Dissertations / Theses: 'Managerial accounting. Accounting'

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Sawers, Kimberly M. "Choice avoidance in managerial accounting decisions /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.

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Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper.

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Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.

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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.

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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

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Crafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices." Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.

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Lillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

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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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Jin, Byunghoon. "Managerial Decision Horizon, Executive Compensation, and Corporate Governance." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.

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Business Administration/Accounting
Ph.D.
Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. Using a sample of 23,107 firm-year observations from 1993-2014 for firms in the S&P 1500 index, I show that the asymmetric cost behavior called cost stickiness is 1) weaker when CEOs are compensated relatively more in the form of annual cash bonus, and 2) stronger when they receive relatively more long-term compensation. I also show that the magnitude of analysts’ earnings forecast bias created by cost stickiness also decreases with CEO’s short-term cash bonus and increases with long-term compensation. Next, I show how corporate governance affects managerial decision horizon directly and indirectly through executive compensation. Using a sample of 7,639 firm-year observations from 1999-2011 for firms in the S&P 1500 index, I show that board characteristics such as board independence and CEO-chairman separation induce more R&D investments not only directly but also indirectly by encouraging more use of long-term compensation and thus extending managerial decision horizon.
Temple University--Theses

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Januarie, Xavier Sebastian. "The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

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This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations.

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Ruan, Lufei. "Essays on Accounting Conservatism, Managerial Incentives, and Investment Efficiency." Research Showcase @ CMU, 2016. http://repository.cmu.edu/dissertations/773.

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Xie, Jia-Zheng James. "Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research)." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31896.

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This thesis contributes to the managerial accounting research literature. The methodology used is basically analytical modelling. Part I focuses on voluntary financial accounting disclosure. Following a detailed survey of the existing literature, an analytical model of an entry game with continua of types is provided to advance the results of prior research. By explicitly considering both a potential entrant and potential investors, this model incorporates two opposing forces that may influence an incumbent's decision to disclose or withhold private information. Various equilibria are characterized and discussed. Part II of the thesis focuses on firms' contractual relationships. The analyses extend traditional agency theory analysis to situations in which complete contracting is costly. Two models related to incomplete contracting are offered. One model analyzes the influence of contracting costs on a firm's contracting strategy in the context of the firm's internal transfer of goods and services. The results of this analysis provide insights and a new basis for the research of the transfer pricing issue. The second model deals with the incentive issues within organizations. The analysis focuses on the situations in which verifiable performance measures are unavailable. In the model, two kinds of incentives, namely, high-powered and low-powered incentives, are analyzed. We find that contract renewal based on observable (but non-verifiable information) can provide useful low-powered incentives in an hierarchical organization in which employees build up human capital. This may provide useful insights into managerial accounting system design.
Business, Sauder School of
Graduate

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Kangala, Hendrina. "Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/8318.

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Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.

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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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Gan, Huiqi. "CEO Managerial Ability, Corporate Investment Quality, and the Value of Cash." VCU Scholars Compass, 2015. http://scholarscompass.vcu.edu/etd/3695.

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This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose that the value of cash is higher for firms with more able CEOs. Using the methodology developed in Demerjian et al. (2012) to estimate CEO managerial ability, I find that the M&As conducted by more able CEOs are less likely to experience goodwill impairment and divestitures in the post-acquisition period. I also find that managerial ability, to a certain extent, can improve capital investment efficiency when firms have a higher likelihood of over- or under-investment. Furthermore, I provide evidence that cash has higher value if it is managed by more able CEOs. Overall, my findings suggest that while managerial ability plays a limited role in improving M&A quality, it significantly increases capital investment efficiency and the value of cash.

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Cheng, Yun. "Managerial reputation and non-GAAP earnings disclosures." Thesis, Florida Atlantic University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3647568.

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I examine how managerial reputation affects the quality of non-GAAP earnings disclosures and how the market reacts to non-GAAP earnings disclosures associated with managerial reputation. Although there was an initial dip in the frequency of non-GAAP earnings disclosures after SOX and Regulation G, the frequency of non-GAAP earnings disclosures has increased in recent years (Brown, Christensen, Elliott and Mergenthaler 2012). Motivated by the efficient contracting theory and managerial reputation incentives, I investigate whether reputable managers are associated with higher quality non-GAAP earnings disclosures. I also investigate whether the market is more responsive to non-GAAP earnings disclosed by reputable managers. Using empirical models modified from prior research, I find that reputable managers are less likely to disclose non-GAAP earnings, which is consistent with the efficient contracting explanation. I also find that reputable managers exclude more recurring items that are related to future operating earnings when they disclose non-GAAP earnings, which is consistent with the rent extraction explanation in prior research. Finally, I find that managerial reputation has an incremental effect on the market reaction and that the market is more responsive to non-GAAP earnings disclosed by reputable managers if the unexpected earnings are positive. The study contributes to both non-GAAP earnings disclosures literature and managerial reputation incentives literature. It also has implications for investors, managers, and regulators.

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Sanders, D. Elaine. "The effect of information cost, source reliability, and individuating information on the perceived usefulness of summary information : a study in management accounting /." Full-text version available from OU Domain via ProQuest Digital Dissertations, 1995.

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Hutchinson, Robert. "The Impact of Time-Based Accounting on Manufacturing Performance." Connect to full text in OhioLINK ETD Center, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479.

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Dissertation (Ph.D.)--University of Toledo, 2007.
Typescript. "Submitted as partial fulfillment of the requirements for the Doctor of Philosophy degree in Manufacturing Management & Engineering." Bibliography: leaves 145-154.

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Shotter, Magdalena. "The influence of Marshallian neo-classical economics on management accounting in South Africa /." Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-08112006-160141.

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Thesis (D. Comm.(Financial management sciences))-University of Pretoria, 2005.
Summary in English. Includes bibliographical references (leaves 121-130). Available on the Internet via the World Wide Web.

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Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.

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Md, Taib Fauziah. "Managerial preferences for goodwill accounting in the UK : two empirical studies." Thesis, Lancaster University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337355.

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Maduekwe, Chidinma Caroline. "The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.
This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.

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Pan, Lee-Hsien. "Two essays on dividend policy, managerial compensation, and corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

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Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden : Deutscher Universitats-Verlag, 2008. http://www.myilibrary.com?id=134437.

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MATUSZEWSKI, LINDA JO. "HONESTY IN MANAGERIAL REPORTING: IS IT AFFECTED BY PERCEPTIONS OF EQUITY?" University of Cincinnati / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1177333296.

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Shaikh, Sarah. "Managerial Career Concerns and Earnings Forecasts." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556588.

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Using a novel setting, I examine the relation between a CEO's career concerns and the provision of an annual earnings forecast. Specifically, I exploit staggered changes in non-compete enforcement laws in three U.S. states as a source of exogenous variation in a CEO’s career concerns. Consistent with theory suggesting that career concerns increase a manager's aversion to risk, I find that a CEO is less likely to issue an earnings forecast in periods of stricter non-compete enforcement. Further, cross-sectional analyses indicate that the lower probability of forecast issuance is more pronounced for a CEO who has greater concern for his reputation, faces more risk in forecasting, and is more vulnerable to dismissal.

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McGregor, Calvert. "An investigation of organizational-professional conflict in management accounting." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49857.

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A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting. Questionnaires were mailed to 599 members of the National Association of Accountants. A 47-percent response provided a usable sample of 281, of whom 201 are management accountants. Variables measured included organizational commitment, professional commitment, and conflict between accountants and their supervisors regarding the professional status of management accounting (SSCON), which are hypothesized antecedents of OPC; OPC itself; and job satisfaction and turnover intent, which are hypothesized consequents of OPC. The correlation and regression models depicting the hypotheses were supported by the data, and all were significant at alpha=0.05, with the relationships · i in the predicted direction. A path model, which depicts hypothesized relationships as causal linkages was constructed and tested. The model was supported by the data: OPC explained 16 percent of the variance in turnover intent for non·CMAs, 23 percent for CMAS; and it explained 15 percent of the variance in job satisfaction for non-CMAS, ll percent for CMAS. The hypothesized antecedents of OPC explained 38 percent of the variance in OPC for non·CMAs, 45 percent for CMAS. The variable SSCON, which has not appeared in previous studies, was a significant predictor of OPC (p = 0.004) for CMAS, but it was not significant (p = 0.059) for non-CMAS. The most important predictor of OPC turned out to be organizational commitment, which was highly significant for both groups: p < 0.0001 for non-CMAS, and p = 0.0002 for CMAS.
Ph. D.
incomplete_metadata

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Dass, Parmanand. "An Examination of the Moderating Effect of Managerial Overprecision in the Relationship of Real Incentives and Fictitious Revenue Recognition." Thesis, Northcentral University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13426754.

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Fictitious revenue recognition is the most prevalent upward fraudulent revenue recognition technique top executives utilize especially in the computer software industry. Examined in this quantitative research is the moderating effect of managerial overprecision (one of three forms of overconfidence) when top executives engage in fictitious revenue recognition to obtain a cash bonus and or to ensure the same level of salary. Participants are 29 graduate students in Business and Economics Department from a reputable university in New York. All participants are highly overconfident at a hit rate of 90%. Ten participants (approximately 35%) display a lower level of overconfidence at the lower 25–40% hit rates. At the 25–40% hit rates there was a statistically significant difference between means for overconfident executives who choose to manage earnings to influence their compensation and executives who do not exhibit overconfidence. Results from binary logistic regression showed opportunity is the better predictor variable of future earnings management, followed by rationalization (displacing responsibility), and then incentive. Incentive is the fictitious revenue technique of recording as sales items shipped to other locations. These three factors of the fraud triangle accounted for approximately 74% of the variability of the outcome variable rationalization behavior. Rationalization behavior is the tendency for perpetrators to change their beliefs about the ethicality of engaging in an unacceptable behavior and an attempt to negate the negative affect (emotion resulting from a decision or behavior). Recommendation for future research should include executives in companies in the computer hardware industry and computer software industry, diffusion of responsibility (another form of rationalization), and other fictitious revenue techniques. Companies should include those that the Securities and Exchange Commission (SEC) issued an Accounting and Auditing Enforcement Release (AAER) and those that did not receive an AAER.

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Ross, Mark Terry 1957. "Investing in marketable securities: Managerial decisions and consequences." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/282259.

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The purpose of this dissertation is to examine investment decisions made by managers of firms having a portion of their assets committed to projects classified (for financial accounting purposes) as investments in marketable securities, and the corresponding consequences of such decisions on the firm. Of particular concern are managers' decisions to select investment alternatives emphasizing non-optimal investment projects, as suggested by a speculative intent. The research focuses on two main issues: (1) identifying the environment most conducive to finding the existence of marketable security investments; and (2) the effect on firm performance of holding various levels of this type of investment. Results provide support for the existence of investments in marketable securities in settings where an abundance of investment opportunities exist. This finding is consistent with the notion that growth firms have more incentive to smooth earnings and are in continual need of funding for profitable investment projects. The results also indicate that, compared to firms with no investments, firms with a relatively low level of investments in marketable securities have higher firm performance. However, as the level of marketable security investment increases beyond this threshold, the performance of the firm eventually declines below that of no-investment firms.

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Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.

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Liu, Yue. "Does institutional investor composition influence managerial myopia? : the case of accounting restatements /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1192184781&sid=2&Fmt=2&clientId=11238&RQT=309&VName=PQD.

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Thesis (Ph. D.)--University of Oregon, 2006.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 63-65). Also available for download via the World Wide Web; free to University of Oregon users.

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Wallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.

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A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.

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Mbumbo, Ernest Pierre Tsague. "Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.
Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.

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Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.

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An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory. A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses. Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis. The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.
Ph. D.

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Lu, Weiqi. "An exploration of performance measurement systems in global organisations and SMEs from a contingency perspective : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business, 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/774.

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Harrison, David Shelby. "Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30412.

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Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of activity-based costing under controlled conditions. Similarly, although case studies report conditions that may or may not favor activity-based costing decision making, controlled studies that measure the actual influence of those conditions on the usefulness of activity-based costing information are few. This study looked at the decision usefulness of activity-based costing information under controlled, laboratory settings. An interactive computer simulation tested the ability of 48 accounting majors to optimize profits with and without activity-based costing information and tested to see if presentation format or decision framing would influence their outcomes. The research showed that the activity-based costing information resulted in significantly better profitability decisions and required no additional time. Presentation in graphic (bar charts) or numeric (tabular reports) format did not influence profitability decisions but the graphs took longer for analysis and decision making. Decision framing influences were shown to beneficially affect profitability decisions but did not require additional time. Decision framing was especially helpful with the non-activity based costing information; it had no significant effect on activity-based costing performance.
Ph. D.

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Cohen, Howard. "Implementing an activity-based costing model." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/240.

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Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.

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Gediehn, Oliver. "Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.

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Gediehn, Oliver. "Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2008. http://d-nb.info/99213613X/04.

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Towry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /." Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.

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Diab, Ahmed Abdelnaby Ahmed. "The social embeddedness of management accounting and control practices : a case from a developing country." Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508.

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This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of 'institutional complexity' in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. It shows how workers use cultural institutions in resisting management, and how various institutional logics interact in shaping the company's management control practices. The institutional logics perspective helps capture the heterogeneity in the organisation, and clarifies how management control practices may carry a range of cultural meanings. Methodologically, the thesis adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. This traditional communal setting enabled the researcher to capture the influence of multiple institutional logics on organisational practices. Data were collected through a triangulation of interviews, documents and observations. The thesis concludes that, especially in LDCs agro-manufacturing settings, societal institutions play a central role not only in the design and implementation of management control systems but also in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such social systems. This thesis affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts; depicting the state of 'institutional multiplicity' in the field; and providing an inclusive definition of the social in the area of management accounting.

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Viana, Felipe Wince. "Overhead: um estudo à luz das características qualitativas da informação contábil." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022013-160800/.

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Este estudo tem como objetivo verificar se as informações obtidas através dos distintos conceitos e definições de overhead, apresentadas pela academia, possuem as características qualitativas fundamentais (relevância e representação fidedigna) e de melhoria da informação contábil (comparabilidade, verificabilidade, tempestividade e compreensibilidade). Como objetivos específicos, buscou-se identificar se os autores pesquisados apresentam a origem do termo e a sua utilidade, além de verificar qual a abordagem utilizada na elaboração de seus conceitos e definições de overhead. A pesquisa identificou que dentre as vinte e duas obras analisadas que apresentaram definição ou conceito sobre o termo, 55% delas consideram o overhead como sinônimo de custos indiretos e também que, a informação gerada a partir dessas definições não possui as características qualitativas da informação contábil. Os demais trabalhos (45%) apresentaram definições distintas como, por exemplo, despesas relacionadas às pessoas de uma organização ou custos relativos às atividades de natureza preponderantemente administrativas, definições essas que possuíam as características qualitativas da informação contábil. Em nenhum dos trabalhos consultados encontrou-se a origem de tal termo e em apenas um deles, um trabalho de Administração, foi apresentada a sua utilidade. Constatou-se também que a maior parte dos trabalhos embasa a definição de overhead na relação desse com a entidade objeto de custeio, classificada nesse estudo como Abordagem Relacional.
This study aims to determine whether information obtained through the different concepts and definitions of overhead presented by the academy, hold the fundamental qualitative characteristics (relevance and faithful representation) and improvement characteristics of accounting information (comparability, verifiability, timeliness and understandability). The specific objectives sought to identify whether the authors have investigated the origin of the term and its usefulness, and perceive which approach they used in the development of their concepts and definitions. This research identified that among the twenty-two works that had presented the concept or definition of the term, 55% of them consider it as a synonym for indirect costs and the information generated from these definitions does not have the qualitative characteristics of accounting information. The remaining studies (45%) had distinct definitions, for example, people related costs or costs related primarily to administrative activities, these definitions does have the qualitative characteristics of accounting information. In none of the studies the origin of the term has been found and only in one, a Management text, was presented its usefulness. It has also found that most of the work underpinning the definition of overhead relates it to the entity object costing, classified in this study as Relational Approach.

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Bunting, Mark. "The relationship between accounting choices and share prices : a study of South African listed companies." Thesis, Rhodes University, 2009. http://hdl.handle.net/10962/d1002724.

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It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.

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Yu, Ka-hing Vincent. "A review of financial control in joint ventures in the People's Republic of China /." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B1378819X.

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Kuan, Sio Hong. "The association between audit fees and managerial ownership : evidence from Hong Kong." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2147753.

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Andersson, Christofer, and Lotta Mähönen. "Managerial use of accounting information : A study on how managers use business reports at NCC." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226799.

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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.

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Lamminmaki, Dawne, and n/a. "Outsourcing in the Hotel Industry: A Management Accounting Perpective." Griffith University. School of Accounting and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040920.091600.

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The broad objective of this thesis is to develop an understanding of factors affecting outsourcing in the hotel industry and also the role played by management accounting in hotel outsourcing. The thesis draws on transaction cost economics (TCE), agency, contingency, and labour process theories in the context of appraising factors motivating outsourcing. Two empirical phases have been undertaken in the study. The first phase involved a series of interviews with general managers and financial controllers in large South East Queensland hotels. The second phase involved two distinct questionnaire surveys of large Australian hotels. The first was administered to hotel general managers, and the second was administered to hotel financial controllers. Significant findings arising from the study include: 1. In light of the substantial international literature describing hotel outsourcing, it appears that outsourcing in Australian hotels is relatively limited. This appears to be particularly the case with respect to food and beverage related activities. 2. Mixed support is offered for the TCE model. Both the survey and interview data provide some support for TCE's prescription that frequently conducted activities will not tend to be outsourced. Two specific extensions are offered to this aspect of the model, however. Firstly, where activities are conducted to a minimal extent, it can be uneconomic to outsource. Secondly, where large activities are undertaken by a group of organisations, their enhanced purchasing power can result in inexpensive outsourcing arrangements. With respect to TCE's uncertainty proposition, support is offered for the view that the propensity to outsource will be greater where behavioural uncertainty is lower. No support has been offered with respect to environmental uncertainty. The interview data provides some support for TCE's asset specificity proposition, however, minimal support was found in the survey phase. Despite this, the many dimensions of asset specificity (eg. site specificity, human asset specificity, etc) provided a useful checklist of issues to be considered in relation to the outsourcing decision. 3. Negligible support was found for labour process theory (LPT) in the interview phase of the study. In light of this, and the need to narrow the studys focus in the survey phase, LPT was not pursued further. LPT is a difficult construct to operationalise, given the social desirability error that may result. This may partially account for the absence of significant LPT findings in the interview phase. 4. The survey data provides some support for the agency theory view that risky activities will tend to be outsourced. 5. Considerable cross-hotel variation exists in management of, and accounting's involvement in, outsourcing decision making and control systems. Accounting appraisal of outsourcing proposals rarely includes long term oriented, sophisticated techniques such as "net present value". It appears this may be because outsourcing decisions are not conducted in the context of the formal capital budgeting process. 6. High performing hotels and hotels that conduct their outsourcing decisions in the context of a long term outsourcing strategic agenda have more sophisticated outsourcing management systems.

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Miranda, Claudio de Souza. "Ensino em contabilidade gerencial: uma análise comparativa de percepções de importância entre docentes e profissionais, utilizando as dimensões de atividades, artefatos e competências." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04032011-163936/.

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Observa-se, nos últimos anos, na literatura internacional, um aumento da publicação de trabalhos que discutem o ensino da contabilidade e a sua relação com o mercado de trabalho. Nacionalmente observam-se ainda estudos isolados sobre o ensino da contabilidade, com pouca ou nenhuma avaliação da comparação entre mercado e academia, mais raro ainda são trabalhos que fazem esta avaliação especificamente sobre a Contabilidade Gerencial. A Contabilidade Gerencial atua com o objetivo de apoiar os gestores, em seu processo de tomada de decisão, e vem tendo, ao longo dos anos, diversas críticas sobre seu papel e sobre suas atividades. Assim este trabalho buscou observar a Contabilidade Gerencial no Brasil, sob enfoque do ensino e do mercado de trabalho, a partir de dois enfoques: ensino e avaliação de importância por profissionais e docentes. O primeiro enfoque foi uma avaliação das grades curriculares, do curso de ciências contábeis de 82 IESs que indicam que os conteúdos relacionados à Contabilidade Gerencial representam 12,5% da carga total de aula dos cursos, e as principais disciplinas ofertadas são: contabilidade de custos, contabilidade gerencial, orçamento empresarial, controladoria, e sistemas de informações gerenciais. O segundo enfoque se deu sob uma pesquisa de campo, por meio de um questionário aplicado a docentes e profissionais de mercado, que foi baseada em 19 trabalhos nacionais e internacionais que abordavam de forma isolada, as atividades de trabalho ligadas à Contabilidade Gerencial, os artefatos utilizados para seu desenvolvimento e as competências necessárias aos profissionais para desenvolver estas atividades e trabalharem estes artefatos. O questionário desenvolvido teve 19 tarefas, 15 artefatos e 17 competências, na qual docentes e profissionais deveriam avaliar o grau de importância deles. Foram coletadas 108 pesquisas de docentes de 44 IESs públicas e privadas de todas as regiões do país, com boas avaliações do antigo Provão e do atual ENADE. A amostra de profissionais foi elaborada a partir de redes sociais, e obtiveram-se respostas de 212 profissionais, de diferentes níveis hierárquicos, e com atividades centradas na área financeira e de controladoria. Estes profissionais também eram de todas as regiões do país, porém com maior concentração no estado de São Paulo. Os dados foram analisados sob dois enfoques, o primeiro de validação da existência ou não de igualdade de avaliação entre profissionais e docentes, em cada uma das variáveis analisadas, a partir do cálculo da inferência de proporções e da análise do qui-quadrado, esta análise demonstrou haver diferenças de avaliação em 10 das 19 atividades, em 7 dos 14 artefatos, e em apenas uma das 17 competências listadas. O segundo enfoque foi o desenvolvimento de um ranking comparativo de importância entre docentes e profissionais para cada uma das atividades, dos artefatos e das competências. Nesse ranking as principais diferenças foram observadas nas atividades e nos artefatos, principalmente pela maior valorização dos docentes a atividades relacionadas a artefatos mais contemporâneos, e de uma valorização superior entre profissionais de atividades voltadas para as operações contábeis e de controles financeiros. Os resultados indicam a necessidade da compreensão das diferenças encontradas que poderiam ser efetuadas a partir de análises mais aprofundadas, tanto em empresas e IESs nacionais como internacionais.
In recent years, the increase of papers discussing the accounting teaching and its relation to the practical application on the market has been seen in international literature. In Brazil there are some isolated studies with little or no evaluation on comparison between the market and academia, even rarer are works that make this assessment specifically on Management Accounting. The Management Accounting works with the aim of supporting managers in their decision-making process, and over the years has been having many critics about its role and about its activities. Thus, this thesis had the aim to observe the Management Accounting in Brazil, focus on education and practice on the market from two perspectives: the teaching and importance evaluation of professionals and professors. The first approach was an evaluation of curricula in 82 Accounting courses on high education level indicating that the contents related to management accounting 12.5% of the total burden of tuition courses and the main courses offered are: cost accounting, managerial accounting, business budget, controlling, and management information systems. The second one was a survey methodology applied to professors and professionals based on 19 nationals and internationals papers that treated the activities connected to management accounting, the artifacts used to its development and the required competences to the professionals to develop and work these activities in an isolated manner. The questionnaire developed to the survey contained 19 tasks, 15 artifacts and 17 competences, in which professors and professionals should evaluate their importance level. It resulted in 108 professors responses from 44 High Education Institutions, privates and publics, all over Brazil, with good evaluation on MEC tests. The professional sample was designed through social nets and there were 212 professionals responses from different hierarchy levels and working on controlling and financial areas. Theses professionals also were from different regions in Brazil, although the most were from São Paulo State. The data was analyzed under two approaches, the first one on the validation of the existence or not of equal assessment among professionals and teachers, in each variable analyzed from the calculus of proportions inference and analysis of chi-square. This analysis demonstrated that the differences of evaluation in 10 of 19 activities in 7 of the 14 artifacts, and in only one of 17 competences listed. The second approach was the development of a comparative ranking of importance among professors and professionals for each of the activities, artifacts and competences. The main differences observed on this ranking were the activities and artifacts, mainly for the higher valuation of the professors about the activities related to the contemporary artifacts and of the professionals about the accounting operations and financial controls. The results indicate the need of understanding the differences that could be made in further analysis, both in enterprises and Higher Education Institutions both national and international.

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Meade, David Joseph. "Modeling the strategic impact of management accounting methods on the implementation of lean manufacturing." Full text available, 2004. http://images.lib.monash.edu.au/ts/theses/meade.pdf.

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Zimmerman, Mary-Jo. "Exploring the Role of Bookkeeping in Business Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10113720.

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Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners’ growth, sustainability, and prosperity and, subsequently, benefit their local economies.

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Shim, Young Soo. "INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION." OpenSIUC, 2017. https://opensiuc.lib.siu.edu/dissertations/1459.

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AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University Carbondale. TITLE: INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENES OF ENVIRONMENTAL REPUTATION MAJOR PROFESSOR: Dr. Royce D. Burnett This study investigates (1) the determinants of a firm’s environmental reputation and (2) the impact of this reputation on employee productivity and financial performance. I extend existing work in this area by focusing on both the endogenous and exogenous benefits of the reputation. The endogenous benefits refer to positive impacts of the reputation on employee morale and employee productivity, which have generally been ignored by prior research. In developing my research hypotheses, I draw on the following five well-established theories: the costly signaling theory, the resource-based view of firm, the Porter’s eco-efficiency perspective, the social identity theory, and the third-person effect theory. A sample of 271 companies was drawn from the 500 largest U.S. public companies listed in the 2010 Newsweek’s green report. The corporate environmental data for this study were gathered from this report. Meanwhile, the corporate financial data were obtained from the Mergent database. Via multiple regression analyses, I find (1) environmental reputation is significantly and positively predicted by environmental management when firm environmental reputation is high; (2) environmental reputation is significantly and positively related to environmental performance when firm environmental reputation is low; (3) across the board, environmental reputation does not predict employee productivity; (4) environmental reputation is a significant and positive predictor of financial performance only for firms with high environmental reputation; and (5) employee productivity positively and significantly predicts financial performance only for firms with a high environmental reputation.

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Dissertations / Theses on the topic 'Managerial accounting. Accounting'

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