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Thomason, Michael. "The politics of accounting for refugees." Thesis, University of British Columbia, 2011. http://hdl.handle.net/2429/37759.
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Refugees are presented to citizen-subjects in ambivalent terms. They are included within national systems of meaning as subjects that are desired; as subjects innocent of wrong-doing and who maintain the legal right to seek and to enjoy asylum where they see fit. Yet at the same time material and symbolic opportunities to exclude refugees abound. I analyze the furore at the arrival of the MV Sun Sea, a boat of Tamil asylum-seekers, to the shores of British Columbia, to argue that in this case, subjects that would normally be recognized as refugees with little difficulty, were rendered absolutely other; embodiments of an inhumanity that provided citizen-subjects with the sense that their rights could be casually forgotten. I ask the reader to consider the constitutive exclusions necessary to think and practice the refugee as a subject of the law and examine lay and advocate attempts to resignify the refugee with different values; to make the refugee of value to the nation as a productive body and as one that shared a being-in-common with the “fictive we” of the nation. My work with Refugee Community Organizations in London, England, calls into question the value of likeness for the political practice of relating to refugees, arguing that an attempt to become like refugees is bound to be inattentive to the very important ways in which unlikeness anchors all practices of becoming. Finally I engage with refugee story-telling to ask what must be left unexplained to promote a non-violent ethics of relation.
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Howell, Sharon. "ADAPTIVE SELF-REGULATION AND ORGANIZATIONAL POLITICS: INVESTIGATING THE EFFECTS IN THE ACCOUNTING PROFESSION." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2457.
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The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views perceptions of leadership ability and performance from the perspective of the individual agent, with little or no recognition that social action and interaction shape and mold both the individual agent's actions and perceptions of those actions. Perceived leadership and perceived performance are important in accounting for several reasons. First, individuals act in part in relation and response to the expectations of others. Thus, the perception of effective leadership and performance is gained by meeting the expectations of others. Secondly, accountants with reputations for effectiveness have been found to be more successful in their careers. Finally, the reputation for effectiveness in performance and leadership ability has been shown to increase those abilities. This study draws on the adaptive self-regulation framework as well as other theoretical models of perceived performance. The study results indicate that certain manageable personality, interpersonal, and contextual variables affect how accountants view the level of organizational politics within the workplace. In turn, the accountant's view of the organizations' politics is shown to very strongly affect how the accountant perceives his or her superiors' performance and leadership ability.Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.
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Gandsman, Ari. "The spoils of war : accounting for the missing children of Argentina's "Dirty War"." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32911.
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During the military dictatorship in Argentina (1976--1983), 30,000 civilians disappeared. Most of these people were taken by the military to clandestine prisons where they were tortured and killed. The children of these victims were also seized, and pregnant women were kept alive long enough to give birth. An estimated five hundred infants and young children of the disappeared were given for adoption to highly connected families. This thesis consists of a historical background of these events and then offers a series of explanations as to why the military did this.
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Verma, Shraddha. "The influence of culture and politics on accounting change in India from 1947 to 1998." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/34759/.
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The exploratory research in this thesis analyses the influence of culture and politics on accounting change since independence. A theoretical framework is proposed within which historical studies of the influence of culture and politics on accounting and accounting change may be undertaken. In this framework, the accounting system is viewed as part of the whole social system in the country of study, providing information for decision making and providing a tool for economic and social development. Culture affects all the social systems in the country, including the accounting system and the outcome of the process for accounting change is affected by political processes. Using the framework, accounting changes in India are broken down into three phases, a source phase, a diffusion phase and a reaction phase. In the source phase, change to the accounting system is set in motion, usually from outside the accounting system. The diffusion phase of any change looks at how change is dispersed and accommodated within the system and the reaction phase of any accounting change looks at how the accounting system is modified subsequent to the diffusion phase. The diffusion phase and the reaction phase encompass both intra-system activity, activity between the different components of the accounting system and trans-system activity, activity between the accounting system and its neighbouring systems and both types of activity determine the outcome of any change. The framework is used to analyse key changes to the accounting system in India from independence in 1947 through to 1998. The source of accounting change is usually seen to coine from outside the accounting system in India and relates mainly to the social and economic development of India. In both the diffusion and reaction phases, intra-system activity takes place between the main regulatory authorities within the accounting system which are identified to be government institutions and proCessional accounting institutes. Trans-system activity too takes place in both the diffusion and reaction phases and the main social systems influencing the accounting system are identified to be the economic system, the political system, the tax system, the financial system, the corporate system and the international system. Culture, both nation-specific cultural values such as hierarchy and collectivism and universal cultural values of high power distance, low individualism, low uncertainty avoidance and high masculinity, affect all social systems and all three phases of the change. Culture is seen to influence the accounting system and accounting change in India with strong Government involvement in accounting, the extensive use of statutory legislation to promulgate accounting change, accounting regulated by both statutory legislation and an accounting profession and accounting change initiated for social and economic reasons. In addition, the accounting values seen in the Indian accounting system are uniformity, secrecy with some transparency and conservatism with some optimism, which are as expected, based on the cultural values of India. The process of accounting change is seen to be political with government involvement in accounting, accounting regulations promulgated through the parliamentary system and accounting change being the outcome of interactions, both formal and informal, between the main parties interested in accounting, identified to be government regulatory institutions, professional accounting institutes, the corporate sector and parliament. The theoretical framework is shown to be helpful in the analysis of both culture and politics on accounting change in India.
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au, C. Lacroix@murdoch edu, and Carol Lacroix. "The politics of need accounting for (dis)advantage: public housing co-operatives in Western Australia." Murdoch University, 2007. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20080411.150027.
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Concerns about the nature of poverty and how to achieve equitable resource distribution are rife in Australia where, as elsewhere, welfare resources are becoming increasingly scarce. At the heart of these concerns are questions about access: in particular, how to ensure that the least affluent are able to access the resources they require. At the same time, there is a growing sense that cultural as well as social factors are central to patterns of unequal distribution, especially in a neo-liberal context where there is a deregulation of social and economic structures, and a shift to consumption or lifestyle capitalism.
This thesis employs Bourdieus theoretical framework of capitals to examine the nature of affluence (and therefore poverty) in Australia, the processes that facilitate access to material resources by the affluent rather than the poor and, ultimately, the notion of need that underpins questions of choice, access and resource allocation. Drawing on interviews with members of publicly funded housing co-operatives in WA, an example of welfare housing that simultaneously represents an example of a deregulated symbolic economy and an expression of the contemporary lifestyle movement, I highlight key resources and interests that distinguish these individuals as affluent, as well as some of the cultural and social processes that enable them to convert their resources into the subsidised housing. Based on this analysis, I then interrogate the frameworks for understanding poverty that regulate the distribution of welfare resources, and argue that these were central to the ability of the more affluent to secure publicly funded housing resources. In particular, I examine the new multidimensional frameworks for understanding poverty in terms of their ability to recognise key resources and processes.
I argue that Bourdieus framework as a resource based framework that accounts for cultural as well as social and economic factors in the (re)production of advantage and disadvantage represents a worthwhile inclusion into theories and policies that are concerned with accounting for poverty and ensuring that residual welfare aims are met.
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Lacroix, Carol. "The politics of need accounting for (dis)advantage: public housing co-operatives in Western Australia." Lacroix, Carol (2007) The politics of need accounting for (dis)advantage: public housing co-operatives in Western Australia. PhD thesis, Murdoch University, 2007. http://researchrepository.murdoch.edu.au/142/.
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Concerns about the nature of poverty and how to achieve equitable resource distribution are rife in Australia where, as elsewhere, welfare resources are becoming increasingly scarce. At the heart of these concerns are questions about access: in particular, how to ensure that the least affluent are able to access the resources they require. At the same time, there is a growing sense that cultural as well as social factors are central to patterns of unequal distribution, especially in a neo-liberal context where there is a deregulation of social and economic structures, and a shift to consumption or lifestyle capitalism.
This thesis employs Bourdieu's theoretical framework of capitals to examine the nature of affluence (and therefore poverty) in Australia, the processes that facilitate access to material resources by the affluent rather than the poor and, ultimately, the notion of need that underpins questions of choice, access and resource allocation. Drawing on interviews with members of publicly funded housing co-operatives in WA, an example of welfare housing that simultaneously represents an example of a deregulated symbolic economy and an expression of the contemporary lifestyle movement, I highlight key resources and interests that distinguish these individuals as affluent, as well as some of the cultural and social processes that enable them to convert their resources into the subsidised housing. Based on this analysis, I then interrogate the frameworks for understanding poverty that regulate the distribution of welfare resources, and argue that these were central to the ability of the more affluent to secure publicly funded housing resources. In particular, I examine the new multidimensional frameworks for understanding poverty in terms of their ability to recognise key resources and processes.
I argue that Bourdieu's framework - as a resource based framework that accounts for cultural as well as social and economic factors in the (re)production of advantage and disadvantage - represents a worthwhile inclusion into theories and policies that are concerned with accounting for poverty and ensuring that residual welfare aims are met.
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Lacroix, Carol Josephine. "The politics of need : accounting for (dis)advantage : public housing co-operatives in Western Australia /." Access via Murdoch University Digital Theses Project, 2006. https://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20080411.150027.
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Rudytė, Silva. "Atsargų apskaitos metodika ir jos tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_083446-84907.
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The main goal of research is analysis of the inventory accounting methodics, to research the problems of inventory accounting in theory and practice and to make suggestions for improvement of inventory accounting by managing them. The aims of this research are: 1. To analyze the scientific and economical sources or literature and different legal bases, international and national standards concerning inventory accounting and its management. 2. To research the problems and their solutions linked with inventory accounting and its management. 3. To make suggestions for improving the methodics of inventory accounting and its management. The research methodics incorporates such methods: monographic, observation, logical analysis and synthesis, comparable analysis and diagrammatical. While exploring scientific and economical literature, national and international standards of accounting the problems concerning inventory accounting ant its management were obtained and solved.
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Coda, Stefano. "Business combinations and group of companies : perspectives from accounting, law and corporate finance." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E072.
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Dans le cadre général des regroupements d'entreprises et des groupes de sociétés, cette thèse porte sur des questions d'intérêt à la croisée de la comptabilité, du droit (notamment les dispositions légales et la réglementation comptable) et de la finance d'entreprise. En ce qui concerne la théorie comptable, le chapitre 2 étudie comment les chercheurs en économie d'entreprise ont compris les groupes d'entreprises, les comptes de groupe et le processus de leur préparation, en particulier par rapport aux juristes italiens. Ensuite, le chapitre 3 reconstruit le processus politique et législatif qui a engendré la naissance du concept de groupe de sociétés dans le corpus juridique italien.Concernant le droit et la politique comptable, une analyse comparative est effectuée au chapitre 4qui montre clairement l'évolution de la notion de contrôle et de son utilisation dans les comptes consolidés (comptes de groupe) et les regroupements d'entreprises (I) en droit européen, (II) selon les normes comptables internationales publiées par l'IASB (International Accounting Standards Board) et (III) par rapport aux principes comptables généralement admis aux États-Unis («USGAAP»). De plus, les chapitres 5 et 6 étudient les effets du lobbying sur les normes comptables concernant les états financiers consolidés et les regroupements d'entreprises publiés par l'IASB. Fait intéressant, les résultats concordent avec une forme de capture du normalisateur comptable international par une catégorie d'institutions financières. En effet, confrontées à un modèle de consolidation prétendument basé sur le contrôle, ces dernières ont plaidé en faveur d'une exception de consolidation fondée sur un modèle de propriété et documentée comme ayant été proposée par les sociétés d'audit américaines dans ce contexte au moins depuis 1995. Ce modèle s’avère avoir trouvé un terrain fertile au sein de l'IASB. En conséquence, d'autres catégories d'institutions financières,telles que les fonds d'investissement à long terme et ceux gérés par une famille tout en préférant un modèle de consolidation différent, ne sont plus autorisées à présenter des états financiers consolidés. En ce qui concerne la finance d’entreprise, le chapitre 7 analyse les implications de différentes décisions de financement dans un nouveau échantillon de fusions et acquisitions entre institutions financières (banques et assurances) consommées dans le monde entier au cours des deux dernières décennies. En particulier, il étudie (I) la relation entre la méthode de choix de paiement (si le prix est payé en cash, en actions ou une combinaison des deux) et le choix du mode de financement d'un regroupement d'entreprises (y compris les instruments hybrides) et (II) la réaction des investisseurs à l'annonce de la combinaison. En ce qui concerne ce dernier point, l'utilisation de deux tests non paramétriques permet de détecter une relation intéressante entre la réaction du marché à l'annonce et les différents modes attendus de financement de la transactionIn the broad context of business combinations and group of companies, this thesis selects some matters of interest at the crossroad between accounting, law (especially legal provisions and accounting regulation) and corporate finance.Concerning accounting theory, chapter 2 studies how business economics scholars understood groups of companies, group accounts and the process for their preparation in particular compared to Italian legal scholars. Then, chapter 3 reconstructs the political and legislative process that brought about the birth of the concept of group of companies in the Italian legal corpus. Concerning law and accounting policy, a comparative analysis is carried out in chapter 4 which clearly shows how the notion of control and its use in consolidated financial statements (group accounts) and business combinations accounting evolved (I) in European law, (II) under international accounting standards as issued by the IASB – International Accounting StandardsBoard and (III) in US GAAP (Generally Accepted Accounting Principles). Moreover, chapters 5 and 6 investigate the effects of lobbying on accounting standards on consolidated financial statements and business combinations issued by the IASB. Interestingly, results are consistent with a regulatory capture of the international standard setter by a category of financial institutions. In fact, confronted with a consolidation model purportedly based on control, the latter lobbied in favour of a consolidation exception which is based on an ownership view and is documented to have been proposed by US audit companies in that context at least from 1995. That view found a fertile ground within the IASB. As a result, other categories of financial institutions such as long term investment funds and those run by a family preferring a different consolidation model are now prohibited from presenting consolidated financial statement. Concerning corporate finance, chapter 7 studies the implications of different financing decisions ina novel and comprehensive sample of cases of mergers and acquisitions across and between financial institutions (banks and insurances) consummated worldwide around almost the last twodecades. In particular, it investigates (I) the relationship between the method of payment choice (i.e. if the price is paid in cash, stock or a mixture of the two) and the choice regarding the mode offinancing a business combination (including hybrid instruments) and (II) investors’ reaction at the combination announcement. As to the latter point, the use of two non-parametric tests allows todetect an interesting relationship between the market reaction at announcement and the different expected modes of financing the transaction
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Lancaster, Jonathan Charles Swinburne. "“Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1020876.
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This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.
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Owen, Aneirin Sion. "The political economy of the accounting firm." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3396/.
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The aim of this thesis is the development of a political economy of large accounting and auditing firms. The importance of this lies in the rapid growth of these firms and the lack of appropriate theories. Economists have applied the theory of the firm to accounting and have approached auditing from agency and litigation costs perspectives, while sociologists have studied the culture of accounting firms and approached auditing using concepts such as ‘legitimation’ and ‘jurisdiction’. These approaches do not recognise that to do justice to the subject matter, we must study accounting firms in the broader context of accounting and its many conceptual and practical problems. These include the conceptual framework, auditor independence, the audit expectations gap, creative accounting, and fraud. To study the accounting firm within the context of accounting the thesis develops a political economy approach that emphasises conflict between investors, managers, workers, and the state. This approach proves helpful because it encompasses all accounting and auditing problems within a framework that recognises agency and links together the profits of accounting firms with their legitimation. The method adopted is the development of a theory of the profits of accounting firms and a model of factors driving auditor independence. Following Bryer, the thesis develops the theory from Marx’s Capital by combining his analyses of ‘bookkeeping’ and ‘commercial capital’. The theory highlights that as capitalist enterprises accounting firms compete with all other capitalist firms for a share of surplus value, as well as competing with other accounting firms. However, the political economy approach also highlights the essential contradiction in accounting: that measuring and disclosing profits can exacerbate the ‘labour danger’. The provocative character of accounting means that disguise of profits is part of its nature, but that this must co-exist with the contradictory need for accurate, objective measurement of profits. The model therefore suggests that the role accounting firms play in disguise is the key to understanding their behaviour. It predicts that as the level of profits and labour militancy rises, so do investors’ demand for disguise. However, because investors need disguise, auditors cannot have full independence, and the thesis concludes that this explains why auditing is within the private sector. Its general conclusion is that rather than being a principle, auditor independence is a variable driven by investors’ needs and the capitalist tactics of accounting firms. The thesis derives and tests two behavioural predictions. First, that accounting firms will exhibit the same types of behaviour as other capitalist firms. Second, the auditor does not act independently. The thesis tests these predictions with evidence of accounting firms’ mergers and profit margins (1986 to 1995), the changes introduced in the US to increase auditor independence (2001 to 2003), and the change to limited liability partnership status (2004 to 2007) in the UK. The high levels of profits disclosed by the LLP accounting firms and the close relationship between mergers and profit margins support the hypothesis that accounting firms adopt capitalist tactics. The wide-ranging debates (1995 to 2005) and changes to auditor independence rules introduced by SEC and Sarbanes-Oxley support the hypothesis that claims of auditor independence are untrue, and that the level of audit independence is a variable. The thesis proposes further development of the theory through historical research and formalising the model.
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Ramanna, Karthik. "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/40952.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2007.Includes bibliographical references (leaves 53-55).
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting: pro-pooling firms can be linked-via political contributions-to U.S. Congresspersons pressuring the FASB on this issue. This result is interesting given the proposal to abolish pooling was due in part to the Securities and Exchange Commission's concerns over pooling misuse. I also find evidence consistent with lobbying support for SFAS 142 increasing in firms' discretion under the standard. Agency theory predicts this unverifiable discretion will be used opportunistically. The results highlight the potential costs of unverifiable fair-value accounting.
by Karthik Ramanna.
Ph.D.
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Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.
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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Sudar, Petar. "The political economy of accounting change : the case of Albania." Thesis, University of Strathclyde, 2007. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21673.
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The change of accounting system has been a part of Albania's transition from the centrally planned to market economy that started in the early 1990s. Accounting changes in Albania however, have not been documented and study. Furthermore, the review of literature on accounting in developing countries and that on accounting developments in Central and Eastern Europe of the 1990s evidences the need for critically studying the development and role of accounting in the economic and social context of countries such as Albania. By utilising Perera's contingency based approach this study thus analyses accounting developments in Albania during the period 1992 - 2002. In a number of important respects Albania has differed from all or almost all the other Central and East European economies in transition and other developing countries. It has differed in its starting point of the reform, in its mode of adjustment, and in its reform outcomes. It has differed in its successes and in its failures. Nevertheless, the development of accounting in Albania has faced challenges similar to those in other Central and East European transitional economies and developing countries. The prevailing accounting philosophy in Albania's legislation on accounting has been French-inspired. This has meant that the range of actual and potential conflicts and confusions between a system based on legal formalities and tax domination of accounting and the broader International Accounting Standards spirit has been widening. Furthermore, while amendments to accounting legislation have been relatively quick to take place, a slow pace of change has characterized the functioning of Albania's accounting institutions - policy and decision-making bodies and professional associations. This has affected the proper functioning of the system of accounting which has been an integral part of Albania's financial infrastructure. Using a qualitative case study research and employing interviewing technique, this thesis ascertains the contribution that certain changes could make to the functioning of Albania's accounting system, and to the outcome of the activities of international governmental and financial institutions.
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Norval, A. J. "Accounting for apartheid : its emergence, logic and crisis." Thesis, University of Essex, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.317705.
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Li, Zheng-ming. "Political costs and accrual adjustments." Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2057714X.
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Lassou, Phillippe J. C. "Interplay between governance and accounting systems in Africa." Thesis, University of Birmingham, 2012. http://etheses.bham.ac.uk//id/eprint/4176/.
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This thesis examines the interplay between country level governance and accounting systems considering the role of the World Bank and other donors in the development of both governance and accounting in Africa. The purpose of the research is threefold. The first is to assess the state of accounting systems on the continent using Ghana and Benin as illustrative cases. The second purpose is to examine the link between accounting and governance, and the current donors’ approach to the development of governance and accounting in Africa. The third purpose relates to the examination, through the lens of political economy, of the factors hampering the development of sound governance and accounting systems in Africa. The research is conducted through a case-study and cross-national design with four data collection methods: interview, observation, survey and documents. The study finds that accounting systems in Benin and Ghana are very weak despite the reform initiatives undertaken in the area, and that the main difference between the two systems relates to the relatively higher level of accounting information available to the public in Ghana compared with Benin. Further, the findings suggest that there is a potential causal relationship between accounting and governance. With regard to the World Bank and other donors’ approach, it is found that the approach to governance and accounting reforms in Africa suffers from a lack of contextual and cultural fit. The study also identifies and explains the various political and economic forces and interests that shape the development of governance and accounting in Africa. These findings complement, extend and challenge existing studies in the field.
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Cojan, M. (Maia). "The effect of corporate political activity on the financial performance of US public pharmaceutical firms." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201506111863.
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Corporate political activity (CPA) in the US has received a significant amount of attention from academic research, especially because it involves billions of dollars yearly and because the public is concerned with its undue influence over the legislative process. The predominant view in the literature holds that CPA is positively associated with financial performance, however, evidence is mixed. Prior research also suggests that firms operating in a highly regulated industry, such as pharmaceutical firms, are more likely to engage in CPA. As such, benefits from CPA, or detrimental effects for that matter, should be most visible in such industries. From this stems the purpose and motivation of this study.
The purpose of this study is to examine the effect of corporate political activity, as measured by the dollar amounts of PAC contributions and lobbying expenditures, on the financial performance of US public pharmaceutical firms in the period 1998–2013. The study is motivated by the lack of academic consensus regarding the nature of the relationship between CPA and financial performance and by contradictory empirical evidence on the subject.
To this end, I conduct a two-stage regression analysis and find that, contrary to the predominant view in literature, CPA is significantly and negatively associated with firm financial performance, as measured by net income and income before extraordinary items. The findings can be best interpreted in the framework of the agency theory to be indicators of risky managerial decision-making, inadequate evaluation of political investments, lack of or insufficient monitoring, or personal managerial consumption of political expenditures.
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Bourveau, Thomas. "Essays on Empirical Financial Accounting." Thesis, Jouy-en Josas, HEC, 2015. http://www.theses.fr/2015EHEC0003/document.
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Cette thèse est composée de trois chapitres distincts qui visent à analyser empiriquement la prise de décisions des entreprises et/ou des dirigeants dans le champ de la comptabilité financière. Le premier chapitre, co-écrit avec Francois Brochet et Sven Michael Spira, analyse comment le risque d’action collective sur les marchés financiers pour des raisons liées à des investissement discipline le comportement des dirigeants et réduit les coûts d’agence. Le deuxième chapitre étudie comment des changements de règlementation sur le marché du travail crée des incitations pour les dirigeants à manipuler leurs comptes autrement, ce qui est néfaste pour l’entreprise. Le troisième chapitre, co-écrit avec Renaud Coulomb et Marc Sangnier, étudie comment les connections politiques conduisent les dirigeants des entreprises à commettre des délits d’initiés présumésThis dissertation is composed of three distinct chapters that empirically investigate various forms of decision-making by firms and/or managers in the field of empirical financial accounting. The first chapter presents a work joint with Francois Brochet and Sven Michael Spira, analyzing how the risk of securities lawsuit for investment-related reasons disciplines managers and reduce agency concerns with respect to investment. The second chapter examines how changes in labor regulation affect managers’ incentives to manipulate earnings using other tools that are ultimately detrimental to firms. The third chapter, joint with Renaud Coulomb and Marc Sangnier, explores how political connections lead directors to engage in plausibly fraudulent insider trading in financial markets
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Ahmed, Shaila. "Towards a political economy of corporate governance : a critical realist analysis." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/16256/.
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Corporate governance (CG) has attracted much interest in research and policy reforms worldwide following recent financial crisis and subsequent bailouts of banks and other financial institutions. Despite this surge in CG research, the extant CG literature is reportedly weak in terms of empirical illustrations of CG practices at the organizational level. It tends to be concerned more with ‘compliance’ than ‘practice’. Against such a backdrop, this research empirically provides an insight into the CG practices of public limited companies (PLCs) following the recent CG reforms in a developing country. Theoretically, it aims to explain CG practices using a critical realist lens: internal conversation theory (ICT). To achieve the research objectives, a theoretically informed analysis of in-depth interview findings triangulated with a documentary survey and direct observation is undertaken. The research documents show evidence of ceremonial boards, stage-managed AGMs, and client-friendly audit practices in the post-reform regime. These practices, together with the relatively informal internal audit and financial reporting practices, substantially reflect the dominance of family institutions within PLCs. Such dominance of family institutions would seem to subvert the genuine spirit of the reforms. From the perspective of ICT, CG practices are shaped by the actions of reflexive agents whose life projects bring them into contact with pre-existing structures that create dispositions to act in a particular way. It is through the internal conversation (exercising the reflexive power of deliberation) that agents decide their ultimate course of action; however, this does not always necessarily conform to their confronted structural dispositions. To have an explanatory leverage on agential actions, therefore, it is important to capture both the nature of agency and the structural context. Overall, my analysis reveals the theoretical rigour of ICT in explaining empirically manifested CG practices. This research has some practical policy implications.
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Foo, See Liang. "A comparative study of accounting systems in Indonesia and Singapore." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:3796.
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Accounting systems are affected by historical, political, social and economic factors. Singapore and Indonesia were chosen for this study because there is very little written about accounting in either country. Singapore was under the British for nearly 150 years and the Indonesians were ruled by the Dutch for over 350 years. Besides these different colonial influences, both countries are different economically, politically and socially. This thesis traces the development of the accounting system, namely, corporate reporting, government accounting, capital market, accounting profession, accounting education and management accounting, in Indonesia and Singapore. It explains the influences that brought about these developments and analyses the features that distinguish the two systems. It is very common for developing countries to adopt foreign accounting systems. In the case of ex-colonies, the tendency has been for them to follow the practices of their colonial masters and to be influenced by the latter even after independence because of their longstanding relationships. However, the degree of reform after independence varies among countries. This study found that for Singapore, the process of adaptation and reform since independence has been dynamic, though, within the historical framework inherited from her colonial period, and there have been continued efforts to improve her accounting system to meet local requirements, and at the same time keep up with developments overseas, not only in the UK but also other developed countries such as the US, Australia, Canada and New Zealand. In the case of Indonesia, major reforms in accounting are slow and in many areas, inadequately coordinated. Reform to the commercial code, adopted from the Dutch in 1848 has been stagnant to the extent that it virtually remains intact. At the other extreme, the Jakarta stock exchange, which was established in 1977 with US support, adopted US accounting and reporting practices. The consequences of the lack of control and co-ordination gave rise to sub-standard accounting practices and the emergence of dualism in accounting training, education and practice. For example, the training and education of accounting technicians follow the Dutch system, whereas at the tertiary level, namely at State universities, the American-oriented approach with a heavy emphasis on financial reporting and auditing is taught. While it is desirable for a developing country to follow and keep up-to-date with accounting practices in developed countries, the blind transplant of foreign systems will yield negative results if the questions of compatibility and the recipient country's needs are not adequately considered. In this regard, Singapore and Indonesia present two contrasting examples on how each country handled the issues of accounting development. Finally, we have learned from this thesis the importance for developing countries to adapt and improvise accounting systems to suit their particular needs, and that purely relying on foreign assistance is inadequate to ensure the success of any national accounting development programme.
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Ridley, Martin Edwin. "Accounting for the increasing securitization of LGBTI groups in sub-Saharan African states." Thesis, London Metropolitan University, 2017. http://repository.londonmet.ac.uk/1463/.
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Societies in Sub-Saharan African states demonstrate a growing hostility towards sexual minorities. SSA states have politicized LGBTI identity and characterized it as being not an authentic African identity, but a product of Western values. LGBTI identity being characterized as an existential threat to the very moral identity of SSA societies; this environment has facilitated the construction of a climate of fear for LGBTI groups that in some SSA states has led to the securitization of LGBTI citizens. The research for this thesis evidences the role of political actors residing in SSA states, working actively with and funded by international conservative and religious organizations mainly from the USA. These actors share both the goal of preventing LGBTI rights emerging in SSA states and achieving the securitization or politicization of LGBTI identity. The narrative is positioned within inter-subjectively constructed meanings of identity; an African and religious identity which is seen as traditional and conservative, mainly either Christian or Islamic. A securitization process has emerged in some SSA states such as Uganda where the question of identity has been framed as an existential question. The changes required to incorporate acceptance of LGBTI identities in Uganda together with any legitimacy given to those relationships, is posited as an existential threat to the traditional African and religiously conservative moral identity so fundamental to Ugandan identity. Other states such as Ghana and Kenya have politicized and criminalized LGBTI identity, are hostile to any rights for those groups and continue to reject it across society; but importantly have not securitized those groups as found elsewhere on the continent. The role of religious conservatives is primarily in providing leadership within communities and pressure on politicians to reject what they see as an ontological assault that threatens the very identity of the state and society. Not only are LGBTI communities denied the right to make individual choices about their social, political, personal or economic futures in African societies. They are exposed to harsh laws or family or group/tribal actions that are sometimes life threatening to those not conforming to accepted social norms.
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Al-Rashed, Wael E. R. "Kuwait's tax reformation, its alternatives and impact on a developing accounting profession." Thesis, University of Hull, 1989. http://hydra.hull.ac.uk/resources/hull:3573.
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Since the discovery of oil, Kuwait has witnessed a vast economic transition which has boosted a significant welfare state. However, in recent years the situation has changed, influencing the state budget and financial resources. The search for sources of income other than oil gave rise to the possibility of imposing taxes in a hitherto tax-free country. The 1955 tax law was applied only to foreign enterprises operating in Kuwait, and since then few attempts have been undertaken to reform it. The purpose of this study is to examine the tax alternatives available to Kuwait, which could increase state revenues, and reduce the level of inequality among the population resulting from the government land purchasing programme adopted in the early sixties. It also aims, through an empirical investigation, to reveal the potential impact of tax reformation on the development of the emerging accounting profession in Kuwait. The determination of the most appropriate tax policy for Kuwait necessitates the examination of the views of those parties most concerned, who are defined in this study as the public, foreign investors, and accounting practitioners. Accordingly, questionnaires were designed, tested, distributed and analysed to reveal attitudes towards tax reformation. In addition, interviews with concerned persons in the country, including tax legislators, officials, and authors, were conducted, so as to further examine these attitudes and other aspects of tax introduction. Based on the findings of this investigation as well as the traditional literature survey, appropriate reforms are suggested, including reformation in the legislative, administrative, and technical considerations of the tax introduction. Moreover, recommendations concerning the development of the accounting profession to accommodate the new tax era are also made, including better organisation of the profession, and its contribution to taxation in Kuwait.
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Baker, Pamela Smith (Pamela Smith Elaine). "An Analysis of the Incremental Information Gain in Combining Economic, Socio-Political, and Joint-Decision Characterizations in a Study of Accounting Choice: the Case of SFAS 106." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc278270/.
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Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory variables and is far too simplistic. The purpose of this study is to expand analysis by evaluating a particular accounting choice by means of three different characterizations. SFAS 106, "Employers' Accounting for Postretirement Benefits Other than Pensions," allows management to choose between two very different methods of adopting the standard. The principal question explored in this study is: why did managers of firms that employ defined benefit postretirement plans for benefits other than pensions choose to adopt SFAS 106 using a particular method? The research question is explored by means of three different characterizations: 1) a traditional economic characterization; 2) a sociopolitical characterization); and 3) a joint decision characterization. Logit methodology is used with method of SFAS 106 adoption as the binary dependent variable of interest. Results indicate that all three characterizations are important in understanding the SFAS 106 adoption method choice. Further, each characterization adds separate information toward comprehension of the choice, supporting the notion of the complexity of accounting choice issues.
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Gray, Melissa Faith. "Accounting for Political Virtue: Consumer Choice and the Non-Consumption Movement in Revolutionary New York City." W&M ScholarWorks, 2008. https://scholarworks.wm.edu/etd/1539626560.
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Sinclair, Renee Christine. "A study of the scarcity of qualified applicants for governmental accounting positions." Thesis, University of Phoenix, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3707417.
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The purpose of this qualitative exploratory case study was to investigate the reasons why there are an insufficient number of qualified applicants for governmental professional accounting positions. The 2014-2015 curriculum catalogs of four-year colleges and universities were examined to determine if governmental accounting courses were offered as part of the business administration degree programs. Twenty past and current post-secondary business administration students were interviewed to collect data about their educational experiences and their perceptions of careers in governmental service. The data were triangulated using NVivo 10® qualitative analysis software to identify significant patterns. The five significant patterns identified were: a) scarcity of governmental accounting courses, b) no discussion of governmental accounting as a career, c) compensation and job stability most considered factors, d) negative perceptions of a career in governmental service and e) state and local government human resources personnel need to be active in campus recruitment activities. The analyses revealed post-secondary business administration students are not aware of the opportunities in governmental accounting careers. Therefore, findings and recommendations from this research will enable state and local governmental human resources personnel to develop recruitment activities to increase the number of qualified applicants for governmental professional accounting positions.
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Grincevičiūtė, Rita. "Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20140620_193450-72208.
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Darbo tikslas - išnagrinėti finansinės apskaitos politikos savoką, jos pasirinkimą ir atskleidimą stambiose Lietuvos įmonėse. Darbo uždaviniai. Siekiant užsibrėžto tikslo, keliami šie uždaviniai: v tiksliai apibrėžti apskaitos politikos sąvoką; v pateikti apskaitos teorijų įtaką įmonės apskaitos politikos pasirinkimui; v išanalizuoti apskaitos politiką pozityvioje apskaitos teorijoje; v nustatyti socialinio požiūrio į apskaitos politiką ypatumus; v įvertinti pozityvaus požiūrio apskaitos teorijos hipotezes Lietuvos akcinėse bendrovėse; v išnagrinėti suinteresuotųjų poreikių įtaką įmonės apskaitos politikos pasirinkimui Lietuvos akcinėse bendrovėse; v išanalizuoti socialinį stambių įmonių informacijos ar politikos atskleidimą Lietuvoje. Darbe taikomi metodai: siseminė literatūros analizė, dedukcinis metodas, palyginimas, interpretacija. Teorinis stambių įmonių apskaitos politikos metodų pasirinkimas ir atskleidimas Lietuvoje atliekamas remiantis dedukciniu būdu, t.y. kai nuo bendrų apibūdinimų einama prie konkrečių įrodinėjimų. Nustatomas tikslas ir ieškoma priemonių bei būdų jam pasiekti, suformuluojamos hipotezės, kurių tikrinimui naudojamas anketinės apklausos metodas. Darbo rezultatai. Atlikus tyrimą, gauti tokie rezultatai: 1. gautų finansinių rodiklių ir apskaitos metodų, didinančių ataskaitinio laikotarpio pelną, analizės duomenimis, galima patvirtinti iškeltą hipotezę, jog stambių įmonių vadovai, kurių atlyginimas ir/ar premijos priklauso nuo veiklos rezultatų, yra... [toliau žr. visą tekstą]The goal of the paper - to analyse the accounting policy conception, choice and disclosure in large Lithuanian companies. The aim of the research. Going to the main aim, we have to found out some objectives: v to discribe an accounting policy conception; v introduce with accounting theories, how they influence choices of accounting policies of large enterprises; v to analyze an accounting policy place in pozitive accounting theory; v to found out social approach to accounting policy; v valuat pozitive accounting theory’s hypothesis in stock companies of Lithuania; v to analyze influence of stakeholders needs to accounting policy choices of large enterprises in Lithuania; v to determine the social approach of the large enterprises ant it’s disclosure in Lithuania. Methods of the research. The general scientific methods of research: systematic analysis of scientific literature, deduction, comparison and interpratation. The theoretical enterprise’s choice and disclosure of accounting policy methods in Lithuania was based on the application of the deduction method, e.g. when from the general description going to concrete hypothesis development. We using questionnaire method for hypothesis research. The main results of the paper. The following results are going from the research: 1. the bonus plan hypothesis was proven in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and foreign researchers... [to full text]
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Hudack, Lawrence R. (Lawrence Ralph). "An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331531/.
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This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introduced by Tinker [1980] and refined by Cooper and Sherer [1984], emphasizes a persuasive social relations dimension. This theory motivates selection of three countries (the United States, France, and Japan) that appear to have divergent socio-cultural environments. An exploratory and analytical approach of modified (enlarged) exogenism, developed by Smith [1973, 1976] and adapted to accounting by McKinnon [1986], provides an analytic structure for this exploratory investigation. Modified exogenism focuses upon an open, dynamic social system (the process of financial accounting), and provides analysis reflecting four major areas (the environment, intrusive events, intra-system activity, and trans-system activity). After examining the nation-specific financial accounting (socio-economic) structures for each country, an analysis of selected financial disclosures attempts to gain a better understanding of how socio-economic factors have influenced the development of financial accounting. My primary objective is to attempt to provide some insight about ,how diverse socio-political factors have impacted the development of financial accounting in three countries. Library research of nation-specific literature attempts to extract a relatively accurate picture of social, political, and economic institutions and policies, and relates such findings to financial accounting processes for each nation. This dissertation attempts to provide a necessary foundation for future theoretical international accounting harmonization studies.
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Kim, Hoyoung. "The Effect of Political Uncertainty on Cost Structure Decisions." Kent State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=kent1625822232437129.
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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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Mkasiwa, Tausi Ally. "Accounting changes and budgeting practices in the Tanzanian central government : a theory of struggling for conformance." Thesis, University of Southampton, 2011. https://eprints.soton.ac.uk/210543/.
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This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives for this research: the significance of budgeting in financial management, the sparsity of empirical studies on NPM in developing countries, and a call for an understanding of the local contexts of the country and an evaluation of the reforms themselves. Additionally, the complexity of NPM reforms and the mixed results of previous empirical studies, indicated the need for a more appropriate methodology. The study adopts interpretive research and executes a grounded theory strategy. It develops a substantive grounded theory on budgeting practices and a formal grounded theory on accounting changes in organizations (Glaser and Strauss, 1967; Strauss, 1987). Fieldwork was undertaken in three Tanzanian Ministries. Struggling for conformance is the central phenomenon of the substantive and the formal grounded theory. The substantive grounded theory explained a process through which the Tanzanian Central Government actors were determined to implement budgetary reforms, despite difficulties. Struggling for conformance was illustrated by the establishment of rhetorically applied (rhetorical) rules and regulations, followed by budgeting attempts and games in their implementation, due to the uncertain environment, complex budgeting systems, the donors‟ influence, and cultural and administrative practices. The process of struggling for conformance had positive and negative impacts on budgeting operations and budgeting allocations. The formal grounded theory proposes that organizations adopt and implement accounting changes in order to achieve legitimacy, efficiency and self-interests. Rhetorical rules on accounting changes are established and implemented through accounting attempts and games, which may reveal the coexistence of instrumental and ceremonial aspects of accounting (Covaleski and Dirsmith, 1991), and even fulfill individual, rather than organizational, interests (strategic deterioration). Struggling for conformance is caused by conflicting and enabling power, complex rules, and a fragmented environment. Its consequences reflect the extent of the acquisition of efficiency and legitimacy. This research contributes to the limited amount of empirical accounting research on NPM in developing countries, to grounded theory and interpretive accounting research, and to the expansion of New Institutional Sociology. It further provides a framework of struggling for conformance, which produces possible explanations for the complexities of budgetary and NPM reforms, the adoption and implementation of accounting changes in organizations, and loose coupling.
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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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Hofstedt, Brandon. "Arenas of social movement outcomes accounting for political, cultural, and social outcomes of three land-use social movements /." [Ames, Iowa : Iowa State University], 2009.
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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.
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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income taxDiss. Stockholm : Handelshögskolan, 2005
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Liu, Mingda. "The Link Between Firms' Political Connections and Earnings Quality: Evidence from China." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1682.
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The Chinese economy went through significant reforms in the past few decades but remains highly politicized to this day. The financial reporting environment is also predominantly opaque, being correlated with low accounting quality of firms. A key measure to observe is earnings quality. I test and compare the earnings smoothing, managing towards targets, and timely loss recognition earnings management behaviors between politically connected and unconnected firms listed in China. Based on the empirical results, I find that the politically connected firms engage in a higher degree of earnings management and thus have lower earnings quality.
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Karkazienė, Daiva. "Finansinės ir mokestinės apskaitos suderinamumo modelis." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20140626_161843-74784.
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Finansinė ir mokestinė apskaitos dėl reglamentų neatitikimų, informacijos vartotojų skirtingų poreikių tapo dvi skirtingos sistemos, turinčios skirtingus tikslus. Tačiau praktiniu požiūriu toje pačioje įmonėje negali būti kelių apskaitos sistemų. Įmonėje taikant atitinkamus apskaitos būdus ir metodus, turi būti parengta apskaitos politika, kad būtų suderinti finansinės ir mokestinės apskaitos tikslai. Įmonės tvarkydamos apskaitą ir rengdamos finansinę atskaitomybę vadovaujasi standartais, o apskaičiuojant apmokestinamąjį pelną turi nepažeisti Pelno mokesčio įstatymo nuostatų. Svarbiausi skiriamieji finansinės ir mokestinės apskaitos bruožai: finansinė apskaita skirta įmonės finansinei būklei įvardinti, naudojantis finansinėmis ataskaitomis, o mokestinė apskaita skirta mokesčių bazei apskaičiuoti ir mokesčių sumos teisingumui įrodyti. Įmonių finansinėje ir mokestinėje apskaitoje apskaičiuoti veiklos rezultatai- visai skirtingi dalykai. Jie neturi ir negali būti tapatinami. Tačiau tvarkant apskaitą, būtina atitinkamai atvaizduoti finansinės ir mokestinės apskaitos skirtumus. Tyrimo objektas: Finansinė ir mokestinė apskaitos sistemos. Tikslas. Sukurti finansinės ir mokestinės apskaitos suderinimo modelį. Minėtam tikslui pasiekti iškelti šie uždaviniai: • Pagrindinių reglamentų, kurių reikia laikytis tvarkant apskaitą ir sudarant finansinę atskaitomybę, įvardinimas; • Išanalizuoti apskaitos politikos sąvoką ir jos aspektus; • Įvardinti mokestinės apskaitos politikos aspektus ir... [toliau žr. visą tekstą]Financial and taxing accountings became two separate systems having different aims due to the nonconformities of regulations and different needs of information users. But, practically, one and the same enterprise cannot have a couple of accounting systems. While applying appropriate ways and methods of accounting, the enterprise should prepare accounting policy which combines the goals of financial and taxing accounting. Enterprises administering their accounting and preparing financial accountability follow the standards, while during calculation of taxable profit – they should not violate provisions of Corporation tax law. The major and distinctive features of financial and taxing accounting are as follows: financial accounting is meant for naming the financial state of the enterprise by using financial reports, while taxing accounting is intended for calculating the tax base and prove the correctness of tax sum. Activity results calculated in the financial and taxing accounting of the enterprise – are completely different things. They should not and cannot be identified. But, the differences of financial and taxing accounting should be properly showed during keeping of accounting. Research object: Financial and taxing accounting as two different systems and their compatibility. Goal. Prepare a compatibility model for financial and taxing accounting. The following tasks have been set to achieve this goal: • Stating the major regulations which should be followed while... [to full text]
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Uygur, Ozge. "CEO POLITICAL DONATIONS AND CORPORATE GOVERNANCE." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/100132.
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Business Administration/FinancePh.D.
This dissertation studies the association between CEO ability and various aspects of corporate governance, specifically firm performance, executive compensation contracts and firm opacity. In the first essay of this dissertation (Chapter 2), I examine the effect of CEO ability on firm performance. My analysis uses a unique instrument of CEO ability that is based on a CEO's commitment decisions in US presidential elections. Intuitively, CEO ability is measured based on how well they forecast US presidential elections, one year prior to the race, relative to the candidates expected chances of winning. I find that this instrument of CEO ability is positively related to firm performance. Interestingly, I find that high ability CEOs have a greater impact on Tobin's q in small firms than in large firms. Yet, high ability CEOs have the greatest dollar impact on shareholder value in large firms. In addition, CEO ability appears to be quite important to outside shareholders in high growth firms. Lastly, I find that CEO ability is positively associated to merger announcement returns, which implies that higher ability CEOs engage in value-creating merger activities. The results are robust to industry and time controls, as well as various tests that consider an alternative explanation focusing on political influence. The second essay (Chapter 3) explores the effect of CEO ability on the structure and level of compensation contracts. I find that CEO ability is positively associated with total compensation level. CEOs in the highest quartile of the ability proxy earn almost $2.2 million more than CEOs in the lowest quartile of CEO ability. Further analysis indicates that CEO compensation structure differs markedly between the highest and lowest ability CEOs. Specifically, I find that the high ability CEOs receive 2.1% more stock based incentives than low ability CEOs. Thus, the low ability CEOs receive more of their pay in the form of cash compensation than do high ability CEOs. Further tests indicate that high ability CEOs have significantly greater variance in their pay than low ability CEOs, specifically due to the higher variance in stock based incentives. Overall, I provide evidence that CEO pay is associated with CEO ability and that CEO ability appears a key issue in designing CEO compensation contracts. In the third essay (Chapter 4), I examine whether CEO ability is related to corporate opacity. I argue that high-ability CEOs may seek to create greater transparency to convey their ability to the market. Simultaneously, low-ability CEOs may be signal-jamming the market's inferences about their talent by limiting the available information. An alternative aspect is that the results are driven by low-ability CEOs who seek to work in opaque firms. My analysis indicates that firms with high-ability CEOs are significantly less opaque than firms with low-ability CEOs. These findings are also robust to using a propensity score matched sample. Finally, I show that the deteriorating impact of corporate opacity on firm performance decreases when the decision belongs to a high-ability CEO, suggesting that opacity is not necessarily value-destructing decision for corporations. Overall, my analysis suggests that CEO ability is an important factor for corporate opacity.
Temple University--Theses
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Sibanda-Ndiweni, Esinath. "A structuration analysis of the production and reproduction of management accounting and quality practices in a volatile socio-political environment." Thesis, University of Essex, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.395099.
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Alani, Haris Kareem. "The role of accounting in project appraisal and control in a developing nation : the example of the Iraqi agricultural sector." Thesis, University of Hull, 1987. http://hydra.hull.ac.uk/resources/hull:5391.
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The primary objective of this thesis is to assess the role of accounting in the economic development process of Iraq. The study highlights the crucial role of accounting information and techniques in the planning, decision-making, and control of economic activities at both micro and macro levels. A secondary objective is to affirm the importance of accounting and economic data in project appraisal and control. An attempt is made to reappraise two public agricultural projects which have already been evaluated by Iraqi planners and executed by two different foreign companies. The study also examines the projects' implementation and operating stages in an attempt to identify any failures in performance. The thesis can be divided into three parts: The first discusses the role of accounting in the economic development process. The second part gives a broad outline of accounting practice in Iraq and its impact on planning, control, and decision-making at both the micro and macro levels with particular reference to methods of project selection, appraisal, implementation, and control. The agricultural sector has been chosen for this purpose. The third part of the study is an empirical investigation of the appraisal, implementation, and control processes of two agricultural projects, aiming to show that accounting information and techniques have a vital role to play in project appraisal and control, and in linking the objectives of an investment project to those of national economic development.
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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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Lenktienė, Laura. "Tarptautinių apskaitos standartų taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_120325-08687.
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Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas – tarptautiniai apskaitos standartai. Tyrimo tikslas – išanalizuoti tarptautinių apskaitos standartų taikymo problemas užsienio šalyse ir Lietuvoje bei pateikti pasiūlymus šioms problemoms spręsti. Tyrimo uždaviniai: 1. apibūdinti tarptautinius apskaitos standartus; 2. išnagrinėti tarptautinių apskaitos standartų taikymo privalumus bei patiriamas problemas juos taikant užsienio valstybėse; 3. išnagrinėti tarptautinių apskaitos standartų taikymo privalumus bei patiriamas problemas Lietuvos įmonių apskaitoje; 4. pateikti tarptautinių apskaitos standartų taikymo problemų sprendimo būdus. Tyrimo metodai. Sisteminė mokslinės literatūros šaltinių analizė, sintezė, empirinis anketinis tyrimas, apibendrinimas. Pirmojoje darbo dalyje nagrinėta užsienio šalių mokslinė literatūra ir apibendrintos tarptautinių apskaitos standartų taikyme pasitaikančios problemos. Antrojoje darbo dalyje atliktas empirinis anketinis tyrimas, kuriuo nagrinėta, ar nagrinėjant užsienio literatūrą rastos tarptautinių apskaitos standartų taikymo problemos egzistuoja ir Lietuvos įmonių praktikoje. Trečiojoje darbo dalyje pateikti pasiūlymai, kaip spręsti tarptautinių apskaitos standartų taikymo problemas.The Master‘s degree work consist of 59 pages. There are 11 pictures and 8 tables. There were used 55 literature sources, 8 additions. It is written in the Lithuanian languages. KEY WORDS: International accounting standards, accounting, question, regulations, fair value, accounting policy. The object of the research – international accounting standards. The aim of the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit proposals for these issues resolve. The objectives of this research are: 1. describe the International accounting standards; 2. explore the merits and demerits of International accounting standards in foreign countries; 3. explore the merits and demerits of International accounting standards in Lithuania company’s records; 4. submit interpretation of the International accounting standards problems. The research methodic incorporates such methods. Systematic scientific literature analysis, synthesis, empirical investigation analysis, conclusion. In the first part examined the scientific literature in foreign countries and summarized in the international accounting standards for existent problems. In the second part of the work carried out empirical investigation analysis, which examined or the problems of international accounting standards existent in foreign literature, there is a problem and Lithuanian business practice. In the third part, submit a proposal interpretation of the International... [to full text]
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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.
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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.
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Teruya, Jenny Naomi 1962. "Response to legislation limiting the deductibility of executive compensation." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/282788.
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Three questions regarding the effectiveness of Section 162(m) are addressed by this dissertation: (1) did Section 162(m) target the firms who were paying their executives excessive compensation that was not related to performance? (2) did Section 162(m) achieve its desired result of reducing compensation levels and increasing pay-performance sensitivities? and (3) did stockholders benefit from Section 162(m)? The empirical results indicate that firms subject to Section 162(m) had higher levels of compensation, even after controlling for firm size, performance, industry, growth opportunities and CEO ownership. However, the cash compensation in these firms was more sensitive to firm performance. Therefore, it is questionable whether Section 162(m) affected the intended target. Firms with compensation in excess of 1 million were required to disclose their response to Section 162(m) in their 1994 proxy statements. They had three alternatives: (1) "qualify" compensation in excess of the 1 million by making it contingent on a performance measure, (2) defer excess compensation to a period when it would be deductible, and (3) forego the deduction. Firms were grouped by their response and their compensation levels, pay-performance sensitivities and pay mix were analyzed. Compensation levels increased for all three groups, primarily from the use of more stock options. This also increased the proportion of stock-based compensation (pay mix). Pay-performance sensitivities decreased for qualifying firms which runs counter to the intent of Section 162(m). On the other hand, firms who chose to forego the deduction demonstrate an increase in pay-performance sensitivities. Finally, the evidence indicates a positive market reaction to the announcement that a firm would qualify their compensation or forego the deduction. A negative reaction is documented for deferring firms. This seems to indicate that, overall, stockholders did benefit from Section 162(m).
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Vainora, Klanaitė. "Tarptautiniai apskaitos standartai ir jų taikymas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153647-66153.
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Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką apskaitos politikos formavimui. Uždaviniai: • įvertinti Tarptautinių apskaitos standartų svarbą bei būtinumą; • sugrupuoti TAS pagal turinį ir nagrinėjamų klausimų esmę; • išnagrinėti tarptautinės ir nacionalinės apskaitos reglamentacijos ypatumus; • įvertinti tarptautinių apskaitos standartų taikymo praktiką Lietuvoje, bei nustatyti TAS taikymo privalumus ir trūkumus; • išskirti perėjimo prie TAS etapus; • išnagrinėti, perėjimo prie TAS įtaką įmonių apskaitos politikai formuoti. Tyrimo metodai. Sisteminė ir lyginamoji mokslinės literatūros šaltinių analizė, sintezė, loginė analizė, anketinė apklausa, apibendrinimas. Studijuojant mokslinę literatūrą apie tarptautinius apskaitos standartus įvertinta jų svarba ir būtinumas, apklausos metu nustatyti tarptautinių apskaitos standartų taikymo Lietuvos įmonėse privalumai ir trūkumai, išskirti perėjimo prie TAS etapai bei išanalizuota perėjimo prie TAS įtaka apskaitos politikai.The object of research: International accounting standards. Research aim: After analyzing international accounting standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards importance and necessity; • to group international accounting standards according the essence of considered questions; • explore international and national accounting regulation peculiarity; • evaluate international accounting standards practical uses in Lithuanian and identify their advantages and disadvantages; • exclude passing to IAS stages; • analyze the IAS passing impact for firm accounting policy. Research methods: Systematical and comparative scientific literatures analyze, synthesis, logical analyze, empirical investigation, conclusion. Studying scientific literature about international accounting standards I evaluated its importance and necessity, doing empirical investigation were identified international accounting standards advantages and disadvantages use in Lithuanian firms, were excluded passing to IAS stages and analyzed IAS impact for accounting policy.
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Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.
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The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illustrated by analyzing the effect of inflation and price cycles on the tax burden of a hypothetical mining project located in Quebec. The behavior of specific tax provisions with respect to these factors is emphasized.The report starts with a general review of mineral resource taxation and fiscal instruments available to governments. This is followed by the documentation of mineral taxation in Quebec, Ontario and British Columbia, three important Canadian mining provinces. The general design and programming of tax analysis software is then described and discussed. The thesis concludes with an analysis of two major economic factors that impact on the tax burden of a mining project, inflation and commodity price cycles.
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Smith, Barry Peter. "Extensible business reporting language : an interpretive investigation of the democratisation of financial reporting." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1531/.
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Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting. Extensible Business Reporting Language (‘XBRL’) is an emergent technology that is purported to ‘democratise’ financial reporting. This investigation of whether XBRL democratises financial reporting is undertaken from a constructivist perspective. An interpretive research framework is regarded as appropriate to the current maturity XBRL. XBRL-knowledgeable individuals are asked whether they agree with the assertion that 'XBRL democratises financial reporting'. In addition, their perceptions of each of 'XBRL', 'financial reporting' and 'democratisation' are elicited in order to assess whether they have a common interpretation of the assertion. Sixty-seven percent of survey respondents profess to agree with the assertion, 13% explicitly disagree and 20% are non-committal. However, interpretation and analysis of each of the concepts reveal statistically significant relationships between responses to the assertion and interpretations of its constituent concepts. It is concluded that respondents are not agreeing and disagreeing about the same phenomena. This thesis illustrates that the rhetoric of technological determinism does not yet describe the reality of the relationship between financial reporting and XBRL. However, as XBRL matures, the approach adopted in this thesis may be re-applied to monitor perceptions of XBRL over time.
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Ribeiro, Daniel Cerqueira. "Sistema de controle dos gastos públicos do governo federal: uma ênfase no Programa Bolsa Família." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07102009-145113/.
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Com o intuito de compreender a dinâmica do sistema de controle do Programa Bolsa Família, esta pesquisa buscou verificar as formas de controle e acompanhamento da execução do Programa no Município de Campo Grande do Estado de Mato Grosso do Sul. Para a consecução desse propósito, foi adotada uma abordagem metodológica qualitativa que teve como principal técnica de coleta de dados entrevistas semiestruturadas com os principais atores da cadeia de controle do Programa Bolsa Família. No que se refere ao controle, observe-se que a sociedade controla a administração pública por dois mecanismos criados por ela mesma dentro do Estado ou fora dele: o primeiro pode ser denominado de controle governamental e o segundo de controle social. Dentre as instituições de controle governamental e social que se destacam para este estudo podem-se citar: o Sistema de Controle Externo, exercido pelo Congresso Nacional com o auxílio do Tribunal de Contas da União; o Sistema de Controle Interno, exercido pela Controladoria-Geral da União e pelo Controle Interno da Entidade, exercido pela Secretaria Municipal de Políticas e Ações Sociais e Cidadania do Município de Campo Grande/MS; pelo Controle Social exercido pelo Conselho Municipal de Assistência Social por intermédio da Comissão de Fiscalização do Programa Bolsa Família do Município de Campo Grande. A fundamentação teórica do trabalho abrange os conceitos sobre o Estado e a administração pública, seus modelos de gestão com suas principais características, as formas de controles administrativos do governo federal e a perspectiva da Nova Economia Institucional sob os instrumentos de controle como o orçamento, a Lei n. 8.666/93 e a Lei de Responsabilidade Fiscal. Foram, também, evidenciadas as competências, atribuições, estruturas e principais instrumentos de controle como: CPI, Comissões, Auditorias, Tomadas de Contas Especiais utilizados pelas instituições de controle para operacionalizar suas ações. Os resultados encontrados apontam que, de todas as formas de controle que atuam no Programa Bolsa Família do Município de Campo Grande, o controle interno da entidade exercido pela administração municipal é o mais atuante.With the objective of comprehending the dynamics of the Family Subsidy Program control system, this study sought to verify the means used to control and accompany Program execution in the municipality of Campo Grande in the state of Mato Grosso do Sul. For the achievement of this proposal, a qualitative methodological approach was adopted whose main technique was the collection of data through semi-structured interviews with the main players in the control chain of the Family Subsidy Program. Concerning control, it was observed that the society controls public administration through two mechanisms created by it within the State or outside it: the first can be referred to as government control and the second as social control. Within the government and social control institutions that stand out in the study the following can be mentioned: the External Control System, exercised by National Congress with the help of the Federal Union Audit Court; the Internal Control System, exercised by the Controller-General of the Federal Union and by the Entity Internal Control, exercised by the Municipal Department of Policies and Social Actions and Citizenship of the municipality of Campo Grande/MS; and by Social Control exercised by the Municipal Social Welfare Council through the Inspection Commission of the Family Subsidy Program of the Campo Grande Municipality. The theoretical foundation of the work covers the concepts on the State and public administration, the management models and their main characteristics, the administrative control means of the federal government and the perspective of the New Institutional Economy under the control instruments such as the budget, Law 8.666/93 and the Fiscal Responsibility Law. Also in evidence were the competences, attributes, structures and main control instruments such as CPI, Commissions, Audits, Rendering of Special Accounts used by the control institutions to put their actions into operation. The results attained showed that, of all the control means used in the Family Subsidy Program by the Campo Grande Municipality, the internal control of the entity exercised by municipal administration is the most active.
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Cronenwett, Megan R. "Accounting for the Role of the Public in Democratic States' Counterterrorism Policies: A Comparative Case Study Analysis of Spain and the United Kingdom." Wright State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=wright1303144037.
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Vansant, Brian A. "The Effect of Regulatory Pressures on Earnings Management Behavior of Nonprofit Hospitals." Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/accountancy_diss/11.
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My study examines the effect of regulatory pressures on the earnings management behavior of nonprofit (i.e., tax-exempt) hospitals. Prior research provides evidence that managers of nonprofit hospitals manage reported earnings to a range just above zero profit in order to conform to regulator low or zero profit expectations. I extend this research by investigating how reported performance on another accounting measure important to regulators, (i.e., charity care), further explains the earnings management behavior of nonprofit hospitals. Specifically, I develop theory to predict that nonprofit hospitals use discretionary accruals to manage positive earnings toward regulator low profit expectations less aggressively when reported performance on charity care is higher than regulator expectations. The intuition behind this prediction is that nonprofit hospital managers can benefit from reporting higher earnings (from profit-based compensation and/or enhanced reputations for operational efficiency), however, they must balance this against the costs of regulatory scrutiny. Results are consistent with my prediction. Further, I validate that my results are not alternatively explained by the mechanical relationship of my test variables, the general hospital economic environment, and/or the specific reporting environment of my sample firms. I do so by comparing the earnings management behavior of nonprofit hospitals to that of for-profit hospitals. Overall, results suggest that nonprofit managers strategically manage earnings higher when their firms are less vulnerable to regulator scrutiny of their reported chairy care. As such, my study contributes to the earnings management literature and has policy implications important to regulators, especially given the current U.S. healthcare environment.
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Mangini, Katerina. "The Sacred Space and Religious Identity among Yezidis: Accounting for the Lived Experiences of Internally Displaced Persons in Northern Iraq." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3645.
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Religion and religious ritual has been linked to providing individuals and entire communities with the ability to cope in the aftermath of life-changing traumas. This thesis explores the intersection of coping and ritual in the aftermath of the recent persecution of the Yezidi people. The methodology utilizes qualitative interviews and participant observation which was conducted in Ainkawa, Lalish and Bashiqa during fieldwork that took place in July 2017. A sample of 25 Yezidis who remain displaced in Northern Iraq were asked to describe their experience of coping in the aftermath of the Sinjar Massacre. I argue that the introduction of a baptismal ritual extended to adult women became a medium to reclaim identity. This allowed women who were abducted to symbolically re- declare themselves as Yezidi, cope with the trauma, reintegrate into the community and reclaim their identity through ritual, which presents healing in a framework that is largely relatable.