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Dissertations / Theses on the topic 'Management and Accounting'
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Frias, Carolina, and Jenny-Ann Ruhlander. "Management accounting in horizontal networks." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.
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Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues.
Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations.
Delimitations: It is not within the purpose of the thesis to discuss the various reasons why cooperative relationships are established in the first place, nor how they develop. Proceed of the study: A multiple case study of three Swedish networks composed of small/medium-sized firms was carried out with the help of thirteen interviews.
Conclusions: Empirical support is offered for both the business and functional network types. The model of Dahlgren et al. does not take into account that the degree of integration of the network supporting activities does not necessarily have to entail the equivalent degree of integration regarding the management accounting system. Hence, the typology of networks cannot be said to be conveniently applicable to study all horizontal networks, as the model may leave out certain significant dimensions that obstruct the understanding of a network.
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Shtronda, І., and Nataliia Radionova. "Problems of accounting management remuneration." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2234.
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Weir, Kenneth Hugh. "Management accounting and value creation." Thesis, Heriot-Watt University, 2014. http://hdl.handle.net/10399/2870.
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This thesis presents an exploration of a branch of contemporary management accounting practice that is concerned with creating value for an organisation. Scholars within management accounting have highlighted the impact that such techniques have had in changing the practical landscape of organisational practices, but that paradoxically, there is a lack of corresponding empirical and theoretical knowledge about them. Therefore, this thesis examines these contemporary practices: firstly in a theoretical manner, through an examination of underlying theoretical influences, and secondly in practical contexts by analysing two case studies of implementation. The case studies adopt a critical realist framework to examine the extent and effects of accounting change stemming from the implementation of contemporary practice, arguing that within the case study organisations contemporary practices are not as divergent in their use as presented within the extant management accounting literature. Instead, empirical findings suggest that contemporary practices are representative of an extension of traditional management accounting logic. By utilising critical realism, an exploration of the socio-political context of these contemporary practices is also considered.
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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.
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Liedes, A. (Anna). "Management accounting as a contributor to sustainable management." Bachelor's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811303166.
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The thesis is called environmental management accounting as a contributor to sustainable development. The first chapter is introduction, the second business and the environment, the third environmental management accounting, the fourth techniques and the fifth conclusions. The thesis examines existing literature concerning sustainable development and its relationship with accounting, environmental management accounting theory and practice, environmental costs and full-cost accounting techniques. The thesis also introduces such concepts as sustainable development, triple bottom line and the potential financial and non-financial benefits a company may harvest from implementing environmental management accounting theory and practice.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Myrelid, Andreas. "Essays on manufacturing-related management accounting." Licentiate thesis, Linköpings universitet, Produktionsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-87703.
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In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been developed since the 1930s. The purpose of this licentiate thesis is to provide perspectives on some aspects concerning the relationship between manufacturing operations management and management accounting. This will increase the knowledge and understanding of how management accounting information supports manufacturing decision making. This thesis reports findings from four studies designed to investigate the informational relationship between management accounting and operations management in companies. Results from this research shows that there are many factors to consider when choosing and designing an appropriate management accounting system. Contextual factors include market, manufacturing strategy, technology, and organization. This thesis also reports on the difficulties of making theoretically sound methods work in practice. This thesis contributes with some explanatory aspects on the practical problem and investigates some potential ways forward concerning manufacturing-related management accounting.Generellt måste företag ständigt förbättra sin verksamhet för att kunna överleva i den globala konkurrensen. De måste bli bättre på att utnyttja sina resurser i dag jämfört med vad de var igår. Produktionssystemen har förändrats under 1900-talet och fabriker i dag ser inte ut som de gjorde för hundra år sedan. Fokus har flyttats från massproduktion till flexibilitet. Förändringarna i produktionsfilosofi har inte följts av en motsvarande förändring i olika stödfunktioner. Forskning visar att många företag fortfarande använder redovisningsmetoder som inte har utvecklats sedan 1930-talet. Syftet med denna licentiatavhandling är att ge perspektiv på vissa aspekter som rör förhållandet mellan produktionsstyrning och ekonomistyrning. Detta kommer att öka kunskapen och förståelsen för hur information ur internredovisning stöder beslutsfattandet inom tillverkning. Denna avhandling rapporterar resultat från fyra studier som syftar till att undersöka informationssambandet mellan produktionsstyrning och ekonomistyrning i företag. Resultat från denna forskning visar att det finns många faktorer att tänka på när man väljer och utformar en lämplig internredovisning. Kontextuella faktorer omfattar bland annat marknaden, produktionsstrategi, teknologi och organisation. Denna avhandling rapporterar också om svårigheterna att få teoretiskt sunda metoder att fungera i praktiken. Denna avhandling bidrar med några förklarande aspekter på det praktiska problemet och undersöker några potentiella vägar framåt för produktionsrelaterad internredovisning.
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Dalla, Via Nicola <1985>. "Three essays in behavioral management accounting." Doctoral thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1254.
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Con la presente tesi si intende contribuire alla letteratura riguardante il comportamento degli individui coinvolti in compiti di controllo di gestione e di decisioni aziendali. L’elaborato è composto da un capitolo introduttivo e da tre studi empirici. Il Capitolo 1 propone una recensione storica degli studi riguardanti le tematiche comportamentali nel controllo di gestione. Il Capitolo 2 esamina come l’introduzione di misure di performance soggettive in un sistema di incentivazione biennale porti a distorsioni nella valutazione. In particolare, i risultati mostrano che le valutazioni della performance condotte dai supervisori sono influenzate dal compromesso tra una funzione informativa ed una premiante. Il Capitolo 3 indaga le difficoltà di riconoscimento del comportamento dei costi denominato viscosità, quando è proposto mediante differenti formati di rappresentazione. Infine, il Capitolo 4 studia le modalità per mezzo delle quali le decisioni strategiche sono influenzate dall’adozione di una balanced scorecard con catena causale e dall’introduzione di differenti tipologie di accountability (processo e risultato).The aim of the dissertation is to contribute to the literature focused on issues related to the behavior of individuals involved in management accounting tasks. The work is composed by an introductory chapter and three empirical papers. Chapter 1 proposes a historical review of the studies on behavioral management accounting and control. Chapter 2 examines how the introduction of subjective performance measures in a biannual incentive system leads to evaluation biases. In particular, the findings show that supervisors’ performance evaluations are subject to a trade-off between an informative and a rewarding function. Chapter 3 investigates whether sticky cost behavior is recognized under different presentation formats. Finally, Chapter 4 studies how strategic decisions are influenced by the adoption of a causal chain in a balanced scorecard and by the introduction of different types of accountability (process vs. outcome).
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Cäker, Mikael. "Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations /." Linköping : Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/tek933s.pdf.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.
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Tuan, Mat Tuan. "Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/149.
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The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia open to greater competition. Central Governmenteconomic policy relating to ‘knowledge economy (k-economy)’ and vision 2020have also opened the market up for competition and certainly increasedtechnological development. These changes have impacted greatly on the businessenvironment in Malaysia, especially on manufacturing industry, which has beenidentified as the most active and important contributor to the Malaysian economy.Literature has identified that changes in both external and internal organizationalfactors have influenced changes in management accounting practices inorganizations. When business organizations respond to challenges by embarking ona change management path, they are faced with the choices of which ones of themany management methods, techniques and systems would be most effective. Thisis important as the management accounting system plays an important role inproviding useful information to management, especially in the decision makingprocess. Many researchers have shown an interest in understanding the way in whichmanagement accounting and organizational changes respond to the changingbusiness environment. However, most of this research has to date been conducted ina developed economy setting especially in Western countries.This study aims to investigate the impact of alignment among the changes in externaland internal organizational factors, with the changes in management accountingpractice on performance. The framework has been developed based on the literaturefrom Western countries and Malaysia (as well as other less developed countries).
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Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.
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This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to management accountants in risk management.
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Vakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant." Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.
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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of advanced management accounting techniques and the execution of advanced tasks by the management accountant?). This thesis addresses this gap in the literature. To this end, the critical realism (CR) philosophy has been adopted. From an ontological perspective, CR research begins with some accepted phenomenon and attempts to identify what the circumstances must be like for this phenomenon to occur. From a methodological perspective, CR research endorses the application of mixed research methods, both quantitative and qualitative, which should be underpinned by pertinent theoretical approaches. This research project consists of three main research phases which incorporate one quantitative and two qualitative studies. In the first phase, a review of the related literature was undertaken in order to obtain insights regarding possible explanatory variables of the impact that ES have on the management accounting function. In the second phase, these insights were organised into pertinent measurable constructs by drawing on the unified theory of acceptance and use of technology, resulting to the development of a conceptual model of causal relationships which was then empirically examined via a survey of large and medium-sized organisations operating in Greece. Finally, based on sociomaterial theory, case studies were conducted in phase 3 of the research project.
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Bampton, Roberta. "Ethics in accounting : a review and an investigation of management accounting education." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.
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Valjakka, E. (Eetu). "Applying management accounting to support the strategic management in growth organizations." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201805091634.
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The main objective of this study is to explore how growth organizations utilize management accounting as a part of their strategic management process and in which ways management accounting can have a significant impact on the strategic management of a growth organization.
The topic is important not only because the growth organizations has been in the interest of business related research for almost five decades, yet the field still lacks a holistic understanding of causes, effects and process of the growth companies but also because growth organizations create new jobs and promote economic growth. Together management accounting and strategic management methods can possibly unify the short-term decision-making, enhance the allocation of resources and guide the organization efficiently towards the desired long-term goals.
The theoretical part of the study mainly consists of international academic publications. The empirical material was gathered with half-structured theme interviews from four Finnish case company CEOs, CFOs or COOs and is structured in themes, which comes from strategic management theory and are analyzed by using a categorization of management accounting. The theoretical framework was challenged and refined during and as a result of the research process.
The results of the study reveal that both strategic management and management accounting are timely and significant topics in growth organizations. In general management accounting can make significant contribution through strategic management process of a growth organization with focus on controlling employees’ motivation, providing guidelines for short-term decision-making and enabling the monitoring, controlling and evaluating of the progression of the process.
This study supports many previous research regarding the importance of management accounting and strategic management, however it should be mentioned that the theory of management accounting and the theory of strategic management seems to have a lot of similarities. Additionally, it should be highlighted that mature growth organizations utilize management accounting more than early-stage organizations.
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Yip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.
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Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.
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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
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Schwarze, Felix. "Essays on credit process management and management accounting in banking /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000264358.
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Moretto, Edoardo <1993>. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.
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In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into two main specialized branches that share a common information base and process the basic accounting data in order to generate financial statements, reports, analysis or forecasts required by decision makers. Accounting information, which can be divided in two main streams, Financial Accounting (FA) and Management Accounting (MA), serves different purposes and is used by audiences with different needs. This work focuses on the relationship between FA and MA and on how there has been substantial convergence in the last years between these two areas of activities performed by enterprise orgsnizations. Particularly for some international accounting principles, it can be noticed how the accounting information and analysis techniques of MA can be useful or, in some cases, necessary for the purpose of providing informative elements for the correct application of the IFRS:
- IAS 36: Impairment of Assets.
- IFRS 8: Operating segments.
This research allows to observate how, in the financial dislosures relating to IFRS 8 and IAS 36, a good deal of information provided by the above accounting standards has either a forward-looking perspective, making reference to managerial estimations of the future cash flows relating to the assets under evaluation, or a business segment perspective. With financial statements prepared according to applicable accounting standards, the management communicates the firm's financial position and the performance achieved to the market. Market operators recognize that a higher quality financial communication can be pursued through an integration of the different types of report, provided by Financial Accounting, prepared according to International Financial Reporting Standards and based on FA systems, and Managerial Accounting, represented by scientific and statistical methods aimed at supporting decision-making and based on MA systems. This work focuses on relationships and differences between the two types of accounting, FA and MA, by comparing their purposes and their structure as well as analysing the current trend towards a stronger convergence and intergation between them. Notwithstanding this trend, FA and MA differ to each other in several ways. While shareholders, creditors and regulators use publicly reported financial accountancy information, only managers within the organization use the normally confidential MA information. MA is mostly focused on the future and characterized by a stronger presence of prospective information, while FA information are historical and provided on the base of applicable accounting principles. The contemporary digital era provides new means to satisfy different customer needs and to allow new and flexible methods to run business operations through collaboration and networks. On this regard this work contains a section focused on how IT technologies influenced and enabled convergence and integration of FA and MA. The importance of a well structured MA system in order to accomplish a high quality FA information, is of the utmost evidence when IAS 36 and IFRS 8 are taken into consideration. In the last part of the work, a sample of 3 Italian listed companies, Autogrill SpA, Luxottica SpA and Fincantieri SpA is analyzed in order to study the informative quality of their financial statements disclosures in the light of the requirements provided by the above accounting standards.
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Jin, Qinglu. "Business cycle, accounting behavior and earnings management /." View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.
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Kantola, H. (Hannele). "Management accounting change in public health care." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204680.
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Abstract The aim of this dissertation is to analyse the process of change in management accounting in public-sector health care. The change is examined through the implementation of a nationally homogeneous Diagnosis Related Grouping (DRG) system. The DRG system is used to classify health-care diagnoses into groups for service productisation and pricing. The system has been proposed as a solution for cost accounting and budgeting. The practical motivation of the dissertation is to analyse the embedding of change in organisations´ practises. The theoretical motivation of the dissertation is to extend the investigation of change by analysing the process of implementation of a nationally homogeneous system. The research data comprise 39 interviews conducted between 2006 and 2011 with hospital district representatives, the representatives of the company managing the DRG system, the DRG system supplier, and the representatives of the National Institute for Health and Welfare and the Association of Finnish Local and Regional Authorities. In addition to interviews, the data consists of participative observations, telephone inquiries, and newspaper articles. This dissertation consists of four essays that analyse the data through the lens of two theories: the Actor Network (ANT) and Institutional theory (NIS). The results indicate how the use of multiple theories (ANT ja NIS) as a methodology enriches and extends the insight into the change process in management accounting. For instance, the analysis of the homogeneous use of the DRG system, without investigating the practices of actors by making use of the ANT, the results could have been different in this respect. Especially, this dissertation indicates how important it is that actors’ actions are also examined in the processes of change in the implementation of public-sector management accounting systems. The idea for the DRG system was introduced to Finland almost twenty years ago. However, the results indicate that it has spread very slowly. According to earlier research, an institutional environment is considered to exercise pressure on organisations in order to make them adopt new practices that are homogeneous with other institutional practices. There is indirect pressure in decentralised health care in Finland, though its power for change is weak. This dissertation shows how the decentralisation of responsibilities in large-scale institutions, such as the health-care system in Finland, also slows down and decentralises reforms. As institutional power becomes weaker, the power of organisations to promote things seems to grow stronger, howeverTiivistelmä Tämän väitöskirjatyön tarkoituksena on analysoida johdon laskentatoimen muutosprosessia julkisen sektorin terveydenhoidossa. Muutosta tarkastellaan kansallisesti yhtenäisen diagnoosiperustaisen ryhmittelyjärjestelmän (Diagnosis Related Grouping, DRG) käyttöönottoprosessin kautta. DRG on järjestelmä, jossa luokitellaan terveydenhoidon diagnoosit ryhmiin palvelujen tuotteistusta ja hinnoittelua varten. Järjestelmää on esitetty ratkaisuna kustannuslaskentaan ja budjetointiin. Väitöskirjatyön käytännön motivaationa on analysoida muutoksen asettumista organisaatioiden käytäntöihin. Väitöskirjatyön teoreettisena motivaationa on laajentaa muutostutkimusta tarkastelemalla kansallisesti yhtenäisen järjestelmän käyttöönottoa. Tutkimuksen aineisto koostuu 39 haastattelusta, joita on kerätty vuosien 2006 ja 2011 välillä. Tutkimuksessa on haastateltu sairaanhoitopiirien henkilökuntaa, DRG-järjestelmän hallinnoiman yhtiön edustajia, järjestelmän toimittajaa, Terveyden ja hyvinvoinnin laitoksen sekä Kuntaliiton edustajia. Aineisto sisältää haastattelujen lisäksi osallistuvaa havainnointia, puhelinkyselyjä sekä lehtiartikkeleita. Tämä väitöskirjatyö koostuu neljästä esseestä, joissa analysoidaan aineistoa kahden eri teorian, toimijaverkostoteorian (ANT) ja institutionaalisen teorian (NIS), avulla. Tulokset tuovat esille, kuinka kahden teorian (ANT ja NIS) metodologinen käyttö rikastuttaa ja laajentaa näkemystä johdon laskentatoimen muutosprosessista. Esimerkiksi analysoitaessa DRG-järjestelmän yhtenäistä käyttöä tutkimatta toimijoiden toimintaa toimijaverkostoteoriaa hyödyntäen, tulokset voisivat tältä osin olla erilaiset. Erityisesti tämä väitöskirjatyö osoittaa, kuinka tärkeää julkisen sektorin johdon laskentajärjestelmien käyttöönoton muutosprosessia tutkittaessa on tutkia myös toimijoiden toimintaa. Idea DRG-järjestelmästä esitettiin Suomessa melkein kaksikymmentä vuotta sitten. Tulokset osoittavat kuitenkin, että sen leviäminen on ollut hyvin hidasta. Aikaisempien tutkimusten mukaan institutionaalisen ympäristön katsotaan painostavan organisaatioita, jotta ne ottaisivat käyttöön uusia menetelmiä, jotka ovat yhdenmukaiset muiden institutionaalisten käytänteiden kanssa. Suomen hajautetussa terveydenhoidossa esitetään epäsuoraa painetta, mutta sen voima muutokseen ei ole vahva. Väitöskirjatyö tuo esille miten suurien instituutioiden, kuten Suomen terveydenhoidon, vastuun hajautuessa myös reformit hidastuvat ja hajautuvat. Institutionaalisten voimien heikentyessä organisaatioiden voima ajaa asioita näyttää kuitenkin vahvistuvan
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Evlogimenou, Anna. "Programmable accounting management for Virtual Private Networks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ62962.pdf.
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Yip, Man-shan Tammy, and 葉文珊. "Total quality management for the accounting profession." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.
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Liang, Yi. "Essays in Accounting Regulation and Earnings Management." Research Showcase @ CMU, 2015. http://repository.cmu.edu/dissertations/513.
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Al-Dhowaihy, Mansour Othman. "Management accounting practices of Saudi Arabian municipalities." Thesis, Cardiff University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.419431.
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Abulghasim, Abubaker. "Management accounting techniques in Libyan manufacturing companies." Thesis, University of Lincoln, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442489.
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Ovsyuk, Nina Vasylivna, and Lyudmyla Oleksandrivna Galushko. "Accounting and analytical support of enterprise management." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53925.
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1. Bezrodna T.M. Accounting and analytical support of enterprise management: defining the essence of the concept. Bulletin of the East Ukrainian National un-tu them. V. Dahl. 2008. № 10 (128). Part 2. URL: http://www.nbuv.gov.ua/portal-/Soc_Gum/VSUNU/2008_10_2/ bezrodna.pdf.
2. Volskaya V.V. Methodical approaches to accounting and analytical support and audit of management activities of agricultural enterprises. Problems of theory and methodology of accounting, control and analysis. 2012. № 3 (24). Pp. 83–88.
3. Golyachuk N.V. Accounting and analytical support as an important component of enterprise management. Coll. Science. works of Ternopil National economy. University "Economic Analysis". 2010. Vol. 6. pp. 408-410.Substantiation of theoretical provisions for accounting and analytical support of enterprise management and identification of the basic principles of construction of accounting and analytical information system.
Обґрунтування теоретичних положень обліково-аналітичного забезпечення управління підприємством та визначення основних принципів побудови обліково-аналітичної інформаційної системи.
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Koliesnichenko, Anastasiia. "Relation issue between budgeting and management accounting." Thesis, Baltija Publishing, Latvia, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43199.
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Budgeting and management accounting processes are part of one whole mechanism aimed at realization of internal business processes in the enterprise with the purpose of achievement of the set goals of functioning and fulfillment of its mission. Effective management of the market subject in modern development conditions is heavily dependent on the quality and speed of use of these components.
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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.
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McSweeney, Liam Brendan. "On the construction of accounting representations : four studies of accounting in action." Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.
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The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the purely extra-accounting is deemed to have been fully grasped. No pure, or pre-discursive, position from which an account could begin is located. In each text there is an endless supplementarity. The terminus of correspondence is never reached. The second method of analysis employed is an examination of the advocacy and implantation of accounting change in the name of accounting's alleged correspondence capabilities in the UK Civil Service. More than a decade of advocacy is considered. Some of the pressures for the accounting change considered are located by an analysis of the different, indeed conflicting, purposes for which accounting is advanced by the advocates and compared with an explanation of change which would be consistent with a correspondence characterisation. The evidence provided by the advocates for their claims about the possibility of correspondence is examined and shown to point to yet other discourses. The third approach is participant observation of the functioning of accounting in organizational actions in a private sector manufacturing firm. The construction of accounting representations and some constitutive effects are explored and contrasted with the depiction of accounting as correspondence. Drawing on the contribution of each of the critiques of accounting as correspondence, the thesis concludes that representations are not of pre-existing referents but what is brought into being.
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Kopp, Katrina [Verfasser], and Markus [Verfasser] Grottke. "Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective / Katrina Kopp, Markus Grottke." Passau : Universität Passau, 2020. http://d-nb.info/121533754X/34.
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Tripathi, Vandana. "The management accounting needs of small enterprises and the role of small accounting practices." Thesis, Open University, 2017. http://oro.open.ac.uk/49022/.
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Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would seem to provide a possible alternative source of management accounting information for businesses too small to afford in-house accountants, but the literature over thirty years suggests that this approach has not been adopted. The sparse research in this area has proposed disparate reasons for the limited use of SAPs, without providing a definitive explanation. The intractability of the barriers to the use of SAPs for the provision of management accounting information points to a mismatch between management accounting theory, which tends to be based on neo-classical economics, and the approach used in practice in small firms and SAPs. The research investigates these barriers, assessing the extent to which owner-managers carry out management accounting in small enterprises despite the opportunity costs involved and explores the reasons behind their tendency not to seek management accounting services from SAPs. It also evaluates the potential of SAPs to provide management accounting services and the reasons limiting their promotion. The research draws on a critical realist perspective using qualitative, multiple case studies involving semi-structured interviews to examine the degree to which neo-classical economic theory,old institutional economics and new institutional sociology can explain how the barriers have arisen and why they have remained. The findings expand existing research on management accounting by bringing into focus the interaction between actors and their structural context in small firms and SAPs, demonstrating how that shapes management accounting practices, particularly with regard to the barriers to the greater use of SAPs.
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Wang, X. (Xin). "Earnings management to meet analysts’ forecasts." Master's thesis, University of Oulu, 2016. http://urn.fi/URN:NBN:fi:oulu-201606082469.
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The object of this thesis is to investigate the tool of earnings management firms use to meet analysts’ forecasts and then provide evidence for setting slightly meet and slightly miss as indicator of earnings management. Managers have sort of incentives to meet analysts’ forecasts. In the prior literature, managers have more motivations to meet analysts’ forecasts through earnings management than real activities. I argue that managers will manipulate discretionary accruals in order to beat analysts’ forecasts. And I also argue that slightly meet and slightly miss could be an indicator of earnings management.
In the empirical examination, I use discretionary accrual as proxy of earnings management and recalculate it using Jones (1991). Meet analysts’ forecasts are calculated as the difference between actual EPS and forecasts EPS. A frequency test of Meet is presented as well. The result show: (1) Frequency table gives a higher frequency in slightly beat analysts’ forecasts than other situations. (2) A significant positive correlation between slightly meet and miss and discretionary accrual, which capture that if firm try to get close to analysts’ forecast, the discretionary accruals will inceases. This significant correlation also gives strong support to set slightly meet and miss as an indicator of earnings management.
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Mamat, Suaniza. "The role of accounting in supply chains." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/49474/.
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Several studies of inter-firm accounting have shown how accounting and controls are implicated in the management of supply chains. This consideration is relevant because the supply chain network consists of firms whose activities transcend legal boundaries, and accounting and controls may therefore help to manage the complexities of supply chain processes. Much remains to be known about the operation of accounting and controls and the consequences to supply chains. This thesis reports on a field study of the uses of accounting and controls and their relationship to management of supply chains in a multinational food manufacturer and its network of customers (retailers and dealers). It aims to understand the ways in which, for instance, open book accounting and performance measurement systems were implicated in a network of supply chains. More specifically, it examines the uses of accounting and controls in the everyday operations of managing supply chains. To this end, the study draws on ethnographic materials collected through interviews, observations and review of documents involving managerial and operational employees from both the manufacturer as well as its customers. This thesis draws on multiple theoretical perspectives to understand the dynamics and complexities of supply chain management. These include theories of enabling and coercive bureaucracies and control system and multiple cultural perspectives - integration, differentiation and fragmentation - to supply chain identities. The thesis sheds light on this area of study by providing three main findings. First, in contrast to the notion of dichotomous enabling/coercive supply chain accounting, it has been found that an enabling and coercive framework is useful in understanding the coexistence of uses of supply chain accounting and controls; in addition, the study demonstrates the implication of simultaneous presence of enabling and coercive elements, where enabling supply chain accounting and controls can become exploitative. Second, the intertwining of open book accounting practice with the role of liaison in managing customers is explained. In particular, the enabling features embedded in open book accounting allow the manufacturer to strengthen its commitment to the inter-firm relationship. Finally, the study also illustrates the manner in which accounting and control systems are implicated in supply chain identity phenomena. The uses of supply chain accounting and controls symbolize multiple identities. In contrast to previous studies of identity in inter-firm accounting, where accounting has been shown as incidental, my study demonstrates that accounting has assisted in articulating how identity phenomena are central to the theoretical point; they have been used far more centrally to the explication of the key supply chain process in the field.
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Sofian, Saudah. "Intellectual capital and management accounting : An investigation of the management accounting practices within Malaysian companies with high intellectual capital investments." Thesis, University of Bradford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508428.
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Eltaybany, Sarah Abdelmohsen. "Accruals anomaly and accruals management : evidence from the UK." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=240721.
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Xabadia, i. Palmada Àngels. "Optimal management of natural resources. Accounting for heterogeneity." Doctoral thesis, Universitat de Girona, 2003. http://hdl.handle.net/10803/7699.
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Dynamic optimization methods have become increasingly important over the last years in economics. Within the dynamic optimization techniques employed, optimal control has emerged as the most powerful tool for the theoretical economic analysis. However, there is the need to advance further and take account that many dynamic economic processes are, in addition, dependent on some other parameter different than time. One can think of relaxing the assumption of a representative (homogeneous) agent in macro- and micro-economic applications allowing for heterogeneity among the agents. For instance, the optimal adaptation and diffusion of a new technology over time, may depend on the age of the person that adopted the new technology. Therefore, the economic models must take account of heterogeneity conditions within the dynamic framework.This thesis intends to accomplish two goals. The first goal is to analyze and revise existing environmental policies that focus on defining the optimal management of natural resources over time, by taking account of the heterogeneity of environmental conditions. Thus, the thesis makes a policy orientated contribution in the field of environmental policy by defining the necessary changes to transform an environmental policy based on the assumption of homogeneity into an environmental policy which takes account of heterogeneity. As a result the newly defined environmental policy will be more efficient and likely also politically more acceptable since it is tailored more specifically to the heterogeneous environmental conditions. Additionally to its policy orientated contribution, this thesis aims making a methodological contribution by applying a new optimization technique for solving problems where the control variables depend on two or more arguments --- the so-called two-stage solution approach ---, and by applying a numerical method --- the Escalator Boxcar Train Method --- for solving distributed optimal control problems, i.e., problems where the state variables, in addition to the control variables, depend on two or more arguments.
Chapter 2 presents a theoretical framework to determine optimal resource allocation over time for the production of a good by heterogeneous producers, who generate a stock externalit and derives government policies to modify the behavior of competitive producers in order to achieve optimality. Chapter 3 illustrates the method in a more specific context, and integrates the aspects of quality and time, presenting a theoretical model that allows to determine the socially optimal outcome over time and space for the problem of waterlogging in irrigated agricultural production. Chapter 4 of this thesis concentrates on forestry resources and analyses the optimal selective-logging regime of a size-distributed forest.
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Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.
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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: less gas is consumed, thus leading to cost savings; or more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.
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Tengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. "The role of management accounting in competition policy." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.
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Yau, Lau Cho. "Management accounting in education : stakeholder perceptions in Singapore." Thesis, University of Leicester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.410777.
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Wang, M. (Meng). "The impact of earnings management on accounting conservatism." Master's thesis, University of Oulu, 2012. http://jultika.oulu.fi/Record/nbnfioulu-201210081042.
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Abstract. This study attempts to explore and empirically examine the impact earnings management has on earnings conservatisms. I argue that in the practice of income-decreasing earning management, managers more likely accelerate the recognition of bad news in earnings than good news and it thus actually influences firms’ earnings conservatism by biasing the degree of firms’ earnings conservatism upwards. While in the practice of income-increasing earnings management, managers more likely speed up the recognition of good news in earnings while defer the recognition of bad news in earnings and it thus actually affects firms’ earnings conservatism by biasing the degree of firms’ earnings conservatism downwards. I also argue that the firms which engage in income-decreasing earnings management tend to be more conservative than the firms which engage in income-increasing earnings management.
In the empirical examination, I use the incremental bad news effect in Basu (1997) earnings regression model to measure the degree of earnings conservatism. Discretionary accruals is used to proxy for earnings management. I partition the full sample into income-decreasing sub sample and income-increasing sub sample according to the sign of firms’ discretionary accruals. The results show: (1) In Basu’s regression model, the negative discretionary accruals sub sample obtains the higher incremental coefficient on bad news than the full sample, while the negative discretionary accruals sub sample obtains the lower one than the full sample. (2) In the combined regression model, the estimated coefficient, which captures the incremental earnings’ response to bad news for the negative discretionary accruals sub sample firms, is significantly positive. The results therefore support my hypotheses.
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Lorenz, Angela. "Contemporary management accounting in the UK service sector." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/4260/.
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This study demonstrates an original contribution to knowledge by providing a deeper understanding of management accounting practices in the context of service organisations. It explores a number of traditional and contemporary tools and their relationship to service organisations. The study focuses on the extent to which both traditional and contemporary tools are utilised in practice and also the underlying reasons why some tools become embedded in practice and the barriers and enablers of management accounting change in a service sector context. The study is explanatory in nature and uses a cross sectional survey to provide an understanding of what tools are used by service sector organisations and five in depth case studies to explore the nature of how the tools are used and the factors influencing the diffusion of new tools and the replication of existing tools. The analysis of the cases is done using Stones (2005) quadripartite framework which allows a sensitising of the data to provide insights into the external and internal structures which govern and are governed by the actions of the accountants. From the empirical research it was concluded that the management accounting practices of service sector organisations are similar to those of other organisational sectors and mainly rely upon the use of the traditional tools with limited use of the more contemporary tools. The exploration of the tools used in the case studies showed the internal structures in place which allowed the traditional tools to be embedded and replicated over time and also the external structures which when coupled with the internal structures resulted in barriers and enablers of change to the management accounting tools used. This thesis contributes to knowledge by providing a greater understanding of service sector management accounting and by the development of the strong structuration model to provide valuable insights into management accounting change and to demonstrate the continued theory practice gap in management accounting.
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Alam, Md Saiful. "Management accounting, control and microfinance operation : three papers." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8636/.
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This thesis concerns the ideas of management accounting and control, as it examines poverty management, oral accounts and social control perspectives in a Bangladeshi Microfinance Institution (MFI). It traces how poverty management technologies are put in place and traditional oral accounts and social control mechanisms are expropriated for microfinance operation in the village. It ultimately seeks to understand how an alternative form of management accounting and control was made operable in a rural setting. The research involved intensive ethnographic fieldwork with in-depth interviews, direct observations, and documentation reviews. Drawing on the theoretical notions of the ‘society of control’ and ‘ethopolitics’, it illustrates how microfinance technologies are put in place to work especially in the emerging terrain of a control society; whether microfinance toolkits form a set of disciplinary and biopolitical mechanisms for the management of poverty; how local networks, social relations etc. are materialised in the making of a particular version of control society; how oral accounts are produced in such settings; how community ethos and values act as important aspects of ethopolitical social control systems; and how social controls are accommodated, reproduced and sustained for management control purposes in microfinance operation. It was the emergence of MFIs that integrated management accounting and control with household and village exchange relations, their social structures, and associated values and beliefs. This analysis makes several contributions to management accounting and control: first, by revealing poverty management technologies that MFIs design, modify and retain to monitor, report and evaluate the lives of poor people; second, to the discussion of accounting presence and absence; third, to the oral and verbal use of accounting; fourth, to the discussion of social control mechanisms; and finally, to the issues of microfinance in accounting. The thesis also has some theoretical contributions: first, it adds to the discussion of accounting in post-panopticon organisations; second, it shows the existence of alternative mechanisms of control while the organisation is in the becoming process; and finally, it employs ethopolitics as a governmental strategy which is unique in the accounting literature.
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Hutaibat, Khaled Abed. "Management accounting practices in Jordan : a contingency approach." Thesis, University of Bristol, 2005. http://hdl.handle.net/1983/48354f16-a964-4c5d-a7b0-eade1526b3bc.
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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.
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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisationsThis dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations
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Yu, Wei. "Accounting-based earnings management and real activities manipulation." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24686.
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Thesis (Ph.D.)--Management, Georgia Institute of Technology, 2008.Committee Chair: Church, Bryan; Committee Member: Comiskey, Eugene; Committee Member: Haizheng, Li; Committee Member: Kuang, Xi; Committee Member: Schneider, Arnold
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Delaney, Deborah. "Sponsorship Decision-Making and Management: An Accounting Perspective." Thesis, Griffith University, 2010. http://hdl.handle.net/10072/368075.
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This thesis reports on a study that has examined the sponsorship decision-making process in Australian organisations. The broad objectives of the thesis are to develop an understanding of the process of sponsorship decision-making, the factors affecting this process and the role management accounting plays in the investment decision-making process.
Three empirical phases have been undertaken in the study. The first phase comprised a case study in a large public sector institution (an Australian university). The second phase involved the conduct of exploratory interviews with managers responsible for sponsorship in a number of Australian organisations. The third empirical phase involved the administration of a survey questionnaire to managers responsible for sponsorship decision making in Australian organisations.
The study’s more significant findings include:
(1) There appears to be scope for the application of more sophisticated sponsorship decision-making processes in Australian companies.
(2) In the case study organisation studied, it appeared that the only real significant sponsorship management role for accounting concerned the budgetary identification of funds allocated to sponsorship and monitoring of funds expended. The sponsorship decision-making approach in the case study organisation can be best described as intuitively-based.
(3) The exploratory interview findings suggest that the role of accounting and involvement of accountants in the sponsorship decision-making process tends to be negligible. Consistent with the case study findings, budgets were found to be mainly used in a planning and control capacity. This finding was supported by the survey phase of the study, where it was observed that the most prominent budgetary role in the context of sponsorship management is “expenditure authorisation”.
(4) Some support has been found for a proposed relationship between formalisation of the sponsorship decision-making process and the contingent factor environmental uncertainty.
(5) No support was found for a proposed relationship between sophistication of the sponsorship decision-making process and the contingent factors of strategy, size, environmental uncertainty, risk and trust.
(6) Support was found for a proposed relationship between intuition in the sponsorship decision-making process and the contingent factors of strategy, risk and trust.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Keeney, Caroline. "Accounting for Earnings Management through Bad Debt Expense." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2063.
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This paper studied earnings management through Bad Debt Expense. The goal of this thesis was to see if managers manipulate Bad Debt Expense in order to smooth their bottom line. In order to test this, I created several different variables relating to Bad Debt Expense and some control variables for Net Income. I found that my results are consistent with earnings management. The results are not clearly stated and therefore I cannot say that earnings management is definitely happening, but it is a possibility.
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Elseraiti, Alhussien Ramadan. "Earnings management in the Libyan corporations." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3262/.
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International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements. Prior literature has stated that due to a variety of motivations and by using different techniques, the management of corporations might intend to influence the figures in financial reporting. The preferred term used in the accounting literature to describe this issue is 'earnings management', which is a very interesting and topical issue for researchers. Therefore, this research investigates the earnings management phenomenon in the Libyan environment. In this research, secondary data, which was accruals-based models, and primary data analysis, which included a questionnaire survey combined with semi-structured interviews, were used to achieve the objectives of this research, that are: to determine the existence and the direction of earnings management in the Libyan context; the motivations and techniques behind that; and the earnings management constraints, which include internal accounting standards, corporate governance mechanism and audit quality. The analysis of secondary data examined the existence and the direction of earnings management in Libyan companies. Accruals-based models were applied on a sample of state-owned and private companies. The results indicated that the majority of the companies that engaged in earnings management by using income-increasing policies accruals were state-owned companies. However, the majority of the companies that engaged in earnings management by using income-decreasing policies accruals were private companies. The above results indicated that there are linkages between the direction of earnings management and the nature of company ownership in the Libyan environment. Further, as regards the relationship between the direction of earnings management and company size, the results of the state-owned companies group indicated that company size was positively and significantly associated with discretionary total accruals. On the other hand, the results of the private companies group indicated that company size was negatively and significantly linked to discretionary total accruals. The primary data analysis was used to investigate three main issues: the motivations behind the practice of earnings management; the most frequently used techniques to practice earnings management; and the earnings management constraints, which include accounting standards, internal corporate governance mechanism and audit quality. These subjects were investigated by using a questionnaire survey administered to external auditors, financial managers and senior accountants, internal auditors, lenders, tax officers and accounting academics. Also, a series of semistructured interviews was combined with the questionnaire survey, which was conducted with selected respondents to the survey. Results indicated that the main incentives for practising earnings management in Libyan state-owned companies were: to mitigate the threat of displacement (i.e. safeguard job position) and/or enhance management reputation, to report profits, to increase the value of management compensation, and to meet regulatory objectives. On the other hand, the main incentives for the private companies were to decrease the amount of taxes and to enhance the chance of obtaining bank loans. Further, the results showed that manipulation of the value of inventory, improper assets revaluation, incorrect capitalising rather than expensing of expenditures, manipulation of accrual estimation, incorrect use of expenses on asset acquisition, and related-party transactions were the most frequently used techniques to practice earnings management in Libya. Finally, the results showed a consensus among respondents on the importance of accounting standard. internal corporate governance mechanisms, audit quality as policies to constraint earnings management in the Libya environment.