Dissertations / Theses on the topic 'System of accounting'

Thesis (Ph. D.)--University of Oregon, 2005.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 69-71). Also available for download via the World Wide Web; free to University of Oregon users.

Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.

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.

Thesis (S.M.)--Massachusetts Institute of Technology, System Design & Management Program, 2001.
Includes bibliographical references (leaves 68-69).
An overview of the operation of a modem, high bypass ratio, dual spool turbofan engine is presented to identify the multitude of system level interactions that must be considered when developing such an engine. The Design Structure Matrix (DSM) is used to demonstrate how it maps these relationships and, if utilized in the right manner, can reduce the occurrence of escapes (i.e., a deliverable that does not meet customers' expectations). The context of this thesis is the complex system design, and development process, of a commercial aircraft gas turbine engine (specifically the Pratt & Whitney PW4000 engine family). Unlike previous gas turbine engine DSM work, the matrix created in this thesis is generated from the point of view of the Systems Engineering organizations at Pratt & Whitney. The sequenced matrix captures the non-local knowledge that is currently absent from Pratt & Whitney's existing knowledge management documentation. Testing the DSM against past instances of rework and unexpected design issues substantiates its validity as the basis for performing this function. Finally, examples are presented to demonstrate how the DSM can be used to prevent future escapes.
by Glenn D. Bartkowski.
S.M.

The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative domains as a single virtual system. There are an increasing number of scientific and business projects that employ Grid computing technologies for large-scale resource sharing and collaborations. Early adoptions of Grid computing technologies have custom middleware implemented to bridge gaps between heterogeneous computing backbones. These custom solutions form the basis to the emerging Open Grid Service Architecture (OGSA), which aims at addressing common concerns of Grid systems by defining a set of interoperable and reusable Grid services. One of common concerns as defined in OGSA is the Grid accounting service. The main objective of the Grid accounting service is to ensure resources to be shared within a Grid environment in an accountable manner by metering and logging accurate resource usage information. This thesis discusses the origins and fundamentals of Grid computing and accounting service in the context of OGSA profile. A prototype was developed and evaluated based on OGSA accounting-related standards enabling sharing accounting data in a multi-Grid environment, the World-wide Large Hadron Collider Grid (WLCG). Based on this prototype and lessons learned, a generic middleware solution was also implemented as a toolkit that eases migration of existing accounting system to be standard compatible.

MBA Professional Report
Secretary of Defense Donald Rumsfeld, in a memo dated 19 July 2001, indicated that one of his highest priorities in transforming the Department of Defense (DoD) is to have reliable, accurate and timely financial management information. To facilitate this, Secretary Rumsfeld established the Business Management Modernization Program (BMMP). The BMMP is an implementation program charged with transforming the DoD's framework. One of the initiatives of the BMMP is to provide a modern financial management system that transforms business operations to achieve improved warfighter support while enabling financial accountability. The tool, the Defense Enterprise Accounting Management System (DEAMS) is a modified Commercial Off the Shelf (COTS) financial management system. DEAMS is expected to transform DoD financial management so that timely and accurate information supports effective decision-making. According to DoD guidance, to effectively develop, acquire, test, and support DEAMS it is critical that system resources are identified, tracked and evaluated. Through out this document, this process will be referred to as a support/sustainment plan. To date, a viable system support/sustainment plan has not been developed for DEAMS. The focus of this MBA project is to create a platform for a support/sustainment plan. The support plan is a living management tool. Its purpose is to ensure the system performs to warfighters requirements and identifies system performance short-comings over its life cycle.

This study designs an activity-based costing (ABC) system for a retail store specializing in one single product line and examines the suitability of ABC for such a context. This is of interest since traditionally ABC has been believed to have high-potential applications in business contexts where product diversity is high. The underlying assumption is that when product diversity is low, traditional costing systems manage to allocate costs accurately. A prescription glasses retailer serves as a research site for this study. Eyeglasses retailers have been considered in prior research to best represent businesses that offer one single type of goods. A contingency framework is used to preliminary assess the suitability of ABC for the studied company. Then an activity-based costing system is designed for the firm using a step-by-step approach. At the end ABC product costing is compared to current product costing obtained from traditional methods to compare and analyze the differences. The study finds that the existing traditional costing system produces inaccurate product costs despite the low product diversity in the company. ABC information proves to be more accurate and more useful for customer profitability analysis, and decision-making in product pricing and capacity planning. These results entail that the relation between product-diversity and ABC adaption should be revisited. This case study might give useful insights on contingent factors that have a higher enabling potential for ABC compared to product diversity, such as cost structure.

Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, School of Engineering, System Design and Management Program, Engineering and Management Program, 2016.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 64-67).
Pharmaceutical drug development is exhibiting a consistent trend of increased R&D investment required per successful therapy brought to market. Simultaneously, cultural and political sentiment is increasingly putting downward pricing pressure on new therapies. In this difficult environment it is clear increases in efficiency, as far upstream in this development process as possible, are critical. One aspect of efficiency in this industry is the accuracy with which drugs in early development are valued; this valuation is performed in consideration of multiplied criteria with significant ambiguity and extensive uncertainty, and typically in the context of multiple drugs in the development pipeline. This thesis develops an approach to this drug portfolio valuation process that is intended to reduce human bias in the decision process, and increase the consistency of multi-criteria consideration. This valuation model for drugs in early development considers monetary and utility values in conjunction with a rules based expert system to estimate the value of a portfolio of drugs. This model takes categorical and continuous inputs about drugs in development and maps this to value to the relevant company or investment group. Specifically, the model utilizes scorings for individual drugs along many criteria and a formal representation of the relevant company's structure and strategic goals as input. Applying value functions that use non-linear relationships between input capability and the resulting value to the company, an amalgamated utility value is estimated for the drug portfolio in the context of a given company and / or investment strategy. This value mapping allows for the inclusion of expert knowledge and judgement to a systematic and consistent assessment of multiple criteria. The outputs of the system allow for visual and quantitative comparisons of potential groups of drugs for development. The model produces an amalgamated utility valuation for the portfolios under consideration, with the capability to analyze a set of portfolios with multiple strategic scenarios, and produces visual comparisons of these multiple scenarios. In addition, the model estimates an adjusted net present value for the portfolios with weighted input from the various assessment criteria. Initial results from this modelling are not predictive at this stage, but illustrate the capability of this model to reduce decision bias and improve the capacity for consideration of many relevant criteria.
by Benjamin T. Burley.
S.M. in Engineering and Management

An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory. A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses. Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis. The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.
Ph. D.

Bakgrund:  Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att dessa forskningsområden särskiljs i akademisk litteratur, medan extern- och internredovisning i praktiken, enligt vissa forskare, närmat sig varandra. Vad detta, sammantaget med utvecklingen av informationssystem, ger för möjligheter att utforma redovisningsekonomers och controllers yrkesroller har i tidigare studier lyfts fram som ett intressant forskningsområde. Syfte:  Syftet med denna studie är att öka förståelsen för hur redovisningsekonomers och controllers yrkesroller utvecklas och utformas i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Metod:  I studien tillämpas en kvalitativ metod där det empiriska materialet består av intervjuer inom en ekonomifunktion. Studien har genomförts som en fallstudie med longitudinella inslag. Slutsats och diskussion:  Studiens resultat visar tecken på en hybridisering av redovisningsekonomens och controllerns yrkesroller i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Dessa kontextuella förutsättningarna kan sägas ha möjliggjort denna hybridisering, men kan dock inte sägas vara de definitiva orsakerna till denna.
Background:  This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose:  The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method:  The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion:  Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.

This study constitutes an attempt to analyse the impact of privatisation upon an organisation. The literature on privatisation suggests that one aspect of the process is the creation of new organisational form. In particular, it is believed that the influence of accounting may increase with the introduction of a new commercial ethos. The study traces this change in a privatised Malaysian Telecommunication Company, using Laughlin's model (1991), and Greenwood and Hinnings'(1988) work on organisational tracks to provide a theoretical framework. The research was carried out as an explanatory case study, using the interpretative approach.Information was obtained from documents and from interviews, during the course of four visits to Malaysia,including a three-month attachment to the organisation.To the best of the researcher's knowledge, this is the first such study to be conducted on a public sector organisation in a developing country. The findings of the study may be summarized as follows: (1) Accounting emerged as visible in the organisation, with elements of the accounting system increasingly prevailing in the design archetype, with a new emphasis on planning,budgeting, responsibility accounting, accountability, and performance appraisal. (ii) At the same time, accounting was not able to penetrate into the first level, i.e. the values and beliefs, of the interpretative model, leaving the organisation in a 'schizoid' position (Greenwood and Hinnings, 1988) i.e. tension between the engineering and accounting systems. Colonization change has not taken place, as engineering is reemerging in the organisation because of inherited values, rapid technological advancement of the industry and increasing demand for telecommunication services. The assimilation of financial and commercial values appears to be limited, largely confined to fundamental planning. In addition to shedding light on the accounting and organisational consequences of privatisation, this research suggests that organisational change should be examined more from the process point of view, as it was found that there are interconnections or interrelations between the first, second and third phases of disturbance to the organisation. Moreover, accounting can no longer be studied in isolation, as it is influenced by the economic, organisational and political context. Finally,the study has assisted in the development of Laughlin's skeletal model.

The purpose of this dissertation was to explore the facts regarding the rhetoric of democratization and broadening the base of higher education with reference to the development of the Virginia Community College System. In a state with a tradition of conservatism and elitism toward public education, this study sought to identify those factors which accounted for the adoption of a populist notion, the community college system.;Established in 1966, the system was late in coming compared to other states. The first continuously operating two-year public college was established in Joliet, Illinois, in 1901, and California, along with other states, soon followed. This study also sought to answer why Virginia did not act sooner in creating a public community college system.;Relying primarily on available documents, forces and changes of the 1950s and 1960s which finally resulted in the adoption of the two-year comprehensive community colleges were explored and interviews of some key individuals were also used to confirm the importance, credibility, and interpretation of those documents.;Based on the findings, several conclusions were made. First and foremost, the development of a comprehensive community college system in Virginia was not the direct result of a cry for democratization or broadening the base of higher education (equal opportunity). The development, in fact, evolved from a series of problems facing the State. Through the vision and leadership of Governor Mills E. Godwin, Jr., the establishment of the Virginia Community College System was promoted and adopted. Time, care, and thoughtful consideration (in the traditional Virginia fashion) brought to fruition this system which was an immediate cure for a number of ills. It answered the following needs: It provided a cost-effective and efficient way to accommodate an increasing enrollment; it was a vehicle for occupational/technical training in support of industrial development and keeping up with advancing technology; and it provided a method for coordination of all two-year institutions. and finally, although the Virginia Community College System was adopted without compromising the past tradition of conservatism and elitism, it did come to be a vehicle for broadening the base of higher education in Virginia.

This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these changes highlights three factors: the relationship between the accounting system and the labor force, the emergence of accounting as a control mechanism and the diminishing informational content of the firm's annual reports. Primary sources are used to document the perspectives of the Quincy management and to assess the motivations for accounting processes such as internal control, auditing procedures, responsibility centers and other managerial practices. This study addresses the inherent nature of accounting information and its relationship to the economic and social environment of an individual firm in the nineteenth century.

The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system with certain protections for income shifting is ideal for U.S. corporations.

This thesis explored the dynamics of cost accounting systems (CAS). It focused on particular situations in which CAS can become institutionalised, embodying settled patterns of action and thought common to an organisation (Burns & Scapens, 2000). In such context, it is argued that the greater the degree of institutionalisation of CAS, the more difficult they are to change, and vice versa. This thesis has investigated the conditions and processes through which CAS can change and/or persist (i.e., remain relatively unchanged) through time. Exploring when, how and why institutional change and/or resistance may occur in CAS, is the specific motivation of this thesis. The following investigates CAS at a large oil refining organisation operating in Libya (RefCo). RefCo was undertaken as an interpretive case study, involving data collected through interviews, archives, internal company documentation and general (formal and informal) observations. The CAS in RefCo was subject to two change initiatives in a relatively short space of time. The first source of change was a requirement of its parent company to shift from a traditional production-orientation to a more commercial-orientation. With minimal resistance, the highly institutionalised CAS of RefCo evolved to become much more geared towards commercial decision-making. The second source of change originated in the recommendations of an external consulting organisation, who recommended that RefCo changed its CAS to take on more ‘best-practice’ principles, but also as part of a wider initiative of implementing Enterprise Resource Planning systems (ERPs). However, this particular change initiative faced significant resistance. Analysis of the case was informed by institutional theory using, in particular, the concepts of deinstitutionalisation (Oliver, 1992), institutionalisation (Burns & Scapens, 2000), and politics and power mobilisation (Hardy, 1996). In contrast to the more conventional view that institutionalised practices (e.g., CAS in RefCo.) are difficult to change, this thesis has shown how such practices can be destabilised and changed through the configuration of a complex and dynamic process of costing system change. It suggests an institutional interdependence that underpins the interrelation between various components of the organisational system, and exemplifies an intertwining between CAS and operation control. While CAS change processes were shaped by ongoing changes in operation control, the outcomes of the former provided an institutional basis from which to make sense of the operational activities (Scapens, 1994). This interdependence helps sustain day-to-day organisational life in RefCo and contributes to our understanding of both change (processes) and resistance in relation to institutionalised practices. Moreover, we observed that a great deal of such change and/or resistance could be understood and explained in terms of politics and power mobilisation.

"Author biographies are available in the expanded on-line version of this article [http://www.insidegnss.com/auto/julyaug09-tetewsky-final.pdf]"
"July/August 2009." Web site title: Making Sense of GPS Inter-Signal Corrections : Satellite Calibration Parameters in Legacy and Modernized Ionosphere Correction Algorithms.

Thesis (Ph. D.)--University of Oregon, 2002.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 58-59). Also available for download via the World Wide Web; free to University of Oregon users.

In most developing countries there has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these countries have rushed to apply international accounting standards, also without considering their individual circumstances. The basic premise on which the research rests is that this situation can not be allowed to presist. There exists a critical need for a model for identifying and managing accounting problems in developing countries. The building blocks of the suggested model are: (i) the three dimensions of the characteritics of the conceptual framework for financial accounting and reporting (structural organisational, and environmental), (ii) the applicability of the general medical model for disease regulation to accounting problems, and (iii) the applicability of the medical model for regulating schizophrenia to accounting problems in developing countries, having taken into consideration that accounting practices in these countries suffer from the two main symptoms (thought insertion or substitution, and will taken over and controlled by external forces) of the central syndrome of schizophrenia as a result of adherence to various foreign accounting influences. The proposed model comprised three interconnected processes: W case history, (ii) diagnosis which consists of preliminary examination and primary investigation, and (iii) treatment and management. it has the following advantageous characteristics: it is inductive and deductive, democratic and autocratic, comprehensive, systematic dynamic, and finally descriptive and prescriptive. It is believed by this writer that the attempt to develop the model should be accompanied by empirical study concerns with testing its applicability. The empirical study will be conducted in one of the developing countries, Egypt, because of the factors which will be discussed later. It has become apparent from the case history review that Egyptian accounting practices in the first studied period (from 1805 to 1956) suffered from accounting schizophrenia. In 1966, there was positive step for development with the issuing of the Egyptian unified accounting system which represents a reliable body of specialised knowledge for both the producers and users of accounting information. But there has been a long debate about the problems of the system because there is no diagnosis of them by empirical methods. Data for diagnosis process were collected through personal interview by structured questionnaire in the National Investment Bank in Egypt as a user of the information provided by the system. Statistical analysis of the data revealed that the system does work but it suffers from some problems which affect the usefulness of the provided information. These problems have been classified into three categories: structural, organisational, and environmental. Many of them are believed to result from important causes deeply rooted in human elements. The treatment must start from this key problem; human elements. Since 1974, the open Door Policy has been adopted and there are many new foreign pressure groups. The rush step towards the adoption of international accounting standards may cause the recurrence of accounting schizophrenia. In order to avoid this recurrence the strategy of 'prevention is better than cure' must be followed.

[EN] New European policies established in the Blueprint (EC, 2012) propose the use of water accounting for the allocation and reservation of water resources. This course correction contrasts with the calculation of water balances that has been used since the last century in Spain for this purpose. According to the European Commission (EC, 2015) the difference between the two approaches is the inclusion of the economic component. This argument is indisputable, but it would also add that both "asset accounts" and the physical supply and use tables require a type of information that had not been considered until now. In view of this new challenge, the use of hydrological and water resources management models is essential. This thesis aims to implement a methodology for the transition between water balances and water accounting considering the special characteristics of the Mediterranean basin (with a high degree of regulation and the use of unconventional resources). In the same line, it raises the need for the definition of an indicator to assess the performance of a water resources system taking into consideration the origin of the water resources as a measure of the degree of stress suffered by the systems. This thesis is presented by publications and seeks to address the methodologies and indicators used to date in the planning and management of water resources. First, the state of the art is analyzed in the first publication of the thesis, as detailed in Annex 1. The second publication, analyzes the key elements for formulating water balances that will determine, to a large extent, results obtained, as detailed in Annex 2. The third publication, in Annex 3, tries to explain how in those basins where the use of water resources is close, or even higher, to their availability, the use of balances based solely on variables such as rainfall and temperature are not sufficient. And due to the high regulation of water resources they should also include the results of water management models. This approach contrasts with the proposals made by the countries of northern Europe focused mainly on hydrological models. In order to address the water accounting approach a pilot case located in the Andalusian Mediterranean basins was analysed. This work is presented in the fourth publication, reproduced in Annex 4. This initial analysis has served to highlight the need to develop a complementary software that allows unify the results of hydrological and water management models for calculating water accounts. The development of this software, which has been called AQUACCOUNTS, and its application to a general case with all the detail required in water resources planning has been published in the fifth article presented in Annex 5, taking the Júcar River Basin as a case study. From these results, a classification of water exploitation systems was carried out according to their degree of stress. These results were compared with the ones in Annex 2 which proposes the use of the indicator of exploitable water resources and which has been obtained with the traditional water balances approach. Finally, Annex 6 includes the last publication of this thesis focused on the effects of climate change in the Po River Basin (Italy) by using water accounting. This work has served to identify those key elements within the simulation models and opens the door to improve them within the approach proposed by the SEEA-W. This thesis aims to collaborate with those responsible for European policies in water resource planning for the application of those methodologies and tools appropriate to each territory.
[ES] Las nuevas políticas europeas establecidas en el Blueprint (EC, 2012) proponen el uso de la contabilidad del agua para la asignación y reserva de los recursos. Esta corrección del rumbo (cambio de paradigma) contrasta con el cálculo de balances que se ha venido utilizando desde el siglo pasado en España para dicho fin. Según la Comisión Europea (EC, 2015) la diferencia entre ambos planteamientos se halla en la inclusión de la componente económica. Este argumento es indiscutible, pero habría que añadir además que tanto las "asset accounts" como las tablas físicas de uso y suministro requieren un tipo de información que hasta ahora no se había considerado. A la vista de este nuevo reto, el uso de los modelos hidrológicos y de gestión de los recursos hídricos se hace imprescindible. Con esta tesis se pretende llevar a cabo una metodología que permita la transición entre los balances hídricos y las cuentas del agua teniendo en cuenta las especiales características de las cuencas mediterráneas (con un elevado grado de regulación y el uso de recursos no convencionales). En esta misma línea se plantea la definición de un indicador que trate de discutir el comportamiento conjunto de un sistema de recursos hídricos y que tenga en consideración el origen de los recursos empleados como medida del grado de estrés de los sistemas. Esta tesis se presenta por compendio de publicaciones y trata de abordar las metodologías e indicadores utilizados hasta la fecha en la planificación y gestión de los recursos hídricos. En primer lugar se analiza el estado del arte que constituye la primera publicación de la tesis, tal y como se detalla en el Anexo 1. La segunda publicación, analiza los elementos clave para la formulación de balances que determinarán, en gran medida, los resultados obtenidos, tal y como se detalla en el Anexo 2. La tercera publicación, en el Anexo 3, trata de explicar cómo en las cuencas donde el aprovechamiento de los recursos es cercano o incluso superior a su disponibilidad, el uso de los balances basados únicamente en variables como la precipitación y la temperatura no son suficientes, sino que debido a la alta regulación de los recursos debe recurrirse además a los modelos de gestión. Este planteamiento contrasta con las propuestas planteadas por los países del norte de Europa centrados principalmente en los modelos hidrológicos. Para abordar el tema se ha partido de un caso piloto localizado en las cuencas mediterráneas andaluzas. Este trabajo se presenta en la cuarta publicación, que se reproduce en el Anexo 4. A partir de este análisis inicial, se vio la necesidad de desarrollar un software complementario que permitiese unificar tanto la información de partida como los resultados de los modelos hidrológicos y de gestión para el cálculo de la contabilidad del agua. El desarrollo de este software, que ha sido denominado AQUACCOUNTS, y su aplicación a un caso general con todo el detalle requerido en planificación se ha publicado en el quinto artículo que se presenta en el Anexo 5, siendo la Demarcación Hidrográfica del Júcar el caso de estudio. A partir de los resultados obtenidos se ha llevado a cabo una clasificación de los sistemas de explotación según su grado de desarrollo comparándose con los resultados obtenidos en el Anexo 2 que propone el uso del indicador de recursos explotables y que se ha obtenido con las metodologías tradicionales de balances. Por último, el Anexo 6 recoge la última publicación de esta tesis en la que se analizan los efectos del cambio climático en la cuenca del río Po (Italia) mediante el uso de la contabilidad del agua. Este trabajo ha servido para identificar aquellos elementos clave dentro de los modelos de simulación y abre las puertas a una mejora de los mismos dentro del enfoque planteado por el SEEA-W. Esta tesis pretende colaborar con los responsables de las políticas europeas en materia de planificación para la apl
[CAT] Les noves polítiques europees establides en el Blueprint (EC, 2012) proposen l'ús de la comptabilitat de l'aigua per a l'assignació i reserva dels recursos hídrics. Esta correcció del rumb (o canvi de paradigma) contrasta amb el càlcul de balanços que s'ha utilitzat des del segle passat a Espanya per a aquesta finalitat. Segons la Comissió Europea (EC, 2015) la diferència entre ambdós plantejaments es troba en la inclusió de la component econòmica. Este argument és indiscutible, però caldria afegir a més que tant les "asset accounts" com les taules físiques d'ús i subministrament requerixen un tipus d'informació que fins ara no s'havia considerat. A la vista d'este nou repte, l'ús dels models hidrològics i de gestió dels recursos hídrics es fa imprescindible. Amb esta tesi es pretén dur a terme una metodologia que permeta la transició entre els balanços hídrics i els comptes de l'aigua tenint en compte les especials característiques de les conques mediterrànies (amb un elevat grau de regulació i l'ús de recursos no convencionals). En esta mateixa línia es planteja la definició d'un indicador que tracte de discutir el comportament conjunt d'un sistema de recursos hídrics i que tinga en consideració l'origen dels recursos empleats com a mesura del grau d'estrés dels sistemes. Esta tesi es presenta per compendi de publicacions i tracta d'abordar les metodologies i indicadors utilitzats fins a la data en la planificació i gestió dels recursos hídrics. En primer lloc s'analitza l'estat de l'art que constituïx la primera publicació de la tesi, tal com es detalla en l'Annex 1. La segona publicació, analitza els elements clau per a la formulació de balanços que determinaran, en gran manera, els resultats obtinguts, tal com es detalla en l'Annex 2. La tercera publicació, en l'Annex 3, tracta d'explicar com en les conques on l'aprofitament dels recursos és pròxim o inclús superior a la seua disponibilitat, l'ús dels balanços basats únicament en variables com la precipitació i la temperatura no són suficients, sinó que a causa de l'alta regulació dels recursos ha de recórrer-se a més als models de gestió. Este plantejament contrasta amb les propostes plantejades pels països del nord d'Europa centrats principalment en el models hidrològics. Per a abordar el tema s'ha partit d'un cas pilot localitzat en les conques mediterrànies andaluses. Este treball es presenta en la quarta publicació, que es reproduïx en l'Annex 4. A partir d'aquest anàlisi inicial, es va veure la necessitat de desenrotllar una ferramenta complementaria que permetera unificar tant la informació de partida com els resultats dels models hidrològics i de gestió per al càlcul de la comptabilitat de l'aigua. El desenrotllament d'esta ferramenta, que ha sigut denominat AQUACCOUNTS, i la seua aplicació a un cas general amb tot el detall requerit en planificació s'ha publicat en el quint article que es presenta en l'Annex 5, sent la Demarcació Hidrogràfica del Xúquer el cas d'estudi. A partir dels resultats obtinguts s'ha dut a terme una classificació dels sistemes d'explotació segons el seu grau de desenrotllament comparant-se amb els resultats obtinguts en l'Annex 2 que proposa l'ús de l'indicador de recursos explotables i que s'ha obtingut amb les metodologies tradicionals de balanços. Finalment, l'Annex 6 arreplega l'última publicació d'esta tesi en què s'analitzen els efectes del canvi climàtic en la conca del riu Po (Itàlia) per mitjà de l'ús de la comptabilitat de l'aigua. Este treball ha servit per a identificar aquells elements clau dins dels models de simulació i obri les portes a una millora dels mateixos dins de l'enfocament plantejat pel SEEA-W. Esta tesi pretén col·laborar amb els responsables de les polítiques europees en matèria de planificació per a l'aplicació d'aquelles metodologies i ferramentes més adequades a cada territori.
Pedro Monzonís, M. (2016). Assessment of water exploitation indexes based on water accounting [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/71677
TESIS

Since 2005, industrial installations regulated by the European Union Emissions Trading Scheme (EU ETS) have been required to surrender a permit for every ton of CO₂ they emit. In addition to the standard EU ETS permit - the European Union Allowance (EUA) - installations are allowed to surrender limited numbers of offsets. Offsets currently trade at a discount relative to EUAs. While it is well known that an offset limit theoretically results in a permit price differential, the current offset limit is not binding in aggregate. This thesis reconciles this nonbinding offset limit with the EUA - offset price differential. It is shown how such a limit can cause a price differential by binding for individual installations even when it is not binding in aggregate. At the same time it is shown how, under certain circumstances, barriers to entry in the offset market result in two types of behavior: installations either use offsets up to what they believe is their cap or forego them entirely. This appears consistent with empirical EU ETS behavior. Results suggest navigating the regulatory process makes up a significant portion of these barriers to entry.

The complexity of the Government’s environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale. This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system’s users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.

Family controlled businesses represent a significant proportion of global businesses in some countries accounting for as much as seventy five percent of business income. While an emerging body of knowledge has focused on Management Accounting in aspects of family business, these processes in family controlled banks remains less researched in Management Accounting literature and nascent in the context of emerging market economy as Nigeria. This study explores complexities and organisational dynamics associated with Management Accounting System (MAS) changes experienced by a family controlled banking group while transforming to a financial services group by examining inter organisational to intra organisational influences in the process of MAS changes. The study extends the use of institutional theory in examining possible influences shaping the overall process of MAS changes and how MAS changes are transmitted between a group and component subsidiary firms. Thus, by adopting a single case study organisation with multiple units of analysis and data obtained from multiple sources (Primary and Secondary), this study explores MAS change processes in the case study organisation using time and life course analysis. This is combined with a theoretical framework adopting theoretical triangulation and is designed to extend the present application of institutional theory to include role of external and internal institutions, power blocks, and family interests in influencing, designing, implementing or resisting MAS change processes. By extending current knowledge of institutional factors and how they affect the process of MAS changes to a varied context as family businesses operating in an emerging market economy, the study provides evidence of how change evolves under varied influences of institutional factors and how actors reshape change initiatives across the inter and intra organisational levels. Findings indicate family owners as sources of resistance, family trust as an influencing factor in design and implementation of MAS in subsidiary firms. Furthermore, controlling family members mobilise resources to influence variations in the level of implementation and extent of MAS control(s) in subsidiary firms (where there is strong family presence in management) lending credence to the notion of practice variation framework in institutional theory.

Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our policy stance towards the economics of water supply (the liberal market, social democracy and democratic socialism), cost management and processes are central to the water sector. The control or governing ideas within which cost management takes place are the two major concerns of this thesis. These two issues were explored in a case study of the General Organisation for the Greater Cairo Water Supply, focusing specifically upon government policy, administrative controls, the influence of public sector bodies and other customers. Control procedures, the perceptions and experiences of managers (regarding policy choice), cost management policies and practices, environmental demands (both market and physical), were all sought. Data was collected from multiple sources (triangulation) involving interviews, questionnaires, documentation, direct observation and participant observation. The research findings showed that the practice of cost management has developed. Reasons were multi-fold: (a) To keep costs well above revenue (b) To engender a factor-resources cost and technical approach to cost management (for efficiency and optimisation) (c) To deflect any attention away from strategic cost management (d) To engender an organisational belief that ambiguity and unpredictability in the environmental market is impossible to handle (e) To deny the relevance of customer cost/usage efficiency as a matter of systemic significance. This 'evolution of control' is explained through the theoretical context of institutional theory; demonstrating how values, beliefs and modes of regulation have produced a technical and passive non-reactive control system.

碩士
國立中正大學
會計資訊與法律數位學習碩士在職專班
105
This study mainly used the Delone and McLean IS success model to analyze Central Government public servants’ use of the new version of the Government Accounting Management System and, according to research results, provides suggestions for follow-up systematic research and construction, hoping to smoothly promote to local governments. The present paper adopted a questionnaire survey and used SPSS and SmartPLS 3.0 statistical software to conduct data analysis. A total of 130 questionnaires were distributed. After excluding 13 cases, five (5) copies with missed answers and eight (8) copies received after June 9, 2017, a total of 117 questionnaires were effective and the conclusions were as follows: 1. Users’ evaluation of factors of system, information and service quality of the new version of the government accounting management system were generally higher than average, thereby generated a most acceptable satisfaction. Therefore, most users, including enthusiastic and professional service staff, were satisfied with the system’s response speed as well as its complete and correct information. 2. Generally speaking, users felt satisfied with the new version of the government accounting management system, and thought that the establishment of the new system could better grasp working conditions, thereby enhance work efficiency as well as make access to and preservation of accounting data better and safer. In summary, the user as a whole thought that the system has enhanced personal and organizational benefits.

O controlo de banda larga é um conceito importante quando lidamos com redes de larga escala. Os ISPs precisam de garantir disponibilidade e qualidade de serviço a todos os clientes, enquanto garantem que a rede como um todo não fica mais lenta. Para garantir isto, é necessário que os ISPs recolham dados de tráfego, analisem-nos e usem-nos para definir a velocidade de banda larga de cada cliente. A NOS Madeira implementou, durante vários anos, um sistema semelhante. No entanto, este sistema encontrava-se obsoleto, sendo necessário construir um novo, totalmente de raíz. Entre as limitações encontrava-se a impossibilidade de alterar os algoritmos de análise de tráfego, fraca integração com os serviços de gestão de rede da NOS Madeira e reduzida escalabilidade e modularidade. O sistema IP Network Usage Accounting é a resposta a estes problemas. Este projeto foca-se no desenvolvimento do subsistema Accounting System, o segundo dos três subsistemas que compõem o sistema IP Network Usage Accounting. Este subsistema, implementado com sucesso e atualmente em produção na NOS Madeira, é responsável por analisar os dados referidos acima e usar os resultados dessa análise para direcionar a disponibilidade de banda larga, de acordo com o uso da rede de cada cliente.

碩士
淡江大學
資訊工程研究所
81
Senior executives of large corporations have customarily relied on functional staff for the information on which to base key decisions. Today, improved computer technology serves the information need of top executives. It provides rapid access to timely information and direct access to management reports. It is very user-friendly, supported by graphics, and provides exceptions'' reporting and "drill-down" capabilities.It is also easily connected with external and internal information services. This study is based on the "General Business Accounting Software System Specification" set up by the "Accounting Research and Development Foundation of R.O.C". It developes a system to meet the executives'' requirements of financial information, operating status, and analysis of tendency. There are six subsystems in this paper inclusive of "Cash", "Deposits", "Notes Payable", "Notes Receivable", "Purchases", and "Sales". Furthermore, I also explore the system flow and file structure. Such research provides executives decision-making reference to evaluate the management performance and predict the future financial status as well as probable operating results.

This study used institutional theory as a lens to understand how far institutional factors affect Accounting Information Systems adoption (integrated in an Enterprise Resource Planning system) and use in a subsidiary. For this purpose and after an extensive review of the literature on the topic an empirical study is done. The research approach is qualitative and a case study research method has been used. The relevant information is collected via semi-structured interviews. The result indicates that the large majority of daily basis tasks of the company studied depends on AIS (integrated in an Enterprise Resource Planning system) to function. And the fact that it is the Headquarters that chooses AIS/ERP to be used does not have a negative impact on the subsidiary company because the key factors are taken in considerations when selecting and implementing the system.

碩士
國立雲林科技大學
會計系研究所
95
Past research focused on how to make more students qualify in the Accounting Skill Ability Test ,and the impact in teaching while Vocational High School transforming into Comprehensive High School. Recents years,the Educational Reform have made the courses revise again and again . Accounting Information System is also a new school lessons in the 95 New Vocational Accounting lessons structure, which combine the theories and practice to make the needs of industries. The research uses regression analysis method.Taking the business and the International trade students for example , this study tries to investigate the impact of student，s learning in Accounting by using Accouning Information System. The research founded that Accounting Information System really do effect on Accounting lessons learning in school and Entrance of Technical College examination. Students tend to get better test results on those above examinations. Key words : Accounting Information System , Skill Ability Test

碩士
國立臺北大學
會計學系
90
Real Estate Securitization is a subject regarding real estate development plans. It allows real estate investment trust companies to raise funds by issuing certificates to the general public and use these special funds in their real estate development plans. By this way, not only can the limitation which only banks can provide mortgages to real estate development plans be broken, but the problem of insufficient fund-raising resources for real estate investment trust companies will be resolved. The general meaning of Real Estate Securitization is referred to the whole procedure of making the values of real estates certificates , and the specific meaning of Real Estate Securitization means that the issuing of securities must be complied with three criteria: “Miniaturized”, “Standardized”and “Liquidity”, besides Securitization. Currently, the only two types of companies, American REIT and MLP, comply with the specific meaning of Real Estate Securitization. Their attractive features are large quantity of issuing securities, lots of investors, open secondary markets, fully revealed information and a high liquidity, which make them complied with the principle of popularizing the benefits of real estate investment. Presently, the situation of social economy changes dramatically. So companies are facing much higher operation risks. In order to make financial reports more meaningful and protect investors’ interests, the major economic realities must be reflected on the financial reports probably and in the right moment. The global accounting process standard has developed the regulations for the impairment of long-lived assets, which are listed in FAS (Financial Accounting Standards) No.121 “Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of”, and the accounting principles for investment property , which are listed in IAS (International Accounting Standards) No. 40 “Investment Property”. These standards are helping investors in making right decisions and lowering the investment risks. In Taiwan, the draft of Real Estate Securitization has been passed by Executive Yuan and is examined by Legislative Yuan. The most of current Real Estate Securitization studies are focusing on finance, land administration and laws. Only a handful of studies are touching the issue on financial report valuation and revelation. This article is the content of a study that is based on standards and accounting. It starts on understanding the meaning of Real Estate Securitization and the overseas development of important standards then depicts and explains the international phases of Real Estate Securitization. It could be a future reference for implementing Real Estate Securitization in Taiwan.

碩士
國立中興大學
會計學系
85
In the changing environment and restrict leagal laws, companies pursue an operating process which could make much profit without increasing costs. Recently, the techniques, so their inventory and distribution costs decrease dramatically. All these efforts help these companies make much more profit than before. A sound accounting system of distribution center is important in inventory management and making decisions. The main goal of this paper is discussing the performance of inventory management among lThere are two parts of this paper: one is stastics analysis and the other is case study. In the part of stastics analysis, I focus my research sample on listed companies of manufacturing industry, and the time frame of the research is from 1986 to 1995. In the part of the case study, I adopt some scholars research for the theory framework. The frame work is used to duscuss the logistics accounting system, operating model, and management performance of the case company.From the research of the inventory is increased. There is a dramatically negative relationship between profit and inventory, so every industry reduces hoarding inventory. More and more big companies hoard inventory for the selling scale. Besides the companies which store less inventory have higher inventory turnover rates than those which store more inventory.From the performance of distribution centers, the compaines adopting distribution center have lower inventory percentage than those without such system. Moreover, companies with logistics have higher profit margin ratios than one without logistics. When I inverviewed the personnel in the case company, I found the information flow and physical logitsics could enhance competitvie advantages. We can improve the accuracy and timeliness of the decision making by well collection of information. Finally, both

碩士
國立中央大學
資訊工程研究所
89
The globalization of business is more and more popular in last few years. To keep up and remain competitive, a suitable business system can achieve this objective to a certain degree. While business systems have been used in enterprise for several decades, most existing business systems have difficulty in dealing with today's rapidly changing business environment. As long as business requirements change, these systems will become inapplicable immediately. Furthermore, businesses will not develop a new business system from scratch to meet their requirements continually. Therefore, A better way is to make existing business systems can be easily extended and reused in order to effectively reflect specific business needs. We try to improve the reusability of our accounting system through building system from reusable components. Notably, some components may be used directly in a software system, whereas most components must be specialized prior to reuse. Developers have to identify the variability on these variable components. For this purpose, we could find the variation points on each component to define their variability. If possible, some variants are also given corresponding to each variation point. In order to develop a reusable accounting system, we will identify several variation points with some variants in this system, and introduce some useful design patterns for implementing these variation points. Consequently, we can customize an accounting system just through attaching variants on corresponding variation point in our system.

碩士
國立政治大學
資訊管理研究所
95
Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.

碩士
國立彰化師範大學
商業教育學系在職進修專班
89
Abstract At present, the contents in most e-learning systems are just added the presentations of multimedia or only converted into homepages. To read the contents of homepages is not better than to read textbooks directly. In order to improve these shortages, this study suggests the concepts of logical child, virtual teachers, adaptive learning and the learner’s learning monitoring mechanism to construct an accounting e-learning system. This system contains the following four advantages:1. It provides a vivid and interesting learning environment and thus it may increase the interest and effect for learning. 2.It issues the concept of “virtual teacher” to let the learner select adaptive contents according to her or his degree and interest. 3.Professional teachers edit the courseware to reach the effect of labor division. 4.It adopts the learner’s learning monitoring mechanism and provides a systematic learning navigation path to urge the learner’s learning progress. The system suggested by this study not only issues the new concepts to design an e-learning system, but also may be applied to the sel-study project in vocational high schools to solve the problems of the project for the lack of teachers and low learning effect. Keywords : accounting e-learning system, virtual teacher

碩士
國立高雄第一科技大學
資通訊服務創新產業碩士專班
103
The environment issue has been valued gradually in recent years. The government also has been promoted the environment-related measure actively to improve the quality of citizens’ life. However, many factories often lack of the consciousness of environmental protection and cause serious environmental damage. Hence, the government began to promote environmental accounting, it’s mainly to promote companies and factories to have a certain baseline of manufactured pollution and fulfill social responsibility. In order to achieve the objective of sustainable development, they began to bring the factor of environmental influence into the strategy, then they can promote the competitive advantage of enterprise. The enterprises brought the environmental accounting''s system into internal organization to improve the operating statement and business models. Our research combines systematic theory with hands-on experiences based on the environmental accounting system. Besides, we also discuss some issues related to the mobility of the company''s procedures and the mobile audit. Then, combine them with the systematic procedures of environmental accounting. We want to understand users'' needs and make sure that we realize the strategy of sustainable operation system through the technological accepting theory and case analysis.

碩士
世新大學
觀光學研究所(含碩專班)
95
Due to the characteristics of travel agencies, shortage and incompleteness of law permanently, that cause the unfairness of taxation and the difficulty of declaration. The Ministry of finance has defined and remarked out that the recognition of the objects of international airline tickets and commission incomes, and the relative expenses and incomes of overseas or China tours by the official document No. 821481937 on March 27th, 1993 and No. 821485398 on May 17th, 1993. However, there is still no united and explicit accounting manual could be followed until now, so that there is always a great discrepancy on the financial statement. There are two main issues, (1)Is deficit from ticket selling or tour a non-operating loss or the minus of operating income? (2)Is the second part cost, such as allowance for a business trip of tour leader , exposition, and tour picking-up/sending-off , an operating expense or other disbursement? This research is advanced according to analyzing and arranging variety of operating incomes separately, such as the income from tickets selling for others, outbound/inbound and national tourism business income etc., and proposes from accounting theories, the status quo of domestic travel agencies, correlated laws & decrees, and references. The following are conclusions, (1) The travel agencies sell air tickets with a price lower cost in order to reach the rewarding threshold of Airline Company, which is a common selling strategy; and the loss in transaction is not an unusual operating situation because it tallies with neither unusual in nature nor infrequency of occurrence of non-operating losses. Therefore, the amount of losses should be classified as minus of operating income but not non-operating loss. (2) The Cost Accumulation of travel agency is Job Order Costing, which is clearly to be classified, whatever it is outbound, inbound or the fist/second stage cost of national tour, that should be classified as disbursement for others but not list second stage cost in operating expense. (3) The percentage of international flight tickets in oversea tour cost is much higher, as what is mentioned in conclusion 1 that the travel agencies sell air tickets with a price under cost in order to reach the rewarding threshold of Airline Company due to the market competition or strategical consideration, which is common strategy. If there is a loss in tour selling, it is not an unusual operating situation; as conclusion 1, the loss is neither unusual in nature nor infrequency of occurrence . Therefore, the amount of losses should be classified as minus of operating income but not non-operating loss. (4) Inbound or national tours usually for reach the rewarding threshold of Airline Company, obtaining the munificent commission from the shops or strategical consideration, thus the price under cost is a common strategy; if there is a loss in tour selling, it should be classified as minus of operating income as what is mentioned in conclusion 3.

碩士
朝陽科技大學
會計系
102
This research aims to explore whether the level of accounting conservatism could impact the salary system designed by the principal in addition to compensating the gaps in existing theoretical models. This research tries to establish a continuous model to measure whether there is a need to design different salary systems under different conservatism levels. The model adopted in this research are set upon three different accounting policies and the findings of this research reveal that: First, the higher the level of accounting conservatism in addition to “non base salary system” then the harder the agent works the higher the performance salary ratio prescription would be. Moreover, when the accounting conservatism exceeds the threshold, the impact from accounting conservatism to the agent’s effort would multiply as well. The higher the level of accounting conservatism in “base salary system” with fixed agent effort level and performance salary ratio, then we would discover higher fixed salary level. Second, while implementing neutral accounting, the effort level and performance salary ratio for the principal at “non base salary system” would be half of that at “base salary system” in addition that the fixed salary would be in the negative column when in “base salary system”. Third, the higher the liberal accounting in “non base salary system” whereas in “non base salary system”, while implementing liberal accounting, then the lesser the agent would work and the lower the prescription for performance salary ratio; hence if there is excessive liberal accounting and this could result with a non-equilibrium solution. Thereby the higher the liberal accounting in “base salary system” with fixed effort level and performance salary ratio, then the lower the fixed salary would be. This research intends to provide as references for the governing authorities in prescribing the optimum salary and compensation so as to reach the balanced interests to lower the agency cost.

碩士
國立臺灣大學
會計學系研究所
86
ABSTRACT Graduate Institute of Accounting National Taiwan University Title: Restudy on Review System of Adviser : Lin, Chan-Jane, Ph. D. Name : Shen, Chiu-Jung Month/Year : June, 1998 The review system of the Accounting firms can improve the professional quality of CPAs. Because of the refusal of a number CPAs in 1987, the review system has never functioned well since then. Though the regulatory body has performed several evaluations on audit engagement of CPAs during this period, it is still far from the spirit of self-regulation, which triggers the motive of this thesis. The purpose of this study is to investigate the reasons why the review system can't be implemented in Taiwan. The study begins with understanding the CPAs' view regarding the necessity of review system in Taiwan, and the reasons for failing to implement the system. Secondly, this study attempts to explore whether the size of accounting firms would affect the CPAs' view and what a sound review system of the CPAs should be. 500 questionnaires were sent to CPAs. Of which, 116 useful questionnaires were received, which gives the response rate of 23.2%. The result of the survey indicates that most CPAs agree with the function of review system. Most CPAs agree that the system itself unhealthy, is the main reason why review system was not working. With respect to the key factors for a successful review system , most CPAs consider the credibility review results、the objectivity of the review criterion and the soundness of review procedure are most important. As to the characteristics of a sound review system, survey indicates: 1. Separate review system for public practice and private practice section is preferred. 2. The review should include the evaluation of quality control system of accounting firms. 3. Member of the review team should include practitioners、specialists and scholars. 4. Don't make the review report public.

碩士
國立交通大學
資訊管理研究所
81
The purpose of an accounting information system (AIS) is to keep track of relevant economic events and transactions of an organization in order to provide financial information for internal management and external demand. As accounting structures and procedures are inherently complex, object- oriented concept is very suitable for AIS design. Traditional accounting information systems support low-level operating activities such as processing entries, generating financial reports, etc. Each account is stored as just a data item, the meaning of which is subject to individuals who use it. In object-oriented design, however, each object contains multiple attributes as well as methods to process it. Therefore,it is much easier to track the content of each account and its relationships with other accounts. This research designs an accounting information system based on object-oriented technology. Accounting entries, journals, ledgers, reports and other entities are all regarded as objects. The prototype uses event-driven approach but not traditional procedure-oriented approach. The rules, processes, special controls and reports in an office are all identified as events. An event-triggered AIS can be more user-friendly because it is closer to user''s perception, more flexible, and easier to expand and modify. The system naturally supports both low-level operational activities and high-level managerial control activities.

碩士
國立勤益科技大學
研發科技與資訊管理研究所
99
According to the research, most of the DeLone and McLean Information System Success Model researchers focus on the business information system. Our research target on the Educational Accounting Information System relate to the government policy and strategy. We found that the Information Quality and System Quality is the mandatory factor to impact the Information System success or not, in the beginning phase we try to introduce the new information system. Most of the users are satisfied with this Educational Accounting Information, so far, especially the System Quality. Service Quality is another popular factor in other Information System success model researches, but not outstanding in ours, because of the system is still under beginning phase. We also observed that the different group of user will get different point of view. Part-time accounting user group get better means value than a full time accounting user group. Mostly they think the system help them to improve the work process, and make the work easier.

碩士
中國文化大學
資訊管理研究所碩士在職專班
92
The study of Government Budget Accounting Information Management System Student: Hsiu-yun Chang Advisor：Prof. Jaw-Sin Su Chinese Culture University ABSTRACT The purpose of this study is to investigate the central governmental organizations’ employment of the“Government Budget and Accounting Information Management System”（GBA） and the possible correlations among relevant factors. The survey is mainly carried out by interviews and questionnaires and the main subjects of study are those persons involved in the GBA system. The survey data are analyzed by the SPSS10.0 statistical software in order to examine the degrees of correlation and possible causal relationships between the crucial factors. Whether the GBA system has achieved its expected goals is also statistically tested. Several statistical methods are used in our study: Interview Analysis、Reliability Analysis、Descriptive Statistical Analysis、T-test、One-Way ANOVA、and Scheffe’s method. Then the following conclusions are reached which can be used as a refer-ence for the relevant organizations for further study: 1.The average scores given by users of GBA and its various subsystems con-cerning the system’s set-up and functionality are both positive and high, showing the benefits of implementing the GBA system for electronic ac-counting. 2.The lowest average score（M=3.60）in the questionnaire concerning GBA system’s set-up occurs when the question whether「the GBA system employs reliable safety measures」, showing extra need of data protection and man-agement. 3.Our study suggests that the following moves should be made：（1）expand the information department’s organization （2） set up effective review pro-cedures （3） personnel training（4）modify the inadequate regulations as soon as possible（5）construct a knowledge-management system model（6）plan adequate education-training projects （7）change inflexible behavior（8）learn information technology.