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Mamat, Suaniza. "The role of accounting in supply chains." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/49474/.
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Several studies of inter-firm accounting have shown how accounting and controls are implicated in the management of supply chains. This consideration is relevant because the supply chain network consists of firms whose activities transcend legal boundaries, and accounting and controls may therefore help to manage the complexities of supply chain processes. Much remains to be known about the operation of accounting and controls and the consequences to supply chains. This thesis reports on a field study of the uses of accounting and controls and their relationship to management of supply chains in a multinational food manufacturer and its network of customers (retailers and dealers). It aims to understand the ways in which, for instance, open book accounting and performance measurement systems were implicated in a network of supply chains. More specifically, it examines the uses of accounting and controls in the everyday operations of managing supply chains. To this end, the study draws on ethnographic materials collected through interviews, observations and review of documents involving managerial and operational employees from both the manufacturer as well as its customers. This thesis draws on multiple theoretical perspectives to understand the dynamics and complexities of supply chain management. These include theories of enabling and coercive bureaucracies and control system and multiple cultural perspectives - integration, differentiation and fragmentation - to supply chain identities. The thesis sheds light on this area of study by providing three main findings. First, in contrast to the notion of dichotomous enabling/coercive supply chain accounting, it has been found that an enabling and coercive framework is useful in understanding the coexistence of uses of supply chain accounting and controls; in addition, the study demonstrates the implication of simultaneous presence of enabling and coercive elements, where enabling supply chain accounting and controls can become exploitative. Second, the intertwining of open book accounting practice with the role of liaison in managing customers is explained. In particular, the enabling features embedded in open book accounting allow the manufacturer to strengthen its commitment to the inter-firm relationship. Finally, the study also illustrates the manner in which accounting and control systems are implicated in supply chain identity phenomena. The uses of supply chain accounting and controls symbolize multiple identities. In contrast to previous studies of identity in inter-firm accounting, where accounting has been shown as incidental, my study demonstrates that accounting has assisted in articulating how identity phenomena are central to the theoretical point; they have been used far more centrally to the explication of the key supply chain process in the field.
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Gad, Mahmoud Ahmed. "The role of accounting in debt markets." Thesis, University of Bristol, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.702491.
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In this thesis, I examine why accounting is important in debt markets. The thesis consists of three essays. In the first essay, I examine how syndicated loan structure is influenced by financial reporting conservatism. Early theoretical research focuses on the impact of asymmetric information and moral hazard problems on the loan contracting process. I hypothesize that, given their preference for verifiable lower bound measures of earnings and net assets, creditors are likely to value financial reporting conservatism as a means of reducing information asymmetry. Using a firm-year measure of conservatism, I find that the number of non-lead participants is a positive function of the degree of conditional conservatism. In addition, the lead arranger share is negatively associated with the degree of conditional conservatism. I also examine the relation between conditional conservatism and syndicate structure during the financial crisis. The results show that the relation between conditional conservatism and syndicate structure is more pronounced during the financial crisis. The results add further evidence on the role of financial reporting conservatism in resolving information asymmetries in debt markets. In the second essay, I investigate how the firm's financial reporting quality, measured by timely loss-recognition (TLR), affects lenders' decision to participate in cross-border syndicated loan markets. Using a large international sample of syndicated loans encompassing 20 countries, I show that both proportion of foreign lenders in a syndicate and their shares of the loan amount increase in the borrower's TLR. This effect is more pronounced for loans initiated during the financial crisis. In addition, the effect is less pronounced for loans extended to firms with a high international presence' and which reside in the countries with strong creditor protection. The evidence suggests that TLR reduces information asymmetries between lenders' and borrowers in cross-border credit markets where the asymmetry is likely to be most severe. In the third essay, I investigate the impact of large blockholders on the monitoring demands by lenders. Using novel data from US debt contracts, I show that creditors are more likely to require a covenant-compliance certificate (CC) from the borrower's auditor when large blockholders are present in its ownership structure. The effect is less pronounced for firms rated by credit rating agencies. Consistent with the debt-equity conflict hypothesis, I find the presence of transient and passive investors, but not long-term strategic investors, drives the inclusion of the CC provision. The evidence suggests that institutional investors with myopic investment horizons are a cause for concern for creditors, but that additional monitoring may alleviate such concerns.
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Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.
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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial accounts, a dilemma arises regarding how to influence people’s way of managing their own finances by means of accounting information. How this dilemma is assumed to be resolved in order to make accounting matter is the query of this thesis. Through a study of four cases, the thesis investigates the practices of public authorities, a television makeover show, and a pension insurance company – here referred to as accounting framers – whose task it is to construct accounting in such a way so as to make it come across as important, relevant and useful to various groups of the general public. By examining how people’s accounting interpretations are elaborated in order to make them responsive to financial accounts, the thesis contributes to problematising the constitutive role of accounting and the conditions believed to enable it to turn people into financially responsible actors.
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Tripathi, Vandana. "The management accounting needs of small enterprises and the role of small accounting practices." Thesis, Open University, 2017. http://oro.open.ac.uk/49022/.
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Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would seem to provide a possible alternative source of management accounting information for businesses too small to afford in-house accountants, but the literature over thirty years suggests that this approach has not been adopted. The sparse research in this area has proposed disparate reasons for the limited use of SAPs, without providing a definitive explanation. The intractability of the barriers to the use of SAPs for the provision of management accounting information points to a mismatch between management accounting theory, which tends to be based on neo-classical economics, and the approach used in practice in small firms and SAPs. The research investigates these barriers, assessing the extent to which owner-managers carry out management accounting in small enterprises despite the opportunity costs involved and explores the reasons behind their tendency not to seek management accounting services from SAPs. It also evaluates the potential of SAPs to provide management accounting services and the reasons limiting their promotion. The research draws on a critical realist perspective using qualitative, multiple case studies involving semi-structured interviews to examine the degree to which neo-classical economic theory,old institutional economics and new institutional sociology can explain how the barriers have arisen and why they have remained. The findings expand existing research on management accounting by bringing into focus the interaction between actors and their structural context in small firms and SAPs, demonstrating how that shapes management accounting practices, particularly with regard to the barriers to the greater use of SAPs.
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Tengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. "The role of management accounting in competition policy." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.
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Yekini, Liafisu Sina. "Financial instruments disclosure : the role of accounting standards." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/9906.
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A significant number of studies have pointed to inadequate disclosure of the hedging process by companies of both details of instruments used and the clarity of information. Following the adoption of IFRSs, UK companies started reporting under IAS 32 and 39 from the accounting year beginning from 1st January 2005. This required more relevant information to be disclosed when compared with the requirements of FRS 13 under which UK companies reported prior to 2005. The adoption was consistent with reporting practices of other countries within the EU. This study investigates the extent to which non-financial sector firms in the UK have complied with the requirements of IAS 32 and 39 and what the value of this disclosure has been to investors. The thesis reports on a sample of 182 firms using content analysis to evaluate reporting level in comparison with the requirements of the standards. The thesis also uses cross sectional analysis of the market model to assess the extent of disclosure on excess returns. The findings show that companies reported more on derivative use under the international standards than under UK GAAP, suggesting that harmonization of reporting practices are on course in the UK. Secondly, companies that reported financial instruments under these standards have a lower risk-adjusted discount rate. This translates to lower future returns and higher current prices, meaning current increased market values. Further division of companies into those who disclosed at low, medium and high levels, shows that companies that disclosed at medium and high levels have a lower risk-adjusted discount rates. This suggests reduced risk and higher current market values for these firms. These findings supports our earlier findings just as they support the theoretical insight that increased disclosure means increased transparency that should positively affect firm value and vice versa.
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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.
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Ahrens, Thomas. "Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany." Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.
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Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden Dt. Univ.-Verl, 2007. http://d-nb.info/981689019/04.
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Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden : Deutscher Universitats-Verlag, 2008. http://www.myilibrary.com?id=134437.
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Coker, Dianna Ross. "The role of visual-spatial aptitude in accounting coursework." Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-170640/.
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Tapanila, M. (Martti). "The role of management accounting in a start-up." Master's thesis, University of Oulu, 2019. http://jultika.oulu.fi/Record/nbnfioulu-201906052426.
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Abstract. The aim of the study is to explore, discuss and conclude on the role of management accounting in a start-up company setting. This study is conducted via analyzing prior scientific literature findings on the characteristics of a start-up and different kinds of management accounting methods divided into two groups: management accounting methods actually used by start-ups and generally popular management accounting methods. The management accounting methods are examined by using analytical framework. The analytical framework is a standardizing tool for the management accounting methods and makes the comparative analysis possible.
This study applies a simplified systematic literature review method to summarize the previous scientific literature findings. The method’s results are provided in a table in the end of every chapter the method is used. After the previous literature findings on the start-up characteristics and management accounting methods are presented, the role of management accounting is discussed via using the analytical framework. This framework is based on Lebas’ (1995) research on the performance measurement. The analytical framework consists of five different dimensions. These dimensions are considered as the fundamental reasons for performance measurement. Using the analytical framework, this study examines, for example, the fundamental reason of use, the performance and the effectiveness of the different management accounting methods. Finally, these findings are reflected to the characteristics of a start-up company. This way the study derives the role of management accounting on the basis of previous scientific literature.
The results indicate that the role of management accounting consists of different traits. According to the study results, the role of the management accounting in a start-up company is to provide the most useful and accurate information as efficiently as possible. Additionally, management accounting methods should not be only focused on past performance as the historical performance analysis is considered less meaningful than planning of the future. The internal performance analysis is considered more important than external comparation to other companies. Finally, management accounting shouldn’t be fixed to company strategy too heavily. Moreover, management accounting in a start-up should be flexible and apt for changes in short intervals.
The results of the study are satisfying and according to the expectations. The study itself provided no particular surprises. Being a summarizing study on the previous scientific literature, the Pro gradu could be used as a manual for start-up management. Especially the finance professionals in start-ups would benefit delving into the research as it thoroughly maps the role of management accounting based on the comprehensive scientific literature.
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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.
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Includes bibliographical references (leaves 78-87).Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation.
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Zimmerman, Mary-Jo. "Exploring the Role of Bookkeeping in Business Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10113720.
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Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners’ growth, sustainability, and prosperity and, subsequently, benefit their local economies.
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Vakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant." Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.
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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of advanced management accounting techniques and the execution of advanced tasks by the management accountant?). This thesis addresses this gap in the literature. To this end, the critical realism (CR) philosophy has been adopted. From an ontological perspective, CR research begins with some accepted phenomenon and attempts to identify what the circumstances must be like for this phenomenon to occur. From a methodological perspective, CR research endorses the application of mixed research methods, both quantitative and qualitative, which should be underpinned by pertinent theoretical approaches. This research project consists of three main research phases which incorporate one quantitative and two qualitative studies. In the first phase, a review of the related literature was undertaken in order to obtain insights regarding possible explanatory variables of the impact that ES have on the management accounting function. In the second phase, these insights were organised into pertinent measurable constructs by drawing on the unified theory of acceptance and use of technology, resulting to the development of a conceptual model of causal relationships which was then empirically examined via a survey of large and medium-sized organisations operating in Greece. Finally, based on sociomaterial theory, case studies were conducted in phase 3 of the research project.
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Duellman, Scott. "Evidence on the role of accounting conservatism in corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2006. http://proquest.umi.com/login?COPT=REJTPTU0NWQmSU5UPTAmVkVSPTI=&clientId=3739.
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Mourik, Catharina Maaike van. "Globalisation and the role of financial accounting information in Japan." [Amsterdam] : Rotterdam : Thela Thesis ; Erasmus University [Host], 2007. http://hdl.handle.net/1765/9312.
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Ren, JinJuan, and 任錦娟. "Investigating the role of accounting earnings in explaining increasingidiosyncratic volatility." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B29851051.
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Salleh, Arfah. "The role of computers in the enhancement of accounting education." Thesis, University of East Anglia, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.327408.
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Parry, Michael. "The role of accounting in the economic development of Bangladesh." Thesis, Cardiff University, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.375973.
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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.
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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.
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McGregor, Calvert. "An investigation of organizational-professional conflict in management accounting." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49857.
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A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting.
Questionnaires were mailed to 599 members of the National Association of Accountants. A 47-percent response provided a usable sample of 281, of whom 201 are management accountants. Variables measured included organizational commitment, professional commitment, and conflict between accountants and their supervisors regarding the professional status of management accounting (SSCON), which are hypothesized antecedents of OPC; OPC itself; and job satisfaction and turnover intent, which are hypothesized consequents of OPC.
The correlation and regression models depicting the hypotheses were supported by the data, and all were significant at alpha=0.05, with the relationships · i in the predicted direction. A path model, which depicts hypothesized relationships as causal linkages was constructed and tested. The model was supported by the data: OPC explained 16 percent of the variance in turnover intent for non·CMAs, 23 percent for CMAS; and it explained 15 percent of the variance in job satisfaction for non-CMAS, ll percent for CMAS.
The hypothesized antecedents of OPC explained 38 percent of the variance in OPC for non·CMAs, 45 percent for CMAS. The variable SSCON, which has not appeared in previous studies, was a significant predictor of OPC (p = 0.004) for CMAS, but it was not significant (p = 0.059) for non-CMAS. The most important predictor of OPC turned out to be organizational commitment, which was highly significant for both groups: p < 0.0001 for non-CMAS, and p = 0.0002 for CMAS.Ph. D.
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Mauler, Landon. "The Role of Additional Non-EPS Forecasts: Evidence Using Pre-Tax Forecasts." Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/283609.
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In this study, I examine whether and how analysts' pre-tax earnings forecasts are informative to investors. Specifically, I first examine the determinants of pre-tax forecast coverage and whether pre-tax forecasts are incrementally informative to investors in evaluating firm performance. Next, I examine whether pre-tax forecasts decrease the transparency of tax-related earnings management. Lastly, I examine how pre-tax earnings forecasts influence management's incentives to avoid taxes. Using I/B/E/S data from 2002-2011, I find pre-tax forecast coverage is associated with firm-level tax characteristics. In addition, I find investors utilize pre-tax earnings forecasts in evaluating firm performance, after controlling for after-tax earnings forecasts. In addition, the results of this study indicate investors more significantly discount earnings which have been managed through the tax account when pre-tax earnings forecasts are available, consistent with increased transparency resulting from detailed forecasting. Lastly, I find some evidence that increases in pre-tax forecast coverage are associated with a decrease in tax avoidance. This result is consistent with a change in management's incentives resulting from the existence of additional performance benchmarks. Collectively, this study provides evidence that pre-tax earnings forecasts are informative in multiple settings. These findings have important implications for academics and practitioners in understanding the role of additional non-EPS income statement forecasts.
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Moultrie-Ohens, Annette. "Mentoring, Networking, and Role Modeling Opportunities Between Men and Women in Management Positions." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3537.
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Although women represent more than half of the U.S. population, in 2015 women held less than 25% of senior-level positions, and less than 5% of executive positions in corporate America. The underrepresentation of women in leadership position is partially attributable to a lack of role models, mentoring, and networking programs needed to develop women executives and senior-managers. The purpose of this quantitative, comparative, field survey study was to examine the differences in the availability of mentoring, networking, and role modeling opportunities between men and women in management positions, and to explore causes of such differences. The attribution theory was used as a framework to gain a better understanding of what men and women perceive to be the underlying success factors leading to their roles as managers. The Career Competencies Indicator survey instrument was adapted and used to collect data from a random sample of 175 participants (85 men, 90 women) in managerial positions in corporate America. Correlation analysis and independent samples t tests were used to test 3 hypotheses. The results indicated significant gender differences in the availability of professional mentoring and role-modeling opportunties for career success in management positions in corporate America, but no significant gender differences in the availability of networking opportunities. Positive social change implicatons include opportunities for corporations and organizations to create mentoring and role modeling opportunties for women who aspire to excel to senior management and executive positions in for-profit companies.
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Lotter, Willem Adriaan. "The role of the cash basis in limited purpose financial reporting." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/26146.
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The strictly regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the specific information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that owner-managed entities have different financial reporting priorities than their publicly accountable counterparts. This difference in financial reporting priorities calls for rethinking at the most fundamental level of financial reporting, i.e. accrual versus cash-basis financial reporting. This implies that the debate about the extent of sophistication that should be built into the accrual-basis model can only be conducted sensibly after the primary debate of accrual versus cash-basis, is resolved satisfactorily. The question as to whether measurement and recognition criteria within an accrual-basis model should be relaxed is therefore part of the secondary debate. The basic research question relates to the usefulness to owner-managers of cash-basis accounting compared to accrual-basis accounting. This thesis reports on the responses of 243 practising members of the South African Institute of Professional Accountants (SAIPA) regarding owner-manager needs and preferences regarding financial accounting recording and reporting practices. Semi- structured interviews were conducted with owner-managers to verify the understanding of the practitioners regarding owner-manager needs and preferences. The results showed and explained an apparent paradox: owner-managers have a strong cash focus in the way they understand and use financial information, but nevertheless prefer accrual-basis annual financial statements. The unresolved challenge identified by this study is to design a financial report which could better bridge the gap between accrual-basis and cash-basis accounting than the conventional statement of cash flow.
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Spring, Jacob Edward Eugene. "The Role of Fair Value Accounting in Bank Failures: 2001-2010." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/28.
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Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through testing different prediction models of bank failure that use ratios generated from publicly available Call Report data. Two models are generated from these ratios, one to determine the significance of an entity’s fair value exposure in predicting risk of failure, and the other to determine if a better model can be generated in the absence of the Fair Value Exposure/Total Assets ratio. The first model shows that Fair Value Exposure/Total Assets is a statistically significant ratio, and that the model employing Fair Value Exposure/Total Assets has greater bank failure predictive power than the second model that excludes this ratio. Contrary to expectations, the study determines that greater fair value exposure actually decreases a bank’s risk of failure, rather than increases it. A number of possibilities as to why this may be are presented in the conclusion of the paper.
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Sainty, Barbara Joan. "The role of accounting in achieving cooperative efforts within a firm." Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1262178831.
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Thornton, Phillip W. (Phillip Wynn). "The Role of Accounting Information in Investor Assessments of Corporate Takeovers." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278841/.
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Zellerová, Jana. "Role účetnictví v případech hospodářské kriminality." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10905.
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The economic criminality and its important in the Czech Republic is defined in the first part of the thesis. The next part is focused on the roles of accounting in the course of the commission, detection and proofs of economic crime. The final part contains the solution to a factual case of the accounting fraud.
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Schultz, Olle, and Dennis Tran. "Municipal Corporations : A Study of The Accounting Choice." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12517.
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Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. The dependent variable, accounting choice, has been limited to explain if the municipal corporations either use the fair-value method or the cost-depreciation method when considering asset value loss. The independent variables are partly derived from the New Public Management, which is an umbrella term for the decentralisation of public state authority. The findings of the study indicate that the factors municipal corporations’ dual role does not influence the accounting choice. However, a correlation between the turnover and the use of the fair-value method has been found. The study also shows that there is a correlation between the regulations of the Municipal Act and the use of fair-value method. Furthermore, only one of the hypotheses was found significant. This stated that there is a positive correlation between the financing from the private sector and the use of cost-depreciation method to value tangible assets. The findings indicate that one cannot study municipal corporations as a single phenomenon (i.e. no municipal corporations is another alike). This is because they incorporate charachteristics from both the public and the private sector, and thus, have different levels of publicness. The limitation of this study is that the dependent variable accounting choice is only considering the asset value loss (i.e. fair-value and cost-depreciation method), and thus, does not give a holistic picture of the research field.
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Lewis, Melissa F. "Assessing earnings quality at the IPO the role of reputable investment banks /." [Bloomington, Ind.] : Indiana University, 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3278251.
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Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2007.Source: Dissertation Abstracts International, Volume: 68-09, Section: A, page: 3935. Adviser: M. Daniel Beneish. Title from dissertation home page (viewed May 8, 2008).
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Backlund, Kenneth. "On the role of green taxes in social accounting : a numerical analysis." Umeå universitet, Institutionen för nationalekonomi, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73543.
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This paper addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study: (i) whether emission taxes based on static willingness to pay information can be used to improve the welfare level, and; (ii) whether these taxes provide close enough approximations of the correct Pigou-vian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investments in environmental capital.digitalisering@umu
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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.
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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.
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Al-Hares, Osama M. "Investigating the role of lead and lagged accounting variables in valuation models." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.632843.
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This study is an empirical attempt to investigate the theoretical and empirical role of lagged and lead accounting variables in cross-sectional valuation models. We evaluate the association between accounting variables (including earnings, book value, RD expenditures, advertising expenditures, dividends and capital contributions) and firm market value. The models for this study are derived from systems of linear information dynamics. Three samples of the US, the UK, and Jordanian firms are utilised to test the hypotheses. Stark (1999) presents evidence in the UK that lagged and lead variables can contribute in a significant way to increasing the explanatory power in cross-sectional valuation models. In the US, some recent literature show that not only current accounting variables are valuation relevant, but also the past time series of accounting variables are generally relevant for valuing firms (e.g. Bar-Yosef, Callen and Livnat (1996), Dechow, Hutton and Sloan (1998), Stark (1999), and Morel (1999)). On the other hand, previous research (e.g. Hand and Landsman (1999), and Stark (1999» uses next period's actual earnings as a proxy for omitted variables 'other information'. They find that next year's (lead) earnings captures the impact of valuation relevant 'other information' in the system of linear information dynamics and that, indeed, the valuation relevance of 'other information' is potentially substantial. These arguments motivate the investigation of the valuation relevance of lagged and lead accounting variables in cross-sectional valuation models. We primarily add in lead accounting variables as an attempt to control for the effects of 'other information'. We develop and discuss five different specifications (models) to investigate the value relevance of lagged and lead accounting variables. The valuation models are estimated using four different deflators found in prior literature on empirical valuation models (closing book value, number of shares, opening market value and sales). In market-based accounting research, deflation is generally regarded as an effective tool for mitigating heteroscedasticity and cross-sectional scale differences. The Data are extracted for US firms from the COMPUST A T for the period 1985 to 1999; for UK firms from the Datastream for the period 1990 to 1999; and from the Shareholders Annual Guides and Monthly Statistical Bulletins for Jordanian firms for the period 1985 to 1999. The study utilises all non-financial com~anies over the study period for which appropriate data are available for the necessary tests. The R and the adjusted R2 are used in this study for the comparison of the regression results under alternative specifications of the independent variables in the models. F tests on the increase in R2 are constructed to test the significance of the incrementally explanatory power between different specifications of valuation models employed. We use White's (1980) consistent standard error and covariance estimates for mitigating heteroscedasticity in calculating t-statistics. The results provide evidence on the empirical role of lagged and lead accounting variables in valuation models. This result is unaffected when proxies for 'other information' are included in the model. As a consequence, current, lagged and lead accounting variables included in our valuation model appear to be capturing some, but not all, of 'other information' when that variable is omitted. And hence, the selection of current, lagged, and lead accounting variables employed in this study is not complete and the variable 'other information' still needs further investigation. The results also indicate that, on average, RD expenditures and advertising expenditures create intangible assets for US firms. Similar evidence exists in the UK market regarding RD expenditures. The evidence in this research concerning the value relevance of lagged and lead accounting variables should aid future researchers in this area. As another perspective, this study will be helpful in diminishing the gaps and the controversies existing in the literature of valuation models.
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Kartalis, Nikos D. "The role of accounting control systems in the show caves in Greece." Thesis, Sheffield Hallam University, 2006. http://shura.shu.ac.uk/19896/.
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The thesis uses the New Institutional Theory of Sociology (Di Maggio and Powell, 1983, 1991) to examine how accounting informs decision making in the Greek show caves. The study focuses on four show caves selected out of the eight main shows caves operating in Greece. Three of the studied caves are owned by the local municipal council (one jointly with a prefectural council) and the fourth by the Anthropology Association of Greece. Data is gathered from multiple sources via questionnaires, semi-structured interviews, discussions and documentary evidence focusing on the role of accounting information in the day-to-day operation of the show caves. The first major finding of the thesis is that within the four studied organizations accounting reports are minimally used as key management, planning and control tools, similar to Greek organizations generally. This is not surprising given that prior research has suggested that Greek managers tend to prefer information from other, informal sources in decision making (Balias, 1994). Formal accounting information was therefore subservient to information generated from informal sources in these organizations. Second, institutional change affects the decision-making process in the management and operation of the show caves. This influenced how accounting information is deployed in the day-to-day decision making of the caves. The findings of the thesis challenges the justification for these external influences observed on decision making in the management and operations of the show caves. These external influences resulted in the minimal use of accounting information to support day-to-day decision making of the organizations studied. The study therefore questioned why these accounting systems were designed in the first place if they were not going to be used in practice. Institutional Theory analysis however provided an answer to this question. In effect these accounting systems though serve minimal rational purposes, were designed in order to maintain institutional legitimacy and cultural support (Powell and DiMaggio, 1991).The thesis supports prior research which had proposed New Institutional Theory as a valuable framework for understanding the organizational context of the use of accounting information in decision making. The thesis found that New Institutional Theory offered some relevant explanations for how the institutional environment of the organizations inclined them to use accounting control systems. Institutional theory is particularly important here because it provides explanations for changes in organizational practices such as accounting control practices.
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Beaudoin, Cathy A. Agoglia Chris Tsakumis George T. "Earnings management : the role of the agency problem and corporate social responsibility /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2805.
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Windeck, Dorthe [Verfasser]. "Managers´ views on management accounting: an in-depth analysis of management accounting practices and the role of the business partner / Dorthe Windeck." Vallendar : WHU - Otto Beisheim School of Management, 2013. http://d-nb.info/1043849106/34.
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Kangala, Hendrina. "Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/8318.
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Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
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Beer, Gabrielle Jamie. "Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial Crisis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/516.
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Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis.
Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a century ago: The auditor “is a watchdog but not a bloodhound.” This thesis examines the so-called expectations gap and recommends ways to improve the audit quality of financial institutions.
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Mashruwala, Christina. "Short-selling constraints, divergence of opinion, and overvaluation : the role of accounting conservatism /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8838.
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Xie, Yuying, and 谢宇莹. "Role of accounting conservatism in asset and equity tunneling: evidence from Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B44549349.
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Al-Halabi, Nabil Bashir. "The role of accounting information in operational control in the oil distribution industry." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304889.
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Ascui, Francisco Fernando. "Making carbon count : the role of carbon accounting in carbon management and markets." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/16471.
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Society’s efforts to ‘manage’ the problem of human-induced climate change – for example through setting targets, tracking progress, imposing sanctions and incentives, and creating markets in emission rights and offsets – have given rise to numerous calculation, measurement, attribution, monitoring, reporting and verification challenges, which are being addressed by many different communities (including scientists, governments, businesses and accountants) in many different ways. Carbon accounting – this diverse and ever-expanding assemblage of calculative practices – is a rapidly evolving phenomenon, which has only recently become a subject of academic accountancy-related research. This thesis explores what carbon accounting means, who it involves, and how different communities define and lay claim to competence in the field. It also examines, through case studies on the emergence of the Climate Disclosure Standards Board and the controversies around generating tradable carbon offsets from forestry projects in the UK, the immense technical, cognitive, social and political work required to make carbon measurable, commensurable and thereby amenable to various forms of management. The thesis contributes to both conceptual and practical understanding of carbon accounting as an emerging field of study. Bringing together a wide range of empirical examples of different types of carbon accounting practices, it proposes a unique definition of carbon accounting which expands the horizons of the field. It provides a conceptual basis for making sense of carbon accounting by considering it not as a unitary phenomenon but rather as a set of overlapping frames, each associated with different communities of practice. It shows that competence in carbon accounting is contested, particularly where these frames overlap, and that boundary organisations are emerging that offer the opportunity to negotiate such tensions and lead to more productive policy-making. Finally, it makes the case that engagement with the detail of the ‘nuts and bolts’ of carbon accounting is essential, as these apparently technical details can have major implications for the effectiveness of society’s response to climate change, and it is only by opening them up to rigorous scrutiny that we can make progress, both conceptually and practically.
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Mosigi, Wilson. "Role and procedures of natural resources accounting (NRA) : an NRA framework for Botswana." Master's thesis, University of Cape Town, 2000. http://hdl.handle.net/11427/5737.
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Bibliography: leaves 53-56.This paper aims to show the role that NRA can play in environmental and economic accounting, and the procedures that need to be followed when carrying out natural resources accounting. The paper first reviews the SNA and its shortcomings regarding the treatment of the environment and natural capital. This is done by looking at the SNA classification of assets and examining how far environmental attributes are accounted for. Then the paper proposes the use of NRA to correct the deficiencies of the SNA Satellite accounts are suggested for resource based sectors in the Botswana economy, in order to augment national accounts. It is stressed that economic growth is only correctly reflected if the accounting prices used reflect full opportunity costs i.e. correct for externalities.
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Alsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.
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This study investigates the experiences of women accountants working in the Big Four accounting firms in the Kingdom of Saudi Arabia (KSA), to extend our knowledge of issues related to gender and accounting. Within the Saudi social context, gender experience is a shifting set of multiple experiences, where gender and religious and cultural aspects are interrelated and influence how accounting or auditing is practiced. Studying the dominant social context and its origins helps in understanding issues related to gender and accountancy, and identifying processes that reproduce gender domination and hinder women’s ability to access and progress at work. This study adopts a qualitative exploratory research design. In-depth semi-structured interviews with 42 female and male accountants working in the Big Four firms in the KSA are carried out, supported by documentary analysis and observations (observing women’s dress, the physical environment they work in, and their interaction with other staff). The data are analysed using thematic analysis and this study draws on feminist critical theory to understand the process of change taking place in the accounting profession in the KSA. The analysis of the data reveals that, despite the growing interest in women’s integration into KSA society, they continue to face various difficulties in joining the profession and gaining access to professional practice. Women’s recent access to the accounting profession has brought changes to accounting practices, with formal and informal gendered organisational practices (such as segregated space, and limited audit assignments) contributing to sustaining male dominance in the profession. These practices are strongly rooted in local socio-cultural traditions that overlap with selective interpretations of religion, and thus shape women accountants’ experiences in how they perceive change. Most of the barriers and exclusionary practices (such as gendered norms of working hours and socialising with clients and peers) are informal in the KSA; yet they are very visible and inform/direct how the formal practices (such as appraisal and mentoring practices) are reproduced within accounting firms. The study offers an understanding of how professions evolve differently in different countries, how accounting firms operate today, and how the globalisation of practice in accounting firms has its limits. The study presents new ways of thinking about change, and argues that women’s desire for change is a key aspect in the process of change taking part in the Big Four in the KSA. Change’ relates to, and is constructed by, one’s perceptions of the cultural, political, economic and social fabric of a society. Consequently, Saudi women accountants are experiencing accountancy and changes thereof in terms of phases, and whereby they see themselves as being part of the process of change within the profession. They are willing to be patient in order to open the way for others and achieve their desired change.
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Emerson, David. "Organizational Culture, Job Satisfaction and Turnover Intentions: The Mediating Role of Perceived Organizational Support." VCU Scholars Compass, 2013. http://scholarscompass.vcu.edu/etd/2965.
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This study investigates how the culture of an organization is related to the job satisfaction and turnover intentions of government accountants. I show that perceived organizational support serves as a mediator between organizational culture and both turnover intentions and job satisfaction. I evaluate how cultural effects have changed over time, and assess how the relations between the hypothesized associations differ between supervisory and staff accountants. I also look for differences in how accountants and primary care nurses may perceive organizational culture. I develop the constructs of interest, describe the proposed relationships, develop hypotheses, describe the sample frame, provide a detailed review of the methodology and describe the results. I conclude with a discussion of implications and limitations.
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Zhang, Jindan. "Empirical Evidence on the Use of the Balanced Scorecard and Innovation: Exploring the Role of Firm Competences and Performance Consequences." University of Toledo / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1481219785592131.
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Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.
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Thomson, Sarah Jane. "The role of leasing in UK corporate financing decisions, accounting treatment and market impact." Thesis, University of Stirling, 2003. http://hdl.handle.net/1893/2401.
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Leasing provides a significant source of finance across UK firms. Historically, its use has been attributed to favourable tax treatment and 'off-balance sheet' accounting, both of which have been eroded over time. The present day determinants of leasing have received limited investigation, and prior research has focused on the use of finance leases in isolation from overall corporate financing decisions. This seems inappropriate given the predominant and prolific use of operating leases (Beattie, Edwards and Goodacre, 1998), and evidence to suggest that lease and debt finance appear to be at least partial substitutes (Beattie, Goodacre and Thomson, 2000). Further, proposals issued by the Accounting Standards Board in late 1999 look set to essentially remove the current 'off-balance sheet' accounting treatment of operating leases. If accounting treatment is in any way responsible for the current use of operating leases, these proposals are likely to have a significant impact on the future role of leasing. In response, the present study. investigated both the current role of leasing in the wider context of corporate financing decisions, and its future role in light of the new proposals for lease accounting. Two separate surveys of UK quoted industrial companies were undertaken to investigate corporate financing and leasing decisions and views and opinions on lease accounting reform. Findings are based on a response of 23% (198 completed questionnaires) and 19% (91 completed questionnaires) respectively. OLS regression analysis was also employed for a sample of 159 UK quoted industrial companies, to establish the existence of an 'offbalance sheet' advantage to operating leases from a market perspective. Findings suggest that UK firms appear more likely to follow Myers' (1984) suggestion of a modified pecking order of capital structure when determining their debt, including leasing, levels. Investment nd dividend payout dictate the need for external finance, and debt including leasing is internally rather than externally constrained. On average, internal reserves followed by straight debt appear preferable to leasing. However, the benefits and costs associated with all sources of finance are likely to be considered when additional finance is required. Although tax and 'off-balance sheet' advantages to leasing remain, they do not appear to dominate the leasing decision in the current climate. Avoiding large capital outlay and cash flow considerations appear of paramount importance in the decision to lease all asset types. Findings suggest that the preference for leasing over other forms of debt is not anticipated to change in response to the new proposals for lease accounting. However, the new approach may not be without consequence. Where possible, financial statement preparers are likely to take reactionary steps to minimise balance sheet obligations. At the very least, this could involve exercising any opportunity to manipulate the new accounting treatment. It may extend to reduced investment and a decline in levels of debt financing, including leasing. Although operating lease obligations appear to be currently taken into account in the UK market's assessment of equity risk, the accuracy with which they are taken into account remains unclear. Therefore, the revaluation of securities in the wake of the new proposals becoming mandatory is not beyond the realms of possibility. The present study provides a holistic analysis of corporate financing and leasing decisions in UK firms. It provides a valuable contribution to the capital structure debate. It would seem inappropriate for future capital structure research to focus on proving alternative static trade-off and pecking order theories. Future research would benefit from a reconciliation of the two. The present study highlights the difficulties in analysing corporate financing and leasing decisions, by establishing that they are complex, multidimensional and essentially situation-specific. The present study also has important implications for policy makers. In addition to the potential economic consequences, findings appear to suggest that certain features of the new proposals fall short of developing into a high quality lease accounting standard. Further consideration by policy makers from alternative perspectives appears necessary.
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Nabil, Barihan A. "The role of management accounting systems in enhancing organisational effectiveness in Jordanian commercial banks." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/36115.
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The research looks at the nature of MAS in Jordan, and at its role in enhancing organizational effectiveness in Jordanian commercial banks. It looks into MAS, their design, the causes behind their design, the operation of MAS, and subsequently any effects on OE. The first part of the fieldwork is a case study on one of the nine Jordanian commercial banks that form the research population. Data was collected from sixteen personal semi-structured interviews on the different aspects of MAS adopted in the case study. The second part of the fieldwork is a survey that covered the remaining eight Jordanian commercial banks. Data was collected from the eight banks through personal interviews based on the findings from the case study. The literature reviewed included areas of management accounting, management accounting research, management accounting systems, and organizational effectiveness.