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Dissertations / Theses on the topic 'School of Accounting'
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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.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2007.Includes bibliographical references (leaves 53-55).
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting: pro-pooling firms can be linked-via political contributions-to U.S. Congresspersons pressuring the FASB on this issue. This result is interesting given the proposal to abolish pooling was due in part to the Securities and Exchange Commission's concerns over pooling misuse. I also find evidence consistent with lobbying support for SFAS 142 increasing in firms' discretion under the standard. Agency theory predicts this unverifiable discretion will be used opportunistically. The results highlight the potential costs of unverifiable fair-value accounting.
by Karthik Ramanna.
Ph.D.
2
Loktionov, Yuri V. "Does accounting quality mitigate risk shifting?" Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/58377.
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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.
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.
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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2020Cataloged 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
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.
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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.
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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.
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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.
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.
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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.
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.
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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.
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.
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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.
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.
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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
11
O'Reilly-Bargate, Karen. "School matriculation as an indicator of success in an accounting programme at Technikon Natal." Master's thesis, University of Cape Town, 2002. http://hdl.handle.net/11427/10956.
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Bibliography: leaves 83-87.The high failure rate of students at Technikons is of great concern to all who are involved in tertiary education. If the current entrance requirements, which are predominately based on matriculation results, are failing to select successful students, these entrance requirements need to be investigated to determine if they are accurate predictors of success. The research reviews the current entrance requirements to Accounting programmes offered at Technikon Natal, and tests the reliability of these requirements, namely matriculation results, as predictors of success in the programmes. Predictor variables such as overall matriculation results, individual subjects or combinations of subjects are considered. The research used students registered for an Accounting diploma at Technikon Natal from 1996 to 1998. The progress of these students was monitored over the period of three years required to complete the Accounting programmes. Overall matriculation results, measured by Swedish points, and subjects studied for matriculation were used to determine if a correlation exists between these results and the number of subjects passed in each year of study. The overall conclusion is that students who have 26 Swedish points and above and/or Accounting matriculation results of a HG-D or SG-C pass more subjects in each year of the three-year Accounting programme than those students who have not achieved these results. The concurrent study of Accounting, Mathematics and Economics was significant for the second and third year of study. A degree of caution is necessary here as students with lower results were also successful in the completion of the Accounting programmes within three years.
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Xue, Yanfeng 1974. "Essays on the relation between managers' incentives and financial accounting information." Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/28685.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2004.Includes bibliographical references.
(cont.) around thresholds do convey information about a firm's future performance, firms with a higher degree of information asymmetry between the management and investors are more likely to use this signaling mechanism, and the capital market recognizes the information content of the earnings management activities and rationally incorporates it in setting prices.
My thesis consists of two separate essays. Each essay, from different angles, examines the relation between managers' incentives and financial accounting information. The first essay examines how a firm's choice between competing innovation strategies can be affected by the use of accounting information versus stock prices as performance measures in the firm's CEO compensation contract. Firms obtain new technology either through internal R&D or through acquisitions. These two approaches are usually labeled as "make" and "buy" strategies. In this paper, I focus on the two major differences between the "make" and "buy" strategies: risk levels and accounting treatment. I hypothesize that the high risk level and unfavorable accounting treatment associated with "make" strategy relative to "buy" strategy lead risk-averse managers to favor "buy" over "make," should they be compensated heavily using accounting-based performance measures. Stock-based compensation, especially stock options, on the other hand, should encourage managers to innovate more through "make" strategies instead of"buying" them from the outside. Using data from US high tech industries, I find evidence consistent with the above hypotheses. The second essay examines whether managers of information-strained firms signal the firm's future performance by managing earnings to exceed thresholds. Because managers' reporting discretion is bounded by the accounting regulations, managing earnings to exceed the current period's thresholds reduces future earnings, making future earnings thresholds more difficult to attain. As a result, only firms with sufficient future earnings growth can benefit from doing so. My empirical results suggest that the earnings management activities
by Yanfeng Xue.
Ph.D.
13
Chang, Josh (Josh Woolim). "Cost accounting system for an emergency department." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98979.
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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2015. In conjunction with the Leaders for Global Operations Program at MIT.Thesis: S.M., Massachusetts Institute of Technology, Engineering Systems Division, 2015. In conjunction with the Leaders for Global Operations Program at MIT.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 113-114).
In 2011, Michael Porter and Robert Kaplan - the godfather of modern managerial accounting and professor at Harvard Business School - said "There is an almost complete lack of understanding of how much it costs to deliver patient care, much less how those costs compare with the outcomes achieved." They also stated "U.S. healthcare costs exceed 17% of GDP and continue to rise" and "a fundamental source of escalating costs is the system by which those costs are measured" [1] In 2015, Beth Israel Deaconess Medical Center (BIDMC), a Harvard teaching hospital, and MIT's Leaders for Global Operations program partnered to address this cost measurement issue for BIDMC's Emergency Department (ED). The joint team developed a cost accounting model and implemented it as a software system. Using the resulting system as a ruler for measuring cost of each patient visit, the ED is now able to assess cost of each visit, identify leverage points for cost reduction, and discover best practices from its own data. Most importantly, the ED is now making informed cost improvement decisions and can measure the impact of changes. This paper documents in detail how we developed the cost accounting model and implemented the cost accounting system at the BIDMC ED, so that other emergency departments may be able to benefit.
by Josh Chang.
M.B.A.
S.M.
14
Shotter, Magdalena. "The influence of Marshallian neo-classical economics on management accounting in South Africa /." Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-08112006-160141.
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Thesis (D. Comm.(Financial management sciences))-University of Pretoria, 2005.Summary in English. Includes bibliographical references (leaves 121-130). Available on the Internet via the World Wide Web.
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Tam, Chui-ling. "Students' attitudes towards learning accounting by the use of discussion forum : a case study /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25474042.
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Rowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.
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This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.
17
Zheng, Kexin Ph D. Massachusetts Institute of Technology. "The roll of accounting in debt contract renegotiations : evidence from positive shocks." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/97865.
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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2014.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 39-44).
Using a hand-collected sample of private debt contracts between U.S. publicly traded firms and financial institutions, I examine the role of accounting in the renegotiation of debt contracts following a positive shock to the borrower's credit quality. I find that, following a positive shock to their credit quality, firms with more timely reporting of good news are more likely to renegotiate their loan contracts and they do so sooner than firms with less timely good news reporting. Further, these effects are more pronounced for firms whose positive shocks can be more credibly communicated through financial reporting. My paper contributes to the literature on the role of accounting information in debt contract renegotiations.
by Kexin Zheng.
Ph. D.
18
Cao, Bing S. M. Sloan School of Management. "Bears and numbers : investigating whether short-sellers exploit accounting-based pricing anomalies." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33662.
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Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management, 2005.Includes bibliographical references (leaves 30-31).
This paper examines whether short-sellers (bears) exploit post-earnings-announcement-drift (PEAD) and the accruals anomaly. I first find that short interest is higher during the period that follows a negative earnings surprise and, to a lesser extent, the announcement of earnings that contains an abnormal income-increasing accrual component. Second, holding both anomalies constant, I find that prices decline more quickly in the presence of higher short interest. However, I do not find that higher short interest improves the pricing of information about future earnings contained in current earnings.
y Bing Cao.
S.M.
19
Jamal, Noriza Mohd. "Management accounting and the implications of supply chain management practices : an empirical study." Thesis, University of Hull, 2011. http://hydra.hull.ac.uk/resources/hull:5345.
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There have been calls for more research into how changes in supply chain management practices (SCMPs) affect management accounting practices (MAPs) and in turn affect performance. While the linkages between SCMPs, MAPs and performance may seem intuitive, to date there has been limited empirical research testing these relationships. The objective of the research is therefore to test a number of hypotheses regarding the association between these variables and firm performance based on the contingency theory framework. Data were collected through a postal survey of senior accounting executives from the Consumer and Industrial Products Sectors under Malaysian publicly listed firms. The relationships between SCMPs, MAPs, supply chain performance (SCPERF) and overall firm performance (OPERF) were analysed using Partial Least Squares (PLS) path modelling in two conceptual models via PLS-Graph Beta Version 3. To supplement the questionnaire survey, semi-structured interviews were used to gather the experiences and views of selected companies as means to triangulate the research study. It was found that SCMPs are directly related to both MAPs and SCPERF, that MAPs are directly related to SCPERF, and that SCPERF was directly related to overall firm performance (OPERF). Although SCMPs and MAPs were not directly related to OPERF, they were related to OPERF indirectly. MAPs were categorized into stages of their evolution as postulated by the International Federation of Accountants (IFAC). The most sophisticated MAPs, however, have a positive direct and indirect association with OPERF. Supply chain performance (SCPERF) is found to be an important mediator linking SCMPs and MAPs to OPERF. The survey findings which are re-affirmed by the interviews are consistent with the contingency theory approach. This research adds to the existing body of research by developing a framework for linking a firm’s SCM practices to its management accounting practices, supply chain performance and overall firm performance. These findings provide management with strategically important insights that strategic supplier partnership, customer relationships, information management and internal supply chain activities are primary factors in SCM that will influence MAPs and supply chain performance. Managers can thus use MA information to effectively create an efficient SCM environment that will lead to improved SCPERF, which will in turn enhance overall firm performance. Areas where future research may prove fruitful are also discussed.
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Nixon, Catherine Ann. "Accounting for 'disclosure' : lesbian parents' identity management in home and school contexts." Thesis, Sheffield Hallam University, 2011. http://shura.shu.ac.uk/20126/.
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This qualitative research explores working-class (educated) lesbian parents' identity management strategies within home and school contexts. Following an evaluation of epistemological debates and social science approaches to theorizing 'self, I highlight the utility of a feminist social constructionist approach to research, and the centrality of language and discourse in the constitution of lesbian parents' subjectivities. This work is informed by poststructuralist, feminist and psychological theories of identity and subjectivity and I take a 'relational approach' to explore ways in which historically and culturally specific ideologies and discourses of sexuality, family and parenting shape lesbian parents' discursive practices and subjectivities. Seven working-class (educated) lesbian parents from the north-east of England took part in interviews about their lesbian parent families and their interactions with their children, friends, family and school staff to explore how lesbian parents talk about their lesbian parent identity and disclosure/concealment of their sexuality. Specifically, a discursive analytic approach was utilized to explore lesbian parents' accounts for disclosure/concealment of their sexual identity and of their lesbian parenting/families, within home-school contexts. From this investigation I identified a key interpretative repertoire: 'sexuality as a form of knowledge' that the women used to construct homosexuality as normal, dangerous, private and progressive. A key finding from this investigation is the discursive strategy of 'positioning others' within constructions of sexuality. Interactive positioning functioned to rationalize accounts for disclosure or concealment of the women's sexuality at different discursive moments and contexts. I problematize existing essentialist models of 'coming out' and highlight how disclosure/concealment of sexual identity can be theorized as an 'accountable' activity which acknowledges the synthesis of culture and subjectivity at the point of discourse. This work also acknowledges ways in which class subjectivity can shape lesbian parents' discursive practices in their negotiation of 'difference'.
21
Skinner, Mary Lou. "Revised manual for student activity accounting for Virginia's public schools." Diss., This resource online, 1997. http://scholar.lib.vt.edu/theses/available/etd-10052007-143403/.
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Tasker, Sarah C. (Sarah Catherine). "Voluntary disclosure as a response to low accounting quality : evidence from quarterly conference calls." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/10356.
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Murdter, Michael J. "Utility cost accounting and market pricing of electricity at the Naval Postgraduate School." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA283400.
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Wong, Mei-yuk Eska, and 黃美玉. "The study of principles of accounts in secondary school: vocational or liberal?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31957535.
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Zhang, Jinjian S. M. Massachusetts Institute of Technology. "Why Big 4 accounting firms did not dominant China's stock market as they did elsewhere." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98984.
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Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, 2015.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 41-46).
The Big 4 accounting firms (PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young) are dominating the audit markets in the U.S., European Union, Japan and theoretically every major capital market EXCEPT China. As of March 2015, there were around 86% of public companies listed in the New York Exchange (NYSE) as audited by the Big 4, while only 6% of the public companies listed in the Shanghai and Shenzhen Exchange as Big 4's audit clients. To understand this phenomenon, this thesis studies the problem not only from an auditor's selection perspective but the audit firms' client acceptance and continuance decision. Moreover, the regulatory environmental development was also discussed to better consolidate relevant factors that contributed to the formation of current auditing market landscapes in China. With respect to conventional auditor selection theories like agency theories by Jensen and Meckling (1976)1, this thesis argued that managers of Chinese listed companies exercised heavy influence in the auditor selection process, resulting in reverse selection problems in auditor selection. The Big 4 accounting firms, on the other hand, enjoy fabulous auditing fee premiums from auditing market segments involving overseas investors/stakeholders because of their unique reputation. However, this fact limits their incentives to expand business to less lucrative market segments. The auditing regulatory environment was also becoming unfavorable to the Big 4 Accounting firms in recent years. This thesis is constructed as below: First, there is an introduction to Big N accounting firms and their global presence. Second, the characteristics of listed companies in China's stock market and the development of accounting and auditing industry in China were elaborated. The third part is specifically addressed to the Big 4 accounting firms and their development in China over the decades since their establishment in 1992. Later we review the current literatures regarding auditor selection, client acceptance and continuance decisions in the third part, and use these frameworks to develop our answers to topic questions in the fourth part. As the conclusion, the fifth part summarizes the arguments developed in the fourth part and addresses the limitations of this thesis. The purpose of this thesis is to form an understanding concerning the question why Big 4 Accounting firms did not dominant China's stock market as they had done in most of the developed markets. Based on these findings, Chinese policy makers may want to improve the corporate governance of the listed companies, especially in those areas related to the independence of auditing committees, if the government wish to improve their overall audit quality provided to domestic listed companies.
by Jinjian Zhang.
S.M. in Management Research
26
Williams, Todd. "Analysis of the relationship of math ability and success in Accounting 1 and 2 at Sheboygan South High School." Online version, 2009. http://www.uwstout.edu/lib/thesis/2009/2009williamst.pdf.
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Downs, Brian. "A Case Study in the For-Profit Postsecondary School Industry: Market and Student Success." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/710.
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Education is the best investment for human capital. The demand for higher education has created a complex milieu with interesting players. One of the most interesting developments is the growth of the for-profit postsecondary sector. A perennial misfit beside the established non-profit institutions, it has become one of the dominate forces in the world of higher education.
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Greig, Phillipa Catherine. "Accounting: A case study of an elective subject in the Queensland senior high school curriculum." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/116901/1/Phillipa_Greig_Thesis.pdf.
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The shift to a knowledge economy has impacted education, particularly curriculum, as governments demand twenty-first century knowledge workers. This case study was developed as an in-depth consideration of the high school accounting curriculum in Queensland in a time of disruption and curriculum change. The study provided insight into stakeholder knowledge of the high school accounting curriculum, perceptions of the curriculum and reasons those perceptions have developed. The findings of this research indicate the skills developed in this elective high school subject are of value to stakeholders in disrupted times. This study has informed a new accounting syllabus in Queensland.
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Marino, Sylvester Anthony. "The impact of graduate school environments and academic departments on the research productivity of accounting professors /." Access Digital Full Text version, 1991. http://pocketknowledge.tc.columbia.edu/home.php/bybib/1116881x.
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Thesis (Ed.D.) -- Teachers College, Columbia University, 1991.Typescript; issued also on microfilm. Sponsor: Gary Natriello. Dissertation Committee: Aaron Pallas. Includes bibliographical references: (leaves 190-204).
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Kongma, Eakapol. "The Approaches for Implementing Knowledge Management Successfully in Educational Organisations, Case Study : Accounting School in Thailand." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508817.
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Noh, Suzie. "An exploration of two accounting-based models for earnings misstatements and their implications for stock returns." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90228.
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Thesis: M. Fin., Massachusetts Institute of Technology, Sloan School of Management, Master of Finance Program, 2014.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 56-59).
Using two popular accounting-based models for earnings manipulation (i.e., the Beneish M-Score and the Dechow F-Score) and the financial data of public companies from 2004 to 2012, 1 find that the M-Score (F-Score) predicts less (more) earnings overstatements during the recent financial crisis in 2007-2008 than other sample years. However, a detailed investigation at the industry level reveals that this does not hold in all industries. I further show that the potential misstating firms flagged by the M-Score tend to under-perform the market both at the aggregate and the industry level, and some of those flagged by the F-Score under-perform at the industry level. Finally, by running Fama-French three-factor regressions at the aggregate level, I provide evidence that the firms flagged by the MScore generally yield negative risk-adjusted stock returns. The evidence suggests public availability of financial statements alone does not ensure that all the elements of financial statements are fully integrated into prices in a timely manner. Overall, this study provides substantial support for the use of quantitative accounting analysis in equity trading.
by Suzie Noh.
M. Fin.
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Beck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.
Full textAbstract:
Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and retention rates of NHC students and to identify the demographic and other characteristics of dropout students relative to those who persist with their studies. Furthermore, the study identified potential barriers to academic success in the sample. An exploratory descriptive research approach was adopted to achieve the general and specific aims of the study. Data were obtained from Management Information Services about NHC dropout students and students continuing with their studies for the period 2005 to 2009. Furthermore, information was gathered for separate samples from a Language Questionnaire and the Learning Enhancement Checklist (LEC) regarding barriers to student success. High dropout rates were found in that more than half of the students dropped out. Correspondingly, the retention rates were low. The findings for the gender, cultural and language groups were interesting but no definitive conclusions could be reached regarding trends related to student dropout and retention in relation to these biographical variables. Performance in Financial Accounting I and II yielded interesting trends. Students at risk for dropping out obtained a mark of 50 percent or less on average for Financial Accounting I and 40 percent or less for Financial Accounting II. The analysis conducted to determine barriers to student success revealed that students did not prepare adequately for lectures; experienced certain difficulties in lectures, tests and VIII exams; found it difficult to manage their studies and time; and experienced financial and psychological problems. The findings of the study can be used to identify students who might drop out at an early stage. Furthermore, the findings can guide the nature of the development and support that NHC students need to succeed. The limitations of the study are noted and suggestions are made for further research into the factors related to student dropout and retention in the field of accounting.
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Kwafo, D. (Deborah). "The impacts of artificial intelligence on management accounting students:a case study at Oulu Business School, University of Oulu." Master's thesis, University of Oulu, 2019. http://jultika.oulu.fi/Record/nbnfioulu-201905081636.
Full textAbstract:
Abstract. The pervasiveness of Artificial intelligence in accounting fraternity has come under serious scrutiny. Artificial intelligence is defined as the intelligence that machines exhibit by imitating human behaviour. AI is altering the roles of accountants. It is redefining the job descriptions of all sectors of professions of which management accountants is not immune to in the global world. There are two begging questions that this study seeks to investigate One concern with the measures put in place by faculty in impacting students with knowledge and skills in AI. The second question concerns the willingness and readiness of management accounting students to adopt the skills and knowledge of AI. The aim of the study is to investigate the impacts of AI on management accounting students. An exploratory design was used to examine the impacts of AI on management accounting students at the Oulu Business School (OBS), University of Oulu. Data was collected through an open-ended interview. Purposive sampling was used to identify eight expertise of whom three were academic professors in accounting, and five were second-year master’s degree students from management accounting discipline. Following a qualitative method approach, the investigation involves recording and transcription of the recorded interviews coupled with traditional notes taking which was later coded, categorized, patterned and themes identified. A semi-structured questionnaire was used to obtain the needed information. The study established from the interview reveals that there is an integration of AI in accounting curriculum, there are good textbooks that integrate AI into accounting but insufficient textbooks that combine AI and management accounting, there is student’s awareness of AI through a seminar, insufficient expertise to teach AI. Findings from students reveal that students are aware of AI; students are also willing to adopt and learn AI skills. Only a few students are oblivious about adopting the skills and knowledge of AI. Majority of the students have also taken AI related courses in their undergraduate studies. Also, the finding indicated that most students have acquired the basic skills and knowledge in database management. Recommendation for the researcher is that management accounting students must continually improve the knowledge and skills in AI to be a ready market in the global world of work and stay relevance now and the future.
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譚翠玲 and Chui-ling Tam. "Students' attitudes towards learning accounting by the use of discussion forum: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256466.
Full text
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Hall, Trevor William. "Secondary school accounting and accounting at university : with particular reference to an evaluation of the relevance of secondary school accounting in Natal to the first year accounting course at the University of Natal, Durban." Thesis, 1992. http://hdl.handle.net/10413/6274.
Full textAbstract:
This dissertation examines the teaching of Accounting in
secondary schools under the auspices of the Natal
Education Department (NED) and the influence that
exposure to Accounting at high school then has on the
performance of students in the first year Accounting
course at the University of Natal (Durban).
Teaching and examining methods in Accounting in Natal
high schools have undergone notable revision since the
introduction of the current Standard 10 syllabus in 1987.
The nature of the revised methodology is assessed through
surveys of the opinions of those individuals with a
direct involvement in high school Accounting i.e. school
pupils, prospective university students, the NED Subject
Committee, school Accounting teachers, university
lecturers and accountants in public practice.
The major findings were that a significant majority of
university students believed that previous exposure to
the subject at high school level was a distinct advantage
in Accounting I, while a significant majority of students
who had not undertaken the subject up to matric level
believed, in retrospect, that they should have done so.
A number of universities are aware of the advantage
enjoyed by students with previous exposure to the subject
and have constructed their first year Accounting courses
accordingly. The University of Natal, however, continues
to treat its Accounting I group as a homogeneous unit,
the implications of which are covered in the study.
Data was collected over a three year period (1988 to
1990) in order to compare the performance of the two
groups of students in Accounting I i.e. those with matric
Accounting and those without. The statistical analysis
revealed that students without matric Accounting have:
* significantly higher drop-out rates (and drop-outs
from this group were of relatively high academic
ability)
* significantly lower pass rates
* significantly lower Accounting I marks, despite the
fact that there is no apparent difference in the
academic ability of the two groups of students.
Whilst the study has focused on the relevance of high
school Accounting towards further study at university,
the point is made that the high school Accounting course
needs to cater also for a majority of pupils who will
choose alternative career options.Thesis (M.Com.)-University of Natal, Durban, 1992.
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李燕坪. "The perception of accounting education and accounting practices for commercial teachers in vocational high school." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/04715351583318581332.
Full textAbstract:
碩士國立彰化師範大學
商業教育學系
97
This paper investigates the perception of accounting education and accounting practices for commercial teachers in vocational high school.According to factor analysis, we have the following interpretation factors such as accounting practice, industry requirement, accounting teaching,circumstances change and curriculum design. We find that it is insignificant between males and females in the perception of accounting education and accounting practices. On the other hand, the differences among locations are all significant. Keyword : Accounting Education、Accounting Practices 、ERP
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Kwarteng, Joseph Tufuor. "Quality in senior high school accounting education in Ghana." Thesis, 2013. http://hdl.handle.net/10500/13924.
Full textAbstract:
The issue of quality in the educational enterprise is of paramount interest to all stakeholders in education. Stakeholders in accounting education expend money, effort, time and other scarce resources that have alternative uses. However, once they have chosen accounting education over other competitive choices, there is need for them to get the satisfaction desired. This is the essence of assessing the quality in senior high school accounting education in Ghana to enable the stakeholders evaluate the investments they have made to guide future decisions and actions. The study was a descriptive survey that drew from both quantitative and qualitative methods of research. This involved the use of questionnaire, observation, vignette and documentary analysis. Only 159 accounting teachers and 2242 accounting students in public senior high schools offering accounting education in Ghana were involved in the study. These participants were drawn from Brong Ahafo, Northern, and Western Regions which were randomly selected from each of the three zones as in Southern (Central, Greater Accra, Volta and Western Regions), Middle (Ashanti, Brong Ahafo and Eastern Regions) and Northern (Northern, Upper East and Upper West Regions). Descriptive and inferential statistics, content analysis, narratives and themes were used to analyse the resulting data.
The study found among other things that the quality in senior high school accounting education was poor. It was accordingly recommended that accounting teachers inspire enthusiasm in the delivery of cost accounting lessons. On their part, accounting students should disabuse their minds and erase the erroneous mentality that cost accounting is not interesting. School authorities should acknowledge and make provisions for continuous professional development to capacitate accounting teachers to holistically implement the entire curriculum to avoid the selective implementation. They should as well strengthen instructional monitoring and supervisions should be encouraged and strengthened. Other research should focus attention on extensive studies on the teaching and learning resources for accounting lessons delivery.Curriculum and Instructional Studies
D. Ed. (Curriculum Studies)
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Hayes, Nyuk S. "Outsourcing of typical accounting functions: impact on the accounting services industry." Thesis, 1999. https://vuir.vu.edu.au/18170/.
Full textAbstract:
Since the Australian recession which began in the 1990s, outsourcing has
received considerable attention. Amongst the many benefits that outsourcing is
believed to offer, a key benefit is that it allows organisations to focus on their
competitive strengths while contracting out non-core activities.
While there is currently a considerable amount of studies and evidence on the
costs and benefits of outsourcing, much of this is centred on Information
Technology. There are predictions and some anecdotal evidence indicating
that the outsourcing of typical accounting functions will increase as we
approach the second millennium. The questions left unanswered are many:
• are the trends in the outsourcing of typical accounting functions really on the
increase?
• what are the rationales and perceived benefits associated with the
outsourcing of typical accounting functions?
• does the outsourcing of typical accounting functions raise any concerns?
• what impact will outsourcing have on the service providers in the accounting
services industry?
This study has been designed to answer the above questions. The methodology
undertaken necessitated two separate surveys which were conducted over a
period of 6 months within 1997 and 1998. Both surveys were based on mailed
questionnaires which were forwarded to 300 service-user organisations and 300
service-provider organisations.
Several key findings have emerged from this study:
• the increasing trend to outsource in between 1992 and the period beyond
1997 had only applied to two out of nine accounting functions.
• the outsourcing of typical accounting functions were not undertaken by at
least 75% of responding firms in 1997.
• there were differences between service-buyers' and service-providers'
perception of outsourcing benefits.
• the outstanding number of concerns associated with the management and
control of outsourced functions as well as humans resource, technological
and financial issues was a factor which appear to have deterred firms from
outsourcing typical accounting functions.
The recommendations arising from this study are summarised, as follows:
First, in order to minimise undesired outcomes as a result of outsourcing,
service-user firms need to consider several issues before the decision to
outsource is made. These issues include the strategic importance of, and
existing problems associated with their accounting functions, as well as the risks
and benefits of outsourcing those functions.
Second, service providers' ability to deliver services at pre-determined levels are
more likely to be successful if they are prepared to specialise in the types of
client industries where risks can be measured.
Third, the identification of human resource problems warrants some research
into how organisations can achieve a win-win situation with in-house staff
whose positions are jeopardised as a result of outsourcing arrangements.
Fourth, service-provider firms need to be aware and perhaps become familiar
with the capabilities of commercially available software for the processing of
basic accounting functions.
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Beh, Chooi San. "Financial accounting disclosures and corporate governance in Malaysia." Thesis, 2009. https://vuir.vu.edu.au/15210/.
Full textAbstract:
The paper is on Malaysia, an emerging market, which had enjoyed strong economic activity with growth of 8-9% p.a. for a decade before the Asian financial crisis hit the
region in 1997. The local currencies in the region came under pressure as capital took flight from the region. Credit and trade receivables became difficult. Assets and share values plunged dramatically as demand fell. A number of companies which had expanded rapidly through acquisitions and diversification with heavy borrowings in
the past became insolvent. Investors and other stakeholders lost money with the failure of the companies. Many blamed the inadequate financial information and poor corporate governance as agency issues for their loss.
Using the data of companies with poor earnings that were subsequently placed on the
KLSE PN4 list, the study confirmed previous studies that earnings affect share prices.
The share prices fell with negative earnings and remained low with declining earnings up to the PN4 announcements in 2001. Earnings management was evidenced by the use of the statistical model and the high standard deviation. There was, however, a marked change in 2005. Good management practices and transparency in financial information promotes growth.
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Brooks, Albie. "Management accounting innovation and organizational learning." Thesis, 2002. https://vuir.vu.edu.au/15444/.
Full textAbstract:
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and Kaplan's (1987) Relevance Lost: The Rise and Fall of
Management Accounting, innovations such as activity-based costing/management, the balanced scorecard, value-chain analysis and economic value-added systems have been
introduced by organizations to improve the quality of information and management within those organizations. At the same time there has been a growing interest in the
concept of organizational learning. While the literature in this area is dispersed across a range of disciplines, there has been a growing interest in the concept in the business and management literature, and, to a lesser extent, the accounting-related literature.
The purpose of this study is to explore the potential links between these two broad concepts, namely, management accounting innovation and organizational learning. It is
believed that the thesis will contribute to the further development of theory in the areas of management accounting innovation and organizational learning.
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Whitefield, Despina. "Personal and interpersonal skills development in an accounting degree: a case study of accounting education." Thesis, 2003. https://vuir.vu.edu.au/1665/.
Full text
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Wong, Betty-May, and 翁美月. "The research of accounting subject management strategy in the vocational high school." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/qnt5qe.
Full textAbstract:
碩士中原大學
會計研究所
92
Abstract The main purpose of the study is to research and evaluate the Accounting Management of the Commercial High School at present, and toward the feature. The study has collated the needs of the industry world as the feature guidance of the Commercial High School Accounting subject. The study is focusing on the topic of “ The research of the Commercial High School Accounting Management Strategy”. It provides the suggestion of the reform of the present Commercial High School Accounting Management; to unveil the existing blind point of the Accounting Industry, and to trigger the attention from the Education Department and the Accounting Industry. The study has adopted the survey, by using the Learned Organization and the Industrial World as research sample; the 400 questionnaire have been made, and the 268 questionnaire are available. The Commercial High School Accounting Management Strategy as dependent variable, the Commercial High School Accounting students’ background、the students’ ability、professional ability and the character as independent variable. The following statistic methods: percemtile、mean average、standard deviation、Chi-Square Tests、CHAID and polychotomous logistic regression model adopted in this study. Conclusion: 1. The Learned Organization and Industrial World both acknowledged the Commercial High School accounting students have no obvious difference on basic ability、professional ability and the characters. 2. The Learned Organization and Industrial world advocated “ Entering a Higher School”, it means the diploma has still been laid stress on most. 3. The Learned Organization and Industrial World both agreed the necessary for existence of the Commercial High School accounting subject, it could be managed towards “ Converged Business Management Groups”. Finally, according to the conclusion, the Commercial High School accounting subject has the space reform indeed, the curriculum design、qualified teacher plan、assisting students acquire the certificate, and improving the foreign language ability….etc, are the ways to reform and start. By also submits the related suggestions for feature Accounting education reform reference.
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Chuang, Shih-hsien, and 莊士賢. "Factors Influencing Commercial Vocational High School Students'' Accounting Learning Effects." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/37843087390724101188.
Full textAbstract:
碩士國立雲林科技大學
技術及職業教育研究所碩士班
100
The purpose of this study was to explore the accounting curriculum learning effects and related factors for commercial students in vocational high schools. Based on the literature analysis of Cognitive Development, Motivation Theory, and Learning Strategy Theory, this study induced three influential factors including personal characteristics, self-efficacy, and learning strategy. In addition, this study focuses on the investigation research method. The researcher designs “The survey on accounting studying effects of commercial students in vocational high school students”, a questionnaire was developed by the researcher. The samples of survey were 1,070 students in commercial high schools. The effective questionnaires were 1,045 copies, The descriptive statistic, t-test, one-way ANOVA, Canonical Correlation and Structural Equation Model were conducted to test each research question. The researcher obtained subsequent results after statistical analysis as follow: 1. Commercial Vocational High School Students’ “self-efficacy” had significant differences in students’ gender, grades, school attribute and departments. Among all the indicators of self-efficacy , the score of “self-expression”was the highest, and “the confidence level” was the lowest. 2. Commercial Vocational High School Students’ “learning strategy” had significant differences in students’ gender, grades, school attribute and departments. Among all the indicators of learning strategy of students, the score of “self-introspection” was the highest, and the level “active planning” was the lowest. 3. Commercial Vocational High School Student’s “accounting learning effectiveness” had significant differences in student’s genders, grades, school attribute and departments. Among all the indicators of accounting learning effectiveness of students, the score of “learning regulated” was the highest, and “learning conversion” was the lowest. 4. Commercial Vocational High School Student’s self-efficacy ,the level of “confidence”, “capability evaluation” and “self-expression” were important factors to influence learning strategy, the level of “active planning”, “remind practice” and “self-introspection”. 5. Commercial Vocational High School Student’s self-efficacy ,the level of “confidence”, “capability evaluation” and “self-expression” were important factors to influence study of accounting effects, the level of “learning satisfaction”, “learning regulated”, “learning conversion”, and “learning performance”. 6. Commercial Vocational High School Student’s learning strategy ,the level of “active planning” and “remind practice” and “self-introspection” were important factors to influence accounting learning effectiveness, the level of “learning satisfaction”, “learning regulated”, “learning conversion”, and “learning performance”. 7. Commercial Vocational High School Student’s “self-efficacy” has a significant direct effect on their “learning strategies,” and also has a significant indirect influence on “accounting learning effectiveness” through “learning strategies.” “learning strategies” plays a partial mediating role in the relationship. 8. Both “self-efficacy” and “learning strategies” had a goodness of fit to the influential model and data of “accounting learning effectiveness”.
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Beh, Chooi San. "Financial accounting disclosures and corporate governance in Malaysia." 2009. http://eprints.vu.edu.au/15210/1/beh.pdf.
Full textAbstract:
The paper is on Malaysia, an emerging market, which had enjoyed strong economic activity with growth of 8-9% p.a. for a decade before the Asian financial crisis hit the region in 1997. The local currencies in the region came under pressure as capital took flight from the region. Credit and trade receivables became difficult. Assets and share values plunged dramatically as demand fell. A number of companies which had expanded rapidly through acquisitions and diversification with heavy borrowings in the past became insolvent. Investors and other stakeholders lost money with the failure of the companies. Many blamed the inadequate financial information and poor corporate governance as agency issues for their loss. Using the data of companies with poor earnings that were subsequently placed on the KLSE PN4 list, the study confirmed previous studies that earnings affect share prices. The share prices fell with negative earnings and remained low with declining earnings up to the PN4 announcements in 2001. Earnings management was evidenced by the use of the statistical model and the high standard deviation. There was, however, a marked change in 2005. Good management practices and transparency in financial information promotes growth.
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Huang, Zih-Wei, and 黃子威. "The Impact of the IFRS Implementation on Accounting Education in Vocational High School and Comprehensive Senior High School." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/92707137303811255557.
Full textAbstract:
碩士國立雲林科技大學
會計系碩士班
100
In order to keep pace with the globalization trend, the government puts greater efforts put on adopting International Financial Reporting Standards (IFRSs) in 2013. It’s a concerned issue to realize whether teachers can adjust the content of course in time and students can accommodate the change of using IFRS in Vocational High School and Comprehensive Senior High School. The results show that most of teachers will increase the willing of advanced studies, and expect Ministry of Education and testing center are be able to announce the schedule of using IFRS in examination as soon as possible.
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Wise, Victoria Jane. "Consolidation accounting issues in the Australian public sector." Thesis, 2004. https://vuir.vu.edu.au/15283/.
Full textAbstract:
The aim in this study was to examine issues surrounding the cross-sector transfer of a private sector financial reporting practice, known as consolidated financial reporting, to the Australian public sector. The study was conducted using the theoretical frameworks of commandership, accountability and usefulness of financial information. Commander theory was chosen as it is ideally suited to the hierarchical system of control over resources that exists within the public sector; accountability
because it is a fundamental requirement where public resources are involved; and usefullness because it is a rational basis for the production of financial information.
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Van, Romburgh Henriette. "Accounting education : investigating the gap between school, university and practice / Henriette van Romburgh." Thesis, 2014. http://hdl.handle.net/10394/12082.
Full textAbstract:
Various studies have highlighted the problems faced in accounting education. Some of these
problems refer to the stagnating accounting curriculum, limited resources available to
students from designated black empowerment groups, and the underdevelopment of skills
required by practice. This study focuses specifically on the problems faced in secondary and
tertiary accounting education in South Africa (SA) and the effects of these problems on
practice.
The first article of this study emphasises the various causes for the declining pass rate in firstyear
chartered accountancy (CA) students. For this purpose, the researcher gathered
information on the perceptions of first-year CA students and of lecturers involved in
departments of accounting at SA universities. One of the possible causes identified is the
apparent gap between school and university accounting education, especially in respect of
curriculum, teaching quality and textbooks. The study revealed that students from designated
black empowerment groups are facing the most problems in SA accounting education.
The second article addressed the skills shortages in first-year CA trainees that practitioners
have to deal with. According to the results, the majority of the participants felt that
universities do not sufficiently equip students with the skills necessary to be successful in
practice. The skills shortages identified included the inability of first-year trainees to
determine the extent of testing needed in audits and to think independently. It also seemed as
if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are
expected to equip students in order to be successful in practice.
The researcher drew conclusions and made recommendations based on the information
obtained from the above-mentioned two studies.MCom (Accountancy), North-West University, Potchefstroom Campus, 2014
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Chen, Yi-Hua, and 陳怡樺. "A study on the competency indicators of accounting students in vocational high school." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/66707148589862998613.
Full textAbstract:
碩士淡江大學
會計學系碩士在職專班
99
The purpose of this study is to investigate the importance of competence indicators for accounting students in vocational high school and the satisfaction with the quality of accounting education. The target respondents of questionnaire are the accounting teachers from the vocational high school and the University of Science and Technology. The results of this study are as follows: 1. The vocational high school teachers think "the use of accounting procedures" is the most important competence indicator to further studies after graduation, and the "Business etiquette " is the most important employability. 2. The university teachers think that the competence level of vocational graduates is low, especially in "self-learning competence ". 3. The university teachers think that although most graduates choose further studies, but vocational schools must train students the professional competence for career, especially in professional ethics and basic skill of tax. 4. The university teachers are dissatisfied with the 5 teaching effectiveness of core competencies .Their satisfaction are lower than the vocational teachers, and dissatisfied on the whole quality of accounting education. Finally, this study suggests that vocational schools should provide students with different needs, especially related to accounting practical courses, and enhance self-learning and professional ethics. Educational officer should revise the competence indicators for the accounting students in senior vocational school and Enhance the value of the occupational certificate.
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Varghese, Scaria. "The just-in-time philosophy and the accounting implications." Thesis, 1993. https://vuir.vu.edu.au/15719/.
Full textAbstract:
This minor thesis looks at the accounting practices of the Just In Case philosophy and the changes JIT has brought to the traditional accounting. It further explains the JIT philosophy; human resource accounting and its
implications; financial accounting and its implications; the pitfalls of present cost accounting; management accounting and its implications; JIT cost accounting of the future; and finally sheds some lights on the Australian experiences of JIT manufacturing.
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Owens, Thomas Robert. "Factors related to the ability of Wisconsin school districts to utilize the Wisconsin elementary and secondary school accounting system." 1986. http://catalog.hathitrust.org/api/volumes/oclc/15651079.html.
Full textAbstract:
Thesis (Ph. D.)--University of Wisconsin--Madison, 1986.Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 108-111).