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1
Horton, Joanne. "Accounting for shareholders' profits in long-term insurance business." Thesis, Aberystwyth University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297322.
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Qiang, X. (Xiaomin). "Earnings management in small profit firms during financial crisis of 2008–2009." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201304051161.
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Purpose: This paper examines empirically the managerial earnings management practices undertaken by small profits firms, and seeks whether these practices changed during the recent global financial crisis. Previous studies on small but positive earnings are normally in whether earnings management causes the discontinuity around zero in earnings distribution. There few studies combined discontinuity around zero with different macroeconomic conditions.
Design: The association between earnings management and small profit firms is investigated by three measures. First, earnings distribution of scaled earnings by lagged market value in different scaled earnings level during financial crisis is portrayed. Second, distribution of accumulated discretionary accruals which is the proxy for earnings management in different scaled earnings level is exhibited. Third, based on the qualified firm-year observations, discretionary accruals regressed on several earnings management controlling variables are tested. Due to the limited number of qualified firm-year observations, two measures of small profit firms are used.
Data: The sample is selected from all listed firms in United States. Financial crisis period is confined in Year 2008 and 2009 when the stock price was in the bottom in recent decades. In these two years, the incentives from capital markets are restricted in the low level.
Findings: Without considering financial crisis, there is income-increasing earnings management in small profit firms which is consistent with previous studies. After considering financial crisis, the practices of earnings management is changed to income-decreasing, which provides the direct evidence on that the constitution of small profits firms are those ex-ante profit firms during the crisis and also provides the indirect evidence on that the constitution of small profits firms are small losses or losses firms in other periods. Both earnings distribution and accumulated discretionary accruals in financial crisis have the same consequence.
Practical Implications: This paper shows profit firms employ income-decreasing earnings management during the bad economic situation. The good financial performance from these firms in the post-crisis period need to be questioned whether the business actually revived.
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Pence, Diana Kay. "An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279147/.
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George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.
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Laude, Marcelo Rzewuski. "A contabilidade na incorporação e construção civil consegue gerar informações corretas para avaliação de empreendimentos no longo prazo?" reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/149312.
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O presente trabalho tem como objetivo estudar a contabilidade no segmento de Incorporação e Construção Civil, como geradora de informações para a avaliação de empreendimentos no Longo Prazo, comparando o método contábil e o econômico. O estudo faz o levantamento do cenário econômico, inserindo o segmento em questão, apresentando as regras de negócios. Na etapa posterior busca-se de forma breve, traçar um histórico da contabilidade no mundo e no Brasil, inserindo-a no segmento, com a aderência as normas internacionais e seus impactos. São apresentadas as análises dos demonstrativos contábeis com a escolha de determinados indicadores para o estudo de caso, na seção posterior são apresentados os métodos de análise de investimentos, abordando o custo de oportunidade e duas opções para mensuração desse custo, evidenciando as diferenças entre os lucros contábil e econômico. Na penúltima seção há a apresentação de um estudo de caso para comparação dos resultados.The present thesis studies the Accounting policies in Brazilian Real State Market, as an information predictor for the evaluation process and decision making for long-term projects, comparing the accounting method with the economic one. The essay brings up characteristics of economic environment in this specific segment, presenting the usual business guidelines. In a second moment, a brief study from historical facts of national and international accounting methodologies and their consequences are placed in Brazilian Real State, according to international standards. The financial statement analysis are presented by the optic of financial performance ratios and, in a subsequent section, the methodology for performance analysis is brought out, focused on two different methods for measure the opportunity cost . The differences between accounting and economic profits are pointed. In the end, a case study compares the results.
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Malyuga, Natalia Mykhailivna, and Viktoriya Sergeevna Vitchenko. "Management model of income reflection in accounting and financal statements." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53919.
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1. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.gov.ua/laws/show/z0336-13
2. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: https://zakon.rada.gov.ua/laws/show/2755-17.
3. Цал-Цалко Ю. С., Мороз Ю. Ю., Мельник Т. Ю. Облік, статистика, аналіз та аудит в системі контролювання фінансових результатів підприємства: монографія. Житомир: ЖНАЕУ, 2016. 300 с.
4. Завгородній В.П. Бухгалтерський облік в Україні. В.П. Завгородній. – К.: А.С.К., 2002. – 420 с.
5. Міакова Г.І. Фактори впливу на прибуток / Міакова Г.І., Мяло В.В. Наукові праці КНТУ. – 2005. – Вип. 74. – С.15-17.
6. Нашкерська Г.В. Оцінка прибутку підприємства. Вісник Національного університету Львівська політехніка. "Менеджмент та підприємництво в Україні" – 2007. – № 576. – С.194-196.Examination of the concept of "profit", consolidation of approaches to the identification of mechanisms of formation and use of profit, as well as the search for the optimal management model for the reserves of its increase.
Дослідження поняття "прибуток", узагальнення підходів щодо визначення механізмів формування і використання прибутку, також пошук оптимальної управлінської моделі для резервів його збільшення.
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Moroz, Yuliya Yuzyfivna, and Maryna Viktorivna Plysak. "Conceptual aspects of the profit generation in the accounting system for management purposes." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53921.
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1. Дорош Н. І., Кізенко Є. С. Особливості бухгалтерського обліку та оподаткування прибутку підприємств. Проблеми системного підходу в економіці : зб. наук. пр. Київ. Вип. 2 (76). 2020. C. 117-125.
2. Коцеруба Н.В., Гилюк Л.О. Фінансовий контроль формування, розподілу та використання прибутку суб’єкта господарювання. Причорноморські економічні студії. 2020. Т. 50. № 2. С. 155-161.
3. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.gov.ua/laws/show/z0336-13.
4. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: https://zakon.rada.gov.ua /laws/show/2755-17.Substantiation of profit as an object of accounting and taxation of business, methods of its formation for business and taxation and reflection in the accounts of accounting, financial reporting and tax return.
Обґрунтування прибутку як об’єкта бухгалтерського обліку та оподаткування бізнесу, методики його формування для бізнесу та оподаткування та відображення на рахунках бухгалтерського обліку, фінансової звітності та в податковій декларації.
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Smith, David M. 1961. "The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc278233/.
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This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by using a control group and comparing two proxies of subject task knowledge; years of pricing experience and a measure of the cognitive structure of pricing knowledge. In addition, this research manipulates task complexity by using two different accounting systems. These systems vary in the number of cost pools used in allocating overhead, resulting in differentially projected cost and profit information. A total of 60 subjects participated in a computer laboratory experiment. These subjects were non-accountants with varying amounts of pricing knowledge. Subjects were randomly assigned to six experimental groups which varied by feedback type (no accounting feedback, outcome feedback only, or a combination of outcome and task properties feedback) and task complexity (high or low number of overhead cost pools). The subjects attempted to (1) maximize profits for a product during 15 rounds of pricing decisions, and (2) accurately estimate their profit for each round. The experimental results indicate no difference in performance between the three feedback types examined. However, increases in both subjects' pricing knowledge and the number of cost pools do influence feedback effectiveness. This study suggests that the amount of the users' task knowledge may influence the effectiveness of current accounting reports. In addition, increasing the number of cost pools in accounting systems may be beneficial for all users.
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Rowles, Thomas (Tom), and n/a. "Development of Concepts of Capital and Income in Financial Reporting in the Nineteenth Century." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080808.142536.
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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983) injunction that accounting ought to be considered in the context in which it arises. The study illustrates the significance of a flawed accounting founded on an inadequate definition of capital to adversely affect economic life by reference to the legal debate and litigation in English courts about the definition of profit available for distribution as dividends that occurred at the end of the nineteenth century. The study explores nineteenth century understanding of the concept of capital in economic philosophy on the basis that it would be in that body of philosophic literature that such ideas would have to be examined. The study finds that, for most of the nineteenth century, understanding of the nature of capital and income derived from the works of William Petty and Adam Smith. It held that capital and income were separate states of wealth. This conception of capital continued in the work of David Ricardo, Marx and J. S. Mill, and is evident also in the work of Alfred Marshall. The modern, twentieth century, understanding of capital and income as antithetical states of wealth is identified in the study as deriving from the work of the American economist Irving Fisher in 1896. The contribution of this thesis is to Establish that the crisis in late nineteenth century financial reporting derived from the prevailing conception of capital and its relationship to income, note that the conception in legislative requirements determining profit were consistent with that definition, and identify the origin of the modern, twentieth century understanding of capital and income as antithetical states of wealth. The study provides an in-principle view that nineteenth century capital accounting had the capacity to cause misallocation of resources within an economy.
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Downs, Brian. "A Case Study in the For-Profit Postsecondary School Industry: Market and Student Success." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/710.
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Education is the best investment for human capital. The demand for higher education has created a complex milieu with interesting players. One of the most interesting developments is the growth of the for-profit postsecondary sector. A perennial misfit beside the established non-profit institutions, it has become one of the dominate forces in the world of higher education.
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Seidner, Blake. "The Balance Between Financial and Quality Performance in For-Profit Hospitals versus Non-Profit Hospitals." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1950.
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Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality. This signals a tradeoff between financial performance and quality, especially measures relating to the customer. For-profit hospital management places more of an emphasis on the financial performance while non-profit hospital management demonstrates a balance between financial performance and high quality performance. Without being involved in hospital management decision-making, examining hospital outcomes is the best way to give insight into how hospital management is shifts performance priorities by different types of ownership.
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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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El-Segini, Sabri. "The accounting for transfer pricing and profit shifting in multinational companies : the case of Egypt." Thesis, University of Warwick, 1992. http://wrap.warwick.ac.uk/2308/.
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There has been much discussion in the literature concerning the potential conflict over transfer pricing techniques used by MNCs to shift profits outside the borders of a host country. This happens whereby MNCs artificially lower their profits by manipulating transfer prices with their subsidiaries. They can achieve substantial benefits by adopting effective pricing policies. Careful planning of intra-company prices can take full advantages of differences among such things as corporation tax rates, tax incentives and reliefs and customs duties. The decade of the 1970s produced important economic changes in the Egyptian economy as a result of the economic open door policy. Since then Foreign Direct Investment (FDI) grew rapidly which reflects confidence in the Egyptian economy. Despite initiatives undertaken by the Egyptian government to attract greater inflows of FDI, greater efforts should be devoted to streamline and simplify the relevant administrative procedures of the government. Governmental policies and regulations could encourage multinationals to engage in transfer pricing manipulation more often in developing countries than in more developed countries. This is rarely due to the ignorance of the governments of developing countries to transfer pricing issues at the international level. Also, authorities concerned with the the issue are poorly equipped. The purpose of this study has been to investigate transfer pricing and profit shifting practices by MNCs doing business in Egypt. The case study approach has been used in the empirical work, including eleven companies. The investigation involved governmental authorities and an accounting firm that has an interest in the transfer pricing issue. The empirical study focused on factors influencing transfer pricing strategies which represent a motive to shift more profits from Egypt.
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Hsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.
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Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms. Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit. Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit. Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.
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De, La Cruz Marquez Michelle. "Management Control Systems in Not for Profit Organization." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10850.
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The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.
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Chase, Bruce W. "An Empirical Investigation of a Choice of Accounting Method for Investments by Colleges and Universities: Positive Accounting Theory Applied in a Not-For-Profit Environment." VCU Scholars Compass, 1991. http://scholarscompass.vcu.edu/etd/4409.
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The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.
The three objectives of this study are: 1) to determine if the findings of previous research in positive accounting theory hold in the college and university industry, 2) to determine if other institutional characteristics are associated with the accounting method used for endowment investments, and 3) to provide information to policymakers regarding the accounting for long-term investment by not-for-profit organizations.
Data were obtained from 162 four-year colleges and universities. Two regression models were developed to explain the variation in the accounting method used for investments. The first model contained five variables related to positive accounting theory and the second model contained five variables related to other institutional characteristics.
The results of the first model indicate that the choice of accounting method for endowment investments is related to the factors suggested by positive accounting theory. Government regulations and bonus plan provisions factors were significant and of the expected sign. The political costs factor was also significant but not of the expected sign. The debt covenants factor was not significant.
The results of the second model indicate that the choice of accounting method for endowment investments is related to other institutional characteristics. Specifically, the model found that location, asset allocation in equity investments, and the institution's auditor had a statistically significant influence on the choice of accounting method.
The research indicates that there are systematic differences in the choice of accounting method for not-for-profit organizations similar to those explained by positive accounting theory for for-profit organizations. Additional institutional characteristics were also found to influence accounting choice, which warrant further research.
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Carvalho, Francisco Albino de. "What is the best accounting method for financial assets?" Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9592.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThe possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares available for sale financial assets with financial assets at fair value through profit or loss in terms of value relevance for investors. The results evidence that although accounting differently both methods provide equally strong explanatory power of security prices which favors fair value accounting.
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Tuzarová, Simona. "Využití IFRS pro zdanění." Doctoral thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358989.
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Tato práce popisuje rozdíly dvou systemů - účetnictví a korporátního zdanění a take mapuje současné vědění o vzájemné intenzitě mezi oběma disciplínami. Díky analýze vědeckých prací, které byly doposud napsány, lze říci, že najít ideální vztah mezi oběma veličinami je nemožné a optimální krajně složité. Vztah mezi účetnictvím a zdanění je v České republice řízen pomocí zákona o daních z příjmů. Díky evropské harmonizaci účetnictví přijaly kótované společnsoti IFRS, které ale pro zdanění nesmí být aplikovány. Hlavním cílem této práce je zhodnotit přijetí IFRS také pro zdanění. Pro naplnění tohoto cíle byly použity informace a data získané osobním pohovorem s dotčenými společnostmi. Výsledky výzkumu ukazují, že IFRS jsou použitelné pro zdanění a drtivou většinou respondentů by takový krok byl vítán.
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Sudjali, Iwan Purwanto. "The accounting for zakat: The accountability of Indonesian zakat agencies." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/112198/3/Iwan_Purwanto_Sudjali_Thesis.pdf.
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This study provides empirical insights into the accountability practices of Indonesian zakat agencies and investigates if key stakeholder (i.e. donor) expectations are being met. The findings emphasise the centrality of a sacred accountability for such faith-based organisations and its influence on the way in which secular accountability comes to be operationalised. The findings indicate that although agency administrators and donors share similar views on the accountability of zakat agencies, current practices in the discharge of accountability are deficient in meeting donor expectations. That is, there is an accountability information gap. The study provides research-based evidence to address the accountability information gap and promotes the need for Indonesian authorities to develop comprehensive best-practice guidance to improve the accountability reporting practices of zakat agencies.
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Turbide, Johanne. "Management accounting systems and the exercise of interpersonal power in organizations : observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations." Thesis, University of Warwick, 1997. http://wrap.warwick.ac.uk/36335/.
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This thesis has two main concerns. First it attempts to shed new light on the ways in which alternative "critical" approaches have developed within management accounting research, over the past two decades, to challenge approaches which depict accounting in organizations as a rational, objective and value-free device. My literature review analyses the range of issues covered by the new approaches, and their boundaries, and suggests that, to date, the more significant contributions have taken place at the theoretical level, although an increasing amount of empirical research is coming through. My second and major objective is to contribute to the critical project in two ways: empirically, by undertaking a field study in an area where management accounting systems (hereafter MAS) are not necessarily accepted in a taken-for-granted way, the not-for-profit performing arts sector, and theoretically, by developing and validating, via this field study, a conceptual framework adapted from organization theory, which may help shed light on a theoretical issue which seems to have been somewhat overlooked, the reciprocal way in which individuals interact with MAS, as a problem .of power relations. The play of relations which I wish to scrutinize is best expressed in the following two questions: How do the actions of individuals affect the power of MAS? How does the power of MAS affect the actions of individuals? Methodologically, the conceptual framework is designed to enable me to analyse action in terms of the interactions between "individuals", "concrete systems of action" and the social, economic and cultural "environment". I aim to identify the relative influence on power relations of MAS, when compared with other "concrete systems of action", bearing in mind three types of constraint: those arising in the "immediate" environment, and others deriving from the "politicaleconomic" and "cultural-aesthetic" environments. My objective is to examine the extent to which MAS are appropriated as a resource by individuals in search of, or in the exercise of, power within not-for-profit based theatres. I have undertaken comparative field research in two countries, in order to see what regularities and differences there may be within and between countries. Data were gathered through direct observation and interviews, plus written documentation from two theatres in Montreal, Canada, and two in the English Midlands. Given the qualitative nature of my research, and in order to maintain a formal separation of observations and interpretation, I first present the detail of my findings using a simple narrative format, before presenting the interpretation based on my conceptual framework. My findings suggest that, even though many organizational actors still perceive an incompatibility between MAS and artistic objectives, artistic activity is heavily shaped by accounting-related activities, across all departments, in all theatres. Accounting discourse in general, and the MAS in particular, does affect actions and represents an indispensable resource in negotiations with outside actors, e.g. sponsors, funding bodies, formal Boards. At the same time, my comparative data suggest that an MAS which is structured to allow individuals to participate actively and positively in day-to-day accounting work will be more positively perceived by managers, even in a not-for-profit, performing arts contexts, as a helpful and constructive means of reconciling the aesthetic and economic objectives which are required for their organization's survival and success.
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Ovsyuk, Nina Vasylivna, and Natalia Vitaliyivna Kyryk. "Profit of the enterprise and features of its management." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53927.
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1. Blank I.A. Profit management. К.: НИКА-Центр, 1998. 544 с.
2. Brigham E.F. Fundamentals of financial management. Textbook: lane. from English. K .: Molod', 1997. 1000 s.
3. Kobets AO Formation of the mechanism of management of profit of the enterprises in the conditions of market economy: author's ref. on zdob. Science. stup. Ph.D. Donetsk National University. Donetsk. 2008. 21 p.
4. Kuts L.L. Enterprise capital: formation and use: reference. consp. Lectures. Ternopil: TNEU, 2012. 114 p.
5. Nagaichuk V.V. Indicators for assessing the quality of enterprise profits and their dependence on the chosen strategy. URL: http://www.nbuv.gov.ua/portal/Soc_Gum/ Vchtei / 2011_2_1 / NV-2011-V2_23.pdf.
6. Pavlishenko M.M., Sivulya L.A. The value of enterprise profit in a market economy. URL: http://www.nbuv.gov.ua/portal/chem_biol/nvnltu/17_4/172_Pawlyszenko17_4.pdf.
7. Podderogin A.M. Financial management: textbook / head. count aut. and sciences. ed. prof. A.M. Podderogin. К.: КНЕУ, 2005. 536 с.
8. Pokropivny S.F. Business Economics: Textbook. 2nd type. rework. and ext. K .: KNEU, 2008. 528 s.The company's profit is the main driving force of a market economy, a source of its own financial resources needed to ensure financial and economic activities.
Прибуток підприємства є основною рушійною силою ринкової економіки, джерелом власних фінансових ресурсів, необхідних для забезпечення фінансово- господарської діяльності.
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Nguyen, Tam. "An investigation of accounting, governance and executive compensation practices in non-profit organizations : the case of UK charities." Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/404443/.
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This thesis seeks to investigate the accounting, governance and executive compensation practices of non-profit organizations (NPOs). Specifically, this thesis explores whether UK charities engage in earnings management practices, how they implement governance practice and its effectiveness on financial accountability, and the determinants of CEO compensation in the UK charitable sector. Informed by several theoretical perspectives, namely stakeholder theory (ST), resource dependence theory (RDT) and the social theory of agency (STA), this thesis partially relies on a sample of UK charities (1414 charities in the second chapter and the 250 largest charities in the third and fourth chapters). This study finds that: (i) UK charities use accrual accounting to manage their financial results (earnings management) to a zero level; (ii) the presence of UK charity governance (notably board diversity and the presence of experts on the audit committee) are positively associated with financial accountability; and (iii) while organizational performance is not found to be associated with CEO compensation, elements of the governance structure and CEO characteristics have a significant influence on CEO compensation. As a result, this thesis claims several contributions to the literature, theory and practice. Specifically, this thesis not only documents the practice of earnings management in UK charities, but also asserts the significance of several governance factors to organization accountability, such as the diversity of the board and the presence of experts on audit committees, and suggests several determinants influencing charity CEO compensation (for instance, governance elements, government funding, charity age, size and sectoral factors). The thesis also demonstrates the applicability of ST, RDT and STA in a non-profit context. Lastly, this thesis provides several important implications for academia and practice towards developing theories and regulations/guidelines in relation to accrual accounting practice, governance and CEO compensation in non-profit organisations.
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Bosnjak, Anna, Petter Booberg, and Anders Eriksson. "När rätt blir fel : En studie av förbudet mot progressiva avskrivningar och konsekvenserna för bostadsrättsföreningar." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-279970.
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In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Based on theories that consider that a similar framework is not appropriate for housing associations and non-profit organizations, as for profit driven companies, we have used this criticism on the matter (Burks, 2014; Torres and Pina, 2003). We have also taken into consideration why Bokföringsnämnden decided to prohibit the depreciation method. The empirical study focuses on examining twenty newly constructed housing associations annual reports from 2012 to 2014 to see whether they have had to change their depreciation method, and if this in turn has had an influence on their results, and if this has led to changes in their annual report. The end result of this study is based on a quantitative research which shows that a change has occurred in housing associations' income statements. 95 percent of the sample reported a loss in 2014, while in 2012 only 5 percent showed negative results. In a combined analysis of the use of literature and empirical data, there are clear indications that there is a requirement for new regulatory alternative templates for housing associations to report financial information if they are to present a fair view and enable comparison between associations.
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Grönberg, Josefine, and Ann-Christine Ågren. "Mindre ideella organisationers redovisningsprocess." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17699.
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Bakgrund: Mindre ideella organisationer fyller en central funktion i ekonomin och är en del av den växande ideella sektorn. Därför har en större angelägenhet vuxit fram när det kommer till de mindre ideella sektorns redovisning. Det finns ingen särskild lag som tillämpas för de mindre ideella organisationerna och de är heller inte tvingade att upprätta en särskild redovisning, vilket medför att det inte heller finns någon fastställd redovisningsprocess för dessa ideella organisationer. Frågeställning: Hur ser redovisningsprocessen ut i mindre ideella organisationer och vad påverkas den av? Syfte: Det finns generellt sett få studier som fokuserar på redovisningsprocessen i ideella organisationer och när det kommer till mindre sådana har inga tidigare studier gjorts. Arbetet syftar därför till att belysa och öppna upp området. Arbetet syftar även till att bidra med kunskap genom att beskriva den process som genomgås vid redovisning av den mindre ideella verksamheten samt undersöka vad som påverkar denna process. Metod: För att uppfylla arbetets syfte genom att besvara dess frågeställning, har en kvalitativ metod använts. Datainsamlingen består av fyra genomförda semi-strukturerade intervjuer där respondenterna är redovisningsansvariga inom fyra mindre ideella organisationer. Ett strategiskt urval gjordes där nio redovisningsansvariga tillfrågades, men enbart fyra av dem hade möjlighet att medverka. Resultat & Slutsats: Redovisningsprocessen ser inte likadan ut i alla mindre ideella organisationer men alla förefaller sig genomgå en process och ha utarbetade rutiner. Det ideella syftet medför att involverandet av revisor blir en väsentlig kostnadsfråga och den största skillnaden. En avvägning får göras kring nytta och kostnad. Samtidigt väljer de hellre att anlita en professionellt kunnig person än att riskera att det blir fel. Alla steg i redovisningsprocessen genomförs noggrannt för att upprätta en redovisning av god kvalitet, vilket visar medlemmarna hur pengarna använts och för att uppfylla de normer och värderingar som samhället har.Background: Small non-profit organisation’s play a central role in the economy and are a part of the growing non-profit sector. Therefore a greater concern has emerged when it comes to the small non-profit organisations accounting. There is no specific law set up for small non-profit organisations and they are not obliged to set up a separate accounting, which means that there is no established accounting-process for these organisations. Framing of question: What does the accounting-process for smaller non-profit organisations look like and what affects it? Purpose: There are generally few studies that focuses on accounting in non-profit organisations and when it comes to smaller ones no previous studies has been found. This study therefore aims to highlight the area. The study also aims to contribute with knowledge by describing the process that is being implemented when the accounting is being established and examining what affects this process. Method: To achieve the purpose of this study a qualitative method has been used. The data was gathered through four semi-structured interviews. The respondents are responsible for the accounting within their respective smaller non-profit organisations. Through a strategic selection, nine respondents were asked but only four of them had the opportunity to participate in our study. Result & Conclusion: The accounting-process does not look the same within every small non-profit organisation, though they follow a process and have prepared routines for how the work should be performed. The nonprofit purpose entails that the involvement of the auditor becomes a significant cost issue where balance regarding benefit and cost is considered. Though, they rather choose to hire a professionally knowledgeable person than risk making mistakes. Every step is carried out carefully to establish a report of good quality which shows the members how the money has been used and to meet the norms and values of society.
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Priest, Andrew. "Australian charity organisations: A study of audit fee determinants." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1695.
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Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in a market where the Big Four may not dominate; c) to test for the existence of audit fee premium pricing amongst non-Big Four audit firms; d) to test for the existence of an audit fee premium for audit firm offices; and e) to test for the existence of an audit fee premium for audit firm partners.
This study found support for the choice of audit firm (Big Four audit firm versus non-Big Four audit firm) having an influence on audit fee pricing. Auditee complexity, a well-established determinant in the private sector literature, was also shown to have some influence on charities’ audit fee costs, in the form of incorporation (company versus non-company) and size as represented by proxy, income being significant. Trading income too indicated a possible influence on charities’ audit fees, but these findings were limited and require further investigation.
In this study a Big Four audit premium was shown to exist in the Australian charity sector. It is also shown that small audit firms with a single client may have been discounting audit fees, but further investigation is required to confirm this.
In summary, this study put the spotlight on a sector that has not previously been examined, and provides deeper insights into the Australian charity sector and audit fee pricing.
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Sweeting, J. W. "Voluntary disclosure of profit forecasts in initial public offering prospectuses." Thesis, Queensland University of Technology, 1999.
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Borgstrand, Blixt Malin, and Sofia Wiklund. "Redovisning i ideella idrottsföreningar : Hur ser de ekonomiansvariga på sitt arbete?" Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30437.
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Den svenska idrottsrörelsen har gått över från att vara en amatör- och folkrörelsebaserad verksamhet till en mer kommersiell och professionell verksamhet. Det finns ett ökat fokus på arbetet med att förbättra redovisningen hos ideella föreningar, därför att det finns en ökad oro kring kvalitén. Syftet med denna studie är att undersöka hur de ekonomiansvariga i de ideella idrottsföreningarna upplever arbetet med den ekonomiska redovisningen och utifrån detta diskutera möjliga orsaker till varför ideella idrottsföreningars redovisning varierar i kvalité. För att uppfylla syftet genomfördes åtta kvalitativa intervjuer. Representanter från sex idrottsföreningar som är anslutna till Riksidrottsförbundet deltog i studien. Dessutom intervjuades två anställda på ett distriktsidrottsförbund. Våra resultat tyder på att de ekonomiansvariga upplever att arbetet med att upprätta den ideella idrottsföreningens redovisning tar mycket tid. Detta kan vara ett tecken på att redovisningen har vuxit i omfattning. Vidare kan denna ökade omfattning leda till tidsbrist som möjligen kan påverka redovisningens kvalité. Tidsbristen kan möjligen göra att redovisningen som en ideell idrottsförening producerar inte kan uppfylla de kvalitetsförbättrande kriterierna som finns gällande redovisning.The Swedish sports movement has developed from sporting among common folks and amateurs to a more commercial and professional movement. The work of improving nonprofit accounting has been focused on since there are rising concerns about the quality of the accounting. The purpose of this study is to investigate how the bookkeepers experience working with the accounting, and on this basis, discuss possible causes as to why non-profit sports organizations’ accounting varies in quality. The study has been conducted through eight qualitative interviews. The participants were six representatives from non-profit sports organizations and two representatives of a District Federation from the Swedish Sport Confederation. Our study indicates that the bookkeepers find the accounting time consuming. This could be a sign that the scope of this kind of accounting has grown. This growth might further affect the quality of the accounting due to an increasing lack of time, which in turn could possibly lead to the accounting produced by a non-profit sports association not fulfilling the qualitative characteristics.
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Gaitan, Malissa M. "The Human Lever: An Examination of Investments in Human Capital for Profit-Seeking Firms." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/802.
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This study examines the relationship between investments in human capital and financial performance among U.S. profit-seeking firms. Specifically, it examines whether companies with greater emphasis in human capital are associated with higher profitability later on. The literature covers material ranging from accumulated information on the economy, organizational psychology, academic papers, national surveys, management literature, and workforce studies. The methodology tests a sample of companies from the Fortune 100’s Best Companies to Work For rank. Using correlations, regression analyses, and an analysis of further tests on Fortune 100 firms, the study provides evidence of a positive relationship between higher rankings and higher accounting ratios of NPM, ROE, and ROA. The paper has implications for managers to use human capital as a profit lever. Proper investments can be made using accounting and finance tools to better assess and invest in their employees.
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Ahmad, Sadaf. "Non-profit Organizations : Development of nonprofit organization’s sustainability reports." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26554.
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This study aims to analyze and evaluate three non-profit organizations regarding how their sustainability accounting reports have changed and developed between year 2017 and year 2019. The study analyzes how parameters in the sustainability index have been taken into consideration to perceive which parameters are the three non-profits organization’s focal points. In addition, the study will analyze how sustainability accounting reports meet the stakeholder's information needs. Given the prevailing issues and purpose of the study, a qualitative method is relevant to this study. The selection of organizations is based on organizations' availability of sustainability reports for the assessment period. In this study, non-probability selection was chosen, where the selection was made through a preliminary investigation. The study is based on a secondary data method which is a flexible and appropriate approach. This thesis consists of empirical studies that will help strengthen the quality of the study. The data collected in the empirical data have been analyzed on the basis of the theoretical frame of reference. Frame of reference in this thesis is based on sustainable development, sustainability accounting, Venn diagram of sustainable development, triple bottom line and stakeholder theory. The empirical data in this thesis consists of Red Cross Sweden, Save the Children Sweden and WWF. Based on the result of this thesis, the parameters under dimensions, environmental responsibility, social responsibility and financial responsibility in each organization have similarities. For example, the environmental requirements for purchasing and procurement are seen in both the Red Cross' and Save the Children's sustainability reports. Another example of similarity that can be seen in all three organizations' sustainability reports is gender equality and diversity. The organization's focus for different parameters in sustainability reports depends on the type of business they have. The development of each organization's sustainability reports in 2017 has been remarkable. Prior to 2017, Save the Children was a pioneer in presenting sustainability reports. While the Red Cross and WWF began to present sustainability reports in 2017. According to their stakeholder analysis, all three respective organizations have included all parameters that are important to their stakeholders. Through their dialogues with both internal and external stakeholders, the respective organizations meet the stakeholders' need for information.Syfte: Denna studie syftar till att analysera och utvärdera tre ideella organisationer och hur deras hållbarhetsredovisning rapporter har förändrats och utvecklats mellan åren 2017 och2019. Studien analyserar hur parametrar i hållbarhetsredovisning rapporter har beaktats. Studien kommer också att analysera hur hållbarhetsredovisning rapporter möter intressenternas informationsbehov. Metod: Med hänsyn till uppsatsens syftet och frågeställningar har studien en kvalitativ ansats. Studien utgår ifrån en sekundärdata metod som är ett flexibelt och lämpligt tillvägagångssätt. Studien består också av empiriska studier som kommer att bidra till att stärka studiens kvalitet. Den insamlade datan i empirin har analyserats med underlag av den teoretiska referensramen. Teoretiska perspektiv: Den teoretiska referensram som uppsatsen bygger på är hållbarutveckling, hållbarhetsredovisning, triple bottom line och intressentteori. Empiri: De tre ideella organisationer som har undersökts i denna uppsats är Röda Korset, Rädda barnen och WWF. Resultat: Parametrarna under dimensioner, miljöansvar, socialt ansvar och ekonomiskt ansvar i respektive organisation har likheter. Till exempel ses miljökraven för inköp och upphandling i både Röda korsets och i Rädda barnens hållbarhetsrapporter. Ett annat exempel på likhet som kan ses i alla de tre organisationernas hållbarhetsrapporter är jämställdhet och mångfald. Organisationens fokus för olika parametrar i hållbarhetsrapporter beror på vilken typ av verksamhet de har. Utvecklingen av respektive organisations hållbarhetsrapporter under 2017har varit anmärkningsvärt. Före 2017 var Rädda barnen en pionjär när det gäller att presenterahållbarhetsrapporter. Medan Röda Korset och WWF började presentera hållbarhetsrapporter först år 2017. Alla de tre respektive organisationerna har enligt sin intressentanalys inkluderat alla parametrar som är viktiga för deras intressenter. De respektive organisationerna försöker genom sina dialoger med både interna och externa intressenter möter intressenternas behov av information.
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Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.
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Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from 3 banks in the Southeastern Nigerian state. Based on the Schorr's modified data analysis approach, 5 themes emerged (a) credit rationing depends on sufficient information (b) business accounts statements are a fall back for credit availability (c) character may be more important than collateral (d) government policies are challenges to the formal banking system (e) profits may be a hedge for high-interest rates. Findings may be used to enhance the profitability of banks in the Southeastern Nigerian state. Implications for positive social change may include the support of community projects for individuals living at or below the poverty level in the region.
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Steyn, Barbara Wilhelmina. "Die indeks-verskil tussen die netto wins na belasting en kontantvloei uit bedryfsaktiwiteite as aanduiding van finansiele probleme by genoteerde industriele maatskappye." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52204.
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Thesis (MBA)--Stellenbosch University, 2001.ENGLISH ABSTRACT: Both the income statement and the cash flow statement of a company provide useful information to the user of financial statements. The net profit after tax in the income statement and the cash from operating activities in the cash flow statement have basically the same transactions as source, however they still differ, because of timing differences between the accrual of income and expenses and the cash receipts or payments thereof, as well as the inclusion of items in the net profit after tax that rather forms part of cash flow from investment activities. A growth in turnover usually coincides with an increase in non-cash working capital. When the company is expanding at too high a rate, too much of his cash resources are taken up by the increase in non-cash working capital and that could lead to cash flow problems. This trend can be plotted on a graph, with a growing net profit after tax and a decline in the cash flow from operating activities. The two lines move away from each other when there is a significant difference between the net profit after tax and the cash flow from operating activities. This study tries to measure the angle between the two lines where they reach the danger zone. Users of financial statements will be able to use this as an indicator of companies that are going to be in cash flow trouble over the next period. In order to measure this angle when the company reaches the danger zone, 365 listed industrial companies were studied. The net profit after tax and the cash flow from operating activities were both transformed into an index, with cash flow relative to net profit. The difference between the index strings was calculated. This study only focuses on companies with an index-difference where the cash flow from operating activities is smaller than the net profit after tax. An index-difference of -2 was identified as the possible danger zone. In order to substantiate this figure, companies with an index-difference of -2 or larger negative that still were listed at the time of the study were examined to find the reason for the difference. Items that do not form part of the cash flow from operating activities cannot be used in the calculation of the index-difference, because it will generate a permanent difference between the net profit after tax and the cash from operating activities. Companies that have a huge negative index-difference only because of such items are not in the danger zone. 33 companies with an index-difference of -2 or more negative were identified. Focus was placed on the thirteen companies that did not have losses and that were still listed at the time of the study. Six of these companies were removed from the danger list after the individual examination, because of other reasons for the difference rather than an increase in non-cash working capital. That leaves seven companies that are shown by this study to be in danger to get into serious cash flow trouble in the foreseeable future. A few additional companies were examined which led to another six companies being placed on the danger list. Only time will tell whether these companies do get into serious financial difficulty. If so, the index-difference can be calculated as an indicator of the point when a company, regardless of a strong growth in turnover, and sometimes because thereof, does not generate enough cash from operating activities to finance the growth in non-cash working capital. Unless the company has a holding company that is willing to pour more cash into the company, or unless the company can do a successful rights issue, it will find itself in the position where it cannot finance the expansion and also cannot obtain more additional funding.
AFRIKAANSE OPSOMMING: Beide die inkomstestaat en kontantvloeistaat van 'n maatskappy verskaf nuttige inligting aan gebruikers van finansiële state. Die netto wins na belasting uit die inkomstestaat en die kontantvloei uit bedryfsaktiwiteite uit die kontantvloeistaat het basies dieselfde transaksies as bron, maar verskil tog, hoofsaaklik vanweë tydverskil in die erkenning van die toevalling van inkomste en uitgawes en die kontantontvangstes en -betalings daarvan, asook vanweë die insluiting van items in die netto wins na belasting wat eerder deel vorm van die kontantvloei uit investeringsaktiwiteite. Wanneer die maatskappy 'n groei in omset toon, gaan dit gewoonlik gepaard met 'n toename in nie-kontant bedryfskapitaal. Wanneer die maatskappy te vinnig groei, word te veel van sy kontantbronne vasgevang in die verhoogde nie-kontant bedryfskapitaal en dit kan lei tot kontantvloeiprobleme. Hierdie tendens kan op 'n grafiek uitgebeeld word met 'n stygende netto wins na belasting, terwyl die kontantvloei uit bedryfsaktiwiteite daal. Wanneer daar 'n aansienlike verskil tussen die netto wins na belasting en die kontantvloei uit bedryfsaktiwiteite is, beweeg die twee lyne uit mekaar. Dié studie poog om die grootte van die hoek tussen die twee lyne wanneer die gevaarsone bereik word, te bepaal. Dit kan dan deur gebruikers van die finansiële state as 'n aanduiding gebruik word om te voorspel watter maatskappye oor die volgende tydperk kontantvloeiprobleme sal hê. Ten einde die grootte van die hoek te meet waar die maatskappy die gevaarsone binne beweeg is 365 genoteerde industriële maatskappye se data bestudeer. Die netto wins na belasting en die kontantvloei uit bedryfsaktiwiteite is beide as 'n indeks uitgedruk, laasgenoemde relatief tot eersgenoemde. Die verskil tussen die twee indeks-reekse is bereken, naamlik die indeks-verskil. Die studie is slegs gefokus op maatskappye met 'n indeks-verskil waar die kontantvloei uit bedryfsaktiwitete kleiner is as die netto wins na belasting. 'n Indeks-verskil van -2 is geïdentifiseer as die moontlike gevaarsone. Ten einde hierdie syfer te steun is die maatskappye wat ten tye van die navorsing steeds genoteer is en 'n indeks-verskil van -2 of groter negatief het, individueel ondersoek om die rede vir die indeks-verskil vas te stel. Items wat op 'n ander plek in die kontantvloeistaat as in die bedryfsaktiwiteite hanteer word, kan nie in ag geneem word in die berekening van die indeks-verskil nie, aangesien dit 'n permanente afwyking tussen die netto wins na belasting en kontant uit bedryfsaktiwiteite sal veroorsaak. Maatskappye wat dus bloot as gevolg van sodanige items 'n groot negatiewe indeks-verskil het, val nie in die gevaarsone nie. 33 maatskappye is geïdentifiseer met 'n indeks-verskilvan -2 of groter negatief. Daar is gefokus op die dertien maatskappye wat nie verliese gely het nie en steeds ten tye van die afhandeling van die studie genoteer was. Ses van hierdie maatskappye is tydens die individuele ondersoek van die gevaarlys gehaal aangesien daar ander redes vir die groot indeks-verskil was as 'n toename in nie-kontant bedryfskapitaal. Dit laat dan sewe maatskappye wat deur dié studie aangedui word as om moontlik finansiële probleme op te tel binne die afsienbare toekoms. 'n Paar addisionele maatskappye is ondersoek, waarna 'n verdere ses op die gevaarlys geplaas is. Slegs die tyd sal leer of die betrokke maatskappye wel in 'n finansiële verknorsing beland. Indien wel, kan hierdie indeks-verskil bereken word en as 'n aanduiding gebruik word van die punt wanneer 'n maatskappy, in baie gevalle ten spyte van goeie groei in omset, maar dan ook juis as gevolg daarvan, nie genoeg kontant uit bedryfsaktiwiteite genereer om die groei in nie-kontant bedryfskapitaal te finansier nie. Tensy die maatskappy 'n houermaatskappy het wat bereid is om nog kontant te stort in die maatskappy, of tensy die maatskappy 'n suksesvolle regte-uitgifte kan maak, vind hy homself in die posisie dat hy nie die uitbreiding kan finansier nie en dat hy ook nie meer addisionele finansiering kan bekom nie.
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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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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.
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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.
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Motta, Marcos Alberto Pereira. "Covenants contábeis e risco de crédito: existe relação?" reponame:Repositório Institucional do BNDES, 2009. https://web.bndes.gov.br/bib/jspui/handle/1408/10635.
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O presente trabalho visa realizar uma breve análise a respeito da formulação dos modelos de classificação de risco do ponto de vista quantitativo e suas possíveis relações com a elaboração de clausulas contratuais restritivas usualmente apostadas em instrumentos de dívida públicos ou privados.Trabalho de Conclusão de Curso (MBA) - Universidade Federal do Rio de Janeiro, Rio de Janeiro, 2009.
Bibliografia: p. 25
Inclui notas de rodapé.
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Di, Pietro Stefano. "Erfolgszentren für öffentliche Verwaltungen /." Göttingen : Cuvillier, 1992. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=003670798&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Cruz, Cassia Vanessa Olak Alves. "A relevância da informação contábil para os investidores sociais privados de entidades do terceiro setor no Brasil: uma investigação empírica." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24062010-104557/.
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Esta tese se insere numa linha de estudos voltada a compreender o valor da informação contábil para os doadores em suas decisões de investimento nas organizações do terceiro setor. Considerando que este é um tema pouco explorado no cenário brasileiro, o objetivo desta pesquisa é investigar a relevância da informação contábil para explicar os investimentos privados em entidades do terceiro setor no Brasil, qualificadas como Organizações da Sociedade Civil de Interesse Público (OSCIP), através da análise da relação entre a informação proveniente da contabilidade e as doações e contribuições privadas. A teoria da agência e a teoria da demanda constituem o fundamento teórico para: (i) o exame do relacionamento entre a informação contábil que comunica a eficiência operacional da entidade e os investimentos privados, oriundos de doadores individuais e institucionais; e, complementarmente, (ii) o exame da associação entre a informação contábil que sinaliza a reputação organizacional e os investimentos privados, provenientes de doadores individuais e institucionais. Adotando uma abordagem metodológica empírico-positivista, o desenvolvimento da pesquisa se deu por meio da análise predominantemente quantitativa, com a utilização da análise fatorial e de regressões, de informações contábeis e evidências de 124 entidades qualificadas como OSCIP, cujos dados, relativos aos anos de 2006 e 2007, provém do Cadastro Nacional de Entidades de Utilidade Pública do Ministério da Justiça (CNEs/MJ) e do Cadastro Nacional de Pessoas Jurídicas (CNPJ) da Secretaria da Receita Federal. Os resultados encontrados sugerem que a informação contábil que comunica a eficiência operacional da OSCIP é relevante para explicar os investimentos privados nessas organizações, no entanto, essa relevância refere-se a investimentos privados institucionais e não a individuais, o que contraria os achados de pesquisas realizadas em países mais desenvolvidos, como os Estados Unidos. Constatou-se ainda baixo poder explicativo da referida informação emanada da contabilidade. Identificou-se também relação significativa entre a informação contábil que sinaliza a reputação da OSCIP e as doações e contribuições privadas. Esses achados apresentam implicações práticas. Primeiramente, os resultados dão indícios de que investidores sociais mais informados são mais sensíveis às variáveis contábeis, isso indica que esforços de órgãos reguladores, e do próprio governo, no sentido de reduzir os custos dessas informações devem ser proveitosos. Adicionalmente, as evidências sugerem que as entidades do terceiro setor brasileiro, qualificadas como OSCIP, podem usar a contabilidade para comunicar potenciais investidores sociais institucionais sobre a utilização dos recursos arrecadados. Por fim, o baixo poder explicativo da informação contábil pode indicar a necessidade de: (i) evidenciação de outros elementos que comuniquem o desempenho da instituição; e (ii) aprimoramento das informações geradas pela contabilidade voltadas às organizações do terceiro setor como, por exemplo, a separação das despesas por atividades e por categoria funcional.This dissertation is part of a research line aimed at understanding the value of accounting information for donors when making investment decisions in non-profit organizations. As this theme has received little attention in the Brazilian context, this research aims to examine the relevance of accounting information to explain private investments in Brazilian non-profit entities qualified as Public Interest Non-Governmental Organizations (OSCIP), by analyzing the relation between accounting information and private donations and contributions. Agency theory and demand theory represent the theoretical foundations to: (i) examine the relation between accounting information that communicates the entitys operating efficiency and private investments by individual and institutional donors; and, in addition, (ii) examine the association between accounting information that signals the organizations reputation and private investments by individual and institutional donors. Based on an empirical-positivist methodological approach, the research was developed predominantly through quantitative analysis, using factor and regression analysis of accounting information and evidence from 124 entities qualified as OSCIP, whose data for 2006 and 2007 were obtained from the Ministry of Justices National Registry of Public Service Entities (CNEs/MJ) and the Internal Revenue Services National Registry of Legal Entities (CNPJ). The results found suggest that accounting information about the OSCIPs operating efficiency is relevant to explain private investments in these organizations, although this relevance refers to institutional and not individual private investments, as opposed to research findings from more developed countries like the United States. It was also found that this accounting informations explanatory power is low. A significant relation was identified between accounting information that signals the OSCIPs reputation and private donations and contributions. These findings entail practical implications. In the first place, the results appoint that more informed social investors are more sensitive to accounting variables, which indicates that efforts by regulatory entities to reduce the cost of this information would be useful. In addition, evidence suggests that Brazilian non-profit entities qualified as OSCIP can use accounting to inform potential institutional social investors about the use of the collected resources. Finally, the low explanatory power of accounting information can indicate the need to: (i) disclose other elements about institutional performance; and to (ii) improve accounting information about non-profit organizations, such as the separation of expenses per activity and functional category.
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Бовкун, Б. Ю. "Організація і методика обліку і аудиту формування прибутку та його оподаткування." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71349.
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У роботі досліджено сутність прибутку, моделі та форми у контексті пріоритетів розвитку. Проведений аналіз прибуткових показників. Основною метою дослідження є формування бухгалтерського обліку та аудиту прибутку та податку на прибуток із застосуванням комплексу загальнонаукових методів.In this work the essence of profit, model and form in the context of development priorities is investigated. The analysis of profitable indicators is carried out. The main objective of the study is the formation of accounting and profit and tax audit using a set of general scientific methods.
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Білоус, Л. О. "Організація і методика обліку і аудиту формування прибутку та його оподаткування." Master's thesis, Сумський державний унверситет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76304.
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У роботі досліджено економічну сутність податку на прибуток,
визначено основні нормативно-правові акти, які регламентують облік
прибутку на підприємствах, а також проаналізовано аудит процесу
формування та оподаткування прибутку на вітчизняних підприємствах.
Було визначено особливості обліку формування та оподаткування
прибутку на комунальному підприємстві, а також досліджено питання, що
стосуються аудиту розрахунків з податку на прибуток.
На основі виявлених проблем і недоліків в обліковій політиці
комунального підприємства та його внутрішній документації, основною
метою дослідження стало визначення та розробка рекомендацій для
ефективної, прибуткової діяльності підприємства в майбутній перспективі.The master;s thesis defines the economic essence of income tax, defines the basic normative legal acts that regulate the accounting of profits at enterprises, and also analyzes the audit of the process of formation and taxation of profits at domestic enterprises. The peculiarities of accounting of the formation and taxation of profit at the utility were determined, as well as the issues related to the audit of the calculations on income tax. Based on the identified problems and shortcomings in the accounting policy of the utility and its internal documentation, the main purpose of the study was to identify and develop recommendations for the effective, profitable activity of the enterprise in the future.
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Štolová, Radka. "Účetnictví a financování občanských sdružení v konkrétních podmínkách Junák - svaz Skautů a Skautek ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125011.
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The subject of this Master's thesis is an accounting and a funding of non-profit organizations with a main focus on civic associations. The theoretical part defines both the nonprofit sector's main features and the characteristics of civic associations, its legislation including. The practical part is devoted to civic association called "Junák - Association of Scouts in the Czech Republic". The main focus is on its management in the period of 2007 - 2011 and on the relationship of the Junák's headquarters toward his subordinate organizational units.
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BUFARINI, FEDERICO. "L'impatto dell'introduzione ed implementazione di un Business Plan digitalizzato - Il caso "Lega del Filo d'Oro"." Doctoral thesis, Università Politecnica delle Marche, 2019. http://hdl.handle.net/11566/263639.
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La tesi affronta l’analisi degli effetti dell’utilizzo, in un’azienda non profit, di un sistema di pianificazione basato su di un business plan capace di reperire in autonomia gli input dal database del sistema di controllo.
Il lavoro si interroga su due questioni rappresentate dalle domande di ricerca: (RQ1) come il business plan digitalizzato impatti sulla gestione aziendale e sulla genesi del processo di decisione strategica e (RQ2) come le dinamiche comunicative interne ed esterne siano mutate in seguito all’introduzione di questo strumento.
La tesi poggia su una ricerca di tipo qualitativo, impiega il metodo del case study nel contesto di una azienda, la Lega del Filo d’Oro, attiva sul territorio di 8 regioni italiane, ed impegnata nella ricerca, assistenza e riabilitazione in favore dei soggetti pluriminorati sensoriali.
Grazie ad interviste semi-strutturate al personale della ONLUS impiegato negli uffici di amministrazione e controllo si sono identificati i cambiamenti nelle dinamiche di gestione e nei flussi informativi aziendali seguenti all’impiego del business plan. L’interpretazione dei risultati è avvenuta grazie al Pragmatic Constructivism, scomponendo la percezione dell’ambiente aziendale da parte degli attori attraverso 4 direttive: fatti, possibilità, valori e comunicazione.
I risultati mostrano che dati reperiti in autonomia dal business plan sono considerati affidabili e non necessitano di ulteriori controlli. L’automatismo consente, all’approvazione del budget o alla chiusura del bilancio, di illustrare gli scenari futuri creati dal modello senza intervento dell’operatore. Lo strumento di pianificazione ha già assunto il ruolo di standard comunicativo efficacie nei confronti della Direzione.
La ricerca evidenzia come i risultati positivi siano stati raggiunti grazie ad un ambiente in grado far convergere i valori e le prospettive degli attori chiave e di stimolare il contributo di ciascuno su dinamiche comunicative vincenti.This doctoral thesis faces the analysis of the effects following the introduction of a digital planning and budgeting system in a non profit company through an automatized business plan able to find its own input data directly from the management accounting database. This dissertation is driven by the following two research questions: (RQ1) HOW the digital business plan affects managers actions and how it modifies the previous decision making process; (RQ2) HOW this management accounting tool changes the information flow among the actors involved in the company management and between the company and its stakeholders. This dissertation is based on a qualitative research and uses the case study methodology in a middle-size non profit organization: the Lega del Filo d’Oro. A charity organization whosde mission is to do medical research, to help and to rehab people with special needs due to their multi-sensorial deficits. Several semi-structured interviews were accomplished with Lega del Filo d’Oro middle-managers and employees; these interviews were focused on a before/after digital business plan introduction comparison in financial planning and on business information system The results show how the digital business plan helped information reliability in middle managers and the importance for top management to explore scenario analysis in strategic decision making.
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Wållberg, Maria. "A summery in English of the master thesis: The influence of the accounting law : An evaluation of the annual reports among non-profit associations." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-3926.
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We have in this master thesis chosen to evaluate limit us to the non-profit fundraising associations. The evaluation is based on what Vedung(1998) the side-effect model, where we have the purposes of the law as the point of departure, to see that these law purposes are fulfilled. With this model we have also seen if there are any side-effects that were not foreseen.
In the analysis we have compared the non-profit associations’ annual reports with each other and with one profit making limited company. The evaluation shows that the annual reports are now more alike than before, both between each other and with the profit making limited company. However there is still room for the associations to use the annual report in a marketing-oriented way, to “sell” themselves to the stakeholders. Before 2001 it was almost impossible to compare the non-profit associations’ annual reports. The profit making limited companies annual reports are much more focused on numbers, this probably has to do with that the stakeholders’ wishes return on investment. A donor to a non-profit association rather wants to know that his/her money have done someone’s life to the better.
Our conclusions in this master thesis are that the new accounting law have affected the non-profit associations’ annual reports, this when they now are obligated to form its accounting according to ÅRL. But in the same time we also believe that the law not only has affected how the annual reports are formed. The expectations from the stakeholders, the accountants etc. also forms how they arrange the annual report, have also been affected. If any side effects that have arisen since the law changed among the non-profit associations’ annual reports are not easy to find. This is because it is still differences between a profit making limited company and a non-profit association, but they are now under the same annual report rules.
Syftet med uppsatsen är att utvärdera om årsredovisningarna hos ideella föreningar har påverkats efter att man 2001 valde att skriva om bokföringslagen så den nu gäller ett större antal företag. Anledningen till att man valde att ändra bokföringslagen var att få normgivningen mer enhetlig och generell. Innan 2001 var normgivningen spridd på flera olika lager, vilket ledde till att allt blev mer komplicerat än vad det behövde vara, menade vissa.
Vi har i denna uppsats valt att utvärdera ideella insamlingsorganisationer för att avgränsa oss. Utvärderingen utgår från vad Vedung (1998) kallar bieffektmodellen, där vi har som utgångspunkt syften med lagen, för att se om dessa syften levdes upp till. Vi har även i och med denna modell sett på om det blev sidoeffekter av lagen, som inte var meningen från början.
I analysen jämför vi de ideella föreningarnas årsredovisning med varandra och med ett vinstdrivande företag. Utvärderingen visar på att årsredovisningarna nu är mer lika varandra, både mellan varandra och med ett vinstdrivande företag. Dock finns det ett utrymme i årsredovisningen som föreningarna använder på ett reklaminriktat sätt, för att sälja in sig till intressenterna. Innan 2001 var det i princip omöjligt att jämföra de ideella föreningarnas årsredovisningar. Det vinstdrivande företagets årsredovisning är mycket mer inriktat på siffror och detta har antagligen att göra med att deras intressenter är vinstintresserade. En bidragsgivare till en ideell förening vill förmodligen istället veta att det man har skänkt pengar till har gjort att någon har det bättre nu.
Våra slutsatser i uppsatsen är att bokföringslagen har påverkat de ideella föreningarnas årsredovisningar, detta då de nu är tvingade till en mall enligt ÅRL. Men samtidigt tror vi att inte bara lagen har påverkat hur årsredovisningarna utformas. Förväntningar från intressenterna, samma revisor eller andra mallar på hur de kan lägga upp årsredovisningar påverkar även det. Sidoeffekter som har uppstått i och med att lagen ändrades är att årsredovisningarna hos ideella föreningar inte är helt enkla att läsa av. Detta då det i grunden ändå är skillnader mellan ett vinstdrivande företag och en ideell förening, men att de nu går under samma redovisningsregler.
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Hu, Alan. "Corporate Sustainability Reporting and Profitability: an Empirical Study of the Relationship between Gross Profit Margin and Response to the Carbon Disclosure Project (CDP) in the Manufacturing Industry." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/649.
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As corporate social responsibility (CSR) reporting becomes an increasingly adopted practice, the question concerning its utility remains. Many organizations including the Carbon Disclosure Project (CDP) and Global Reporting Initiative encourage firms to report because of purported benefits to revenue generation and cost control. This study investigates whether such boons of CSR reporting exist in the manufacturing industry by building a regression model that analyzes the relationship between gross profit margins and response to CDP questionnaires. While the results of the study are inconclusive, they hint at a positive relationship between CSR reporting and profitability. Further research with a larger data set and broader measure of CSR reporting is required to definitively state whether any significant relationship between the two variables exist.
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Silva, Cleiton Almeida da. "Integração do método do custeio variável à demonstração financeira de resultados: um estudo de caso em uma indústria de médio porte." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-16122014-160043/.
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Esta pesquisa aborda as conflitantes diferenças entre os diversos métodos de custeio apresentados pela literatura em contabilidade gerencial e gestão da produção, destacando a questão dos conflitos de entendimento que são gerados entre o mundo da contabilidade financeira e o mundo da gestão de produção, visto que geralmente os números apresentados e analisados por ambas se mostram discrepantes. Tais conflitos podem muitas vezes ocasionar uma má gestão, com reflexos muitas vezes em decisões de curto prazo inadequadas. A pesquisa tem como objetivo principal integrar o método gerencial de custeio variável à demonstração financeira sem prejudicar os resultados agregados; propõe-se para tanto a utilização de um modelo híbrido de análise econômico-financeira que apresenta ao mesmo tempo os resultados determinados pelos critérios gerenciais do custeio variável e os resultados apresentados pela contabilidade financeira baseada no método do custeio por absorção. Como objetivos secundários, busca-se evidenciar os aspectos teóricos que definem os conflitos e limites que permeiam o tema custos quando colocados sob as perspectivas financeira e gerencial e pesquisar a literatura especializada sobre os métodos de custeio, identificando suas principais diferenças. É, portanto efetuada uma revisão geral da literatura relacionada a sistemas, métodos e artefatos de custeio e gestão econômica da produção a fim de proporcionar um quadro geral que delineie o contexto mencionado, incluindo, mas não se limitando, às questões normativas que permeiam o tema. A pesquisa é construída e baseada em um estudo de caso com abordagem qualitativa, onde se busca capturar, além da questão das diferenças numéricas, as nuances de gestão e compreensão de resultados vivenciados por uma empresa real. Proporciona-se uma visão integrada do processo de custeio que traz visibilidade tanto à tomada de decisão gerencial, quanto aos impactos causados nos resultados agregados finais apresentados pela contabilidade financeira.This research deals with the conflicting differences among the diverse costing methods presented by the literature in management accounting and production management, focusing on the question of the understanding conflicts which are created between the accounting world and the production management world since the figures presented and analyzed by both are usually disparate. Such conflicts may sometimes drive to a poor management, with reflex many times in inadequate short term decision making. The research has as main objective to integrate the management method of variable costing to the financial statement without impairing the aggregated results. It is proposed for it the utilization of a hybrid model of analysis that presents at the same time the results determined from management criteria of direct costing and the results determined from the financial accounting, based on absorption costing. As secondary objectives it pursues to evidence the theoretical aspects that define the conflicts and limits which permeate the costing topic when put under the management accounting and the financial accounting perspectives and to raise specialized literature about costing methods, identifying their main differences. Thus, it is performed a general revision on the literature related to systems, methods and tools for costing and economic production management, aiming at providing a general framework that delineates the mentioned context, including, but not limiting to, the questions that permeate the subject. The research is constructed and based on a case study with qualitative approach, where it seeks to capture, besides the numeric differences question, the nuances of managing and understanding the results experienced by a real company. It provides an integrated view of the costing process that enlightens both the management decision making and the impacts caused in final aggregated results from financial accounting.
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Arvidsson, Therese, and Linnéa Berg. "Hur redovisas effektivitet i ideella föreningar? : -En fallstudie av ett trossamfund." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-402.
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Syftet är att beskriva hur en svensk ideell förening mäter och redovisar effektivitet samt vilka effekter det har på verksamheten. I och med att ideella föreningar till skillnad från företag inte har ett vinstdrivande syfte så kan således inte effektivitet mätas på samma sätt som i den privata sektorn. I denna uppsats studeras ett fall, en kristen församling, för att få en inblick i hur en ideell förening mäter effektivitet och redovisar den.
Denna uppsats utförs genom en fallstudie av både kvalitativ och kvantitativ karraktär. Författarna har besökt församlingen och genomfört en enkätundersökning av medlemmarna och deras attityder kring effektivitet och hur den redovisas till medlemmarna. Vidare har författarna intervjuat styrelsemedlemmar för att få en djupare inblick i ämnet.
Vad som skiljer ideella föreningar från vinstdrivande organisationer är att de har ett icke-ekonomiskt syfte och att de bedrivs mestadels på frivillig basis. En ideell förening är beroende av bidrag från medlemmar och kommun. Normer och praxis inom redovisning är utarbetad utifrån den privata sektorn och präglas då av ett vinstdrivande syfte och finansiella mått. För den ideella sektorn lämpar sig ickefinanseella mått i form av måluppfyllelse bättre. I och med att ideella föreningar inte har en egen lagstiftning så påverkas redovisningens utformning också av ett vinstdrivande perspektiv.
Den effektivitet som församlingen mäter och redovisar i sin årsredovisning är statistik på antalet medlemmar och deltagare i församlingens olika verksamheter. Däremot redovisas effektivitet i form av målsättning snarare verbalt på församlingsmöten. Genom synen på redovisning som ett informationssystem är verbal kommunikation också en form av redovisning. Icke finansiella mått är viktigast för församlingen, anser styrelsemedlemmarna, för att de kan påverka medlemmarna till att engagera sig mer i verksamheten.
Finansiella mått kan församlingen också ha användning för så länge redovisningen av dem genomförs på ett sätt så medlemmarna kan ta till sig den informationen. Om redovisningen genomförs så att medlemmarna förstår informationen kan den få en positiv effekt på verksamheten för att den kan motivera medlemmarna att engagera sig mer. Studien har lett till en modell som visar hur effektivitets-redovisningen kan påverka en förening positivt. Genom att sätta upp mätbara delmål både för styrelsen och för medlemmarna kan motivationen ökas och mer resurser bli tillgängliga för verksamheten. Med fler motiverade medlemmar och mer resurser kan församlingen nå sina mål och öka effetkiviteten. Utvärdering av de uppnådda målen och redovisning av resultaten ska inspirera medlemmarna till att sätta nya mål och en enighet bland medlemmarna att sträva efter att uppnå de nya målen.
The purpose with this thesis is to describe how a non-profit association measures and presents efficiency and its effects on the organization. Non-profit organizations cannot measure efficiency in the same way as profit-driven organizations since they do not have a financial purpose. In this thesis a christian congregation is studied to attain a deeper insight in how non-profit organizations measures and presents efficiency.
This thesis is conducted through a case study of both qualitatative and quantitatative character. The authors have visited the congregation in question and made a questionnaire among the members about their attitudes towards efficiency and how it is presented to them. The authors have also interviewed four members of the board to get a deeper insight in the subject.
What distinguishes non-profit organizations from profit-driven ones is that they have a non-financial purpose. And also that they mostly are operated on a voluntary basis. A non-profit organization is depending on subsidies from members and the municipality. Norms within accounting are designed from a profit-driven view and is mostly focusing on financial measures. For the non-profit sector measures of non financial character is more appropriate to use. The accounting within non-profit organizations are heavily affected by a profit-driven perspective since they do not have an exclusive legislation.
The efficiency that the congregation measures and presents in their annual report is statistics of members and participants in their activities. However they do present efficiency in sense of objectives verbally through their meetings. Verbal communication can from a informationsystem kind of view be considered as a way of accounting. Non financial measures is the most important ones for the congregation since it can make the members become more engaged in the activities. If the accounting is created in a way that the members can relate to, it may have a positive and motivative effect on the organisation.
The study resulted in a model that shows the positive effects of presenting efficiency in an organization. By introducing measureable goals more members will become engaged and more resources will be available in the organization. Through this the congregation more easily can reach its goals. Evaluation of reached goals will inspire the members to set up new ones and to become more united.
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Stichenwirthová, Iva. "Financování a účetnictví občanských sdružení v konkrétních podmínkách Mateřské centrum Kapřík Blatná, o.s. a Mateřské centrum Pampeliška Březnice, o.s." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162503.
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This thesis deals with the non-profit organizations with a particular focus on the civic associations. It consists of a theoretical and practical part. There are characterized the non-profit organizations in the theoretical part, their position in the Czech Republic. They are also compared with some countries of the European Union. The main part describes the civic associations, the ways of their financing, accounting and audit. The practical part is focused on the analysis of the economic results in Mateřské centrum Kapřík and Mateřské centrum Pampeliška. There are shortly compared with each other at the end of the work.
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Motter, Ryan. "The Transition Tax: Why it was Created and How it Could be Altered." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2095.
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In this paper, I talk about Section 965, also known as the transition tax, enacted in the Tax Cuts and Jobs Act (TCJA). First, I examine loopholes under the old tax regime that allowed for the accumulation of offshore earnings and how the TCJA closes those loopholes. After detailing the legislation of the transition tax and a comparison with Section 965 included in the American Jobs Creation Act in 2004, I compare firms’ recorded provisions of the transition tax with an estimation based on the past disclosures of firms’ permanently reinvested earnings and finds that the transition tax will generate an estimated $308 billion in tax revenue. Lastly, I propose three alternate scenarios to the transition tax: taxing all offshore earnings under the GILTI regime, treating offshore cash as eligible for the 21% corporate rate, and a ratable payment plan compared to the current phase-in payment plan.
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Lee, Jit Sean. "Collaborations, board independence and website social impact disclosures: A study of social enterprises." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/102847/4/Jit%20Sean%20Lee%20Thesis.pdf.
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The thesis examines motivation behind the website social impact reporting practices of 102 social enterprises operating across 29 countries. To identify the motivation which determines the level and quality of disclosure, the thesis has applied stakeholder and collaboration theories to test the impact of board independence and collaborations with other organisations on disclosures. By using multiple regression analyses, the thesis has found that collaborations and board independence influence the quality and extent of disclosure at a significant level.
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Stárková, Kateřina. "Analýza hospodaření obecně prospěšných společností v konkrétních podmínkách Domova Sue Ryder, o.p.s.v letech 2006 - 2009." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73598.
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The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.
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Andersson, Andreas, and Caroline André. "Skatteredovisning på föreningsnivå : En studie om ideella idrottsföreningars skattemässiga medvetenhet och redovisningsval." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155724.
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Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan. Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval. Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval. Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen. Dessa har vidare kompletterats med föreningarnas finansiella rapporter. Utöver detta har också intervjuer med Skatteverket och Riksidrottsförbundet gjorts, vilka bidragit med en generell bild kring ideella idrottsföreningars skattesituation. Resultat och slutsatser: I studien framkommer att det finns en varierad medvetenhet kring skatteredovisning föreningar emellan. Framträdande är hur regelmässig medvetenhet ökar i takt med föreningens storlek, samt hur större föreningar i högre grad använder formella regler i syfte att styrka sin redovisning. I övriga föreningar går det att urskilja en lägre medvetenhet kring lagar och regler, och hur de grundar sina redovisningsval i normer och föreningstradition. Vi finner i denna studie att det föreligger risk för undersökningens medelstora föreningar, vilka omsätter mellan 3 och 5 miljoner kronor, att de omedvetet undgår beskattning för verksamhet som egentligen är skattepliktig.Abstract Background: A common belief among non-profit organizations is that their activities are non-taxable. It is interesting to examine the actual awareness of tax accounting, and further how it affects the individual organizations’ accounting choices. There are indications of differences between organizations concerning both the awareness and accounting practices employed. Purpose: The purpose of this study is from an institutional perspective to examine non-profit organization’s awareness of tax accounting. Furthermore, we intend to examine how this awareness is expressed in the organizations’ accounting choices. Theory: The theory is based on an institutional perspective that explains the behaviour of organizations. The priority lies in the formal rules and informal norms, which constitutes institutions that shape organizational behaviour. The concept of path-dependency is part of the institutional perspective and can be described as the organizations’ tendencies to follow previous courses of action. Method: The empirical study is based on qualitative methodology, in the form of semi-structured interviews conducted with ten non-profit organizations located in Uppsala. These interviews have also been complemented by the organization’s financial reports. In addition, interviews with the Swedish Tax Agency and the National association of Sports have been conducted, which contributed with a general idea about the tax position in non-profit organizations. Result and conclusion: The study indicates that there is a varied awareness of tax accounting amongst the organizations. Awareness of regulations increase with the size of the organization. The three largest organizations show a higher awareness compared to their smaller counterparts. As awareness increases so does the use formal rules to legitimize the accounting process. The smaller organizations, in contrast to the larger ones, tend to base their accounting decisions on their own personal notions of accounting practices. We found in this study that there is an imminent risk of the organizations with a net sale between 3 and 5 million SEK to misrepresent their taxable activity. This is due to a lack of knowledge and most errors stem from unawareness.
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Filho, Francisco Tavares. "Rentabilidade e valor das companhias no Brasil: uma análise comparativa das empresas que aderiram aos níveis de governança corporativa da Bovespa." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09012007-115112/.
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A Governança Corporativa, por meio de um conjunto de mecanismos, representa uma ferramenta poderosa capaz de alavancar, satisfatoriamente, o desempenho econômico-financeiro das empresas, bem como o caminho pelo qual os fornecedores de recursos financeiros dessas empresas se asseguram de que terão retornos de seus investimentos. Porém, o aprimoramento dos padrões legais de governança corporativa de um país, geralmente, enfrenta obstáculos que o torna moroso diante do dinamismo e exigências do mercado atual, razão pela qual alguns mercados foram obrigados a criar mecanismos de adesão voluntária a melhores práticas de governança por parte das empresas. Seguindo uma tendência mundial, o mercado brasileiro implantou, em dezembro de 2000, os contratos privados entre a BOVESPA e as companhias abertas, contemplando compromissos de práticas adicionais de governança corporativa, o que representa uma alternativa às reformas legislativas pertinentes ao assunto. Nesse sentido, o objetivo desta pesquisa concentra-se em analisar se houve mudança significativa na rentabilidade e valor total de mercado das companhias, após adesão ao Novo Mercado, Nível 2 ou Nível 1 de Governança Corporativa da BOVESPA. Trata-se de um estudo empírico-analítico, em que três variáveis foram testadas estatisticamente: Retorno do Ativo (ROA), Retorno do Patrimônio Líquido (ROE) e Valor Total de Mercado da Empresa (TQ), utilizando-se do Teste t (paramétrico) e do Teste de Wilcoxon (não-paramétrico) para teste de significância de médias. Os resultados indicaram que, quando analisadas em conjunto, verificou-se uma mudança significativa positiva no retorno médio do Ativo, retorno médio do Patrimônio Líquido e valor médio das empresas, após a referida adesão. Por outro lado, quando analisadas individualmente, 63,64% dos casos convergiram para aceitação da hipótese de que houve mudança significativa positiva no valor da empresa; entretanto, para o retorno do Ativo e do Patrimônio Líquido, apenas 27,27% e 31,82% dos casos individuais foram convergentes com a análise conjunta, respectivamente. Ressalte-se, porém, que existem outras variáveis micro e macroeconômicas que impactam na rentabilidade e no valor das companhias, e não apenas o motivo da adesão, conforme ratificado por uma análise comparativa realizada com um grupo de controle. Todos os resultados desta pesquisa consideraram um nível de confiança de 95% e respectivo nível de significância de 5%. Contudo, tendo em vista os testes estatísticos terem uma amostragem não probabilística subjacente, os resultados encontrados são extensivos, apenas, às companhias listadas nos três níveis de governança corporativa da BOVESPA.By means of a set of devices, corporate governance represents a powerful instrument, capable of satisfactorily enhancing the economic and financial performance of enterprises, as well as the way through which suppliers of financial resources to these enterprises make sure they will have return on their investments. However, the refinement of the legal patterns of corporate governance of a country are usually faced with many obstacles, what slows the process that cannot meet the demands of the modern and dynamic market, which in turn urges some markets to create mechanisms of voluntary compliance of enterprises with the best practices of governance. Following a world trend, in December 2000 the Brazilian market implemented the private contracts between the São Paulo Stock Exchange (BOVESPA) and the quoted companies, which referred to agreements on further practice of corporate governance by the enterprises; this represents an alternative to the legislative reform on the subject matter. Thus, the aim of this research focuses on analyzing whether there has been a significant change in the profitability or in the market value of these companies after compliance to the New Market (Novo Mercado), Level 2 or Level 1 of Corporate Governance of BOVESPA. It is an empirical-analytical study, in which three variables were statistically tested: Return on Assets (ROA), Return on Equity (ROE), and Enterprise Total Market Value (TQ). The study used Test t (parametric) and Wilcoxon (non-parametric) for the test of average significance. The results show that, after compliance, once analysis was carried out taking into account the group, there was a significant positive change in the average return on Assets, average return on Equity and average value of enterprise. On the other hand, when analyzed individually, 63,64% of the cases revealed an agreement with the hypothesis that there was significant positive change in the value of the company, however, as far as return on Assets and on Equity go, only 27,27% and 31,82% respectively of the individual cases were in agreement with the group analysis. It is important, though, to call the attention to the fact that not only compliance, but also micro and macroeconomic variables place an impact on the profitability of enterprises, as shown in the comparative analysis carried out with the control group. All the results in this research took into account reliability level of 95% and significance level of 5%. However, taking into consideration that the statistic tests have an underlying non-probabilistic sample, the results refer solely to the companies listed in the three levels of corporate governance of BOVESPA.
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Діденко, В. О. "Особливості обліку і контролю фінансових результатів на прикладі ТОВ «Консалтінг Лейн»." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Didenko.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти обліку та контролю фінансових результатів діяльності підприємства, методика та організація обліку і внутрішнього контролю у ТОВ «Консалтінг Лейн». Проаналізовано економічну сутність дефініції «фінансові результати», визначено класифікацію фінансових результатів, проблемні питання обліку доходів, витрат та фінансових результатів, практику відображення інформації про доходи, витрати та фінансові результати в ТОВ «Консалтінг Лейн», проведено аналіз фінансово-економічної діяльності підприємства, визначено шляхи удосконалення обліку та контролю. Запропоновано розробити облікову політику, використовувати аналітичні субрахунки до рахунку 703, використовувати рахунки 23 «Виробництво» та 91 «Загальновиробничі витрати», підвищити оперативність оформлення та обробки інформації, посилити систему контролю за фінансовими результатами.
The work deals with the theoretical aspects of accounting and control of income and income summary, methodology and organization of accounting and internal control at Consulting Lane LTD. Author analysis the economic essence of the definition of "income summary", determines the classification of income summaries, problematic issues of accounting for income, expenses and financial results, the practice of displaying information on income, expenses and financial results in Consulting Lane LTD, analyzes financial and economic activities of the enterprise, identifies ways to improve accounting and control. It was proposed to develop accounting policies, to use analytical subaccounts for the account 703, to use accounts 23 “Work in process” and 91 “Factory overheads” to increase the level of processing and processing of information, to strengthen system of control.