Relevant bibliographies by topics / School of Accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'School of Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'School of Accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "School of Accounting"

1

Nwosu, Lilian Ifunanya, and Martha Matashu. "Exploring Perceived Human Resources Factors Influencing the Performance of Grade 12 Accounting Learners in North West Secondary Schools in South Africa." Research in Social Sciences and Technology 7, no. 1 (March 7, 2022): 20–41. http://dx.doi.org/10.46303/ressat.2022.3.

Full text
Abstract:
This study explored the perceived human resources factors influencing the performance of accounting learners in North West secondary schools in South Africa. Despite the significant role that secondary school accounting education is perceived to play in shaping the development of accounting professionals, few studies have focused on investigating the effect of human resources on accounting learners’ performance in secondary school. The study sought to understand the human resource factors influencing the performance of accounting learners in North West secondary schools in South Africa. The study’s findings may assist the school management to improve human resource utilisation towards the achievement of a better accounting learners’ performance. To address the gap in the literature, a mixed method sequential explanatory study was conducted in North West districts with 183 School Management Teams and 61 educators. The sequential explanatory study aimed to explore the perceived human resources factors influencing the performance of Grade 12 Accounting learners in secondary schools in the North West Province, South Africa. The findings from the quantitative phase showed that human resource factors such as pedagogical subject content knowledge and skills held by the educator are perceived to influence learner performance. In the second phase, the qualitative approach validated and explained the various human resource factors that influence accounting learners’ performance in North West secondary schools in South Africa. School management should ensure that they employ adequate accounting learners to teach accounting in schools. This is so because accounting requires a pedagogical content knowledge and skills in teaching and learning. In conclusion, it is recommended that schools interested in improving learner performance should identify and address context-specific perceived human resources factors that influence learner performance within their schools.This study explored the perceived human resources factors influencing the performance of accounting learners in North West secondary schools in South Africa. Despite the significant role that secondary school accounting education is perceived to play in shaping the development of accounting professionals, few studies have focused on investigating the effect of human resources on accounting learners’ performance in secondary school. The study sought to understand the human resource factors influencing the performance of accounting learners in North West secondary schools in South Africa. The study’s findings may assist the school management to improve human resource utilisation towards the achievement of a better accounting learners’ performance. To address the gap in the literature, a mixed method sequential explanatory study was conducted in North West districts with 183 School Management Teams and 61 educators. The sequential explanatory study aimed to explore the perceived human resources factors influencing the performance of Grade 12 Accounting learners in secondary schools in the North West Province, South Africa. The findings from the quantitative phase showed that human resource factors such as pedagogical subject content knowledge and skills held by the educator are perceived to influence learner performance. In the second phase, the qualitative approach validated and explained the various human resource factors that influence accounting learners’ performance in North West secondary schools in South Africa. School management should ensure that they employ adequate accounting learners to teach accounting in schools. This is so because accounting requires a pedagogical content knowledge and skills in teaching and learning. In conclusion, it is recommended that schools interested in improving learner performance should identify and address context-specific perceived human resources factors that influence learner performance within their schools.
APA, Harvard, Vancouver, ISO, and other styles
2

Radjak, Lukfiah Irwan, and Yustina Hiola. "Accounting Guidelines Implementation: A Study on Economic Development of Islamic Boarding Schools." Journal of Asian Multicultural Research for Economy and Management Study 1, no. 2 (December 12, 2020): 54–60. http://dx.doi.org/10.47616/jamrems.v1i2.63.

Full text
Abstract:
The development of Islamic boarding schools is one of the targets for sharia economic development which is based on the understanding of the halal value chain where the development of Islamic economics and finance summarizes various initiative programs including the development of Islamic boarding schools. The purpose of this study is to describe how the implementation of the Islamic Boarding School Accounting Guidelines at Al Huda Islamic Boarding School which is more focused on the readiness of HR at Al Huda Islamic Boarding School in applying the Islamic Boarding School Accounting Guidelines. The Al Huda Islamic boarding school was chosen as the research locus because the Al Huda Islamic Boarding School was appointed by Bank Indonesia Gorontalo Representative Office as a pilot project for the Pesantren (Islamic Boarding School) which applies the Islamic Boarding School Accounting Guidelines. The stages of the research method began with observations and results of interviews with informants from the board of the Al-Huda Islamic Boarding School. The results showed that there was a desire to apply these guidelines in the Al-Huda Islamic boarding school. Even though treasurers, secretaries and operators do not have a basic knowledge of the Economics of Accounting, the existing human resources are ready to apply the Pesantren accounting guidelines, of course, adjusting to the needs of the Al-Huda Islamic boarding school. The author sees that there is no urgency in implementing Islamic boarding school accounting guidelines at the Al-Huda Islamic boarding school because the reporting entity is the foundation that houses the Al-Huda Islamic boarding school, the Al Huda Islamic Education and Da'wah Foundation, Gorontalo. The foundation is fully responsible for the donors or the community.
APA, Harvard, Vancouver, ISO, and other styles
3

Suwarno, Suwarno, Mu’minatus Sholikah, and Umaimah Umaimah. "Pendampingan Penyusunan Laporan Keuangan, Perpajakan Pada Semua Sekolah Muhammadiyah di Kabupaten Gresik." Jurnal Pengabdian Manajemen 1, no. 1 (September 1, 2021): 24. http://dx.doi.org/10.30587/jpmanajemen.v1i1.3036.

Full text
Abstract:
ABSTRACT The purpose of this service program is to provide knowledge and skills to schools so that they are able to prepare financial reports according to generally accepted accounting principles and are able to report tax obligations in accordance with applicable regulations. This activity was attended by 140 Muhammadiyah schools throughout Gresik Regency. The results obtained are that the school has obtained a decree ratifying the permit for the establishment of Muhammadiyah Charity Business from the Muhammadiyah Central Executive, the school has registered NPWP as the center to fulfill tax obligations, and the school has started to build an accounting system to produce school financial reports in accordance with accepted accounting General principles
APA, Harvard, Vancouver, ISO, and other styles
4

Zulpan, Muhammad, Putri Apri Ningsih, and Mohammad Orinaldi. "IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN DI KOTA JAMBI." Al Fiddhoh: Journal of Banking, Insurance, and Finance 3, no. 2 (September 1, 2022): 105–14. http://dx.doi.org/10.32939/fdh.v3i2.1513.

Full text
Abstract:
Islamic boarding schools are non-profit entities and have a very important role in the preparation of financial statements, until now Islamic boarding schools in Indonesia still use simple financial statements. Therefore, BI cooperates with IAI to issue Islamic boarding school accounting guidelines (PAP) and PSAK 45. The method used in this research is qualitative with a descriptive approach. This study aims to determine and analyze the recording of financial statements in Islamic boarding schools in Jambi in accordance with Islamic boarding school accounting guidelines and PSAK 45. In the results of the study, the components of Islamic boarding schools accounting guidelines consist of statements of financial position, reports on changes in net assets, cash flow statements, notes on financial statements. whereas in PSAK 45, statements of financial position, activity reports, cash flow statements, and notes to financial statements, until now Islamic boarding schools only use simple financial reports because they do not understand well about Islamic boarding school accounting guidelines, due to lack of knowledge and information about accounting guidelines pesantren and PSAK 45.
APA, Harvard, Vancouver, ISO, and other styles
5

Hamdi, Hamsil. "Peran Akuntansi Terhadap Efektivitas Pengendalian Keuangan Pondok Pesantren (Al-Islam Gorontalo)." AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah 1, no. 2 (December 24, 2022): 9–15. http://dx.doi.org/10.58176/akasyah.v1i2.369.

Full text
Abstract:
The role of accounting in Islamic boarding schools is very important, because the ability to provide various information and answers related to all kinds of financial activities can have a positive impact on the public sector, especially Islamic boarding schools. For this reason, with the presence of Islamic boarding school accounting guidelines compiled by Bank Indonesia in collaboration with the Indonesian Accounting Association, of course, it is hoped that boarding school administrators can study these guidelines, so that they are able to control financial records in Islamic boarding schools
APA, Harvard, Vancouver, ISO, and other styles
6

Paolo, Antonio, and Alvaro Choi. "School Composition Effects in Spain: Accounting for Interceptand Slope Effects." Revista Hacienda Pública Española 210, no. 3 (2014): 57–83. http://dx.doi.org/10.7866/hpe-rpe.14.3.3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Yáñez, Marcelo. "School of Public Accounting and Auditing." Oikos 20, no. 41 (July 27, 2016): 13. http://dx.doi.org/10.29344/07184670.41.942.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Tukino, Tukino, Baru Harahap, and Algifanri Maulana. "Pembinaan Akuntansi Berbasis SAK ETAP Untuk Perusahaan Manufaktur Mengunakan MYOB Accounting V17 Di SMK Batam Business School." PUAN INDONESIA 3, no. 1 (July 24, 2021): 7–18. http://dx.doi.org/10.37296/jpi.v3i1.54.

Full text
Abstract:
Vocational High Schools that are located close to each other, but have not synergized in the utilization of existing resources in each school are seen as less efficient. On the other hand, several vocational schools have adequate resources and potential to expand and simultaneously improve education services to the community through various education and training programs. In connection with these conditions, the Directorate of Vocational High Schools has programmed to combine these schools in one management and increase the capacity of Vocational High Schools through various education and training programs under the name Development of Large Vocational Schools. Financial statements function as a tool to analyze financial performance that can provide information about financial position, business, performance and cash flow so that it can be used as a basis for making economic decisions. The object of this service is aimed at the Batam Business School Vocational High School (SMK) around the Sekaran Village, where the majority of Batam Business School Vocational High School (SMK) players do not have financial reports. The purpose of this service program is to provide training to Batam Business School Vocational High School (SMK) actors in the preparation of accounting standards based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) as well as to design simple manual and computerized accounting systems that can help and facilitate students. Vocational High School (SMK) Batam Business School actors in making financial reports based on SAK ETAP
APA, Harvard, Vancouver, ISO, and other styles
9

D.K, Titis Puspitaningrum, and Riski Aprilianita. "Accurate Training Assistance for Accounting Vocational High School Teachers to Improve the Capability of Computer Accounting Program." SPIRIT OF SOCIETY JOURNAL 3, no. 1 (March 29, 2020): 58–65. http://dx.doi.org/10.29138/scj.v3i1.1015.

Full text
Abstract:
Partner problems faced in Accounting Vocational High School Teachers in Surabaya also become a problem for other schools. Learning about accurate is still being a discourse so far and it requires teachers to improve their abilities and knowledge. This makes all high school especially Accounting Vocational High school teachers need to be trained about accurate learning. The purpose of this training is to develop their knowledge related to computers and fulfill the needs of companies who need to use the accurate program. As a result, this program will bring benefit for graduated students so they will easily find a job in the future. To solve this problems, the writer did the assistance on the Subject Teacher Organization (MGMP) Accounting group in Surabaya by providing accurate training. The average results of pre and posttest increases 18.25 points. The result obtained from pre and posttest is very satisfying which 87.5% of teachers received higher point after doing the training. Only one teacher whose point did not change and two teachers whose point decreased and only one teacher whose point decreased into 3
APA, Harvard, Vancouver, ISO, and other styles
10

Mkhize, Msizi Vitalis, Muntuwenkosi Abraham Mtshali, and Khumbuzile Sithebe. "School-based factors affecting Grade 12 accounting learners’ performance in the General Certificate Secondary Examination (GCSE) in Eswatini." South African Journal of Education 42, no. 1 (February 28, 2022): 1–12. http://dx.doi.org/10.15700/saje.v42n1a2066.

Full text
Abstract:
In the sequential explanatory mixed methods study reported on here we examined school-based factors contributing to the poor performance of Grade 12 accounting learners’ the GCSE in the Lubombo and Manzini regions of Eswatini. The random sample for the quantitative phase comprised 400 accounting learners and 80 accounting teachers from 10 schools performing well, achieving good results, and 10 schools performing poorly, achieving low quality results. Purposive sampling was used for the qualitative phase to select 6 learners and 4 teachers from schools that performed well, and 6 learners and 4 teachers from schools that performed poorly. The data collection instruments were questionnaires and semi-structured interviews. Quantitative data were analysed using the Statistical Package for Social Sciences (SPSS), while thematic analysis was used for the qualitative data. Incongruities existed between learners’ and teachers’ perceptions of the school-based factors affecting Grade 12 accounting learners’ performance in the GCSE in Eswatini. The quantitative results indicate the variables contributing to poor learner performance in accounting as lower period allocation; checking of learners’ work; setting a minimum on the number of tests per term; timely delivery of textbooks; provision of study time; discussion of results, and motivation of teachers and learners. Teachers, on the other hand, felt that the variables affecting learners’ performance were setting a minimum on the number of tests per term; awarding pupils for good performance; placing emphasis on science subjects; the provision of reference material; motivation of teachers and learners; checking of learners’ work; subject combinations; lower period allocation; discussion of results, and timely delivery of textbooks. The qualitative results reveal that learners identified common school variables contributing to their poor performance as not receiving textbooks on time, their work not being checked, and a lack of parental involvement. Teachers identified delivery of textbooks, emphasis on science subjects, and teachers’ poor motivation and administration as school variables contributing to learners’ poor performance in accounting. The relationships between school variables and demographic variables were found to be low. This study offers insight into what secondary school accounting teachers in emerging economies may experience as variables that affect learners’ performance in accounting, and the need to pursue pedagogical practices that can respond to these variables.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "School of Accounting"

1

Ramanna, Karthik. "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/40952.

Full text
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2007.
Includes bibliographical references (leaves 53-55).
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting: pro-pooling firms can be linked-via political contributions-to U.S. Congresspersons pressuring the FASB on this issue. This result is interesting given the proposal to abolish pooling was due in part to the Securities and Exchange Commission's concerns over pooling misuse. I also find evidence consistent with lobbying support for SFAS 142 increasing in firms' discretion under the standard. Agency theory predicts this unverifiable discretion will be used opportunistically. The results highlight the potential costs of unverifiable fair-value accounting.
by Karthik Ramanna.
Ph.D.
APA, Harvard, Vancouver, ISO, and other styles
2

Loktionov, Yuri V. "Does accounting quality mitigate risk shifting?" Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/58377.

Full text
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2009.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 56-62).
This study examines the effect of financial reporting quality on risk shifting, an investment distortion that is caused by shareholders' incentives to engage in high-risk projects that are detrimental to debt holders. I use asymmetric timeliness to proxy for a dimension of accounting quality that is particularly useful to debt holders. Asymmetric timeliness is expected to improve debt holders' ability to effectively monitor the management's actions and to discipline the managers when necessary. I predict that the effect of accounting quality on risk shifting will be stronger in firms with poor information environment, in distressed firms, in cash-rich firm, and after the adoption of the Sarbanes-Oxley Act of 2002. I also expect this effect to vary based on the firm's source of debt. The results are consistent with the predictions and robust to alternative measures of risk shifting, accounting quality, distress risk, and various control variables.
by Yuri V. Loktionov.
Ph.D.
APA, Harvard, Vancouver, ISO, and other styles
3

Abramova, Inna Ph D. Massachusetts Institute of Technology. "Labor supply and accounting firm mergers." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/126982.

Full text
Abstract:
Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2020
Cataloged from the official PDF of thesis.
Includes bibliographical references (pages 36-39).
In this paper, I study how regulation-induced accounting labor supply shocks affect the audit market. Using a novel dataset that includes both large and small accounting firms, I identify labor supply shocks using the 150-Hour Rule and the Mobility Provision and investigate the resulting incidence of mergers and acquisitions (M&A). I find that a reduction in labor supply increases accounting firms' M&A activity and leads to a higher audit market concentration. My results suggest that accounting firm growth decisions and audit market structure depend on the supply of labor.
by Inna Abramova.
Ph. D.
Ph.D. Massachusetts Institute of Technology, Sloan School of Management
APA, Harvard, Vancouver, ISO, and other styles
4

Wong, Mei-yuk Eska. "The study of principles of accounts in secondary school : vocational or liberal? /." Hong Kong : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13890773.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Lee, Sze-hung, and 李思紅. "Secondary school students' understanding of ethical guidelines in accounting." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30227409.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Papadakis, George Ph D. Massachusetts Institute of Technology. "Investment dynamics and the timeliness properties of accounting numbers." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/42336.

Full text
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2007.
Includes bibliographical references (leaves 45-47).
This paper examines the properties of accounting numbers using a real investment framework that predicts asymmetric timeliness of both investment and its outcomes (i.e. sales, earnings and operating cash flows) even in the absence of conservative accounting. In particular, I predict and find that firms are able to react more quickly to negative economic shocks (by cutting investment and employment) than to positive economic shocks (where there is a lag in implementing new investments or expanding employment). Next, I create the link between real investment and operating decisions and accounting by examining properties of sales and cash sales. I focus on analyzing sales and cash sales because real investment and operating activities are likely to have a great impact on the timeliness and time-series properties of these variables. I hypothesize that due to the slow investment adjustment to positive shocks, sales will exhibit a relatively stronger sensitivity to negative versus positive shocks. I also predict that sales will reflect a positive shock over time (positive autocorrelation) whereas a negative shock will be reflected in sales in a more immediate and permanent fashion. I find strong empirical support for both predictions. Cross-sectional tests lend further support to my hypothesis that real operating and investment activities play a crucial role in determining the observed properties of accounting numbers.
by George Papadakis.
Ph.D.
APA, Harvard, Vancouver, ISO, and other styles
7

Johnson, Derek Christopher. "Rigid or flexible accounting rules? : evidence from purchase price adjustments." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/68960.

Full text
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2011.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 37-41).
I examine the negotiation of accounting rules in the purchase price adjustment clause of corporate acquisition agreements. Purchase price adjustments make the deal value contingent on the target's closing working capital or net worth. Some purchase price adjustments use "rigid" accounting and specify which measurement rules will be used to prepare the closing-date balance sheet. Many more use "flexible" accounting and require only GAAP compliance. I provide evidence that hidden action and adverse selection problems determine whether the buyer and seller use rigid or flexible accounting. I also provide evidence that this choice is associated with other features of the contract related to purchase price adjustment flexibility and to the prospect of hold-up. Estimates of the effect of rigid accounting on finalized purchase price adjustments are consistent with implications of the adverse selection and hold-up problems.
by Derek Christopher Johnson.
Ph.D.
APA, Harvard, Vancouver, ISO, and other styles
8

Zhang, Jieying Ph D. Massachusetts Institute of Technology. "The contracting benefits of accounting conservatism to lenders and borrowers." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33748.

Full text
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2005.
Includes bibliographical references (leaves 55-57).
In this paper, I examine the ex post and ex ante benefits of conservatism to lenders and borrowers in the debt contracting process. First, I argue that conservatism benefits lenders ex post through a timely signal of default risk in the form of accelerated covenant violations by more conservative borrowers. I present evidence that the likelihood of a covenant violation following a negative shock increases in borrower conservatism. Second, I argue that conservatism benefits borrowers ex ante through lower initial interest rates. I provide both in- sample and out-of-sample evidence that lenders offer lower interest rates to more conservative borrowers. The result is robust to controlling for a series of other earnings attributes.
by Jieying Zhang.
Ph.D.
APA, Harvard, Vancouver, ISO, and other styles
9

Li, Lei (Lynn Lei). "The impact of accounting for research and development on innovation." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77822.

Full text
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2012.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 48-51).
This paper examines whether a change in the accounting rule for research and development (R&D) cost is associated with changes in the innovation process. Specifically, I examine whether R&D expenditure, the number of patents per R&D dollar, and the number of citations per R&D dollar differ for firms that capitalize their R&D (capitalizers) relative to those that expense their R&D (expensers) after the issuance of Statement of Financial Accounting Standard (SFAS) 86, Accounting for the Cost of Computer Software to be Sold, Leased, or Otherwise Marketed. I find that relative to expensers, capitalizers increase their R&D expenditure post-SFAS 86. In addition, I find that the quality of innovation declines: post- SFAS 86, the total number of patent citations per R&D dollar decreases more for capitalizers than it does for expensers. This decline is consistent with managers of capitalizing firms taking advantage of SFAS 86 by over-investing in poor quality projects. Overall, the paper provides evidence that financial reporting can impact investments in innovation.
by Lei Li.
Ph.D.
APA, Harvard, Vancouver, ISO, and other styles
10

An, Tingting. "Case study on accounting fraud of U.S.-listed Chinese companies." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90232.

Full text
Abstract:
Thesis: S.M. in Management Studies, Massachusetts Institute of Technology, Sloan School of Management, 2014.
65
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 74-78).
During the period from 2009 to 2013, 76 out of 848 U.S. federal securities class action litigations were against Chinese companies listed in U.S. markets. The U.S. Securities and Exchange Commission (SEC) has also initiated more and more investigations into accounting fraud of U.S.-listed Chinese companies during recent years. This paper seeks answers to the following questions: what kinds of accounting fraud are those companies usually involved with? How did they commit such fraud? Are there any common indications that we could identify from those companies and could be used as red flags for accounting fraud? Using a case-study method, I analyze three Chinese companies: RINO International Corporation, Universal Travel Group, and ShengdaTech, Inc. I explore management issues and the various means that these three companies used in their fraudulent behaviors. The major part of this paper comprises three case studies, each of which includes a brief introduction of company background and industry and business discussion, followed by analysis of key management and accounting issues. Together with evidence and clues from other companies, I identify three major sets of characteristics that emerged in my study of these companies involved in accounting fraud, including: 1) low integrity of higher management, weak corporate governance, and internal control deficiencies; 2) suspicious corporate transactions and potential mechanics of how fraud was committed, including overstated revenues, unusually high cash balances and accounts receivable balances, abnormally higher gross profit margins or lower expenses, and undisclosed related party transactions; and 3) external warning signals from auditors and from inconsistent numbers between SEC filings and filings to Chinese regulators.
by Tingting An.
S.M. in Management Studies
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "School of Accounting"

1

School district budgeting. Englewood Cliffs, N.J: Prentice Hall, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Everett, Ronald Exner. Financial accounting for school administrators: Tools for schools. 3rd ed. Lanham, Md: Rowman & LIttlefield Education, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Everett, Ronald Exner. Financial accounting for school administrators: Tools for schools. 3rd ed. Lanham, Md: Rowman & LIttlefield Education, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

L, Herman Janice, ed. School-based budgets: Getting, spending, and accounting. Lancaster, PA: Technomic Pub. Co., 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Improving student learning when budgets are tight. Thousand Oaks, Calif: Corwin Press, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Administration, Victoria Office of Schools. School information manual: Finance. 2nd ed. Melbourne: Ministry of Education (Office of Schools Administration), Victoria, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Education, Ontario Ministry of. PSAB & school board financial reporting. [Toronto, Ont]: Ontario Ministry of Education, 2004.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Fowler, William J. Financial accounting for local and state school systems, 1990. Washington, D.C: U.S. Dept. of Education, Office of Educational Research and Improvement, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Dickson, Christine R. Grant-maintained and independent schools: An industry accounting and auditing guide. Milton Keynes: Accountancy Books, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

School funding. Detroit: Greenhaven Press, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "School of Accounting"

1

Demski, Joel S. "The Impressionism School." In Managerial Uses of Accounting Information, 1–25. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Demski, Joel S. "The Modernism School." In Managerial Uses of Accounting Information, 1–30. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Rubin, Marc A. "An International Comparison of School Performance Reporting." In Innovations in Governmental Accounting, 301–18. Boston, MA: Springer US, 2002. http://dx.doi.org/10.1007/978-1-4757-5504-6_22.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Magnuson, Katherine A. "Parent-School Partnerships: Accounting for Parents Facing Economic Hardship and Social Marginalization." In Research on Family-School Partnerships, 113–26. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74617-9_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Gonnella, Enrico. "The “functional value” (valore funzionale) in the Tuscan School of “Economia Aziendale”." In The History and Tradition of Accounting in Italy, 89–124. Abingdon, Oxon ; NewYork, NY : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315616971-6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Ntanos, Stamatios, Sofia Asonitou, Grigorios Kyriakopoulos, Michalis Skordoulis, Miltiadis Chalikias, and Garyfallos Arabatzis. "Environmental Sensitivity of Business School Students and Their Attitudes Towards Social and Environmental Accounting." In Strategic Innovative Marketing and Tourism, 195–203. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36126-6_22.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Povey, Jenny, Stefanie Plage, Yanshu Huang, Alexandra Gramotnev, Stephanie Cook, Sophie Austerberry, and Mark Western. "Adolescence a Period of Vulnerability and Risk for Adverse Outcomes across the Life Course: The Role of Parent Engagement in Learning." In Family Dynamics over the Life Course, 97–131. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-12224-8_6.

Full text
Abstract:
AbstractAdolescence is a time when developmental and contextual transitions converge, increasing the risk for adverse outcomes across the life course. It is during this period that self-concept declines, mental health problems increase and when young people make educational and occupational plans for their future. Considerable research has shown that parent engagement in their child’s learning has positive effects on academic and wellbeing outcomes and may be a protective factor in adolescence. However, it is during adolescence that parent engagement typically declines. Most studies focus on early childhood or use cross-sectional designs that do not account for the high variability in both the child’s development and the parent-child relationship over time. In this chapter, we examine the association between parent engagement and students’ outcomes—self-concept, mental health, and educational aspirations—drawing on national data from the Longitudinal Study of Australian Children, while accounting for the school context—school belonging, peer connection problems, and bullying—and parenting styles using panel fixed effects models. We then explore perceptions of parental engagement and educational aspirations among a sample of adolescent students from highly disadvantaged backgrounds using interviews from the Learning through COVID-19 study. Findings show that parent engagement is important for students’ outcomes such as self-concept, mental health and aspirations in early and middle adolescence, even when accounting for family and school context factors. Further, parent engagement in late adolescence, with students from highly disadvantaged backgrounds, continues to be important for positive student outcomes.
APA, Harvard, Vancouver, ISO, and other styles
8

Radišić, Jelena, and Andreas Pettersen. "Resilient and Nonresilient Students in Sweden and Norway—Investigating the Interplay Between Their Self-Beliefs and the School Environment." In Equity, Equality and Diversity in the Nordic Model of Education, 273–304. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61648-9_11.

Full text
Abstract:
AbstractUsing TIMSS 2015 data and a person-centred approach, the chapter focuses on academically resilient students in Norway and Sweden in grade eight. The self-belief profiles of academically resilient students compared with the nonresilient groups (i.e., low SES/low achievement, high SES/low achievement and high SES/high achievement) are investigated. Further, we evaluated the characteristics of the classroom environment for each of the profiles. After accounting for student SES and achievement, personal characteristics, advantages and disadvantages in the classroom and the school environment, we identified distinctive student profiles that might be more prone to risk. In the context of the equality–inequality paradigm, recognition of these profiles can strengthen the possibility to reduce the gap in battling different aspects of inequality across social groups. Concurrently, although we distinguish the same student groups across Sweden and Norway, their distribution within the countries differs. The latter results contribute to the ongoing debate on the dissolution/unification of the Nordic model, especially regarding particular trends within the Swedish education system.
APA, Harvard, Vancouver, ISO, and other styles
9

Ghofirin, M., and N. S. Primasari. "Factors influencing intention to use in implementing accounting standards for Islamic boarding school in East Java: Application of the UTAUT model." In Urbanizing the Regional Sector to Strengthen Economy and Business to Recover from Recession, 140–49. London: Routledge, 2022. http://dx.doi.org/10.1201/9781003303336-16.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Mirra, Carl. "The Emperor’s New Clothes are Accounting Straitjackets." In High-Need Schools, 1–18. Rotterdam: SensePublishers, 2016. http://dx.doi.org/10.1007/978-94-6300-705-4_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "School of Accounting"

1

Zahra, Ladzina Shafira, and Audita Setiawan. "ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS." In Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.

Full text
Abstract:
The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.
APA, Harvard, Vancouver, ISO, and other styles
2

da Silva Ignacio, Luis Henrique, Francisco Souza, and Carlos Duarte. "TIDAL TURBINE PERFORMANCE PREDICTION ACCOUNTING FOR TRANSITION." In 13th Spring School on Transition and Turbulence. ABCM, 2022. http://dx.doi.org/10.26678/abcm.eptt2022.ept22-0005.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Peens, Shaun. "HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end032.

Full text
Abstract:
In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, uncertainty exists regarding the future of FET Accounting and the Accounting profession, when guidance teachers are presumably advising learners to take less suitable subjects, like Mathematical Literacy, History of Geography to enhance school reports. These findings influence the social responsibility of teachers; and it also results in many Accounting students having to spend two or more additional years at university due to their apparent lack of basic Accounting skills. Additionally, the negative perception towards FET Accounting might impact learners’ choices who might not plan a career in Accounting, thereby limiting their ability to secure any career in the financial sector. Collaborative social change is required from the Accounting profession and university alike, especially in the Fourth Industrial Revolution era, where a high degree of ethics and transparency are required.
APA, Harvard, Vancouver, ISO, and other styles
4

Efendi, Irsal, and Muhammad Meftah. "Analysis of Implementation Internal Quality Assurance System School: Case Study of Quality Mapping Analysis in Public Junior High School 1 Medan City in the Graduation Standard." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009870700002900.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Noonan, James. "Accounting for Student Voice: Surveys, School Quality, and State Accountability Systems." In 2021 AERA Annual Meeting. Washington DC: AERA, 2021. http://dx.doi.org/10.3102/1680138.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Irwansyah, M. Rudi, Made Ary Meitriana, and Kadek Rai Suwena. "Student Work Readiness in Vocational High School." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.040.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Siregar, Bahler, and Ridwan. "The Influence of Managerial Ability, School Culture and Motivation on Teachers Performance." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010435000002900.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

"The Impact of History School Curriculum on the Identity of Youth Living in Kurdistan." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Shulan Gao and Yang Xiang. "Notice of Retraction: Design of accounting appointment management system in high school." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC 2011). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011372.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

"Study on the Cultivation Mode of Accounting Talents in School-enterprise Cooperation." In 2018 International Conference on Educational Technology, Training and Learning. Clausius Scientific Press, 2018. http://dx.doi.org/10.23977/icettl.2018.71111.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "School of Accounting"

1

Jackson, C. Kirabo. Teacher Quality at the High-School Level: The Importance of Accounting for Tracks. Cambridge, MA: National Bureau of Economic Research, January 2012. http://dx.doi.org/10.3386/w17722.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Margo, Robert. Accounting for Racial Differences in School Attendance in the American South, 1900: The Role of Separate-But-Equal. Cambridge, MA: National Bureau of Economic Research, May 1987. http://dx.doi.org/10.3386/w2242.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Andrabi, Tahir, Natalie Bau, Jishnu Das, Naureen Karachiwalla, and Asim I. Khwaja. Crowding in Private Quality: The Equilibrium Effects of Public Spending in Education. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/124.

Full text
Abstract:
We estimate the equilibrium effects of a public school grant program administered through school councils in Pakistani villages with multiple public and private schools and clearly defined catchment boundaries. The program was randomized at the village-level, allowing us to estimate its causal impact on the market. Four years after the start of the program, test scores were 0.2 sd higher in public schools. We find evidence of an education multiplier: test scores in private schools were also 0.2 sd higher in treated markets. Consistent with standard models of product differentiation, the education multiplier is greater for those private schools that faced a greater threat to their market power. Accounting for private sector responses increases the program’s cost effectiveness by 85 percent and affects how a policymaker would target spending. Given that markets with several public and private schools are now pervasive in low- and middle-income countries, prudent policy requires us to account for private sector responses to public policy, both in their design and in their evaluation.
APA, Harvard, Vancouver, ISO, and other styles
4

Araya, Mesele, Caine Rolleston, Pauline Rose, Ricardo Sabates, Dawit Tibebu Tiruneh, and Tassew Woldehanna. Understanding the Impact of Large-Scale Educational Reform on Students’ Learning Outcomes in Ethiopia: The GEQIP-II Case. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/125.

Full text
Abstract:
The Ethiopian education system has been very dynamic over recent years, with a series of large-scale education program interventions, such as the Second Phase of General Education Quality Improvement Project (GEQIP-II) that aimed to improve student learning outcomes. Despite the large-scale programs, empirical studies assessing how such interventions have worked and who benefited from the reforms are limited. This study aims to understand the impact of the reform on Grade 4 students’ maths learning outcomes over a school year using two comparable Grade 4 cohort students from 33 common schools in the Young Lives (YL, 2012-13) and RISE (2018-19) surveys. We employ matching techniques to estimate the effects of the reform by accounting for baseline observable characteristics of the two cohorts matched within the same schools. Results show that the RISE cohort started the school year with a lower average test score than the YL cohort. At the start of Grade 4, the Average Treatment Effect on the Treated (ATT) is lower by 0.36 SD (p<0.01). In terms of learning gain over the school year, however, the RISE cohort has shown a modestly higher value-added than the YL cohort, with ATT of 0.074 SD (p<0.05). The learning gain particularly is higher for students in rural schools (0.125 SD & p<0.05), which is also stronger among rural boys (0.184 SD & p<0.05) than among rural girls. We consider the implications of our results from a system dynamic perspective; in that the GEQIP-II reform induced unprecedented access to primary education, where the national Net Enrolment Rate (NER) rose from 85.7 percent in 2012-13 to 95.3 percent in 2019-20, which is equivalent to nearly 3 million additional learners to the primary education at a national level. This shows that learning levels have not increased in tandem with enrolment, and the unprecedented access for nearly all children might create pressure on the school system. Current policy efforts should therefore focus on sustaining learning gains for all children while creating better access.
APA, Harvard, Vancouver, ISO, and other styles
5

Brown, Christina, and Tahir Andrabi. Inducing Positive Sorting through Performance Pay: Experimental Evidence from Pakistani Schools. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/123.

Full text
Abstract:
Attracting and retaining high-quality teachers has a large social benefit, but it is challenging for schools to identify good teachers ex-ante. This paper uses teachers’ contract choices and a randomized controlled trial of performance pay with 7,000 teachers in 243 private schools in Pakistan to study whether performance pay affects the composition of teachers. Consistent with adverse selection models, we find that performance pay induces positive sorting: both among teachers with higher latent ability and among those with a more elastic effort response to incentives. Teachers also have better information about these dimensions of type than their principals. Using two additional treatments, we show effects are more pronounced among teachers with better information about their quality and teachers with lower switching costs. Accounting for these sorting effects, the total effect of performance pay on test scores is twice as large as the direct effect on the existing stock of teachers, suggesting that analyses that ignore sorting effects may substantially understate the effects of performance pay.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'School of Accounting' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography