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Phillips, David A. "Economic development, accounting prices and technology." Thesis, University of Bradford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.278903.
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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.
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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a new one, but innovations in technology have redefined it. Through explanation and demonstration of three continuous auditing models, this paper will attempt to bring some light on the topic and give an insight on the technology required for such a practice to be carried out effectively. Possible drawbacks and obstacles of incorporating the system in a company’s day-to-day activities will be also looked at, and recommendations will be made.
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Jones, Thomas Colwyn. "Accounting and technology transfer : a sociological study." Thesis, University of the West of England, Bristol, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.283164.
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Dingus, Alyssa. "Technology in Accounting: A qualitative study of undergraduate preparedness." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/634.
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Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus on technological skills. Rather, it focuses on the basics of accounting, theory, and manual journal entries. Although these basics are certainly fundamental to accounting knowledge they are no longer the most important skills in an accountants repertoire. This raises the following question: are accounting programs adequately preparing graduates to use technological skill in the workplace once they graduate? This research paper seeks to answer that question through a qualitative study of recent Tennessee accounting undergraduates.
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Damerji, Hassan. "Technology Readiness Impact on Artificial Intelligence Technology Adoption by Accounting Students." Thesis, University of La Verne, 2020. http://pqdtopen.proquest.com/#viewpdf?dispub=27547476.
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Artificial Intelligence (AI) is the way forward in accounting and auditing. The purpose of this study was to examine the relationship between accounting students’ level of technology readiness (TR) and AI technology adoption (TA). This quantitative study examined the independent variables of TR, perceived ease of use (PEOU), and perceived usefulness (PU) and the dependent variable of TA. Moreover, the present study examined the mediating effect of PEOU and PU on the relationship between TR and TA. The present study was related to individual accounting students’ perceptions of TR and TA. Student participants (n = 101) recruited for this study were randomly sampled from 2 universities in Southern California, the United States. An online questionnaire consisting of 30 items regarding perceptions of TR, PEOU, PU, and TA was administered. The bivariate correlation and regression between variables showed that TR, PEOU, and PU positively influence TA; TR positively influences PEOU and PU; and PEOU positively influences PU. Mediation analysis showed that both PEOU and PU mediate the relationship between TR and TA. Because of the significant relationships among variables, the model met the criteria for technology readiness and acceptance model (TRAM) and Model 6 of process mediation. This study adds to the empirical research regarding the relationships between the constructs of TR and TA of AI within higher education, in which there is a gap in the literature. The study contributed by applying the TRAM construct to the use and adoption of AI. TR, PEOU, and PU are important constructs within higher education and predict AI TA by accounting students. Additionally, TR is a precursor to PEOU and PU of AI for this population. For practice, universities should enhance use perceptions by creating opportunities for accounting students to interact with AI. Effective adoption of AI in accounting curricula aimed at enhancing students’ perceptions is essential to increase their adoption of AI and overall career readiness. For research, replicating the study at other universities, examining other factors that influence students’ adoption of AI, and exploring other AI topics in higher education could expand the literature on technology readiness and TA of AI.
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Brandl, Reinhard. "Cost accounting for shared IT infrastructures." Wiesbaden : Gabler, 2008. http://www.gbv.de/dms/zbw/560449232.pdf.
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Fadinger, Harald. "Essays on trade and technology." Doctoral thesis, Universitat Pompeu Fabra, 2008. http://hdl.handle.net/10803/7384.
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El objetivo de la primera parte es de investigar diferencias de productividad entre países de una perspectiva de economía abierta utilizando un modelo de equilibrio mundial con comercio internacional. Este enfoque me permite de combinar métodos de la literatura de crecimiento y de la de comercio internacional. Utilizando datos de BIP, precios de factores y del contenido de factores del comercio internacional para estimar el modelo, encuentro que los países desarrolados tienen productividades del factor capital humano sustantialmente más altas que los países en via de desarollo, mientras que diferencias en la productividad del factor capital no parecen de ser sistematicamente relacionados con el BIP per capita. Tambien estimo la forma de la función de produción agregada y la elasticidad de sustitución entre capital humano y capital físico está significativamente por debajo de uno. Este resultado rechaza un mundo que consiste de una coleción de economías Cobb-Douglas y tambien uno en el que comercio al estilo Heckscher-Ohlin es importante.
En el capítulo dos, desarollo un método para estimar diferencias de productividad entre países al nivel sectorial utilizando datos de comercio. Aplicando esta metodología obtengo estimadores de productividades sectoriales en 24 sectores y más de 60 países que se encuentran en diferentes fases de desarollo. Un resultado importante es que las diferencias de productividad sectorial entre países ricos y pobres son grandes en términos medios, pero que tambien existe una importante variación entre sectores - las diferencias de productividad son más elevadas en sectores intensivos en investigación ó en capital humano. Finalmente utilizo las productividades estimadas para evaluar varias teorías de desarollo que tienen implicaciones para la forma de diferencias de productividad sectorial.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.
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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.
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Bland, Sandra J. K. Ashby Dianne E. "A comparison of the opinions of accounting academics and accounting practitioners about technology knowledge needed by entry-level accountants." Normal, Ill. Illinois State University, 2002. http://wwwlib.umi.com/cr/ilstu/fullcit?p3064508.
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Thesis (Ph. D.)--Illinois State University, 2002.Title from title page screen, viewed March 7, 2006. Dissertation Committee: Dianne E. Ashby (chair), Patricia Klass, John Rugutt, David J. Larkin. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
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Du, Rietz Sabina. "Accounting in the field of governance." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-89126.
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Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. The present thesis argues that when studying accounting in corporate governance settings we must, in addition to studying hierarchical influence, take into account the ‘field of governance’ in which accounting is situated. The hierarchical influence with which the corporate governance literature is concerned does not occur in an isolated setting, but in a field with pre-existing, concurrent and entering governance initiatives, technologies and actors. Such aspects of the field of governance necessarily influence how accounting is able to serve corporate governance ends. Based on two empirical cases, institutional investors and trade unions, active in a field of governance concerned with social and environmental aspects of corporate performance, this thesis consists of four studies investigating the different aspects (who, what and where) of the field of governance and the influence these aspects have on accounting in a corporate governance setting. This thesis, as a result, proposes a new way to study accounting in corporate governance settings and identifies further conditions for accounting’s constitutive ability.At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Submitted. Paper 2: Submitted. Paper 3: Manuscript. Paper 4: Manuscript.
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Sturgill, Olivia. "An Analysis of Robotic Process Automation for Accountants." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/honors/638.
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The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions (both the benefits and challenges of RPA), by countries, by employee sizes, and by business functions. Based on the results, a conclusion will be provided on RPA’s implementation into the accounting field.
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Rogers, Alan D. "Examining Small Business Adoption of Computerized Accounting Systems Using the Technology Acceptance Model." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/1982.
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Small business owners who fail to adopt modern technology risk placing themselves at a competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of this study was to examine how small business owners in Central Ohio come to accept and use computerized accounting systems (CAS). The research question addressed the correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS using multiple linear regression. Data were collected using a survey mailed to 347 small business owners which yielded a sample size of 71 respondents. Results showed a positive correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS; therefore, the null hypothesis was rejected. The model predicted about 71% of the variations in intent to adopt CAS. Using the portion of the sample where small business owners had not yet adopted CAS (n = 34), the model was able to predict about 63% of the variation, and in the portion where small business owners had already adopted CAS (n = 37), the model was able to predict about 70% of the variation. However, when splitting the sample between small businesses whose owners had already adopted CAS and those who had not yet adopted CAS, importance of ease of use and usefulness changed. Usefulness is more important to nonadopters and ease of use is more important for continued use. The implication for social change is the potential to reduce business failures. The study showed that 83% of small businesses over 5 years old currently use a CAS and only 56% under 5 years old use a CAS. Society could benefit from an increase in the number of successful small businesses, which would then contribute to economic expansion.
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Myers, Marla Ann. "A test of the relation between audit technology and the development of expertise." Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186013.
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The approach typically taken in expertise research has used audit experience as an expertise surrogate, but the nature of "experience" varies among auditors and among firms. One systematic difference in an auditor's experience is the level of "structure" incorporated into the employing firm's audit process. The schemata developed through experience with a structured audit technology may differ from an unstructured technology. It is hypothesized that when performing a task in a "typical" audit situation, auditors experienced with a more structured audit technology will demonstrate higher audit effectiveness compared with auditors who receive less structured audit technology experience. On the other hand, in "atypical" audit situations it is hypothesized that the unstructured firm's experienced auditors will perform better. The experiment used auditors from two Big Six accounting firms: a structured firm and an unstructured firm. The experimental task consisted of two cases. The "atypical" audit case was identical to the typical case except for the inclusion of fraudulent sales. The results support the prediction that in atypical audit situations experienced auditors from unstructured firms perform better than experienced auditors from structured firms. The results indicate that structured firms should consider developing training programs and procedures to ensure that auditors have compensating learning experiences and to provide quality audit service.
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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.
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This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being developed.
This research study presents a research framework which emphasises the complex interrelationships between an accounting curriculum, accounting lecturers, accounting graduates and employers of graduate accountants and their perceptions of how personal and interpersonal skills are developed. A case study approach, combining archival, qualitative and quantitative methods, is used to investigate how a Bachelor of Business Accounting degree in one Australian university facilitates personal and interpersonal skills development.
The case study results indicate that the curriculum, as the vector for skills development, has both explicit and implicit references to skills outcomes. Graduates� perceptions of many of the personal and interpersonal skills considered in this study are closely related to the curriculum findings. However, there appears to be a lack of convergence between lecturers� perceptions, the curriculum and graduates� perceptions. Employers generally agree that graduates display most of the personal and interpersonal skills, albeit at a low level, in the workplace.
There are curriculum implications arising from the results of this research for accounting academics who design and develop accounting programs where the value of graduates� personal and interpersonal skills are acknowledged. As a first step, academics need to improve accounting curricula by explicitly integrating personal and interpersonal skills in their subjects. Communicating to students the explicit nature of personal and interpersonal skills development and making them aware is the next step.
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Taylor, Lynda Catherine. "Management accounting and new technology in a retail company : a case study." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.617793.
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Change is a pervasive force in many organisations. In recent years, the potential for change in accounting systems, practices and roles is an area that has attracted considerable research attention (e.g. see the 2001 special edition of Management Accounting Research for a selection of articles). Some research has focused on the drivers of accounting change (e.g. see Innes and Mitchell, 1990; Bums et al., 1999; Cobb et al., 1995; Bums and Vaivio, 2001). There have been attempts to understand and conceptualise theoretically the nature of accounting change (e.g. see Bums and Scapens, 2000; Quattrone and Hopper, 2001). Whilst empirically, the process of implementing new accounting systems and techniques (e.g. Activity-Based Costing), along with the impacts and consequences for organisational change, has been studied in various organisations (e.g. see Scapens and Roberts, 1993; Vaivio, 1999; Malmi, 1997; Bums, 2000; Collier, 2001; Granlund, 2001; Soin et al., 2002; Major, 2002, Granlund and Malmi, 2002; Caglio, 2003). This thesis aims to explore accounting change through an in-depth case study of an organisation implementing new accounting information systems (AIS). The broad research question at the start of this thesis was: how and why does the process of accounting change develop within a specific organisational context? In addressing this question, the investigation aims to understand how and why the AIS are implemented, how they link to management accounting practices, and the consequences for organisational change. In so doing, the thesis aims to contribute to recent studies of accounting change which attempt to explain, understand, and conceptualise processes of accounting change, resistance and stability (e.g. see Scapens and Roberts, 1993; Granlund, 2001; Kasurinen, 2002; Ribeiro, 2003; Siti- Nabiha and Scapens, 2005). The thesis adopts a processual approach to studying accounting change (see Dawson, 2003). This approach was complemented by a social and institutional perspective on management accounting. More specifically, Bums and Scapens' (2000) framework for exploring processes of management accounting change was adopted as the initial theoretical framework. Based on the insights of this investigation, the intial theoretical framework was criticised and refined using additional theoretical concepts. To this end, a reshaped theoretical framework focused on specific issues raised by the investigation, was a theoretical contribution of the thesis. The reshaped framework is argued to be useful for theoretically extending Bums and Scapens' (2000) explanations of the processes of change, stability and resistance to change. For instance, the reshaped framework attempts to explain the stability of institutions; and how and why actors may be motivated to challenge prevailing ways of thinking and doing.
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West, Mario. "Strategies to Manage Enterprise Information Technology Projects." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4578.
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Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using face-to-face semistructured interviews, company documentation, and internal organizational risk reports. Yin's 5-step process was used for data analysis to compile, disassemble, reassemble, interpret, and conclude the data. The interpretation of data, subjected to methodological triangulation and member checking to strengthen the dependability and credibility of the findings, yielded 3 themes of IT leader communication skills: IT leader strategy, IT leader knowledge, and implementation of cost savings. The findings indicated that IT leaders serve as the key actors in the IT project network, and leader communication skills are essential for implementing strategies for IT project completion and cost savings. With this knowledge, IT leaders can implement strategies to plan and execute projects under budget and on time. The implications for a positive social change includes the potential for IT leaders to reduce project production waste and contribute to economic expansion.
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Stone, Thomas W. "Lean Accounting Comes to Lean Software Development." Diss., Temple University Libraries, 2018. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/497799.
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Business Administration/AccountingD.B.A.
I argue that lean software development firms become more productive if they adopt and align lean managerial accounting systems with lean software development processes. I conduct two experiments on retraining and coaching of software development teams that have used lean and agile software development practices, demonstrating that these practices significantly improve productivity compared to control groups that did not receive this retraining and coaching. In a third experiment, I expand on this theme by introducing lean accounting productivity metrics to a treatment group of software developers. Team leaders actively use these metrics as quantitative “retrospectives” in team meetings to review past performance and identify areas for process improvement. Four months after these metrics are introduced, I measure their impact on the treatment group productivity and also survey the group to determine how these metrics affect employee attitudes and productivity compared to a control group that was not trained in use of these metrics for team meetings. The results indicate that introduction of lean accounting metrics does not impact employee attitudes and understanding of processes and metrics, nor does it improve productivity in the near term. Discussions with management indicate that retraining and coaching immediately improve productivity since they are directed at remedying specific operational and process issues. Using lean accounting metrics to impact team productivity and employee attitudes is more foundational and likely requires a longer period of exposure and learning. The experimental site is a large publicly traded software firm that uses lean and agile software development practices. Key Words: Lean Accounting, Training, Coaching, Software Development, Productivity
Temple University--Theses
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Speed-Crittle, Sharita Dianthe. "Healthcare Organization Change Management Strategies to Guide Information Technology With for Information Technology Change Initiatives." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6679.
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As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data analysis process was completed by transcribing the interview recordings and coding the data using a codebook and data-management software. Themes that emerged from data analysis included strategies to increase digitization in all areas, improve communication with IT personnel, provide ongoing training, and encourage the gradual adoption of technology. The implications of this study for positive social change include the potential to provide hospital managers with successful strategies related to the use of IT in hospitals to facilitate improved patient care and community well-being.
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Senik, Rosmila. "Understanding information technology skills development in undergraduate accounting programme : a grounded theory study." Thesis, University of Southampton, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.444951.
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Ortman, Connor. "Blockchain and the Future of the Audit." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1987.
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“In the future, virtually every function in the world of financial services will be displaced, disintermediated and decentralized. The Internet gave us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value.”
During a February 2017 AICPA roundtable, Chairman of the Wall Street Blockchain Alliance and previous Global Head of Trading Analytics at Thomson Reuters, Ron Quarantana spoke to the revolutionary scale of blockchain. Quaranta, viewed by many as an expert in financial technology, predicts that the adoption of blockchain, both by the Big Four accounting firms and their clients, will disrupt the accounting industry by greatly reducing the time and skill needed to perform a quality audit. Some, such as Thomson Reuters’ Jon Baron, even claim that blockchain may eliminate the need for financial statement audits altogether. To many, blockchain is synonymous with Bitcoin, the cryptocurrency that, over the past three years, has returned 3,310%, compared to 35% and 36% returns of the S&P 500 and Dow Jones Industrial Average (DJIA), respectively. Blockchain, however, is much more than Bitcoin, with applications stretching further than cryptocurrency. Rather, it is a peer-to-peer hosted public ledger that does not require a central authority to support or verify transactions, and is unalterable in future periods. In this study, I propose to examine what blockchain technology means for the 887,000 people currently employed by the Big Four. More specifically, I seek to expand upon whether the potential adoption of blockchain in the coming years will reduce audit fees, impact audit quality, or perhaps do away with the audit completely.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
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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.
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Hyvönen, J. (Johanna). "Linking management accounting and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework." Doctoral thesis, University of Oulu, 2008. http://urn.fi/urn:isbn:9789514287091.
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Abstract
This dissertation aims to provide an extensive picture of management accounting systems and explore the relationships between management accounting systems, strategy, information technology, manufacturing technology and organizational performance. The dissertation consists of four essays. The first essay focuses on the adoption and benefits of management accounting practices, whereas the second essay studies the relations between customer-focused strategy, performance measurement techniques, information technology and their link to customer performance. The third essay studies the relations between manufacturing technology, information technology, strategy and organizational performance. The fourth essay, in turn, studies the management accounting systems and their relations to strategy and information technology. The first three essays employ the survey method while the last essay employs the case method. The framework used in this dissertation is the contingency theory.
The results indicate that financial performance measures will be important in the future and that greater emphasis will be placed on contemporary management accounting practices such as customer satisfaction surveys and employee attitudes. Also, the relative benefits from the previous three years and the future emphasis in the next three years are generally greater when the size of the firm increases. The results show that there is a significant association between customer performance and the three-way interaction involving customer-focused strategy, contemporary performance measures and advanced information technology. The proposed three-way interaction between financial performance measures, customer-focused strategy and advanced information technology is not supported at conventional levels of statistical significance indicating that financial measures are not important in the model. The results also indicate that contemporary performance measures do not help highly customer-focused firms to achieve customer performance. For firms with a low customer-focus, emphasizing contemporary performance measures and advanced information technology assists in enhancing customer performance. The results also suggest that manufacturing technology and information technology together help firms to improve their organizational performance regardless of their emphasis on differentiation strategy.
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Frohlich, Xaq Zachary. "Accounting for taste : regulating food labeling in the "affluent society," 1945-1995." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/66037.
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Thesis (Ph. D. in History, Anthropology, and Science, Technology and Society (HASTS))--Massachusetts Institute of Technology, Program in Science, Technology and Society, 2011.Cataloged from PDF version of thesis.
Includes bibliographical references (p. 456-493).
This dissertation traces a transformation in the U.S. Food and Drug Administration's governance of food markets during the second half of the 20th century. In response to new correlations between diet and risk of disease, anxieties about (over)abundant food supplies, and changing notions of personal versus collective responsibility in an affluent society, the FDA changed how it regulated food labeling. Following WWII, the agency developed a set of standard recipes with fixed common name labels (such as "peanut butter" or "tomato soup"), or "standards of identity," for all mass-produced foods. However, the appearance of new diet foods and public health concerns undermined this system. Beginning in the 1970s, the FDA shifted its policies. Rather than rely on standardized identities, the agency required companies to provide informative labels such as the ingredients panel, nutrition labels, and various science-based health claims. Agency officials believed that such information would enable consumers to make responsible health decisions through market purchases. Food labeling is explored as a regulatory assemblage that draws together a variety of political, legal, corporate, and technoscientific interests and practices. The five chapters are organized chronologically. The first two describe how a shift in focus among nutrition scientists from concern for the undernourished to a concern with overeating led to the introduction onto the market of engineered foods capitalizing off popular interest in diet and health. A middle chapter describes a series of institutional scandals that generated the political animus to change the FDA's system, and registered a broader "shock of recognition" that Americans' views about food and food politics had changed. The final two chapters describe the introduction of "Nutrition Information" labeling in the 1970s and the mandatory "Nutrition Facts" panel in the 1990s. By looking at the regulation of labels as a kind of public-private infrastructure for information, the turn to compositional labeling can be understood not merely as a shift in representation-from whole foods to foods as nutrients-but more broadly as a retooling of food markets to embed notions about personal responsibility for health into the ways that food was designed, marketed, and consumed.
by Xaq Zachary Frohlich.
Ph.D.in History, Anthropology, and Science, Technology and Society (HASTS
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Elenius, Daniel. "Accounting for Individual Speaker Properties in Automatic Speech Recognition." Licentiate thesis, KTH, Speech Communication and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12258.
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In this work, speaker characteristic modeling has been applied in the fields of automatic speech recognition (ASR) and automatic speaker verification (ASV). In ASR, a key problem is that acoustic mismatch between training and test conditions degrade classification per- formance. In this work, a child exemplifies a speaker not represented in training data and methods to reduce the spectral mismatch are devised and evaluated. To reduce the acoustic mismatch, predictive modeling based on spectral speech transformation is applied. Follow- ing this approach, a model suitable for a target speaker, not well represented in the training data, is estimated and synthesized by applying vocal tract predictive modeling (VTPM). In this thesis, the traditional static modeling on the utterance level is extended to dynamic modeling. This is accomplished by operating also on sub-utterance units, such as phonemes, phone-realizations, sub-phone realizations and sound frames.
Initial experiments shows that adaptation of an acoustic model trained on adult speech significantly reduced the word error rate of ASR for children, but not to the level of a model trained on children’s speech. Multi-speaker-group training provided an acoustic model that performed recognition for both adults and children within the same model at almost the same accuracy as speaker-group dedicated models, with no added model complexity. In the analysis of the cause of errors, body height of the child was shown to be correlated to word error rate.
A further result is that the computationally demanding iterative recognition process in standard VTLN can be replaced by synthetically extending the vocal tract length distribution in the training data. A multi-warp model is trained on the extended data and recognition is performed in a single pass. The accuracy is similar to that of the standard technique.
A concluding experiment in ASR shows that the word error rate can be reduced by ex- tending a static vocal tract length compensation parameter into a temporal parameter track. A key component to reach this improvement was provided by a novel joint two-level opti- mization process. In the process, the track was determined as a composition of a static and a dynamic component, which were simultaneously optimized on the utterance and sub- utterance level respectively. This had the principal advantage of limiting the modulation am- plitude of the track to what is realistic for an individual speaker. The recognition error rate was reduced by 10% relative compared with that of a standard utterance-specific estimation technique.
The techniques devised and evaluated can also be applied to other speaker characteristic properties, which exhibit a dynamic nature.
An excursion into ASV led to the proposal of a statistical speaker population model. The model represents an alternative approach for determining the reject/accept threshold in an ASV system instead of the commonly used direct estimation on a set of client and impos- tor utterances. This is especially valuable in applications where a low false reject or false ac- cept rate is required. In these cases, the number of errors is often too few to estimate a reli- able threshold using the direct method. The results are encouraging but need to be verified on a larger database.
Pf-Star
KOBRA
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Cheng, Fiona Chung Chieh. "Accounting developments in China the progress of harmonisation : a dissertation submitted in partial fulfilment of the requirements for the Master degree at Auckland University of Technology : Master of Business, November 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/505.
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Wells, Paul K. "Perceptions of accounting and accountants an investigation into how and why these perceptions were formed : a thesis submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/830.
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There is growing concern that a widespread perception of accounting and accountants is discouraging individuals with the required skills and capabilities from entering the accounting profession. At the same time, an inappropriate perception may be attracting those who lack the required skills and capabilities. Research suggests that not only are perceptions of accounting and accountants very negative but that they may also be inaccurate and difficult to change. This thesis applies social psychology theory on stereotyping to assist in identifying why these perceptions are resistant to change. Stereotype theory suggests that strategies for changing perceptions are dependent on how and why the perceptions were formed. Through a questionnaire, this study sought to identify the perceptions and through interviews and focus groups, how and why they were formed. A questionnaire, interviews and focus groups were used to collect data from sixty-five people from four distinct groups. These groups included the general public, users of accounting services, young people making career decisions, and accountants themselves. Additional data was collected from a further three accounting educators. The application of stereotype theory has assisted in explaining why common perceptions of accounting and accountants have been so resistant to change and in identifying suitable intervention strategies. This study found that the perceptions people have of accounting and accountants are inaccurate. They are either too specific and hence unnecessarily restrictive and limiting, or alternatively the perceptions are so abstract and lacking in specificity that they are absorbed into a broader level category. In the first instance, a single experience is overgeneralised to represent a participant‟s understanding of accounting. In the second instance, accounting is overgeneralised to represent all activity of the broader category label. That the accounting profession, in general, has appeared to make little effort to correct these inaccurate perceptions and has failed to disseminate more widely the findings from academic research is of concern. Overgeneralised perceptions of accounting and accountants were found to be resistant to change for a number of reasons. Participants who created a very broad category label to represent their abstract understanding of accounting usually lacked the motivation and/or cognitive capacity to add specificity to their understanding. On the other hand, participants who based their perceptions of accounting on single exemplar models lacked an understanding of the skills and capabilities that accountants possessed and how these competencies could serve them. The influence of the high school curriculum was a further reason that perceptions were resistant to change. When members of the wider community had studied accounting at high school, their understanding of accounting was narrowly focused on the scorekeeping role of accounting. The perceptions of people who had studied accounting at high school, both currently and in the past, were the most resistant to change. The following interventions to change the perceptions people have of accounting and accountants are proposed. First it is necessary for the professional associations to articulate clearly the advice from the academic community on how the role of accountants and the nature of accounting have changed and to increase the awareness of these changes among their members. It is then necessary to communicate this information to the public by aligning the diverse range of accounting outputs with individual goals while explaining how accountants‟ training has changed to accommodate these more diverse roles. Finally, it is necessary to reconsider how accounting should be taught at high school, providing less emphasis on the scorekeeping role of accountants and increasing the emphasis on how accounting impacts everyday life.
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Ghorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study." Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.
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Technology grows continuously within the accounting field. A lot of new technologies have been invented in order to make facilities for the accountants and increase the quality of their performance, but there is less research on what accountants need based on the characteristics of the firm that they work for. There are a lot of different kinds of obstacles to investigate and implement new technology. Sometimes it happens that a company implements a new “trendy” technology just to be up to date with the market, but after a while they see that the technology is not suited for their firm’s employees or the size of the firm. Therefore, both investors and technology creators need to be aware of the firm characteristics and its need. On the other hand, employees or graduating students need to prepare themselves for the real competitive market and it is necessary for them to know which kind of skills they need to know and which knowledge they need to learn in order to be able to enter the job market. Consequently, universities as a place that have significant roles to educate and skilling students and make them ready for the real market need to keep the curriculum up to date and in line with the market demands. Therefore, the purpose of this study is to extend the current knowledge of the potential effects of various firms’ characteristics on digitalization in accounting function and the need of new skills by providing an answer to these two main questions:➢ What is the relation between the level of digitalization in accounting function and the characteristics of firms?➢ What is the relation between the level of digitalization in accounting function and the need of skills among the employees of an accounting function?Findings from the empirical data show that accounting functions currently need to have an accountant with IT base knowledge and cloud computing knowledge besides the accounting knowledge. Moreover, results show that not all the firm characteristics have a significant role to develop and implement the new technologies within accounting functions.
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Timm, Patricia Hart. "Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1372.
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In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action and the theory of planned behavior, this study examined whether management accountants- perceptions of the ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence their intention (BI) to implement value-stream costing. The 2,307 attendees of the Lean Accounting Summit from 2005-2013 were invited to participate in an online survey; 70 attendees agreed to participate. Descriptive statistics, Pearson correlation coefficient, and multiple regressions were calculated. Statistically significant positive relationships emerged between PEOU, PU, and the intention to implement value-stream costing. Also, PEOU and PU for the individual accounted for 51% of the variance of BI, and PEOU and PU for the organization accounted for 49% of the variance of BI. This study added to the understanding how management accountants- perceptions positively influence their intention to implement value-stream costing. The relationships found by this study will create positive social change when used to influence the adoption of value-stream costing in order to increase the successful implementation of lean manufacturing in the U.S.
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Ali, Sami Abbas Hussain. "The impact of computer technology on accounting and auditing in the Middle East with special emphasis on Arabisation, transfer of technology and training." Thesis, City University London, 1995. http://openaccess.city.ac.uk/7737/.
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The purpose of this research is to examine closely the impact of information technology on accounting and auditing , in particular, the computer technology on accounting and auditing in the Middle East with special emphasis on arabisation, transfer of technology and training. The use of computers and information technology is altering the way we do things. Middle East practitioners at present are experiencing a transition in contemplating the use of technology to improve their working methods. The traditional role of Arab accountants is changing. There is a great deal of demand for improved skills to cope with the increased use of technology by government agencies, private businesses and educational institutions. The improved economic conditions in the Middle East over the past decade have made it possible to acquire new technology, and at the same time made it necessary for accountants and auditors who do not have technical skills to upgrade their standards to deal with the revolution of information technology that is taking place in the West. The objective of the research is to deal with two distinct problems relating to computer technology. The first is that of existence of such technology in the Middle East. The second concerns the appropriate level of its introduction to the region. The specific objectives of this research are as follows: (a) to review the current status of computer technology worldwide and in the Middle East; (b) to outline the inadequacies of the current practice by businesses, governments, auditing firms and educational institutions; (c) to show how the region may benefit from the introduction of computer technology; and (d) to discuss the implications of such technology on the region as a whole and its impact on issues such as Arabisation, transfer of technology and training. To accomplish the desired objectives of the research, a research methodology was used and included a historical analysis and literature search and pilot study and analysis of the survey which included computer technology users, providers and consultants. The study focused on the key variables namely introducing the technology and its impact, computer hardware, computer software Arabisation and training and skills transfer.
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Venter, Antoinette. "Cognitive preparation of NCS (grades 10-12) accounting learners for studies at a University of Technology." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2367.
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Thesis (MEd (Education))--Cape Peninsula University of Technology, 2016.This study focuses on the cognitive preparation of National Curriculum Statement (NCS) (Grades 10 – 12) Accounting learners for studies at a University of Technology (UoT). The purpose was to determine to what extent NCS cognitively prepares Accounting learners for studies at a UoT, and whether there is a difference in the extent to which NCS (pre-2014) and CAPS (2014) cognitively prepare learners for the first-year National Higher Certificate in Accounting and Financial Information Systems at a selected University of Technology (UoT). This study is contextually situated within the curriculum theories developed by Basil Bernstein‘s ‘code theory’ in the sociology of education. The theoretical framework for this thesis draws on the work of David Conley’s redefining college readiness, in which he argues that Higher Education (HE) readiness is a multi-faceted concept comprising numerous variables. Cognitive preparation for HE Accounting studies is reviewed in terms of the educational objectives of the cognitive domain of Benjamin Bloom. A mixed method approach for the research design was employed. The quantitative approach entailed completion and analysis of questionnaires by first-year Accounting students at a selected UoT to ascertain learners’ levels of Accounting competence as envisioned by the NCS (Grades 10 – 12). Marks for the Grade 12 National Senior Certificate (NSC) examination in Accounting were obtained so that these examination marks could be compared with students’ levels of Accounting competence and marks at the end of the first term (March). The qualitative approach entailed document analyses of the Accounting FET (Grades 10 – 12) curriculum, the curriculum of the National Higher Certificate, the NSC Accounting examination of 2014, and the National Higher Certificate in Accounting March 2015 assessment, as well as interviews with the Accounting 1 lecturers at a selected UoT. Data revealed that the NCS (Grades 10 – 12) Accounting curriculum (formal or intended curriculum) adequately prepares learners cognitively for studies at a UoT. There is little evidence that CAPS prepares learners better for tertiary studies than students not trained according to CAPS. There is a statistically significant relationship between the mark obtained in the NSC, the mark in the questionnaire and the formal assessment in March. There are, however, various other factors that contribute to academic success or failure and drop-out in HE. Findings from this study suggest that the Department of Basic Education (DBE) and universities could work more closely together in various subject groups to ensure these challenges are met and that universities provide feedback to the DBE on whether the changes implemented are making a difference to the quality of first-year students who enter university.
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He, Annette. "Response to Technological Innovation: The Impact of STEM Graduates on Employment Opportunities in Accounting Services Firms." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1146.
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What is the effect of STEM (science, technology, engineering, math) degrees on employment in accounting services? Many accounting firms are beginning to rely on recent technological developments such as big data and Artificial Intelligence. Although firms have traditionally hired professionals from pure accounting backgrounds, technology is creating a new demand for skills focusing on data analytics, computer science, statistics, and many more. This thesis analyzes the impact of increasing employment diversity; one way of maximizing the potential of technological innovation is to focus recruiting on STEM graduates. Thus, this thesis uses an empirical analysis on the effect of STEM degrees and accounting services employment; this relationship is compared with variables that have had or will affect accounting services employment in the twenty-first century: Sarbanes Oxley regulations, accounting degrees, public research and development funding, and unemployment rates. The conclusions from this analysis help suggest future educational implications for accountants.
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Tabari, Mahmoud Omar Mahmoud. "Computerised accounting in Jordan : critical analysis and comparative study of applications for teaching accountancy students." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313089.
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Van, Rooyen Nathan. "An investigation into the impact of revising the accounting treatment of intangible assets on information technology value perception." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8441.
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Thesis (MBA)--University of Stellenbosch, 2010.ENGLISH ABSTRACT: The purpose of this study was to determine the impact possible revisions to the international accounting standard (IAS) for intangible assets, under international financial reporting standards (IFRS), could have on the perception of value of information technology. Furthermore, the study discusses the fact that value of IT is still a debate and asks the question why. The use of the term information technology capability in IT research is used in many different contexts. The study also tested a framework that could possibly be used to view IT capability as, and used this framework to ascertain how accounting treatment of IT capability is happening in practice. The study is exploratory in nature since the impact of the possible revisions on IT capability is a current event. The revisions are in a second round of discussion and as such this study could provide insight to the discussion regarding the possible influence on IT capability. The revisions primarily focus on the recognition and measurement of internally generated intangible assets. It is currently being proposed that internally generated intangible assets be recognised as it would during a business combination at any point and also that fair value be considered as an alternative to the cost basis during initial recognition. While those are the most significant revisions, the discussion paper makes minor proposals regarding the identification of intangible assets and makes no suggestions regarding disclosure. A number of CIO’s and CFO’s or their direct delegates were interviewed to determine from a practitioner perspective what the impact of the revisions could be from both a financial perspective and IT management perspective. The participants were engaged through a semi-structured interview and the collective responses analysed for common themes. The study found that while the debate around IT value still exists, from the participant’s perspective, it centres on the fact that in the absence of appropriate performance measurement of businesses, it is difficult at best to reflect how IT contributes value to the organisation. The participants do not see the currently proposed revisions as being able to improve the perception of value of IT. This is primarily due to the fact that the financial reports are not for consumption of internal business stakeholders to whom CIO’s need to communicate the value contribution. Secondly, the cost focus of the financial reports is acknowledged and as well as the fact that increasing the uncertainty of values in financial reports due to subjective valuation of IT capability, will detract from the integrity of the financial accounting and reporting. Lastly, participants also recognised that it would be a significant revision if internally generated assets are recognised in the same way as during business combinations and that the use of fair value during initial recognition is allowed. As such the participants felt that it would be a long time before the revisions move onto the next stage. This pragmatic response indicated that the focus should rather be on ensuring business performance is measured and IT capability measured through business measures. The study is limited by focusing on organisations that do not create IT capability for resale. Also, the focus is on internally generated IT capability, and excludes the process of acquiring IT capability through merger and acquisition activity. Lastly, the focus has been limited to the impact of the revision on IT value perception. Practically, given the fact that the revisions are not seen to create an opportunity for IT value to be reported, practitioners are advised to focus on using benchmarking to report IT value for the business-as-usual IT capability, in business terms. Furthermore, in terms of ensuring the value of investment in IT capability is articulated, the upfront business case and investment decision process must articulate the business benefits clearly and thereafter ensure benefits tracking is done to measure the performance and value of the constituent parts that deliver the benefits can be measured. This study has value since these particular concepts have not been analysed in this way before. Previous studies have focused on certain elements of IT capability, or organisations that create IT capability for resale, not internal use, amongst others. The originality stems from linking accounting treatment to the definition of IT capability and investigating the impact it has on how the value of IT is perceived.
AFRIKAANSE OPSOMMING: Die doel van hierdie studie was om vas te stel wat die impak van moontlike hersienings van die internasionale boekhoudingstandaard (IAS) vir ontasbare bates, volgens internasionale finansiële verslagdoeningstandaarde (IFRS), sal wees op die persepsie van inligtingstegnologie (IT) se waarde. Voorts bespreek die studie die feit dat die waarde van IT steeds 'n voortgaande debat is en vra waarom dit die geval is. Die term inligtingstegnologievermoë in IT-navorsing word in verskillende kontekste gebruik. Die studie het ook 'n raamwerk getoets wat moontlik gebruik kan word om IT-vermoë holisties te bekyk. Die studie is verkennend van aard aangesien die impak van moontlike hersienings op IT-vermoë 'n gebeurtenis is wat tans plaasvind. Die hersienings is tans in die tweede ronde van bespreking en die studie sou insig kon verskaf oor die moontlike invloed van die bespreking op IT-vermoë. Die hersienings fokus primêr op die erkenning en meting van intern gegenereerde ontasbare bates. Tans word voorgestel dat intern gegenereerde ontasbare bates erken moet word soos dit in 'n besigheidskombinasie op enige punt erken sou word, en ook dat billike waarde oorweeg moet word as 'n alternatief tot die kostebasis gedurende aanvanklike of inisiële erkenning. Terwyl hierdie die mees belangrike hersienings is, sluit die besprekingsdokument kleiner voorstelle in oor die identifisering van ontasbare bates, maar verskaf geen voorstelle oor die bekendmaking van ontasbare bates nie. 'n Aantal hoof inligtingsbeamptes en hoof finansiële beamptes of hulle direkte gedelegeerdes, is ondervra om vas te stel, vanuit 'n praktisyn se oogpunt, wat die impak van die hersienings sou kon wees – gesien uit beide 'n finansiële en 'n IT-bestuursperspektief. Die deelnemers is betrek deur 'n semi-gestruktureerde onderhoud en die kollektiewe response is geanaliseer vir gemeenskaplike temas. Die studie het bevind dat, hoewel die debat rondom ITvermoë steeds bestaan, vanuit die deelnemers se perspektief, die debat sentreer rondom die feit dat in die afwesigheid van toepaslike prestasiemeting van besighede, dit op sy beste moeilik is om te besin oor hoe IT waarde bydra tot die organisasie. Die deelnemers sien nie in dat die voorgestelde hersienings by magte sal wees om die persepsie oor die waarde van IT te verbeter nie. Dit is primêr as gevolg van die feit dat die finansiële verslae nie beskikbaar is vir interne besigheidsbelanghebbers nie aan wie hoof inligtingsbeamptes die waardebydrae moet kommunikeer. Tweedens word die kostefokus van finansiële verslae erken, asook die feit dat om die onsekerheid van waardes in finansiële verslae te verhoog weens die subjektiewe waardasie van IT-vermoë, die integriteit van die finansiële boekhouding en verslagdoening sal benadeel. Laastens het deelnemers ook erken dat dit 'n belangrike hersiening sal wees indien intern gegeneerde bates op dieselfde manier erken word as gedurende besigheidskombinasies en dat die gebruik van billike waarde gedurende aanvanklike erkenning toegelaat word. As sodanig was die deelnemers van mening dat dit nog lang sal duur voordat die hersienings na die volgende fase sal beweeg.
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Lang, Linda Sue. "An analysis of instructor streaming videos on the practice sets in the Accounting 1 online course at Chippewa Valley Technical College." Menomonie, WI : University of Wisconsin--Stout, 2004. http://www.uwstout.edu/lib/thesis/2004/2004langl.pdf.
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Mittal, Neeraj. "Efficiency enhancing effects of IT investment on other factor inputs and accounting identity approach to value of IT." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1085362216.
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Thesis (Ph. D.)--Ohio State University, 2004.Title from first page of PDF file. Document formatted into pages; contains xi, 120 p.; also includes graphics. Includes bibliographical references (p. 115-120). Available online via OhioLINK's ETD Center.
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Carlsson-Wall, Martin. "Targeting target costing : cost management and inter-organizational product development of multi-technology products." Doctoral thesis, Handelshögskolan i Stockholm, Institutionen för Redovisning och finansiering, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-1284.
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Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers. This is a complex task because suppliers often have their own goals and are rarely located at the same physical place. Handling these two challenges is the domain of target costing. Emerging first from Japanese companies such as Toyota, Nissan and Olympus, target costing has become a critical element in achieving long-term profitability. Previous research on target costing has been paradoxical because even though it deals with product development, it has not incorporated the complexity of the product development process. More specifically, current models of target costing assume that the product development process can largely be planned and controlled by a single company. For complex multi-technology products, such as airplanes and industrial robots, this is far from true. By drawing on product development theories, and conducting an in-depth case study at ABB Robotics, this thesis explores target costing in the development of complex multi-technology products. The result is a framework that identifies challenges and problems in target costing processes, but also shows that target costing relies on both planning and improvisation to cope with tensions and contradictions in close customer and supplier relationships.Diss. Stockholm : Handelshögskolan i Stockholm, 2011
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Kuklewski, Andrzej. "Accounting for uncertainty in a business case analysis for implementing advanced technology ordnance surveillance in a munitions management environment." Monterey California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10141.
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MBA Professional ReportThe purpose of this project was to support the Advanced Technology Ordnance Surveillance (ATOS) project office in conducting a return on investment analysis. The approach taken to support the ROI analysis was to build a model consistent with the need for a Business Case Analysis (BCA) for an ATOS Advanced Concept Technology Demonstration (ACTD), which allows generating the return on investment distribution, while also assuming a range of uncertain savings assumptions. Additionally, the model that was built required testing with notional data in order to evaluate its functionality.
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ETCHI, PRISCA ENOW, and SYLVIA FREEMAN TARKPAH. "HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in Liberia." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161341.
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Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. Because of its ability to minimize errors and reduce human interventions, technology delivers instant financial reports with accuracy and reliability. Even though findings from the study revealed that the use of technology has a positive influence in financial reporting, system breakdown leads to data loss which has the propensity to hinder stakeholders from receiving timely financial reports. Moreover, findings reveal that audit firms are exposed to information security risk such as virus attacks and hacking of the system.The old way of financial reporting had changed completely in some parts of the world while in other parts it is gradually changing. But how technology is affecting financial reporting processes all over the world and in Liberia specifically. The aim of this thesis is to investigate and analyze the transformation technology has caused to the financial reporting processes. The research question that guided the study was: How has technology influenced financial reporting processes of two international auditing firms in Liberia?In this study, qualitative method and interpretive research approached were used which enable us to gain deeper insights to the research purpose and address our research questions. The primary data was generated from purposive sampling of six semi-structured interviews from preparers of financial reports ranging from managers to senior associate. These participants were used due to their experiences working with technology which enable us to gain an understanding of how technology has transformed financial reporting processes. Financial reporting and technology are widely researched, but in the context of Liberia there is scare literature of how technology has influenced financial reporting in audit firms. Therefore, this study focuses on the preparers of the financial reports of the two international audit firms in Liberia.The aim of this thesis is to investigate and analyze the transformation technology has caused to the financial reporting processes and to investigate how preparers are trained to keep up with the pace of technology. As such, our theoretical framework used was based on the various technology used globally, efficiency and effectiveness, competence and skills, Technology Acceptance Model (TAM), ABC model, financial reporting characteristics and financial reporting qualities.The findings further suggest that technology affects the security of confidential information and quality of the financial information. First and foremost, technology affects a firm’s ability to communicate with stakeholders. In modern business environment, it is necessary for management to communicate to stakeholders quickly and clearly without hindrance.The contributions of this study cannot be overemphasized. The study contributed knowledge on the use of technology in financial reporting. The study serves as a guide to local audit firms, universities and government to include or improve the financial reporting process of institutions
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Romeike, Stephan [Verfasser]. "Blockchain Technology in Finance and Accounting: Essays on Initial Coin Offerings, Crypto Assets, and Corporate Use Cases / Stephan Romeike." Berlin : epubli, 2021. http://d-nb.info/1241399212/34.
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Li, Jinghua. "A longitudinal study of corporate social disclosure in Chinese listed companies' annual reports: 2002 to 2006 a dissertation submitted to Auckland University of Technology in partial fulfilment of the degree of Master of Business, July 2008." Abstract. Full dissertation, 2008.
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Koerniadi, Hardjo. "Accruals signalling or misleading? Evidence from New Zealand : this thesis is being submitted to Auckland University of Technology in fulfilment of the degree of Doctor of Philosophy, 2007." Click here to access this resource online, 2007. http://repositoryaut.lconz.ac.nz/theses/1410/.
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Pastor, Pascual Daniel. "Development of a GIS model for water accounting in Jordan: focus on irrigation and energy usage in the water sector." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-264254.
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With a water availability of less than 100 m3 per capita and year, Jordan is suffering extreme water-scarcity. To its intrinsic limited water resources more pressure is being added every year as a result of socioeconomic factors, such as the accelerated population growth, and a reduction of rainfalls and increase of evaporation as consequence of climate change. What is more, the poor condition of the water system together with a considerably high water consumption for irrigation are not helping in such drastic situation. In a country with scarce surface water, groundwater is the main resource. As a result, Jordan’s aquifers are being over abstracted and, consequently, depleted every year. Wastewater treatment arise as a solution as wastewater can be reused for irrigation, reducing the consumption of natural resources that can be, then, employed for domestic consumption. However, only 64% of people in Jordan is connected to the sewerage system, narrowing the amount of wastewater. Water shortages are the direct consequence of all of this, limiting the agriculture development and reducing quality of life. Urgent action is required in the country to mitigate the effects of water scarcity and optimize the resources. What is more, the incredibly high energy consumption of the water system is adding more pressure to the energy system, which relies mostly on energy imports such as fossil fuels. Thus, the water scarcity problem should be assessed considering its synergies and trade-offs with the energy system. Thus, the aim of this thesis is to create a Geographic Information System (GIS) model in which the water consumption was obtained and divided by sector with a resolution of 1 km2 . To do so, the population and water consumption per capita was taken into account for the domestic water consumption, while the evapotranspiration of the irrigated cropland in Jordan was calculated to ultimately obtain the water consumption in the agriculture sector. Then, taking advantage of the potential of a GIS model, the water consumption obtained in every spot was divided by source. Afterwards, the energy consumption of the water system is obtained. Lastly, three scenarios were built and simulated in order to analyze the consequence of the Jordan’s Ministry of Water and Irrigation policies, set to fight against water scarcity. The results showed that, although a mitigation of water scarcity and reduction of natural resources depletion can be achieved, even more strict action is required in order to reach a sustainable water sector, eliminating water shortages and reducing the pressure on the natural resources.Med en vattentillgänglighet på mindre än 100 m3 per capita och år lider Jordanien extremt vattenbrist. Till dess inneboende begränsade vattenresurser läggs mer tryck varje år till följd av socioekonomiska faktorer, såsom den påskyndade befolkningsökningen, och en minskning av nederbörden och ökad avdunstning till följd av klimatförändringarna. Dessutom hjälper vattensystemets dåliga tillstånd tillsammans med en avsevärt hög vattenförbrukning för bevattning inte i en sådan drastisk situation. I ett land med knappt ytvatten är grundvatten den viktigaste källan. Som ett resultat överförs Jordans akviferer över och de tappas följaktligen varje år. Avloppsrening uppstår som en lösning eftersom avloppsvatten kan återanvändas för bevattning, vilket minskar konsumtionen av naturresurser som sedan kan användas för hushållskonsumtion. Men endast 64. Vattenbrist är den direkta följden av allt detta, vilket begränsar jordbruksutvecklingen och minskar livskvaliteten. Brådskande åtgärder krävs i landet för att mildra effekterna av vattenbrist och optimera resurserna. Dessutom ökar vattensystemet mer tryck på energisystemet, som mest förlitar sig på energiimport som fossila bränslen på grund av en otroligt hög energiförbrukning. Således bör vattenbristproblemet bedömas med tanke på dess synergier och avvägningar med energisystemet. Således är syftet med denna avhandling att skapa en modell för geografiskt informationssystem (GIS) i vilken vattenförbrukningen erhölls och indelas per sektor med en upplösning på 1 km2 . För att göra det beaktades befolkningen och vattenförbrukningen per capita för den inhemska vattenförbrukningen, medan evapotranspiration av det bevattnade odlingslandet i Jordanien beräknades för att i slutändan få vattenförbrukningen inom jordbrukssektorn. Sedan, med utnyttjande av potentialen i en GIS-modell, delades vattenförbrukningen som erhållits på varje plats delad efter källa. Därefter erhålls vattensystemets energiförbrukning. Slutligen byggs och simuleras några scenarier för att analysera konsekvenserna av Jordans ministerium för vatten- och bevattningspolitik, som kommer att bekämpa vattenbrist. Resultaten visar att även om man kan minska vattenbrist och utarmning av naturresurser krävs ännu strängare åtgärder för att nå en hållbar vattensektor, eliminera vattenbrist och minska trycket på naturresurserna.
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Jacobs, Liza. "The impact of the changing practitioner requirements on management accounting education at South African universities." Thesis, Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-04132005-143800.
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Thesis (D.Comm. (Financial management sciences))-University of Pretoria, 2004.Summaries in English and Afrikaans. Includes bibliographical references. Available on the Internet via the World Wide Web.
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Ugiagbe-Green, Iwi. "Exploring the construction of verifiable evidence in a technology-mediated competency assessment environment according to the experiences of accounting professionals." Thesis, University of Leeds, 2017. http://etheses.whiterose.ac.uk/16739/.
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This thesis explores the mediating role of technologies within the initial professional development (IPD) competency assessment environment of aspiring professional accountants. It proposes that professional competency is transient, ambiguous and complex. Professional competency is conceptualised a set of morally orienting practices, understandings and personal characteristics. The study establishes that professional competency is currently assessed via several different specific structures and contexts. These contexts are conceptualised using Nardi & O’Day’s (1999) concept of information ecology, which is mediated by assessees, assessors, evidence & technologies. One of the specific structures within the information ecology is the ‘profession context.’ It is here that professional accounting operates. There are also broader corporate structures operating within which accountancy is integrated with other organisation functions. Broader still, are the social contexts in which corporations themselves operate. Although these contexts cannot be artificially separated, the thesis proposes that professional accounting bodies should take control of the ‘profession context.’ It is proposed that verifiable evidence should be assessed within the profession context to “corroborate” assertions of competency made by assessees/assessors. The mediating role of technology within the information ecology is often dynamic, emotive and sensory and moves between hermeneutic, embodiment and alterity relations. The inter-relations of technology with agents within the information ecology are often recursive, but nonetheless often involve a negotiation of power. The mediation of technology within the information ecology enables the integration of simulated and real assessment environments within which verifiable evidence can be constructed. This approach advocates that successful accomplishment of performance is determined using responsible pedagogy principles. This means the development of critical thinking, education and self-awareness through assessment that is authentic and action based. The purpose of this approach is to develop aspiring professional accountants who embody the behaviours, attitudes, values, dispositions expected of responsible, respectful professionals who protect the public interest.
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Evett, Chantal. "What are the Potential Impacts of Big Data, Artificial Intelligence and Machine Learning on the Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1642.
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To maintain public confidence in the financial system, it is essential that most financial fraud is prevented and that incidents of fraud are detected and punished. The responsibility of uncovering creatively implemented fraud is placed, in a large part, on auditors. Recent advancements in technology are helping auditors turn the tide against fraudsters. Big Data, made possible by the proliferation, widespread availability and amalgamation of diverse digital data sets, has become an important driver of technological change. Big Data analytics are already transforming the traditional audit. Sampling and testing a limited number of random samples has turned into a much more comprehensive audit that analyzes the entire population of transactions within an account, allowing auditors to flag and investigate all sorts of potentially fraudulent anomalies that were previously invisible. Artificial intelligence (AI) programs, typified by IBM’s Watson, can mimic the thought processes of the human mind and will soon be adopted by the auditing profession. Machine learning (ML) programs, with the ability to change when exposed to new data, are developing rapidly and may take over many of the decision-making functions currently performed by auditors. The SEC has already implemented pioneering fraud-detection software based on AI and ML programs. The evolution of the auditor’s role has already begun. Current accounting students must understand the traditional auditing skillset will not longer be sufficient. While facing a future with fewer auditing positions available due to increased automation, auditors will need training for roles that will be more data analytical and computer-science based.
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Lu, Weiqi. "An exploration of performance measurement systems in global organisations and SMEs from a contingency perspective : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business, 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/774.
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Ahmad, Nadzri Farah Aida. "Roles and impacts of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/754.
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The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been driven by the increasing sensitivity among Muslims to the relationship between religion and economic activities. With the emergence of IFIs, Muslims community has demanded for an establishment of an accounting body to develop a set of accounting standards that adhere to the Islamic tenets, hence AAOIFI was established. However, the journey of AAOFI in achieving such objective has not been smooth. This paper intended to study the effectiveness of AAOIFI in dealing with the issues of zakah and riba for IFIs by examining the disclosure practice of 25 IFIs worldwide. Based on the analysis conducted, it is concluded that the extents of disclosure by the IFIs are much lower than the AAOIFI requirements. The study also found that leverage and origin factors might contribute to the level disclosures of zakah and financial products. In addition, the test performed also revealed that the adopters of AAOIFI do provide more disclosure as compared to the non-adopters. However, the mean result is relatively low to suggest full compliance with the AAOIFI standards.
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Sekhukhune, Mmasello Evelyn. "An empirical investigation into the key factors causing second-year accounting students to drop out at Tshwane University of Technology Soshanguve Campus between 2004 to 2006 / by M.E. Sekhukhune." Thesis, North-West University, 2008. http://hdl.handle.net/10394/2336.
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Feng, Qian. "A STUDY OF CIOS' SELECTION, COMPENSATION, AND TURNOVER." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/314436.
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Business Administration/AccountingPh.D.
Implementation of the Sarbanes-Oxley Act and recovery in IT spending after the dot-com bust in 2002 have enhanced the Chief Information Officer's (CIO's) role and needed skills. The CIO significantly influences strategy implementation and firm performance through the management of IT resmyces. I posit that firms must appoint a CIO with an appropriate background (technical versus business) that is aligned with their strategic positioning (differentiation versus cost leadership) for IT resmyces to support the firm's strategy. I find that differentiators (cost leaders) are more likely to appoint a CIO with a technical (business) background. Notably, firms announcing aligned CIO appointments (technical CIOs for differentiators and business CIOs for cost leaders) have superior investor reactions. Second, I take the first step to understand the impact of CIO's education on determining their compensation. I find that CIO education characteristics are significant determinants of CIO compensation, addressing the ongoing debate regarding the desired CIO education. Furthermore, drawing on Agency theory, I separately examine salary and bonus due to their divergent roles in rewarding and incentivizing ability and effort. My findings suggest that CIO education characteristics strongly determine CIO salary whereas firm financial performance measures strongly determine CIO bonus, consistent with salary rewarding CIO ability and bonus incentivizing CIO effort. Third, I investigate the relationship between data breaches and Chief Information Officer (CIO) turnover. Executive turnover literature finds that CEOs and CFOs turnover when they fail to meet financial performance expectations. Unlike CEOs and CFOs, CIOs are directly responsible for IT performance and I argue that CIOs are more likely to turnover when they fail to meet their performance expectation as reflected by data breaches. Following previous work, I classify system breaches into system glitch, criminal attack, human error and other. I document that system glitches increase the likelihood of CIO turnover by two-fold. Furthermore, I find that the impact of system glitches on CIO turnover lasts for two years.
Temple University--Theses