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Dissertations / Theses on the topic 'METHODS OF ACCOUNTING'
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Almásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.
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The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather taking a broader multidisciplinary approach to answer the previously stated questions.
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Sulucay, Ismail Hakki. "Inflation accounting methods and their effectiveness." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/23927.
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Approved for public release; distribution is unlimitedThis thesis provides an overview of inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none.
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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.
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Thesis(Ph.D.)--Case Western Reserve University, 2010Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Napier, Christopher John. "Researching accounting changes in a period of change : theories and methods of accounting history." Thesis, University of Southampton, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.436916.
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Bivalkevich, Elizaveta. "The value of scientific research in accounting." Thesis, ГО "Європейська наукова платформа", 2021. https://er.knutd.edu.ua/handle/123456789/18955.
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The main task of research in the field of accounting is primarily to identify and address the problems of theory, methodology, and organization of accounting, economic analysis, and control, in order to ensure the achievement of society's goals taking into account the interests of business entities and patterns of the historical development of the accounting profession.
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Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.
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The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
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Coulombe, Daniel. "Voluntary income increasing accounting changes : theory and further empirical investigation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26983.
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This thesis presents a three step analysis of voluntary income increasing accounting changes. We first propose a theory as to why managers would elect to modify their reporting strategy. This theory builds on research on the economic factors motivating accounting choices, since it is assumed that accounting choices are a function of political costs, manager's compensation plans and debt constraints. Specifically, we claim that adversity motivates the manager to effect an income increasing accounting change.
Secondly, the thesis proposes a theoretical analysis of the potential market responses to a change announcement. The stock price effect of a change announcement is examined as a function of investors' rational anticipations of the manager's reporting actions and as a function of the level of information about adversity that investors may have prior to a change announcement.
An empirical analysis is presented in the third step of this thesis. Our empirical findings are that:
1- Change announcements, on average, have no significant impact on the market.
2- Relative to the Compustat population as a whole, firms that voluntarily adopt income increasing accounting changes exhibit symptoms of financial distress, suggesting that such change announcements are associated with financial adversity.
3- Firms which voluntarily adopt income increasing accounting changes tend to exhibit symptoms of financial distress one or more years prior to the change year, suggesting that change announcements tend not to be a timely source of information conveying distress to the market.
4- There is a significant negative association between investors' proxies for prior information about adversity and the market impact of the change, especially for the subset of firms with above average leverage, suggesting that the information content of the accounting change signal is inversely related to investors prior information about adversity.
The empirical results thus support the view that investors, at the time a change occurs, have information about the prevailing state of the world, and that they have rational anticipations with respect to the manager's reporting behavior. In this respect, the accounting change is, on average, an inconsequential signal that adds little to what investors already knew before the change announcement.Business, Sauder School of
Graduate
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Freeman, Michelle S. "Practical Methods of Teaching Critical Thinking in the Accounting Classroom." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5778.
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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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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Maree, Kevin W. "Valuation of intellectual capital in South African companies: a comparative study of three valuation methods." Thesis, Rhodes University, 2002. http://hdl.handle.net/10962/d1001631.
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Andrus, David Ray. "An analysis of the accounting methods used by small-volume home builders /." Diss., CLICK HERE for online access, 2006. http://contentdm.lib.byu.edu/ETD/image/etd1653.pdf.
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Lee, Ihn Shik. "A Simulation Study Comparing Various Confidence Intervals for the Mean of Voucher Populations in Accounting." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc278972/.
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This research examined the performance of three parametric methods for confidence intervals: the classical, the Bonferroni, and the bootstrap-t method, as applied to estimating the mean of voucher populations in accounting. Usually auditing populations do not follow standard models. The population for accounting audits generally is a nonstandard mixture distribution in which the audit data set contains a large number of zero values and a comparatively small number of nonzero errors. This study assumed a situation in which only overstatement errors exist. The nonzero errors were assumed to be normally, exponentially, and uniformly distributed. Five indicators of performance were used. The classical method was found to be unreliable. The Bonferroni method was conservative for all population conditions. The bootstrap-t method was excellent in terms of reliability, but the lower limit of the confidence intervals produced by this method was unstable for all population conditions. The classical method provided the shortest average width of the confidence intervals among the three methods. This study provided initial evidence as to how the parametric bootstrap-t method performs when applied to the nonstandard distribution of audit populations of line items. Further research should provide a reliable confidence interval for a wider variety of accounting populations.
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Chen, Lei. "A mixed methods study investigating intangibles in the banking sector." Thesis, University of Glasgow, 2012. http://theses.gla.ac.uk/3267/.
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Despite increasing attention paid to intangibles research since the end of the 20th century, there is a dearth of empirical evidence on the interactions among different intangible elements and their performance implications due to the lack of appropriate intangible measurements and the low level of intangible disclosure in the public domain. From a resource-based view (RBV), this thesis seeks to investigate the role of intangibles in the European banking sector using mixed methods. A quantitative approach is adopted to test the relationships among different intangible elements and between them and bank performance for a sample of 63 banks from 2005 to 2007. The empirical results show that top management human capital (HC) has a positive impact on either customer relationships or bank financial performance, and the combination of different intangible elements tends to better explain the variation in banks’ return on assets than they do individually. Meanwhile, a qualitative approach is employed to assess intangible measurement, disclosure, and modelling by conducting semi-structured interviews with 11 bank managers and 12 bank analysts. A grounded theory model of intangibles is developed, which reveals how intangibles and tangible/financial resources interact in the bank value creation process. In addition, it explores the communication gaps between bank managers and bank analysts regarding the concept of intangibles, intangible measurement and intangible disclosure. More importantly, the adoption of mixed methods research allows this thesis to achieve evidence triangulation and complementarity. Both approaches produce evidence in support of the resource integration of the RBV theory and the importance of top management HC. Besides, the qualitative study provides the means to explore the way of improving the specified models and intangible proxies used in the quantitative study. This thesis makes a contribution to the development of mixed methods research in the fields of finance, accounting and management by providing an example of how quantitative and qualitative approaches can be integrated to investigate a research question. It also contributes to the intangible literature and banking literature in terms of improving our understanding of the role of intangibles in the bank business model.
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Liang, Yi. "Capital budgeting decision-making: Database, aggregation and disaggregation methods for a large scale problem." Thesis, University of Ottawa (Canada), 1994. http://hdl.handle.net/10393/6714.
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Ren, JinJuan, and 任錦娟. "Investigating the role of accounting earnings in explaining increasingidiosyncratic volatility." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B29851051.
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Almosa, Saad A. "The use of overhead cost allocation methods within universities in England." Thesis, University of East Anglia, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267256.
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Andrus, David. "An Analysis of the Accounting Methods Used by Builders Producing Twenty-Five or Fewer Homes per Year." BYU ScholarsArchive, 2006. https://scholarsarchive.byu.edu/etd/1028.
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Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in a given year. A 20-question questionnaire was sent to 750 small-volume home builders, 141 of which responded for a 20-percent response rate. The names were taken from a sampling of an NAHB membership list. Respondents were asked about their accounting practices, including what type of accounting method they used, whether they employed an outside certified public accountant, and what types of accounting software they used. Respondents were asked to give specifics about their accounting system, such as how their chart of accounts was developed and how they viewed different accounting tools. Collected data was run through the data-analysis program SPSS for Windows. The results gave a picture of the accounting practices of these small-volume home builders. There was a fairly even split between cash and accrual methods of accounting. Most owners or managers did their own day-to-day accounting, and most employed an outside CPA. Most used Quickbooks computer software for every accounting function, and most reviewed financial statements monthly. Most respondents were satisfied with their accounting system. Reasons for this satisfaction included ease of use, simplicity, accuracy, and the ability to job cost. On the other hand, dissatisfaction with an accounting system was often tied to expense of software, complexity, and the need for frequent updating of software programs. These responses give an important first look at what kinds of accounting methods small-volume homebuilders are using.
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Feltham, Doris K. "The Adoption of International Accounting Standards for Small- and Medium-Sized Entities." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/1043.
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U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.
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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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Trigueiros, Duarte. "Neural network based methods in the extraction of knowledge from accounting and financial data." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292217.
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Banas, Edward J. "A deconstructionist analysis of accounting methods for community colleges in the state of Virginia." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-05222007-091416/.
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Kavari, Jackson-Hain Jakavaza Katjiuanjo. "Examining the knowledge and practices of selected Namibian accounting teachers about learner-centred methods of teaching." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1009428.
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Learner-centred education has been in force in all schools in the Republic of Namibia since 1996. Progress towards adoption of learner-centred methods of teaching by teachers has been slow. The main purpose of this study is to examine how teachers understand the principles of learner-centred education in selected Secondary Schools in Omaheke Education Region. The secondary purpose of this study is to determine how teachers could be helped to improve the implementation of learner-centred education (LCE). The study used a qualitative approach. Data were collected from a purposively selected sample of Grade 10 accounting teachers in a specific region in Namibia by means of interviews, classroom observations and a qualitative questionnaire. Data were analysed thematically. The results indicated that, although the teachers had a positive attitude towards learner-centred education, they did not have the skills to adapt their teaching in an appropriate way to cope with the learner‟s lack of English literacy. The teachers possessed basic knowledge of learner-centred education practices, but found it very difficult to implement them in resource-poor environments. In addition, factors that hindered the effective implementation of learner-centred education in the classroom were identified. The study suggests ways to improve the knowledge and practices of teachers with regard to learner-centred teaching practices.
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Melin, Peter B. "The impact of accounting methods on cost reduction rates in defense aerospace weapons system programs." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/23256.
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Brander, Matthew Cuchulain. "Extending the attributional-consequential distinction to provide a categorical framework for greenhouse gas accounting methods." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/25448.
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As part of the response to the threat of dangerous climate change a variety of methods have emerged for measuring greenhouse gas emissions to the atmosphere, assigning responsibility for those emissions, and informing decisions on mitigation actions. Many of these greenhouse gas accounting methods have developed in semi-isolated fields of practice, and this raises questions about how these different methods relate to each other, and whether they form ‘families’ of conceptually similar approaches. A useful distinction has developed within the field of life cycle assessment (LCA) between attributional and consequential methods, and this thesis explores the possibility of extending that distinction to categorise other forms of greenhouse gas accounting. Broadly, attributional methods are inventories of emissions/removals for a defined inventory boundary, while consequential methods aim to estimate system-wide changes in emissions that result from a decision or action. This thesis suggests that national greenhouse gas inventories, city inventories, corporate inventories, and attributional LCA are all attributional in nature, while project-level assessments, policy-level assessments, and consequential LCA are all consequential in nature. The potential benefits from creating this categorical framework include ensuring that individual methods are conceptually coherent, transposing lessons between methods of the same categorical type, and ensuring that the correct type of method is used for a given purpose. These various benefits are explored conceptually through the analysis of existing greenhouse gas accounting standards, and also empirically with the use of a bioenergy case study. The findings suggest that the attributional-consequential distinction is highly useful for conceptualising and developing greenhouse gas accounting methods, which is important, ultimately, for addressing dangerous climate change.
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Amante, Joseph David. "Scanning Methods as Monitoring, Verification, and Accounting tools for CO₂ Sequestration in Unconventional Gas Reservoirs." Thesis, Virginia Tech, 2015. http://hdl.handle.net/10919/76047.
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Unconventional gas reservoirs in carbon dioxide sequestration activities is a relatively new and unexplored concept currently undergoing pilot scale testing. Sequestration has the potential for enhancing gas recovery while mitigating carbon dioxide to long term storage structures. Due to the extremely complex systems associated with these unconventional reservoirs, modeling becomes difficult to predict accurately. This thesis presents methods to increase the confidence of inferred parameter testing for unconventional reservoir sequestration in both seam coal bed methane wells and a shale wells. Various tests include the use of computed tomography coupled with Avizo modeling software, inductively coupled mass spectrometer fluid transport analysis, pressure transient build tests, liquid level detection, and desorption analysis coupled with cleat image analysis. Analyses of coals performed by both environmental scanning electron microscope (ESEM) and micro CT demonstrate that distributions of cleat porosity in coals are anisotropic and not correlated to the seam depth or location. ESEM is used with micro CT scanning to verify the results before and after the impregnation of the carbonic acid. The micro CT data in Avizo Fire© was used calculate an increase in cleat permeability by 25%. The increase of major flow pathways is caused by the dissolution of carbonates. Changes in the structures were observed qualitatively through ESEM and micro CT and quantitatively through Avizo and inductively coupled mass spectrometry. The results of comparative study between the cleat structures and the desorption of various seams indicate a trend in the cleat porosity and the desorption rate of the coals as well as the cleat porosity and the total gas in various seams.Master of Science
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Pelurytytė, Elinga. "Apskaitos politikos formavimas įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153610-64580.
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Tyrimo objektas – įmonių finansinės apskaitos politika.
Tyrimo dalykas – finansinės apskaitos politikos formavimas įmonėje.
Darbo tikslas – nustačius apskaitos politikos formavimo įmonėse ypatumus, parengti teorinį įmonės finansinės apskaitos politikos formavimo modelį ir patikrinus jo praktinį pritaikomumą Lietuvos įmonėse, suformuluoti atitinkamas išvadas bei pateikti pasiūlymus apskaitos politikos formavimo metodikai tobulinti.
Uždaviniai:
1) ištirti apskaitos politikos reglamentavimą bei įvairių autorių pateikiamą apskaitos politikos sampratą;
2) apibrėžti apskaitos politikos parengimo etapus bei nustatyti apskaitos politikos pasirinkimą sąlygojančius veiksnius;
3) atskleidus įmonės apskaitos politikos konceptualiąj���� esmę sudaryti teorinį finansinės apskaitos politikos formavimo įmonėje modelį;
4) patikrinti parengto teorinio apskaitos politikos formavimo įmonėje modelio praktinį pritaikomumą Lietuvos įmonių pavyzdžiu bei pateikti išvadas ir pasiūlymus apskaitos politikos parengimo metodikai tobulinti.
Tyrimo metodai - monografinis, loginė analiz�� ir sintezė, loginis abstrahavimas, anketinė apklausa, ekspertų vertinimo metodas, palyginimo ir apibendrinimo metodai bei loginis ir grafinis modeliavimas.
Išanalizavus užsienio bei lietuvių autorių literatūrą bei apskaitos politikos reglamentavimą, darbe pateikiamas apskaitos politikos formavimo įmonėje modelis, kuriame atspindimas ryšys tarp apskaitos politikos pasirinkimą sąlygojančių veiksnių ir apskaitos politikai... [toliau žr. visą tekstą]The object of the research is a company’s financial accounting policy. The subject of the research is accounting policy formation in a company. The goal of the work is to prepare the theoretical company‘s financial accounting policy formation model, after the peculiarities of accounting policy formation in a companies have been determinated and to settle appropriate conclusions and suggestions for the improving of the methodology of the accounting policy formation, after the adaptation of theoretical company‘s financial accounting policy formation model have been verified. The tasks of the research are as follows: 1) to investigate the reglamentation of accounting policy and the conception of accounting policy given by different authors; 2) to determine the preparation stages of accounting policy formation and ascertain the factors influencing accounting policy choice; 3) to compose the theoretical company’s accounting policy formation model, after conceptual essentiality of company’s accounting policy have been detected; 4) to verify the adaptation of theoretical company’s financial accounting policy formation model in Lithuanian companies and to settle conclusions and suggestions for the improving of the methodology of the accounting policy formation. The research methods include the monographic, logical analysis and synthesis, logical abstracting, questioning interrogation, estimation of experts, comparison and generalization methods and the methods of logical and... [to full text]
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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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Varanavičiūtė, Ingrida. "Apskaitos politikos formavimas įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_161322-79814.
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Tyrimo objektas – apskaitos politikos formavimas Lietuvos įmonėse. Tyrimo tikslas – nustatyti apskaitos politikos Lietuvoje pasirinkimą lemiančius veiksnius, pateikti apskaitos politikos formavimo modelį ir patikrinti jo tinkamumą Lietuvos įmonėse. Tyrimo problema: apskaitos politikos pasirinkimą lemiančių veiksnių įtakos apskaitos politikos formavimo modeliui nustatymo Lietuvos įmonėse nepakankamas metodologinis pagrindimas.The object of the research is a company’s financial accounting policy.The goal of the work is to prepare the factors influence to accounting policy choice in Lithuania and suggest the theoretical company‘s accounting policy formation model, improve the company‘s financial accounting policy formation model adaptation in Lithuanian company’s.
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Janicki, Eric A. "Facing the Innevitable: A Study of the Estate Tax and Effective Planning Methods For the Middle Class." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/499.
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The Estate Tax is a toll that is imposed on the assets of a deceased individual in the United States. This tax, often dubbed the “death tax,” has been a source of great conflict in American politics for generations. The tax seems to ebb and flow with political tides, military conflicts, and societal trends. Because of this, it is often hard to make a solid plan for your future, and for the future of your children.
This problem could not be more evident than in the last ten years. The estate tax exemption, or the amount of assets that is exempt from tax, has been changing almost every year for the past decade. In fact, in 2010, the exemption was unlimited and anyone who died in that year could escape tax free.
Despite this constant ebb and flow of the tax, 2013 presents a new challenge, a year in which the estate tax exemption will return to $1 million. This, coupled with the likely inflation increase in the coming years, will result in more estate having to pay the tax. Subsequently, the estate tax will no longer be a rich man’s quandary, and the effects will be especially felt in the middle class.
If proper planning is not done soon, many middle class families may get blindsided by a tax they never thought would pertain to them. This paper is an attempt to educate the middle class on certain planning techniques that will allow them to preserve their estate in a tax-efficient manner.
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Jinkens, Robert Carl. "Faculty and student perspectives on the teaching of nontraditional accounting students." Thesis, University of Hawaii at Manoa, 2003. http://hdl.handle.net/10125/9023.
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The study explores two research questions: Q1, What teaching methods do four-year accounting faculty use with nontraditional accounting students; and Q2, how effective do accounting faculty and students perceive those methods to be with nontraditional accounting students? Nontraditional students are defmed to be students 25 years of age or older. After interviewing 30 faculty members and surveying 53 students, a variety of different teaching methods were identified. Although, faculty indicated an inclination for lecture, they preferred group work, but did not use it because of time limitations and large class sizes. Further, the younger/traditional students preferred a variety of different teaching methods, while the older/nontraditional students preferred homework. Of particular importance was the finding according to faculty, that the wants and needs of the accounting profession did not correspond with the reasons why students major in accounting. The accounting profession wants and needs people with problem solving skills, an ability to cope with ambiguity, general business knowledge, and interpersonal skills. However, students are majoring in accounting because they want financial security, believe accounting is mathematics, like accounting's procedural nature, and believe accounting is unambiguous. Therefore, to graduate accounting students with wants and needs congruent with those of the accounting profession, accounting schools must either redirect accounting student majors or attract different students to accounting. Also of particular importance, were the differences of opinion by faculty of whether there should be an additional 30 hour educational requirement to become a CPA. While most faculty agreed that the additional education improved professional quality, and some even wanted the requirements made more stringent, perhaps similar to those to become an attorney, a significant and vocal minority of the faculty stated that they were opposed to the additional educational requirement because it would prevent poorer students from majoring in accounting because of the additional cost of the additional education. Finally, there is the issue of competition in the classroom. Most faculty indicated that competition was a fact of life in accounting, that competition needed to be used in the classroom, and that students needed to learn how to cope with it.
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Bruckner, Martin, Günther Fischer, Sylvia Tramberend, and Stefan Giljum. "Measuring telecouplings in the global land system: A review and comparative evaluation of land footprint accounting methods." Elsevier, 2015. http://dx.doi.org/10.1016/j.ecolecon.2015.03.008.
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In an increasingly globalized world with more and more distributed international supply chains, sustainability studies and policies need to consider socioeconomic and environmental interactions between distant places. Studies of the global biomass metabolism investigate physical flows between and within nature and human systems, thus providing a useful basis for understanding the interrelatedness of changes in one place with impacts elsewhere. Various methodological approaches exist for studying the human-nature metabolism and estimating the land embodied in international trade flows, a core element of assessing telecouplings in the global land system. The results of recent studies vary widely, lacking robustness and thus hampering their application in policy making. This article provides a structured overview and comparative evaluation of existing accounting methods and models for calculating land footprints. We identify differences in available accounting methods and indicate their shortcomings, which are mainly attributable to the product and supply chain coverage and detail, and biases introduced by the use of monetary flows as a proxy for actual physical flows. We suggest options for further development of global land footprint accounting methods, particularly highlighting the advantages of hybrid accounting approaches as a framework for robust and transparent assessments of the global displacement of land use.
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Albassam, Waleed. "Corporate governance, voluntary disclosure and financial performance : an empirical analysis of Saudi listed firms using a mixed-methods research design." Thesis, University of Glasgow, 2014. http://theses.gla.ac.uk/5280/.
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This thesis empirically analyses corporate governance reforms in Saudi Arabia using a mixed-methods research design. Saudi Arabia has recently pursued corporate governance reforms; the establishment of the Capital Market Authority (CMA) in 2003 and the publication of the Saudi Corporate Governance Code (SCGC) in 2006 constitute a central part of these reforms. This study attempts to provide new insights by exploring the corporate governance reforms pursued. In particular, by using an integrated research design framework, the study seeks to: (i) examine the level of compliance with, and disclosure of, the governance provisions contained in the SCGC by Saudi listed firms; (ii) ascertain whether the introduction of the SCGC has helped improve corporate governance standards in the Saudi corporate context; (iii) investigate the factors affecting voluntary corporate governance disclosure among Saudi listed firms; (iv) examine the association between a number of individual corporate governance mechanisms (i.e., equilibrium-variable model) and financial performance in Saudi listed firms; (v) analyse the relationship between voluntary compliance with the SCGC and firm financial performance by employing a broad composite corporate governance index (i.e., compliance-index model); and (vi) explore the level of awareness and appreciation of good corporate governance practices among key internal and external stakeholders in Saudi Arabia. The first five objectives outlined above are examined using a quantitative methodology, whereas the sixth objective is investigated by employing a qualitative research design. Efforts have been made to achieve integration between the two different research designs by applying the Explanatory Sequential Design (two sequential stages) proposed by Creswell and Clark (2011) within a multi-theoretical framework that incorporates insights from agency, managerial signalling, stakeholder, stewardship and resource dependence theories. The decision to employ a mixed-methods research design is motivated by the relative lack of, and recent calls for, mixed-methods approaches in corporate governance research. The mixed-methods approach seeks to provide a more complete understanding of the effects of corporate governance reforms on corporate disclosure and performance. In addition to the quantitative analysis, semi-structured interviews were conducted with five different groups of key stakeholders. The interview data offers further scope to: (ii) explore the corporate governance reforms; (ii) examine the impact of such reforms on actual governance practices; and (iii) provide a unique opportunity to further understand and explain the quantitative findings. Through the quantitative approach, the study examined balanced panel data of 80 Saudi listed firms from 2004 to 2010. This generated a total of 560 firm-year observations that were collected manually from the sampled firms’ annual reports. First, the constructed Saudi Corporate Governance Index (SCGI) showed that the introduction of the SCGC has helped improve voluntary corporate governance disclosure among Saudi listed firms. Second, this study found that board size, audit firm size, the presence of a corporate governance committee, government ownership, institutional ownership and director ownership have a positive influence on the level of compliance with the SCGC. In contrast, the analysis showed that the proportion of independent directors and block ownership are negatively correlated with the level of voluntary corporate governance disclosure. Third, the findings obtained from the compliance-index model suggest that good corporate governance practices, proxied by the SCGI, are positively related to return on assets (ROA), but have no significant relationship with firm value, as measured by Tobin’s Q (Q-ratio). Similarly, the results from the equilibrium-variable model are by and large mixed. Whereas CEO duality, proportion of independent directors, board sub-committees and director ownership are positively related to ROA, board size is negatively associated with ROA. On the other hand, the proportion of independent directors, board size, frequency of board meetings and director ownership are positively related to firm value, while CEO duality and the presence of board sub-committees have no significant relationship with firm value. The results from the quantitative analysis are robust to controlling for a number of potential endogeneity problems. Finally, the findings obtained from the interview data generally suggest that the regulatory authorities and the CMA in particular need to further strengthen efforts to enhance the level of awareness and appreciation of good corporate governance practices among key internal and external stakeholders of corporate governance in Saudi Arabia.
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Mosbah, Abdulaziz Y. S. "The required knowledge and skills from Libyan university accounting education and barriers to development : a mixed methods study using an institutional theory lens." Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34773/.
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The business environment worldwide has witnessed remarkable changes, which require education to respond. However, accounting bodies and organisations have become concerned about the expansion of the gap between what is being taught in accounting education programmes (AEPs) and what are the requirements of the labour market. Much of this debate has focused on developed countries, but the same issues are likely to apply, but perhapsin different form, in emerging economies too. Using Libya as an example of an emerging economy, this research examines professionals’, practitioners’ and educators’ perceptions regarding three things: the required knowledge and skills; the gap that exists in both university accounting students and employees; and the institutional influences and barriers that may affect the development of university AEPs. Institutional theory was adopted as a lens to help guide and explain the findings. In order to fulfil the research objectives, a mixed method exploratory study design was used. This design included two phases: twelve Viber and Skype interviews were conducted, then 262 valid online questionnaire responses were collected. Thematic analysis of the interview transcripts was conducted, then the questionnaire responses were analysed, mainly using Welch’s ANOVA. The emerged themes showed that what is considered important for AEPs can be classified into three areas: technical knowledge (e.g. financial accounting, auditing, and awareness of ethical issues in accounting and auditing); generic skills such as teamwork, reading with understanding, and analysis skills; and IT skills (e.g. electronic accounting systems and World Wide Web). Most stakeholders were not satisfied with the development level that students exhibited in important competencies. The failures of Libyan AEPs were attributed to teaching and faculty member-related issues, student-related issues, curricula-related issues, and collaboration-related issues. Different institutional influences shape and affect AEPs. Coercive isomorphic pressures stem from the dependency of the universities upon government funding, and the previous regime’s attempts to politicize education. Mimetic isomorphic influences result from different channels, including curricula, teaching methods experience brought by abroad-educated academics, and the good relationship between Libya and the previous colonizer. The study contributes to a knowledge gap in the accounting education literature from an emerging economy context, where educators consider the gap between the required skills and development level in their students even larger than that perceived by professionals and practitioners. Using institutional theory as a lens to answer the research questions provides evidence of the influences that accounting educators in Libya face. As well as following up this project in other emerging economies, further research should consider the voices of students and recent graduates as key stakeholders.
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Gomaa, Ehab. "Environmental balance of mining from seafloor." Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola", 2014. http://nbn-resolving.de/urn:nbn:de:bsz:105-qucosa-137627.
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The underwater mining has increased in the recent years and the growing awareness of the potential impacts on the environment, as results of increasing the encroachment on the marine environment. Therefore, the debate has increased about how to protect this environment by using the scientific research that\'s relevant to the various environmental effects and developing the equipment used in dredging. There is a wide diversity of underwater mining equipments, such as continuous and non-continuous dredging which used for production of sand, gravel, alluvial deposits and raw material. There are a relation between increasingly dredging activities in the recent years and their impacts on the aquatic environment. These impacts are causes by changes in the topography of the sea floor such as turbidity, noise and other environmental impacts.
Today, there is an international framework of legislation which has been developed for dredging projects. This contains rules and regulations which must be followed by mining companies and have to implemented by national authorities. The European countries also develop their legislation to control on the dredged material which deposit on land and sea. This legislation is constantly changing related to scientific knowledge and increasing the implementation frameworks. Also, the people become more sensitive to emissions that have a negative attitude towards dredging in the neighborhood. In addition, dredging techniques give rise to objections, which eventually led to think in more environmentally-friendly production methods.
After that, the use of dredger is the only alternative in some project. The question is what are the true benefits of these techniques and what is the relation between possible improvements and technological potential as well as the costs. Therefore, it is intended to assess mining techniques in the context of their environmental impact and the costs. There are many systematic approaches which have been used for evaluation and determination of the environmental performances of different dredging equipment, techniques and procedures. Moreover, the new future developments and latest proposals in the dredging industry have been presented. Also, the new proposal to reduce the turbidity and suspended material effect which is the most important environmental impacts during dredging operations has presented.
This research work gives a description of underwater mining techniques and different way of evaluating the dredging equipment’s in term of environmental, economic and social aspects. Also, this work presents two different methods of evaluation. The first approach is the statistical analyses method by using the modern Fuzzy evaluation concept. The second slant is a mathematical accounting method by using the information from the Egyptian case study, in order to reach the most environmental-friendly dredging techniques by taking into account the economic and social point of views.
The final evaluation showed that the suction and bucket ladder dredger are the best choices. The assessment was made after comparing many parameters such as performance, characteristics, working depth, soil types and project area. Also, this work presents two different new practices for extraction of the underwater placer deposits which occur on the Egyptian Mediterranean coast.
The first technique uses floating processing unit in the in situ area, which gets the extracted material and treated it to reduce the transportation costs. The second technique has divided the working area to many stages which make the suction dredger used also for transporting the material into the beach. The pipeline will be the best method of transportation by using the power of suction, which reduce also the transportation costs and also avoid the environmental effects.
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Lafosse, Étienne. "Consequences of the choices on the accounting methods and the payment methods for acquirers and targets, a comparative study between NYSE/AMEX and NASDAQ for the nineties." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0017/MQ47807.pdf.
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Sydserff, Robin Scott. "The development and application of text-focused methods for evaluating accounting narratives, with a view to investigating impression management." Thesis, Heriot-Watt University, 2001. http://hdl.handle.net/10399/1169.
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Harrington, Robert P. "Forecasting corporate performance." Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54515.
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For the past twenty years, the usefulness of accounting information has been emphasized. In 1966 the American Accounting Association in its State of Basic Accounting Theory asserted that usefulness is the primary purpose of external financial reports. In 1978 the State of Financial Accounting Concepts, No. 1 affirmed the usefulness criterion. "Financial reporting should provide information that is useful to present and potential investors and creditors and other users..."
Information is useful if it facilitates decision making. Moreover, all decisions are future-oriented; they are based on a prognosis of future events. The objective of this research, therefore, is to examine some factors that affect the decision maker's ability to use financial information to make good predictions and thereby good decisions.
There are two major purposes of the study. The first is to gain insight into the amount of increase in prediction accuracy that is expected to be achieved when a model replaces the human decision-maker in the selection of cues. The second major purpose is to examine the information overload phenomenon to provide research evidence to determine the point at which additional information may contaminate prediction accuracy.
The research methodology is based on the lens model developed by Eyon Brunswick in 1952. Multiple linear regression equations are used to capture the participants’ models, and correlation statistics are used to measure prediction accuracy.Ph. D.
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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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Faidley, Joel. "Comparison of Learning Outcomes from Online and Face-to-Face Accounting Courses." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etd/3434.
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Online education continues to evolve and grow dramatically at colleges and universities across the globe. Today’s society is comprised of people who are increasingly busy with work and family obligations and who are looking for more flexible and expedited avenues for higher education. Institutions seek to meet these new demands by offering online distance educational opportunities while increasing cash flow for their college. Unfortunately the pitfalls to this rush to meet online demand results in what some researchers assert are inadequate quality content and curriculum. Others indicate there are not significant differences in the outcomes from online learning compared with traditional face-to-face classes. Much of the research has been conducted on nonquantitative courses, quantitative courses with small sample sizes, or large sample sizes that are not controlled for quality of online content, delivery, or verification of learning.
The purpose of this quasi-experimental ex-post-facto study was to compare student outcomes from two Principles of Accounting courses both delivered in two methods of instruction: traditional face-to-face (F2F) and an on-line asynchronous format. The online content for both courses was developed with assistance of academic technology professionals at the participating university. Student learning was measured as final course grade where all exams were administered by a testing center in a proctored environment. The sample size included 124 students from the online sections and 433 students from the traditional face-to-face sections. Eight research questions were examined using independent samples t-test for 6 of the analyses, ANOVA for 1 question, and multiple regression for predictors of mean final course grade.
The results indicated students performed significantly better in the face-to-face classes than the online sections. Female students scored significantly higher than male students in both methods of instruction. ACT composite score, ACT math score, GPA, gender, and method of instruction all were significantly related to final course grade. Age was not a significant predictor of final course grade but in the online sections nontraditional students (age 25 and older) scored significantly higher than students under the age of 25.
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Gouldman, Andrea. "Can Managerial Knowledge of Executive Compensation Encourage or Deter Real Earnings Management? An Analysis of R&D Reporting Methods." VCU Scholars Compass, 2013. http://scholarscompass.vcu.edu/etd/3139.
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This study examines the effects of research and development (R&D) reporting method and managerial knowledge of supervisor compensation on R&D project continuation decisions. The current study employs an experiment with a 2x3 between-participants design, manipulating both R&D reporting method (expense vs. capitalize) and knowledge of supervisor compensation (control group with no knowledge vs. knowledge of non-restricted stock compensation vs. knowledge of restricted stock compensation). Using salient short-term incentives to motivate real earnings management, this study demonstrates that capitalization may result in managers foregoing economically efficient R&D investment opportunities. The results indicate that managerial knowledge of supervisor compensation structure has little influence on managers’ R&D project continuation choices. However, when managers capitalizing R&D expenditures had knowledge that their supervisors received non-restricted (short-term) stock compensation their perceived personal responsibility for the decision significantly decreased. Participants who capitalized R&D expenditures and had knowledge that their supervisor received restricted (long-term) stock compensation rated the importance of making a decision to please their supervisor significantly higher than all other participants. Additionally, participants with knowledge that their supervisors restricted stock compensation were significantly more concerned about the likelihood of negative personal repercussions regardless of R&D reporting method. These findings contribute to the management accounting literature by providing new insights on the influence of knowledge of supervisor compensation on managerial decision making as well as additional insights into the factors that contribute to and limit real earnings management. This study also extends the literature on R&D by providing evidence of the potential for real earnings management when R&D expenditures are capitalized in the absence of personal responsibility.
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Vollenweider, Petra. "The consolidation of annual accounts in the Swiss Federal Government." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9167.
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Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statements are put together. The research is done on the latest consolidated financial statements, 2010, from the Swiss Federal Government and in combination with an interview with the Head of Consolidation of the Swiss Federal Government. The finding in this research is that the Swiss Federal Government has an Entity Theory approach when consolidating its financial statements.
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Böhmová, Zuzana. "Kreativní účetnictví v podmínkách České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202001.
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This thesis is focused on creative accounting in the Czech Republic. The aim of the thesis is to explain the term creative accounting, to introduce motives which lead creators of financial statements to use creative accounting and to outline the consequences of creative accounting in practice. The thesis further discloses methods of creative accounting including space which in the opinion of the author arises in amendment of Accounting Act effective from 1st of January 2016. A practical part of the thesis examines how creative accounting is perceived in the Czech Republic. The result of survey showed that creative accounting in the Czech Republic is evidently commonly used in practice.
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Williams, John David 1948. "A Comparison of Profiles of Success in Two Instructional Methods." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331178/.
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The problem of this study was to isolate predictors of academic success in both self-paced classes and lecture classes in Introductory Accounting. The purposes of the study were to determine if learning style, locus of control, reading ability, age, sex, accounting work experience, and prior accounting academic experience are predictors of success in Introductory Accounting classes taught using self-paced methods of instruction and lecture methods of instruction. Another purpose was to determine if there is a difference in the set of predictors of success in the two instructional methods and to provide some direction as to determinants of success which may be addressed by counselors in advising students.
The data were collected from 463 students at a suburban community college in the Southwest. Each of the variables was analyzed by a stepwise multiple regression analysis and a backward elimination regression for students grouped according to instructional method. A two-way multivariate analysis of variance was used to examine whether the distribution of scores on the potential predictor variables were equivalent for students in the two teaching methods and for successful completers of the course and noncompleters.
Consideration of the data findings of this study permitted the following conclusions:
1. Age and reading ability have a positive relationship to academic success in an Introductory Accounting course taught in a lecture format.
2. Concrete learning style, as measured by the Learning Style Inventory, age, reading ability, and accounting work experience have a positive relationship to success in an Introductory Accounting course taught in a self-paced format.
3. Age, reading ability, accounting work experience, and a concrete learning style have a positive relationship to academic success in Accounting courses taught using either method.
4. There is a difference in the set of predictors of success for Accounting classes taught using the two instructional methods.
5. There are differences between completers and noncompleters of courses regardless of instructional method.
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Freeman, Michelle S. "The CPA Exam is Changing: Are the Professors Ready?" Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5772.
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Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. The study provides literature review of the accounting education process, traditional methods of teaching accounting, suggested methods of teaching accounting for enhancement of critical thinking, and identified reasons for resistance to changing teaching methods. The survey is designed to identify current teaching methods in accounting classrooms. The survey seeks to discover what methods are being used to develop higher order thinking skills. The results show that lecture and demonstration of problems are still the predominant method of instruction in accounting classrooms, and these methods are not typically endorsed by research in terms of developing critical thinking, analysis and evaluation skills.
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Harper, Casandra Elena. "Count me in a mixed-methods analysis of the theoretical, methodological, and practical implications of accounting for multiracial backgrounds in higher education /." Diss., Restricted to subscribing institutions, 2007. http://proquest.umi.com/pqdweb?did=1495962491&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.
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Libišová, Eva. "Oceňování majetku dlužníka v insolvenčním řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75836.
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This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.
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Kitur, Kennedy K. "Crop Insurance Strategies for Mitigating Net Underwriting Losses." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5737.
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Crop insurance is an essential risk management tool for America's agricultural producers because a single crop failure or disastrous year can eliminate the results of multiple years of profitability. Crop insurance is designed to provide financial protection to farmers; however, insurance managers who lack managerial underwriting strategies disrupt companies to the point of financial distress. Self-insurance and self-protection theory were the conceptual frameworks for this single-case study to explore successful strategies that insurance managers used to mitigate net underwriting losses. Four insurance and senior strategic managers from an insurance company in the midwestern United States were recruited through a purposeful sampling method to participate in semistructured interviews. Data gathered from these interviews and from the company's website and its public financial reports were analyzed through a reflective interpretation process, which was guided by the Van Kaam method. Five themes that emerged from this study, including disruptive technology, traditional underwriter vs. integrated profit-and-loss expert, streamlined applications by in-house technology or strategic alliances, opportunity assessment, and underwriting discipline. By implementing executive support for strategies to mitigate net underwriting losses, managers of crop insurance companies can overcome the challenges of net underwriting losses. The findings from this study may promote positive social change by lowering insurance premiums to the farm community and enabling managers to reduce risk to companies and farmers by distributing financial risk across a pool of participants thus enriching the stakeholders' investments.
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Vaičiulytė-Petrauskienė, Edita. "Apskaitos politikos formavimo įmonėje tyrimai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090608_163655-57997.
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Tyrimo objektas – apskaitos politikos formavimas įmonėje. Darbo tikslas – nustačius veiksnius, sąlygojančius apskaitos politikos pasirinkimą, sudaryti apskaitos politikos pasirinkimo pelno atžvilgiu modelį ir patikrinti jo tinkamumą Lietuvos įmonėse. Uždaviniai: 1) nustatyti pelną didinančios/mažinančios apskaitos politikos pasirinkimą sąlygojančius veiksnius; 2) išskirti ir nustatyti pelną didinančius ir pelną mažinančius apskaitos metodus, kuriuos pasirinkdamos įmonės formuoja savo apskaitos politiką; 3) sudaryti apskaitos politikos pasirinkimo pelno atžvilgiu modelį ir patikrinti jo tinkamumą Lietuvoje veikiančiose įmonėse; 4) patikrinti hipotezes, kurių priėmimas ar atmetimas gali parodyti teigiamą ar neigiamą ryšį tarp įmonės rodiklių ir pelną didinančių/mažinančių apskaitos metodų ir būdų pasirinkimo. Tyrimo metodai – mokslinės ir teisinės literatūros analizė ir sintezė, palyginimo, apibendrinimo, loginis ir grafinis modeliavimas. Išanalizavus lietuvių ir užsienio autorių darbus bei apskaitą reglamentuojančius norminius aktus, sudarytas apskaitos politikos pasirinkimo pelno atžvilgiu modelis, kuriame atsispindi ryšys tarp veiksnių, sąlygojančių apskaitos politikos pasirinkimą, ir apskaitos metodų, kurie lemia pelną didinančios/mažinančios apskaitos politikos formavimą įmonėje. Sudaryto modelio tinkamumas buvo tikrinamas Lietuvos įmonėse.The object of the research is accounting policy formation in a company. The aim of the research is when the factors which influence the choice of accounting policy will be identified, prepare theoretical model of accounting policy choice in point of income and test this model in Lithuanian companies. Objectives: 1) To assign factors influencing income increasing/decreasing accounting policy choice. 2) To except and assign income increasing and income decreasing accounting methods, with this selection a company can form it’s accounting policy. 3) To make a model of accounting policy choice in point of income, and check how this model fit in Lithuanian companies. 4) To test hypotheses, which can show negative or positive relationship between factors, influencing accounting policy choice, and income increasing/decreasing accounting methods choice? The research methods include science and legislation literature analysis and synthesis, comparison, generalization, logical and graphical modeling. After analysis of Lithuanian and foreign literature and regulation of accounting policy, was made accounting policy choice in point of income model, which shows the connection between factors influencing accounting policy choice and accounting methods, which determine income increasing/decreasing accounting policy formation in a company. This model’s possibilities of adaptation were verified in Lithuanian companies.
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Nascimento, Andrea Farani. "Estudo comparativo entre os indicadores utilizados em modelo de avaliação de atletas de futebol com os métodos contábeis de mensuração de ativos intangíveis." Universidade do Estado do Rio de Janeiro, 2015. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8971.
Full textAbstract:
Fundação de Amparo à Pesquisa do Estado do Rio de JaneiroA presente pesquisa objetiva identificar o estado de compatibilidade entre os instrumentos contábeis de mensuração de ativos intangíveis e aqueles utilizados para estabelecer o valor econômico de atletas de futebol. Para isso, foi realizado um estudo de caso único em uma empresa de consultoria que realiza tal avaliação de atleta, com intuito de aprofundar na pesquisa de forma exploratória. As técnicas utilizadas para dar suporte à pesquisa foram análise documental e pesquisa semiestruturada, que contribuíram com os objetivos específicos deste estudo, além da análise bibliográfica. Como resultado de pesquisa pode-se verificar um alinhamento entre os indicadores de avaliação de atletas de futebol utilizados pela empresa objeto desse estudo e aqueles utilizados pelos métodos contábeis para avaliação dos ativos intangíveis com foco no capital humano. Dessa forma, o resultado apresentou a identificação de dez indicadores de alinhamentos, evidenciando uma padronização dos métodos e contribuindo com a redução da subjetividade na forma de avaliar os ativos intangíveis de uma maneira geral.
This research aims to identify the status of compatibility between the financial instruments for the measurement of intangible assets and those used to establish the economic value of soccer players. For this, there was a single case study of a consulting firm that performs such athlete evaluation, aiming to deepen in an exploratory manner research. The techniques used to support research were semi-structured document analysis and research, contributing to the specific objectives of this study, in addition to literature review. As a research result can be seen alignment between soccer players assessment indicators used by the subject company of this study and those used by the accounting methods for the evaluation of intangible assets with a focus on human capital. Thus, the result was the identification of ten indicators alignments, showing a standardization of methods and contributing to the reduction of subjectivity in order to evaluate intangible assets in general.