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Levy, Malcolm. "The use and perceived usefulness of IAS 29 general price level information in Zimbabwe." Master's thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/10957.
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Bibliography: leaves 66-70.Hyperinflation, as defined in IAS 29, was identified in Zimbabwe in November 1999. Accordingly, the standard, and its General Price Level adjustments, was adopted for financial years beginning on 1st January 2000. However, there has been much resistance to the implementation of the standard, which is considered to require the provision of costly, meaningless information that is not used by anyone in the investment process. This study attempts to determine the use and perceived usefulness of IAS 29 in Zimbabwe and to identify the significant problems and weaknesses in the restatement process that have caused this. The study found both the use and perceived usefulness of IAS 29 General Price Level information to be extremely low. The major reason cited for this was the lack of user understanding. The other major problems related to the perception of inconsistent methods and assumptions in the restatement process, as well as the use of the CIP, accused of being manipulated by government, as the basis of restatement. These issues need to be addressed by the Institute of Chartered Accountants, in consultation with the other accounting regulatory bodies, before the use and perceived usefulness of the IAS 29 General Price Level information can improve. Further, the study indicates that, whilst the preparers of financial information are extremely undecided as to the manner in which the accounting regulatory bodies in Zimbabwe should proceed, the analysts using such information are very much in favour of retaining the disclosure of inflation adjusted figures in some form, until such time as the inherent usefulness of the information is either proved or disproved.
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Olsson, Martin, and Jacob Ekenberg. "Investerares perspektiv på användbarheten av immateriella tillgångar i finansiella rapporter : En kvalitativ studie ur ett användarperspektiv." Thesis, Karlstads universitet, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-78460.
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Abstract Intangible assets is a thoroughly discussed subject in accounting research. Given the technological advances, intangibles become more common in today’s corporations. According to research, accounting for intangibles is a problematic area of accounting and suggestions vary on how these assets should be recorded in financial reports to provide useful information. Therefore, this study aims to contribute to existing knowledge on the relevance of intangible assets and investigate whether financial reports contain sufficient information regarding intangibles, to function as an appropriate basis for economic decision-making. Qualitative semi-structured interviews were conducted with seven analysts and fund managers active in Sweden, all of which have major experience from capital markets. The study takes an inductive approach and provides a holistic perspective of users’ perception on the significance of intangible assets and their information needs. The results show that analysts and fund managers consider intangibles to be an important part when analysing a company, but that its importance varies amongst companies and industries. Corporations are unequally skilled at presenting information of intangibles and the accounting system lacks uniform routines for accounting of these assets, which can be considered a flaw in the financial statements’ design. The book value of intangibles is of less relevance in an analysis, since these assets cannot be recorded at market value. Furthermore, the criteria for capitalisation can make some intangibles unrecorded, thereby absent in the financial statements. Users do not see this as a problem since financial statements are substituted with alternative sources of information. However, this may lead to information asymmetry among investors, as access to alternative sources of information differs between different types of investors. Keywords: intangible assets, financial statements, decision-making, usefulness, accounting, information asymmetry, user-perspectiveSammanfattning Immateriella tillgångar utgör ett väldiskuterat område inom vetenskapen och i takt med den teknologiska utvecklingen ökar förekomsten av immateriella tillgångsslag i dagens bolag. Redovisningen av immateriella tillgångar är enligt forskningen ett problematiskt område, och hur de bäst bör redovisas för att bistå med användbar information i de finansiella rapporterna råder det delade meningar om. Studien syftar därför till att bidra med ökad kunskap om immateriella tillgångars betydelse och om finansiella rapporter innefattar tillräckligt med information kring immateriella tillgångar för att fungera som ekonomiskt beslutsunderlag. I studien utfördes kvalitativa semistrukturerade intervjuer med sju analytiker och fondförvaltare verksamma i Sverige, samtliga med mångårig erfarenhet inom branschen. Studien har ett induktivt förhållningssätt för att bidra med ett holistiskt perspektiv på användarnas åsikter om immateriella tillgångars betydelse och deras informationsbehov. Resultaten från studien visar att analytiker och fondförvaltare anser att immateriella tillgångar har en viktig betydelse vid analyser, men att betydelsen varierar mellan bolag och branscher. Olika bolag är olika duktiga på att bidra med information kring immateriella tillgångar och i redovisningen saknas systematik för hur information kring immateriella tillgångar ska presenteras, vilket kan ses som en brist i finansiella rapporters utformning. Vid analys är det redovisade värdet i de finansiella rapporterna av mindre relevans, till följd av tillgångarnas avsaknad av marknadsvärden. Redovisningens krav för aktivering gör också att många immateriella tillgångar inte kan redovisas och saknas därmed i de finansiella rapporterna. Användarna ser dock inte det som ett problem, då finansiella rapporter kompletteras med alternativa informationskällor. Detta kan dock ge upphov till informationsasymmetri mellan olika investerare, då tillgången till alternativ information varierar mellan investerartyper. Nyckelord: immateriella tillgångar, finansiella rapporter, beslutsunderlag, användbarhet, redovisning, informationsasymmetri, användarperspektiv
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Djongoué, Guy. "Qualité perçue de l'information comptable et décisions des parties prenantes." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0359/document.
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L’objectif de cette recherche était de comprendre la perception de l’utilité del’information comptable dans l’optique d’une prise de décision et de l’évaluation durisque de crédit aux entreprises. Le questionnement d’actualité centré sur la qualité del’information comptable dans le contexte des récents scandales financiers nous ainterpellé sur la nécessité de comprendre ce qu’il en est dans le contexte camerounais.Pour ce faire, nous avons conceptuellement proposé un modèle issu de la revue de lalittérature et ajusté par une recherche exploratoire (16 entretiens).Méthodologiquement, les observations issues de l’expérience (134 répondants) sontopérationnalisées à l’aide des analyses de corrélation et de régression. Les résultatsindiquent que pour la dimension prise de décision, le lien est, statistiquementsignificatif entre les qualités globales de l’information comptable, l’utilisation del’information comptable, la taille de l’entreprise et, son utilité perçue. Par contre, pourla dimension évaluation du risque de crédit, la variable utilisation de l’informationcomptable n’est pas statistiquement un élément significatif de son utilité perçue. Lesrésultats nous font observer que si l’information comptable est jugée utile, elle est plusestimée pour la dimension de la prise de décision que pour celle de l’évaluation durisque de crédit. Par ailleurs, il est apparu que c’est la grande entreprise qui possèdeune utilité perçue plus favorable en regard de ces deux dimensionsObjective of this research was to understand the perception of the usefulness ofaccounting information in the perspective of decision making and assessment of creditrisk for companies. Recently, related to some notorious financial scandals, the qualityof accounting information has been seriously questioned. This has challenged us toexamine what is going on in this respect in the Cameroonian context.376In order to do so, we have conceived a model starting from a literature survey andadjusted it on the basis of an exploratory research (16 interviews). Methodologically,the observations from the experiment (134 respondents) are operationalized usingcorrelation and regression analyzes. The results indicate that, in the decision makingprocess, the links between overall quality of accounting information, the use ofaccounting information, the company's size and the perceived usefulness isstatistically significant.However, for the assessment of credit risk, the use of accounting information is notstatistically significant as a variable factor of its perceived usefulness. We observe asresults that, if accounting information is considered useful, it is rather in terms ofdecision making in terms of the evaluation of credit risk. Furthermore, it was foundthat in big corporations business high quality accounting information is perceived asuseful in both dimensions
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Morgan, Graham Jones. "The usefulness of accounting to trade unions." Thesis, University of Warwick, 1985. http://wrap.warwick.ac.uk/91031/.
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The objective of this dissertation is to analyse some important aspects of the issue of the usefulness of accounting to trade unions. This issue raises fundamental questions as to whether trade unions must plan for or simply represent the interests of employees in the modern business enterprise. The analysis presented suggests that trade union use of accounting information, within the business enterprise will be restricted so long as they pursue re-active, oppositional policies within a context established by management strategic planning practices and consequently will have little influence on events. Both a theoretical review of the principles of strategic planning and an examination of recent economic history shows that management do not plan to promote the interests of employees, and that managerial control of the strategic planning process is of vital importance. In consequence, I argue that the power latent in trade unions can only be harnessed if they reconceptualise their central 'organizing principles' around challenging management strategic planning prerogatives by developing an independent ability to plan. Previous research into the usefulness of information to trade unions has not recognized this planning requirement and has, in consequence, been highly restricted in perspective and has under estimated the usefulness of information to trade unions. The methodology of this thesis is qualitative. By collecting unstructured, in-depth data from a major case study, it has been possible not only to assess the usefulness of accounting information to trade unions, but also, crucially, to analyse it within the context of problems which trade unions confront in developing a constructive response to economic change.
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Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.
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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.
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Sanders, D. Elaine. "The effect of information cost, source reliability, and individuating information on the perceived usefulness of summary information : a study in management accounting /." Full-text version available from OU Domain via ProQuest Digital Dissertations, 1995.
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Ngole, Shaban Juma. "Does IFRS improve the usefulness of accounting information in African capital markets?" Thesis, University of Leeds, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.581945.
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This thesis examines whether IFRS adoption improves the usefulness of accounting information in African capital markets. Consistent with the IASB (2010) conceptual framework which focuses on shareholders, I define usefulness as the increase in value relevance of earnings and book value of equity, asymmetric earnings timeliness and conditional conservatism and the predictive ability of earnings and cash flow. I use a relatively large sample of 347 firms listed in five African capital markets namely; Johannesburg, Nairobi, Cairo and Alexandria, Botswana and Casablanca Stock Exchanges. The thesis derives its motivation from the contemporary debate on fair value versus historical cost accounting, illiquidity of African markets and the adoption of IFRS in Africa. Although IFRS is widely adopted in Africa there are relatively few studies examining its usefulness. In Africa, capital markets are relatively small and illiquid (Smith et al., 2002 and Kenny and Moss, 1998), there are no sound IFRS enforcement mechanisms (Daske et al., 2011, Anandarajan and Hasan, 2010, World Bank, 2010a, and Prather-Kinsey, 2006), culture is secretive and conservative (Dahawy et al., 2002 and Gray, 1988) and many accounting systems are based on government or bank capital models of corporate governance (Chamisa, 2000). Since, IFRS characterized by fair value accounting principles requires liquid and active markets for its appropriate use (Ball, 2008) and focuses on market led principles of measurement and disclosures (Walker, 2010) it is unclear how useful it is to market participants in illiquid markets particularly African capital markets. The research objectives are fourfold; to examine whether IFRS increases (i) the information content of earnings and book value of equity as measured through the earnings response coefficient (ERC), the book value response coefficient (BRC) and adjusted R2 (ii) the asymmetric earnings timeliness and conditional conservatism as a measure of stewardship role of management to capital providers, (iii) the predictive ability of earnings and cash flow and (iv) to examine the conditioning roles of culture and legal origin on the above research sub-themes. The results are summarized as follows; (i) IFRS increases the valuation role of book value of equity and overall value relevance but not earnings. These findings are consistent with the IASB (2010) conceptual framework' focus on the statement of financial position rather than the statement of financial performance in financial reporting. The results are also consistent with prior studies such as Hung and Subramanyam (2007) and Francis and Schipper (1999) which document the declining (increasing) value relevance of earnings (book value of equity), (ii) IFRS is incrementally more value relevant in code law than common law countries and (iii) the secretive culture prevalent in African countries is associated with greater BRC (lower ERC) after IFRS Moreover, consistent with prediction, the results indicate that IFRS leads to reduced gains, loss, incremental loss and overall earnings timeliness. Also, common law earnings are timelier (untimely) in recognizing bad news (good news) than code law earnings. However, this asymmetric earnings timeliness decreases after IFRS adoption. Furthermore, the results indicate that a conservative culture is associated with greater (lower) gains (loss and incremental loss) recognition timeliness. In terms of earnings and cash flow predictability, IFRS results in reduced predictive ability of cash flow and earnings. Also, cash flow dominates earnings in predicting future cash flow. Conservative culture is associated with lower (greater) predictive ability of cash flow (earnings). Moreover, results do not support the contention that IFRS increases the predictive ability of earnings and cash flow more in common than code law countries. This is the first comprehensive study examining the decision usefulness (as defined by the IASB conceptual framework, 2010) of IFRS in Africa. The conclusion is that IFRS has not improved financial reporting in Africa.
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Karilainen, Miia. "Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32560.
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Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis & Schipper 1999; Hail 2013). As Allen and Cote (2005) stated, it is hard to make any improvements to financial reporting if creditors’ decision making behavior is not well investigated. Thus, the aim of this research is to narrow the gap between studies concerning the information needs and usefulness of accounting information among creditors and investors. In addition, the companies in Sweden are financing their operation by issuing debt rather than equity, which increases the importance to consider creditors’ information needs, and how useful accounting information is to them (Billings & Morton 2002; Ewing & Bhatia 2012). The data was collected through questionnaire surveys which were sent out to the branch managers of the biggest commercial banks in Sweden. The questionnaire was mainly based on questions that used five point likert-scale. Additionally, a few open questions were included. Overall, the results of this thesis indicate the consistency with recent research. The importance of accounting information is significant, and practically all three main statements; balance sheet, income statement and cash flow statement, can be regarded to be complementary. An obvious difference is in the usage of financial statements compared to other information sources, as respondents claim to use accounting information nearly all the time when other sources were significantly less used.
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Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.
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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.
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Al-Mubarak, Fuad. "The usefulness of corporate annual reports to investment analysts in Saudi Arabia." Thesis, University of Newcastle Upon Tyne, 1997. http://hdl.handle.net/10443/278.
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In a developing country such as Saudi Arabia where alternative sources of company information tend to be more limited in a quantity and quality, the role of corporate annual reports for investment activities assumes a much more dominant and prominent role than in the more advanced and economically developed countries. This study was undertaken to examine empirically the usefulness of corporate annual reports to investment analysts in Saudi Arabia and their role in the investment activities. Before undertaking the empirical investigation it was essential to provide a background of the economic and accounting environment under which the Saudi companies operate and investment activities being carried out. Three chapters are designed to fulfil this objective, these are Chapter 2,3 and 4. Chapter 5 is focused in reviewing the literature related to usefulness of financial information. This review is believed to be an important step in providing a framework for the empirical investigation. To achieve the main objective of this research which is to evaluate the importance of corporate annual reports to the investment analysts in Saudi Arabia, a questionnaire survey was carried out to obtain the investment analysts views of the annual reports, the importance they attached to them and the uses of these reports in their investment activities. The results of the survey are presented and discussed in chapters seven and eight. The statistical tests results show that Saudi Arabian investment analysts, despite the differences in their background characteristics, still regard corporate annual reports as the most important source of information for their investment activities. A summary of the main conclusions of the study, as well as a number of recommendations, are reported in the final chapter.
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Liu, Zhenfeng. "The Effect of Shortened Reporting Lag on the Usefulness of Form 20-F." FIU Digital Commons, 2016. http://digitalcommons.fiu.edu/etd/2530.
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This study examines the impact of the Securities and Exchange Commission’s (SEC) decision to accelerate the Form 20-F (20-F) filing deadline on the usefulness of 20-Fs. I find that only the large and medium firms experienced a significant increase in market reaction when they accelerated their 20-F filing deadlines to four months after the year-end, while no significant change in market reaction is detected for small firms. I also find that the market did not appear to have reacted to firms who voluntarily further shortened their 20-F reporting lag to less than four months after the year-end. Finally, I find that firms that comply with the SEC’s policy to shorten the 20-F filing deadlines are more likely to restate the financial statements, but the 20-F readability and the possibility of amending their 20-Fs do not seem to be different, compared to the matched non-acceleration firms. Taken together, this study provides consistent evidence suggesting that the “four-month” 20-F filing deadline is beneficial for larger firms while causing no burdens to small firms, and that the accelerated 20-F filing deadline may increase the timeliness of 20-Fs at the expense of the reporting quality.
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Africano, Beatriz Elena. "Decision-usefulness of accounting information to equity investors of firms listed on the Amman Stock Exchange : an empirical investigation." Thesis, University of Sunderland, 2013. http://sure.sunderland.ac.uk/5273/.
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This study examines the decision-usefulness of financial information produced in the external financial reports from the implementation of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) to equity investors of the Amman Stock Exchange (ASE) in their investment decision-making process. The study employs mixed method research that uses quantitative and qualitative methods. The quantitative research methodology employs archival financial data from the ASE using inferential statistics to investigate the association between share market prices and a well known model, the residual earnings model, derived from (Preinreich 1938, Ohlson (1995) Feltham and Olson (1995)). Data is collected from companies listed on the ASE for the period before implementation of the IAS/IFRS, 1980-1989, and for the period after implementation, 1991-2009. In general, the results indicate a statistical association between share market prices and book value per share (BVPS) and residual earnings per share (REPS) with the BVPS robust to share market prices. The second quantitative method employs questionnaires administered to individual and institutional equity investors of the ASE. Key findings indicate that equity investors believe the implementation of the IAS/IFRS produces decision-useful financial information, that the accounting information has the useful qualitative characteristics proposed by the International Accounting Standards Board and that the price-to-book ratio, the dividend discount model and the price-earnings multiple are very useful models as inputs into their investment decision-making process. Semi-structured interviews were conducted to accounting, auditing and ASE experts in Jordan. Prevalent findings indicate that developments within the ASE and accounting profession have influenced the decision-usefulness of financial information. Few believed that Jordan should develop its own accounting standards. This research contributes to knowledge, being the first comprehensive study that employs a mixed method research using archival financial data for a 29-year study period from the ASE and primary data to evaluate the decision-usefulness of financial information produced from implementing the IAS/IFRS. Furthermore, this research fills a gap in the literature by examining the period before IAS/IFRS implementation and the period after implementation in Jordan to determine if IAS/IFRS implementation resulted in decision-useful financial information. The main implication of this research is that reported financial information has greater decision-usefulness after the implementation of the IAS/IFRS than before, implying positive effects of accounting standard-setting in an emerging economy.
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Sandema-Sombe, Christina Ndiwa. "Relationship Between Perceived Usefulness, Ease of Use, and Acceptance of Business Intelligence Systems." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7736.
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In retail, the explosion of data sources and data has provided incentive to invest in information systems (IS), which enable leaders to understand the market and make timely decisions to improve performance. Given that users’ perceptions of IS affects their use of IS, understanding the factors influencing user acceptance is critical to acquiring an effective business intelligence system (BIS) for an organization. Grounded in the technology acceptance model theory, the purpose of this correlational study was to examine the relationship between perceived usefulness (PU), perceived ease of use (PEOU), and user acceptance of business intelligence systems (BIS) in retail organizations. A 9-question survey was used to collect data from end-users of BIS in strategic managerial positions from retail organizations in the eastern United States who reported using BIS within the past 5 years. A total of 106 complete survey responses were collected and analyzed using multiple linear regression and Pearson’s product-moment correlation. The results of the multiple linear regression indicated the model’s ability to predict user acceptance, F(2,103) = 21.903, p < .000, R2 = 0.298. In addition, PU was a statistically significant predictor of user acceptance (t = -3.947, p = .000), which decreased with time as shown by the results from Pearson’s product-moment correlation, r = -.540, n = 106, p < .01. The implications of this study for positive social change include the potential for business leaders to leverage BIS in addressing the underlying causes of social and economic challenges in the communities they serve.
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Brushwood, James Darrach. "Peer Accounting Information and the Use of Peer-based Multiples for IPO Valuation." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556239.
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Initial public offerings (IPOs) are primarily valued using the comparable firms approach, whereby underwriters rely heavily on multiples based on the accounting information of peer firms. Effective use of the comparable firms approach depends significantly on the underwriter's ability to estimate the expected future growth and profitability of the IPO firm and its peers and make appropriate adjustments to the multiples to arrive at a final offer price for the IPO shares. I find evidence that, in general, IPO valuations are decreasing relative to peers in the similarity of the peer group to the IPO firm, but this effect is moderated by the peer group's accruals quality. These findings suggest that when peers are similar to the IPO firm, underwriters make less adjustments to the final offer price, however, higher peer accruals quality may ease the assessment of differences in growth and profitability, facilitating further adjustments.
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Ballas, Apostolos A. "The use of accounting information in the valuation of equity securities." Thesis, London Business School (University of London), 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261684.
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McBride, Freda D. H. "Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30551.
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This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making.
An affective response to accounting numbers may adversely influence decisions made based on those numbers. Prior research has found that individuals recall information that is consistent with prior decisions more readily than they recall inconsistent information. Research has also shown that current judgements are biased toward prior decisions or judgements. These biases may cause current decisions to be suboptimal or dysfunctional.
Two 2x2 experiments were conducted to examine four hypotheses. These hypotheses concerned (1) the influence of an affective response on an investment decision when the differences between two sets of accounting numbers are small and when the differences are large, (2) the influence of an affective response on the recall of numerical data, (3) the influence of time on the recall of numerical data given an affective response, and (4) the influence of an affective response on an investment decision when the level of cognitive processing at the time the affective response is produced is low and when the level of processing is high.
The first experiment used graduate students in an accounting course to investigate the influence of differences between numerical amounts on decision making. It also investigated the influence of time between the encoding and retrieval on recall of numerical amounts.
The second experiment used accounting practitioners to investigate the influence of differences between numerical amounts on decision making, and to examine the influence of different levels of cognitive processing at the time of encoding on decision making.
Results indicate that an affective response does produce suboptimal decisions. In the case of accounting practitioners, however, the influence of the affective response is mitigated when the magnitude of the difference between the accounting numbers previously viewed and those undergoing current examination is large rather than small.
The affective response did not significantly influence the recall of numerical amounts. There was no significant change in the influence of the affective response on recalled amounts with increased time between encoding and retrieval. Also, there were no significant changes in decision-making with increased processing at the time of encoding.Ph. D.
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Andersson, Christofer, and Lotta Mähönen. "Managerial use of accounting information : A study on how managers use business reports at NCC." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226799.
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There is a need to learn more about how managers use accounting information. This thesis investigates how managers make use of business reports; as they are one of the ways managers receive information. Previous research was found to broadly correspond to four important aspects affecting how managers make use of business reports; aggregation, timeliness, flexibility and dimensions. A case study was conducted at NCC Construction. The main findings from this study are that managers have the possibility to view information in the reports at their desired level of specificity and they are not concerned about the issue of timeliness. Furthermore they are satisfied with flexibility in reports, but wish for more capabilities and do not desire non-financial information in reports. Therefore the four aspects are found to no longer be a hindrance to managers in their use of business reports as much as could be expected from previous studies. Technological developments and business practices are found to have changed managerial work. Reporting has become faster and is more accurately reflecting the real world operations, making business reports more useful to managers.
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Hahn, Stefan [Verfasser]. "The impact of transitions from U.S. GAAP to IFRS on the decision usefulness of accounting information : an empirical analysis / Stefan Hahn." Vallendar : WHU - Otto Beisheim School of Management, 2012. http://d-nb.info/102463888X/34.
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Heinemann, Patrick. "Power bases and informational influence strategies a behavioral study on the use of management accounting information." Wiesbaden Dt. Univ-Verl, 2007. http://d-nb.info/983045399/04.
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Reither, Cheri L. (Cheri Lynn). "A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279390/.
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This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
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Arnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.
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The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?
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Hektor, Anders. "What's the use? : Internet and information behavior in everyday life." Doctoral thesis, Linköping : Tema, Univ, 2001. http://www.bibl.liu.se/liupubl/disp/disp2001/arts240s.htm.
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Franco, Rafael Antonio Serralheiro. "Exploring marketing managers' use of accounting information : a case study of the Portuguese fashion retail sector." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/exploring-marketing-managers-use-of-accounting-informationa-case-study-of-the-portuguese-fashion-retail-sector(248fe015-662f-4bc1-ab4f-b4d04e1144bd).html.
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The management accounting literature (e.g., Cooper and Kaplan 1988b; Shillinglaw 1982) argues that cost information is beneficial for marketing management in order to improve the business profitability. Accounting for strategic management also proposes the use of accounting information on cost drivers, business strategy, market and competitors (e.g., Shank and Govindarajan 1993). In the accounting and control literature it is also suggested that a company gains if it includes interactive control systems, with the participation of the various functional areas, including marketing, in addition to the traditional diagnostic systems (Simons 1995b). Moreover, the marketing literature states that there is a loss of influence and stature of the marketing department (Webster Jr et al. 2005) and relates this in part to the lack of performance measures (see Ambler 2003b; McGovern et al. 2004; Nath and Mahajan 2008), particularly the financial ones (e.g., Schultz and Gronstedt 1997). The marketing literature also recognises the usefulness of cost accounting information (e.g., Dunne and Wolk 1977; Kirpalani and Shapiro 1973; Winter 1979), in particular the information from the activity-based costing systems for marketing management (e.g., Goebel et al. 1998; Lere 2001). Although the literature in both accounting and marketing note benefits from using accounting information, the interaction, communication and the exchange of information between marketing and accounting departments is poor (Phillips and Halliday 2008; Srivastava et al. 1998) and little researched (De Ruyter and Wetzels 2000; McManus and Guilding 2008). The purpose of this research is to understand what influences the ability of the accounting system to meet the managers’ demand of accounting information, as well as why and how marketing managers are demanding accounting information. In keeping with the exploratory and explanatory research nature of the research an interpretative case study was conducted (see Lukka and Modell 2010; Mason 2002; Yin 2009). Two companies were selected from the Portuguese fashion retail sector (cf. Perloff and Salop 1985; Snyder 1989; Swartz 1983). The data was collected through semi-structured interviews, observation, and documents. The analysis and comparison of these two cases revealed that the use of accounting information was influenced by both structural and functional factors. From the structural point of view, it was important for the two companies to have very detailed accounting information in the system and have the financial and non-financial databases integrated. The mentality of the management control staff – oriented towards the real needs of the managers – was also a key factor. From the functional point of view, it was observed that two complementary forms of transmission of accounting information contributed to the effectiveness of its use. The self-service access to updated information and both automated and customised reports, contributed the accounting information being frequently accessed and interpreted by all managers – particularly commercial and sales managers. The face-to-face presentation and discussion of management accounting reports positively influenced the collective use of accounting information – in order to diagnose problems, find solutions and align the various managers in the implementation of plans. As a result, these interactions were still opportunities for mutual learning. Managers learned the potential of the accounting system and accountants perceived the specific needs of each manager. Therefore, it enabled both financial and management accountants to create and to maintain the management accounting system adapted to the managers' demand. Managers in both companies seek information to analyse sales, control costs and manage profitability. In one of the companies the information was also used strategically – the cost drivers, the market situation and the competitors’ accounting information were analysed. In one company, the accounting information was also used to protect the marketing department, i.e., the accounting information was used to maintain or increase the funds allocated to the marketing budget. In this particular case of marketing performance measurement, the unit of analysis was the marketing project and the metric was the contribution to profits. In conclusion, the marketing managers in these companies do seek management accounting information. Regular face-to-face, multi-functional and multi-hierarchical interaction is a key factor for the use of the accounting system; this is where managers learn the potential of the accounting system and accountants understand the real managers’ needs of accounting information.
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Saracina, Tara Honea. "AN EXAMINATION OF THE USE OF ACCOUNTING INFORMATION SYSTEMS AND THE SUCCESS OF SMALL BUSINESSES IN SOUTH CAROLINA." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/102.
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The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.
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Checon, Bianca Quirantes. "Limited attention, the use of accounting information and its impacts on individual investment decision making." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24082018-153805/.
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As technology and capital markets complexity increases, so does the amount of accounting information disclosed by companies in their financial reports. Nowadays, we reached an impasse, where it is questionable if more information will in fact reduce information asymmetry. Previous authors strongly criticize the length of financial statements and annual reports, arguing that they should communicate more rather than just be voluminous as the current volume of information can be counterproductive to the average individual to acquire, retain and process all available information. Based on evidence of previous accounting literature on presentation format and the psychology theories of attribution theory and cognitive load theory, we hypothesize that, by manipulating accounting information using a more general accessible format such as the narrative one, individual investors are able to better understand accounting information and, thereafter, make a more effective use of it versus the concurrent non-fundamental information available in a standard investment decision making setting. To achieve our research goal, we use a mixed method research strategy with an Exploratory Sequential Design: the qualitative method act as a preparation for the quantitative one. Concerning the qualitative method, we interview- using the Q methodology approach - 31 subjects, being 13 analysts/professional investors and 18 individual investors. Our objective in this phase is to identify patterns in the usage of accounting/non-accounting information by analysts/professional investors, in contrast to individual investors\' information choices. By doing so, we can use the obtained results to base our experimental information choices regarding (a) which accounting information pieces were most preferable to professional investors and (b) the information presentation sequence to be followed in the experimental setting. Next, we develop a 2 X 2 between-subjects experimental design in which we manipulate the presentation format of a hypothetical company between the traditional \'tabular and footnotes\' design versus the narrative content-only design. We also vary the financial performance between \'good\' and \'bad\' to check if the variables of interest would impact (a) investment propensity on the company\'s shares and (b) the amount of information retrieved from memory. As our main results, we find that the narrative format per se does not impact investment propensity and that the alternative presentation format is beneficial for participants with less than 5 years of investment experience in capital markets in the poor financial performance condition, adjusting their investment propensity to the same investment propensity level of more experienced investors.A medida que a complexidade da tecnologia e dos mercados de capitais aumentou, o montante da informação contábil divulgada pelas empresas em seus relatórios financeiros também aumentou. Atualmente, chegamos a um impasse, onde é questionável se mais informações reduzem a assimetria de informações. Autores anteriores criticam fortemente o tamanho das demonstrações financeiras e relatórios anuais, argumentando que eles devem comunicar mais ao invés de apenas serem volumosos, já que o atual volume de informações pode ser contraproducente para o indivíduo médio adquirir, reter e processar todas as informações disponíveis. Com base na evidência de literatura contábil anterior sobre o formato de apresentação e as teorias de psicologia, teoria da atribuição e teoria da carga cognitiva, temos a hipótese de que, ao manipular informações contábeis através de um formato amplamente mais acessível, como a narrativa, os investidores individuais serão capazes de compreender melhor as informações contábeis e, posteriormente, ter um uso mais proeminente delas em relação às atuais informações não fundamentais disponíveis para uma avaliação de decisão de investimento. Para alcançar nosso objetivo de pesquisa, utiliza-se uma estratégia de pesquisa de método misto com um Desenho Sequencial Exploratório, o método qualitativo atua como uma preparação para o quantitativo. Como método qualitativo, entrevistou-se - usando a abordagem da Metodologia Q - 31 sujeitos, sendo 13 analistas/investidores profissionais e 18 investidores individuais. O objetivo nesta fase foi entender o padrão de comportamento de uso de informações contábeis/não-contábeis por analistas/investidores profissionais, em comparação com as escolhas de informações de investidores individuais. Ao fazê-lo, puderam-se usar os resultados obtidos das entrevistas para basear as escolhas de informações experimentais em relação a (a) quais peças de informação contábil eram mais preferíveis aos investidores profissionais e (b) a sequência de apresentação de informações a seguir na configuração experimental. Em seguida, desenvolve-se um design experimental 2 x 2 entre os sujeitos em que manipulamos o formato de apresentação de uma empresa hipotética entre o design tradicional \'tabular e notas explicativas\' versus o design narrativo apenas de conteúdo. Foi alterado também o desempenho financeiro entre \'bom\' e \'ruim\' para verificar se as variáveis de interesse impactam (a) propensão de investimento nas ações da empresa e (b) a quantidade de informações recuperadas da memória. Como nossos principais resultados, identificamos que o formato narrativo individualmente não afeta a propensão de investimento e que o formato de apresentação alternativa beneficiou os participantes com menos de 5 anos de experiência de investimento nos mercados de capitais na condição de má performance financeira, ajustando sua propensão ao mesmo nível de investimento de investidores mais experientes.
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Imam, Shahed. "The use of accounting information in a valuation context : a study of UK investment analysts." Thesis, University of Cambridge, 2005. https://www.repository.cam.ac.uk/handle/1810/251971.
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Gatian, Amy Elizabeth Williams. "User information satisfaction (UIS) and user productivity: an empirical examination." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54361.
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In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses:
H₁A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads.
H₁B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office.
H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office.
H₃: There is no relationship between UIS and a user’s length of experience with a system.
H₄A: There is no relationship between UIS and a user’s age.
H₄B: There is no relationship between UIS and a user’s sex.
H₄C: There is no relationship between UIS and a user’s level of education.
Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁A, H₁B and H₂ were tested with canonical correlation analysis. H₃, H₄A, H₄B and H₄C were tested with multiple regression.
The findings can be summarized as follows:
1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts.
2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS.
3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE.
4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated.
5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.Ph. D.
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Hrubec, Thomas R. Rhodes Dent. "A web-based accounting instructional prototype for use in improving information system development in a corporate setting." Normal, Ill. : Illinois State University, 2004. http://wwwlib.umi.com/cr/ilstu/fullcit?p3128277.
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Thesis (Ed. D.)--Illinois State University, 2004.Title from title page screen, viewed Jan. 21, 2005. Dissertation Committee: Dent M. Rhodes (chair), Temba C. Bassoppo-Moyo, Kenneth F. Jerich, W. Max Rexroad. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
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Cho, Charles. "ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DIS." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4127.
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This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.
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Mugadza, Precious. "An assessment of the usefulness of spatial agricultural land resource digital data for agritourism and ecotourism." Thesis, Link to the online version, 2005. http://hdl.handle.net/10019/1125.
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Cheng, Mei Ling. "Firm equity decision, disclosure rule and corporate transparency, a revisit of market's use of earnings information." HKBU Institutional Repository, 2020. https://repository.hkbu.edu.hk/etd_oa/895.
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This paper extends the scope of Earnings per share ("EPS") studies by incorporating Bushman et al. (2004)'s conceptual framework of corporate transparency to illustrate how the disclosure requirement of an accounting rule governing EPS could have far-reaching effects on the information environment in US. Informed participants are having a keener edger over average investors in using EPS as a guide to investment value. EPS signals a summary measure of firm performance to market participants. The market reactions to EPS and change in per share earnings provide a distinct opportunity to gauge the informativeness of earnings. The information role will nevertheless derail whenever there is an equity change. The accounting rule stipulates the use of a theoretical construct, the weighted average number of shares, in the denominator for EPS, which the average investor is unable to interpret as the number of shares at the reporting date is the actual, not average number of shares. Relative to the actual-share EPS, the average-share EPS will either inflate or deflate the per share earnings. The informed investors, who can substitute actual number of shares for the theoretical construct, are hence bestowed by the accounting rule an information advantage over the average investors. Earnings response coefficient is significant with denominator of EPS substituted while the explanatory power of theoretical-denominator EPS abates when it is contemporary with the denominator substituted EPS. Financial analysts' expertise in the provision of idiosyncratic information to the market has been compromised by the average-share EPS, which is reflected heretofore in proforma earnings forecasts errors. Proforma earnings use a numerator different from accounting rules and to further temper the denominator with the actual number of shares will make pro-forma EPS forecast unintelligible to users. The unintended consequence of inflating or deflating the per share earnings misleads average investors in their decision-making process. Analysts should not issue proforma earnings forecast while researchers should abstain from using theoretical-denominator EPS for sample firms with equity change as their policy prescriptions may further aggravate the problem. A simple remedy to change the accounting rule, SFAS No. 128 is eminently anticipated, if not warranted.
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Shuttleworth, Christina Cornelia. "Towards a financial literacy model as a coordinating interface between financial information and decision makers." Thesis, Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-09262009-093743/.
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Payne, Carolyn. "ARE INVESTORS ABLE TO EFFECTIVELY USE THE VAST AMOUNTS OF INFORMATION AVAILABLE ON PUBLICLY TRADED COMPANIES? A DECISION THEORY APPROACH TO INVESTOR INFORMATION ANALYSIS." NSUWorks, 2010. http://nsuworks.nova.edu/hsbe_etd/89.
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Stock market investors are making investment decisions in an information-rich environment. In their attempt to afford investors all the decision-relevant information, standard setters are continually adding to the already weighty load seemingly oblivious to the cognitive limitations of humans.
Information overload has long been recognized as a problem to decision-makers. The information overload literature is robust with studies supporting the inverted U hypothesis: Decision accuracy will increase with additional information to the point of maximum processing capability, then decline. The decision style literature has supported the theory that individuals can be classified according to the quantity of information that they are able to process effectively.
This study combined the two theories to develop hypotheses about how investors with differing decision styles might behave differently in an information-rich environment. The hypotheses were tested in an internet-based stock market investment experiment. In general, the study did not find significant differences in the decisions of investors with different decision styles. Though the results of the experiment failed to support most of the hypotheses, the study revealed some interesting facts about the investors who participated in this study. There was an unusually high concentration of the analytic decision style in this group. This style, according to the theory, is the one best able to manage high information processing demands. A further analysis of the respondent style dominance reveals that all of the styles had significant analytic influence. This could explain the lack of variation in the decision accuracy of the respondents.
It is also possible that the respondents in this study did not reach a point of information overload. Based on prior literature, the study incorporated ten information items. However, the particular items selected may not have created a sense of information overload for the respondents. Future research should increase the information available
to respondents and observe whether differences in decisions can be explained by differences in decision styles in an information overload situation. This study provides a baseline for future studies examining how investors make decisions when so much information is available.
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Eltamami, Ahmed H. "The Effect of Increased Regulation on Option Use Within the Information Technology Industry." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1276.
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Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to executives outside of the industry. Previous studies have indicated that option use has been consistently higher in the IT industry and in addition another study has showed that option use across all companies has decreased dramatically due to regulation changes. In this study I find that option use has dramatically decreased over the past decade due to regulation and that option use in the IT industry has remained consistently higher than others. I find that there is little significant evidence suggesting regulation changes have affected the IT industry at a larger rate than others. I would argue that the industry is less sensitive to regulation changes regarding option use but I do find significant evidence that the industry has seen larger decreases in option use in 2013 when compared to other industries.
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Nelson, M. "The use of cost/benefit analysis in labour negotiations : An examination of the extent to which Canadian and UK companies use accounting information with respect to labour negotiations." Thesis, University of Bradford, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.374932.
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Thorén, Bertil. "Användning av information vid ekonomisk styrning : månadsrapporter och andra informationskällor." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 1995. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-881.
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När, hur, hur ofta och till vad används ekonomisystemets rapporter? I denna avhandling riktas intresset mot användning av de rapporter som produceras av en organisations ekonomisystem och som månadsvis görs tillgängliga för ekonomiskt ansvariga befattningshavare på olika nivåer; s k månadsrapporter. Enligt studiens föreställningsram antas ekonomisk styrning innefatta användning av ekonomisk information från olika informationskällor. Studiens intresse har därför vidgats till att omfatta rapportanvändares användning av såväl månadsrapporter som vissa andra informationskällor. Studien baseras på ett datamaterial som insamlats genom intervjuer med ett femtiotal operativt ansvariga chefer på mellannivån i tre mycket stora företag. Enligt studiens empiriska material förekommer det mycket stora individuella variationer i enskilda befattningshavares användning av månadsrapporter. Vidare förefaller sociala kontakter med kolleger, den "svarta boken" och operativa dokument vara mycket betydelsefulla informationskällor i den enskilda befattningshavarens arbete med ekonomisk styrning. I syfte att identifiera faktorer som kan medverka till att förklara variationer på individnivån analyseras datamaterialet. Analysen pekar mot att aktuell lönsamhetssituation och verksamhetens karaktär är två betydelsefulla förklaringsfaktorer. Vissa egenskaper i den sociala processen och vissa individspecifika egenskaper förefaller också kunna vara av betydelse. Författaren betonar avslutningsvis att frågan om användning av s k andra informationskällor borde få ett större utrymme i diskussioner av den ekonomiska styrningen av företag och organisationer.Diss. Stockholm : Handelshögskolan, 1995
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Mbelwa, Latifa. "Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)." Licentiate thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-85370.
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Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than increasing organisational efficiency (Mzenzi, 2013; Mkasiwa, 2011; Adhikari and Mellemvik, 2011; Tambulasi, 2007; Sarker, 2006). Therefore, it is the interest of this study to research the use of accounting information by public sector entities in developing countries. This study is based on an interpretative approach and employs an exploratory case study strategy with two cases (LGAs) in order to accomplish four specific objectives. The roles and responsibilities of LGAs and their multiple actors in delivering public services to the citizens, and their roles in budgetary decision-making attributed by the adopted accounting practices, represent the major motivation of this study. Institutional theory and its three branches, which are Old Institutional Economics (OIE), New Institutional Sociology (NIS) and New Institutional Economics (NIE), were used in the process of developing the initial model, and the overall interpretation of findings. The findings of this study revealed three dimensions of instrumental-conceptual use, which included conceptual use, decision relevant, and recommendations use of accounting information in decisions related to estimations and collections of own source revenue. Furthermore, the study’s findings showed that legitimating use was the main dimension of the symbolic use of accounting information in the budget approval, as well as in the decision about estimating and collecting revenue from external sources. It further identified 22 factors influencing the use of accounting information in the budget decision-making processes. The study findings also revealed that instrumental-conceptual use of accounting information increases both an organisation’s budget efficiency as well as its external financial legitimacy. On the other hand, the symbolic use of accounting information decreases the organisation’s budget efficiency and the actual external financial legitimacy but increases the promised external financial legitimacy. This is attributed, mainly, by external institutional pressures that result in decoupling behavior in the use of accounting information in budgetary decision-making processes. In addition, the findings revealed that budget efficiency and acquired financial legitimacy are interdependent. This means that the high financial legitimacy acquired can indicate high budget efficiency in the situation the instrumental-conceptual use exists than the symbolic legitimating use of accounting information. The study proposes a model of the determinants of the use of accounting information in budget decision-making processes for budget efficiency and external financial legitimacy. It informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to make sure that NPM reforms, especially accounting reforms, enhance both efficiency and financial legitimacy in the public sector organisations through the use of accounting information.
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Blume, Pontus, and Filip Ekberg. "Användbarhet vs Integritet : En fallstudie om hur användbarhet påverkar villighet att dela personlig information på Facebooks plattformar." Thesis, Uppsala universitet, Institutionen för informatik och media, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447006.
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Increased participation in various social media platforms have led to large amounts of user data being generated, creating an opportunity for businesses that run the platforms to store and sell the data. This has created a situation where users are forced to weigh the benefits of using the platforms against sharing their personal information, which is a risk to their privacy. To address this issue, this study investigates how users weigh usability benefits against the perceived risks of sharing personal information. A case study was conducted on platforms run by Facebook (FP). Data collection was done through interviews and by gathering previous research before the result was analyzed using a qualitative method. The interview questions addressed usefulness, perceived risk and integrity management and were, among other research, formulated from the Technology Acceptance Model. The study made several interesting findings about usefulness, users’ need for integrity and how they perceive and tolerate various risks. Conclusions could then be drawn about how these findings affect users’ decision making process regarding their intention to use FP.
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Elhorr, Suzanne. "The three dimensional relation between user system experience, user satisfaction, and user acceptance." Thesis, Blekinge Tekniska Högskola, Institutionen för datalogi och datorsystemteknik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-12957.
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Context. The subject presented in this research is the fact that people resist IT induced change and want to maintain their current situation when implementing a new information system. If no strategy is set to deal with it, resistance to change leads to Information System failure. Objectives. In this study, the author is investigating how to anticipate and handle resistance to change when implementing a new information system in order to succeed. This is followed by introducing the factors affecting user satisfaction which in turn affects user acceptance. Methods The data collection involves interviews in order to assemble appropriate, justifiable and relevant data, in addition to surveys to measure and validate the hypotheses in this thesis. The banking sector in Lebanon was selected as a source of data collection. Results. Three factors Perceived ease of use(PEOU), Perceived Usefulness (PU), and User Involvement react together to satisfy user and hence to make the user accept change. Conclusions. Based on the studies conducted so far with respect to this topic, there exists an indirect relationship between the three factors discussed in this thesis, the user satisfaction, and the user acceptance. The more the user finds the system easy to use (simple way of work with less efforts) and useful (the extent to which person’s work is improved) and the more he/sh is involved, the more he is satisfied and hence the more he is willing to accept the change and causes system success.
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Erasmus, Etienne. "Technology acceptance, psychological attachment and technostress / Etienne Erasmus." Thesis, North-West University, 2014. http://hdl.handle.net/10394/10648.
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Technology has been an integral part of human life since the 19th century’s Industrial Revolution, and the advancement of technologies has continued into the 21st century. Of all new emerging technologies, the computer has been identified as the most important, most complex and fastest emerging technology. In order for businesses to compete and survive within the business world, they are compelled to adopt new computer technologies. However, computers alone cannot improve organisational performance. Computers need to be accepted, optimally used and utilised by employees in order for an organisation to succeed. One such technology is SAP AG’s Enterprise Resource Planning (ERP) system which is a real-time, fully integrated business system used by more than 170 000 organisations in 120 countries. Measuring information system success has been a concern since its inception due to its complexity and difficulty to appraise. Researchers traditionally attempted to measure success by the delivering of a functional information system product within certain monetary and time constraints. Subsequently, evidence suggested that a more accurate measure of success lies within the field of system use. One model of assessing and predicting user acceptance and which has gained popularity in recent years is the Technology Acceptance Model (TAM). Apart from accepting the SAP ERP system, users should also be of the intention to continuously use it as a job requirement. The model for measuring user commitment is psychological attachment which determines whether the commitment is insincere and temporary, or long-lasting. Further, not only do users need to accept and continuously use an information technology like SAP ERP; they also need to be able to cope while using it. If not, psychological stress known as techno stress develops and prevents the optimal use of this system. With these three possible explanations for computer technology avoidance as a premise of departure, this study aims to determine the congruence, if any, between the sub-constructs of the TAM (perceived ease of use, perceived usefulness, attitude toward using, behavioural intention to use and actual system use), psychological attachment (compliance, identification and internalisation), and techno stress (negative computer thoughts) within a South African SAP ERP user environment. A cross-sectional survey design was used rendering a convenience sample of N = 241 from among the SAP ERP user fraternity at a South African steel manufacturer. The measuring instruments used were the 23-item Technology Acceptance Questionnaire (TAM), the 10-item Psychological Attachment Questionnaire (PAQ) and the 20-item Computer Thoughts Survey (CTS-C). Study 1 which was a literature review confirmed conceptual congruence in that although the technology acceptance model was the most parsimonious, powerful and widely applied theoretical model, it was constrained due to the omission of social influence (psychological attachment) as a contributing factor in the processes of behavioural change towards technology acceptance. Furthermore, it was found that techno stress lowers employee efficiency and creates dissonance in the work environment, resulting in acceptance, hesitance or resistance towards the technology in question. Congruence was established between the system itself (technology acceptance), social relationships (psychological acceptance), and inherent psychological stress (techno stress). The aim of study 2 was to test the technology acceptance model within a South African SAP ERP user environment. Structural equation modelling confirmed that positive inter-construct relationships exist between all TAM constructs. Actual system use, which is the measurement for technology acceptance, was directly affected by behavioural intention to use and indirectly by perceived usefulness. In turn, behavioural intention to use was directly affected by perceived usefulness, attitude toward using and indirectly by perceived ease of use. Attitude toward using was directly affected by perceived ease of use and perceived usefulness. Perceived usefulness was directly affected by perceived ease of use. Study 3 revealed that internalisation had a direct positive effect on behavioural intention to use and an indirect effect on actual system use via behavioural intention to use. Furthermore, in this study identification had direct positive effects on internalisation, perceived usefulness, perceived ease of use and actual system use. Indirect effects emerged between identification and behavioural intention to use via internalisation as well as behavioural intention to use via perceived usefulness. Compliance, on the other hand, had negligible, negative direct effects on all TAM constructs of which the most prominent was that on attitude toward using. Results acquired from structural equation modelling in study four confirmed that weak negative relationships existed between techno stress and all TAM constructs. This finding is contrary to other studies and can be attributed to the fact that participants in this study were at large, proficient around SAP ERP and therefore experienced low levels of techno stress. Furthermore, aspects such as effective training, clear deadlines, effective teamwork, recurrent performance evaluations, job security, career development and realistic job load are all antidotes for techno stress which is believed to be current within the participant fraternity. In a concluding chapter the conclusions derived from the literature review, as well as the empirical research were presented and recommendations flowing from this research study were made.PhD (Psychology), North-West University, Vaal Triangle Campus, 2014
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Maparzadeh, Milad, and Elias Eyobed Geda. "Acceptans av Självkörande bilar : Faktorer som bidrar till att studenter i en ort i Västsverige accepterar självkörande bilar." Thesis, Högskolan Väst, Avd för informatik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-15265.
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The main purpose of the study was to analyze whether age, gender and integrity affect the acceptance of self-driving cars. The theoretical framework TAM (Technology AcceptanceModel) is used as a starting point for acceptance where we set our variables against Perceived Usefulness and Perceived Ease of Use that are the main variables in the model. A quantitative method has been applied and a survey was used for data collection. The survey was sent to 140 students. The response rate was 82 % involving a total of 116 respondents, of which 60 were women and 53 were men, where age ranged between 18-60 years old. The results of a T-test showed that there was a correlation between gender and acceptance of self-driving cars. The remaining variables could not be linked to acceptance in our study. The conclusion that we could make from this study was that there was a correlation between gender and acceptance of self-driving cars based on the cognitive mindset that is separated between the sexes.Det huvudsakliga syftet med studien var att analysera ifall ålder, kön och integritet påverkar acceptans av självkörande bilar. Det teoretiska ramverket TAM (Technology AcceptanceModel) används som utgångspunkt för acceptans där vi ställde våra variabler gentemot den Uppfattade Användbarheten och den Uppfattade Användarvänligheten som är huvudvariableri modellen. En kvantitativ metod har använts och där ett frågeformulär skickades till 140 studenter. Svarsfrekvensen låg på 82% där totalt 116 respondenter, varav 60 kvinnor och 53 män i åldrarna mellan 18–60. Resultatet från ett T-test visade att det fanns samband mellan kön och acceptans av självkörande bilar. Resterande variabler kunde inte kopplas till acceptans i studien. Slutsatsen vi kunde dra utifrån denna studie var att det fanns ett samband mellan kön och acceptans av självkörande bilar, baserat på det kognitiva tankesättet som skiljs åt mellan könen.
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Pettersson, Linda. "Användningav VR vid stressreducerande träning : En fallstudie." Thesis, Mittuniversitetet, Institutionen för data- och systemvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-37967.
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With Virtual Reality (VR), education can be made possible for people who work in hazardous situations or in dangerous environments and that otherwise are difficult or impossible to recreate. The problem is that the use of VR at the present time only seems to have been studied in conjunction with training of hazardous situations within physical work operations. As threats and violence in many workplaces increases, staff also need to be trained to be able to handle and respond to threatening and violent situations. The purpose of the study is to evaluate the use of VR in conjunction with training of managing threats and violence in the workplace through stress-reducing treatment, in order to elucidate which factors are important to the users. Based on the Technology Acceptance Model, the knowledge of perceived usefulness and perceived ease of use is used to investigate which factors are important. By doing a case study, users' experiences were captured through observations, recording and interviews. The result showed that individual differences in the habit of using the technology affect the perception of perceived usefulness. For the system properties, factors related to communication, interaction, realism, scenario and individual settings were most important to the perceived usefulness. Since the training simulator was still under development, the study could only give an indication of the influence of social influence and what kind of the facilitating conditions that would be needed. The conclusion is that communication is the most important factor for the perceived usefulness and that education and experience of using VR are most important for the perceived ease of use for stress-reducing training using VR.Med Virtual Reality (VR) kan utbildning möjliggöras för personer som arbetar med riskfyllda situationer eller i farliga miljöer och som annars är svåra eller omöjliga att återskapa. Problemet är att användandet av VR för närvarande endast verkar ha studerats i samband med träning av riskfyllda situationer inom de fysiska arbetsmomenten. I och med att hot och våld på många arbetsplatser ökar behöver personal även tränas för att kunna hantera och bemöta hotfulla och våldsamma situationer. Syftet med studien är att utvärdera användningen av VR i samband med träning av att hantera hot och våld på arbetsplatsen genom stressreducerande bemötande, för att belysa vilka faktorer som är viktiga för användarna. Utifrån Technology Acceptance Model används kunskapen om användbarhet och användarvänlighet för att undersöka vilka faktorer som är viktiga. Genom att göra en fallstudie fångades användarnas upplevelser genom observationer, inspelning och intervjuer. Resultatet visade att individuella skillnader vad gäller vanan av att använda tekniken påverkar uppfattningen av uppfattad användarvänlighet. För systemegenskaperna var det faktorer som rör kommunikation, interaktion, realism, scenario och individuella inställningar som var viktigast för den upplevda användbarheten. Då träningssimulatorn fortfarande var under utveckling kunde studien endast ge en indikation om det sociala inflytandets påverkan samt vad för underlättande förhållanden som skulle behövas. Slutsatsen är att kommunikation är den viktigaste faktorn för den upplevda användbarheten samt att utbildning och erfarenhet av att använda VR är viktigast för den upplevda användarvänligheten för stressreducerande träning med VR.
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Oldacre, Rohan. "Empirical Examination of User Acceptance of Enterprise Resource Planning Systems in the United States." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2039.
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Enterprise resource planning (ERP) systems are complex software packages that support an integrated real-time setting among the various business functions in an entire organization. ERP systems improve productivity, but only to the extent that employees accept and use the systems extensively to perform their duties. The leaders of many organizations have not been able to realize the expected benefits because of a lack of user acceptance. The purpose of this quantitative cross-sectional survey study was to examine the factors that influence user acceptance of ERP systems in the United States. Davis's technology acceptance model was the theoretical foundation used to relate the independent variables (perceived usefulness and perceived ease of use) to the dependent variable (user acceptance of ERP systems). The focus of the research questions was on the strength of the relationships between each of the independent variables and user acceptance of ERP systems in the United States. Data were from 97 purposively selected ERP system end users in the United States using the survey instrument based on the technology acceptance model. Regression and correlation analyses revealed a positive relationship between perceived usefulness and user acceptance, but no relationship was found between perceived ease of use and user acceptance. The findings indicated difficulties in using ERP systems for end users in the United States, which stakeholders could rectify to improve productivity in organizations. Positive social change implications include improving the standard of living, increasing the literacy rate, and reducing negative externalities to improve human and social conditions in society.
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Lilja, Engström Caroline, and Marlene Hoffmann. "Balanserat styrkort i svenska kommuner : En studie av upplevd användbarhet och användarvänlighet." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21657.
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Syfte: Syftet med denna studie är att skapa förståelse för hur styrkortsanvändning hos svenska kommuner upplevs av involverade chefer, särskilt sett till användbarhet och användarvänlighet. Metod: Denna studie antar ett kvalitativt och tolkningsinriktat synsätt och har en abduktiv ansats. Tillvägagångssättet omfattar en litteraturstudie samt empiri-insamling medelst semistrukturerade intervjuer, vilka sedan växelvis har ställts mot varandra genom en tematiserad analys. Slutsats: Vår slutsats är att styrkortsanvändning hos svenska kommuner uppvisar avsevärd variation, men att styrkorten överlag upplevs som användbara för organisationen; något mindre användbara för den enskilde chefen samt att bristfällig användarvänlighet är vanligt förekommande. Förslag till fortsatt forskning: Se stycke 6.4. Studiens bidrag: Vår studie bidrar med empirisk bekräftelse av att balanserat styrkort upplevs vara ett användbart koncept för kommunal styrning. Vidare påvisar studien att styrkortet främst är praktiskt användbart för organisationen som helhet; sett till den enskilde chefen är användbarheten och användarvänligheten mer begränsad, och förbättringspotentialen upplevs vara stor sett till båda perspektiv.Aim: The purpose of this study is to create an understanding for how scorecard usage in Swedish local government is perceived by the involved managers, especially in terms of usefulness and ease of use. Method: This study adopts a qualitative and interpretative stance and has an abductive approach. The mode of procedure includes a literature study and collection of empiric material through semistructured interviews, which have then iteratively been positioned versus each other in a thematised analysis. Conclusions: Our conclusions are that scorecard usage in Swedish local government organisations encompasses considerable variation, but that the scorecards in general are perceived as useful for the organisation; somewhat less useful for the individual manager and that inadequate ease of use is commonly occurring. Suggested future research: See paragraph 6.4 below. Contribution of the thesis: Our study contributes with empiric confirmation that the balanced scorecard is perceived to be a suitable concept for Swedish local government management. The study also shows that the scorecard is useful primarily for the organisation as a whole; the usefulness and ease of use seen to the individual manager is more limited, and the potential for improvement is perceived to be considerable seen to both perspectives.
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NOTARNICOLA, ELISABETTA. "Uso delle informazioni, decision making e strategie pubbliche: stato dell'arte e nuove traiettorie." Doctoral thesis, Università Cattolica del Sacro Cuore, 2019. http://hdl.handle.net/10280/57879.
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La tesi affronta il tema dell’utilizzo delle informazioni in ambito pubblico sulla scia di quanto avviato dalle teorie di (bounded) rationality, e di diversi filoni di (public) management che si
sono occupati nel tempo di indagare i meccanismi attraverso i quali le informazioni vengono identificate, selezionate e utilizzate nei processi decisionali. Attraverso l’analisi delle
politiche sociali nei comuni italiani, la tesi si occupa di indagare tre specifiche situazioni: la presentazione delle strategie e politiche pubbliche; la costruzione di piani strategici; la
risoluzione di situazioni critiche e di trade-off complessi. La tesi mostra che le informazioni sono usate per presentare le decisioni tramite meccanismi di razionalità ed altri legati alla creazione di consenso per l’innovazione dei contenuti, governance e contesto di riferimento delle politiche sociali. Nella pianificazione strategica le informazioni vengono spesso solamente raccolte oppure utilizzate in modo strumentale. Nel caso di situazioni complesse e caratterizzate da trade-off, le informazioni di accounting hanno sia una valenza
manageriale che politica di costruzione del consenso e delle motivazioni ad agire.The PhD thesis deals with the issue of information use in the public sector. Building on (bounded) rationality theories and (public) management studies focusing on mechanisms through which information is identified, gathered and used in decision making processes, the thesis analysed what happens in Italian Municipalities, in the field of social care policies. Three different situations are analysed: public presentation of social care policies; social care strategic plans; wicked problems resolutions and trade off discussion. The thesis shows that information is used to present public strategies through rationality or by building consensus towards innovation in contents, governance and context of social care policies. In the case of strategic plans, information is often only presented or used instrumentally. In the case of trade-offs and wicked situation information is used both in a managerial perspective and in a political fashion so to build consensus and motivation for action.
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Lin-Chih-Chung and 林至中. "Accounting information usefulness and Corporate governance." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/78738894244913527483.
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碩士國立中正大學
會計學研究所
90
This study intends to develop an agency-based model that provides a theoretical connection between compensation-earnings sensitivities (CES) and value-earnings sensitivities (VES). This investigation can advance our understanding on the relation between the stewardship and valuation roles of earnings. Since the capitalization rate of earnings into value also influences the marginal product of current period actions, we expect that CES and VES are positive correlated. The empirical tests we propose intend to find a positive link between CES and VES after controlling for earnings persistence and other agency-based determinants of CES. The second object of this study is to investigate how governance systems of public Taiwanese corporations vary with information properties of earnings produced by their financial accounting systems. In firms whose current accounting numbers do a relatively poor job of capturing the effects of the firm’s current activities and outcomes on shareholder value, the earnings are less effective in the governance setting of compensation design. We predict that such firms will substitute costly governance mechanisms to compensate for their less useful earnings. Our research design aims at examining the cross-sectional relation between proxies for earnings timeliness and subsequent corporate governance systems of Taiwanese public firms after controlling for other firm characteristics that are related to corporate governance. This study will make several major contributions. First, this study will add evidence to the corporate governance and accounting information literature and help us better understand the relation between the stewardship and valuation roles of accounting earnings. Second, this study will produce empirical evidence that will help the related authority to evaluate the current corporate governance structure and formulate appropriate regulatory policies in order to protect minority shareholders. Keywords: Corporate governance, Earnings usefulness, Earnings timeliness, Executive compensation, Compensation-earnings sensitivities, Value-earnings sensitivities.
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Cheng, Tien-Yuan, and 鄭添原. "A Survey Study of Governmental Accounting Basis and Usefulness of Governmental Accounting Information." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/69236153446372810400.
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碩士國立臺灣大學
會計學系
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The issue of public sector performance becomes greatly important in recent years as it affects national competitiveness. It is well recognized that providing useful information for decision-makers is crucial to the improvement of public sector performance. Governmental accounting information is part of that information system. However, currently there exists no related study examining usefulness of governmental accounting information, which motivates this research. This research consists of two parts: analysis of international governmental accounting reforms and questionnaire survey. Governmental accounting reforms by foreign countries can become good examples for our government. Through questionnaire survey, we can understand how governmental information users and providers perceive the usefulness and problems of governmental financial information, directions for future improvements, and format of financial statement presentations. Two points were learned from international reform experience: (1) Accrual basis accounting system is possible and useful. (2) The reform of governmental accounting is only part of public sector reforms. Three key successful factors to implement accrual basis accounting are: (1) the support of public sector leaders. (2) integrated implementation strategy. (3) match between authority and responsibility. The questionnaires were mailed to 325 legislators, a response rate of 16.62%, and 300 accounting directors, a response rate of 25.67%, with total response rate of 20.96%. The empirical results are summarized as follows; (1) The usefulness of governmental accounting information should be enhanced. (2) Lack of full disclosures, timelessness, and cost management concepts are issues concerned by users. Providers, however, emphasize more on the operational problems, such as the enactment of accounting-related laws and establishment of governmental accounting standards. (3) Users emphasize budget over accounting information, which results in the problem of budget waste. (4) Most providers indicate they currently adopt modified instead of accrual basis. (5) Providers tend to agree that fixed assets, long-term liabilities, and long-term investments are better reported on the balance sheet.
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LII, DING-JANN, and 李丁棧. "The Accounting Information Usefulness of Defense Manufacturing and Service Operation Funds." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/91135662079639088270.
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碩士國防管理學院
資源管理研究所
90
In the past, the studies on Government Accounting Information Usefulness often focuses on general public affair budget; instead Accounting Information Usefulness of Defense Manufacturing and Service Operation Funds (abbr. Fund) from non-profit organizations’ affiliated units is never studied. The function of accounting information is to provide related information to assist decision maker. Thus the objects of this study are to: 1. understand the actual usage of general financial reports by Legislative Senators, Audit Units, Controller of Executive Yuan, Officials of each Authority, and Controller of Fund; 2. discuss the aspects of the reports quality and affecting factors; 3. understand Accounting Information Usefulness and actual usage from users’ self-evaluation and co-workers’ whole evaluation. The results are compiled to bring authorities reference for future improvements on financial reports. Thus, this study conducts surveys on financial reports actual users, and confirms the objective through One-Way Analysis of Variance and Regression Analysis. Study results: 1.interviewers show difference among ‘identity’, ‘identity seniority’, and ‘accounting experience’; 2. Legislators, Audit Units, Controller of Executive Yuan, Officials of each Authority and Fund Controller show disparity in report quality aspects, thus the financial reports show Accounting Information Usefulness; 3. relevance, sufficient, reliability and formality aspects are positively relate to self-evaluation; 4. Legislative Senators and Auditors are unable to provide decision making data on evaluation or comparison of the Fund performance in regard to asset, liability management performance, operation performance, resource utilization and outcome; thus the Fund financial reports should fill in more information on the aspects mentioned above.
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Hu, Chih-Hung, and 胡志宏. "The Use of Accounting Information." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/95825820807547995614.
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Van, der Poll Huibrecht Margaretha. "Towards a classification framework for accounting information." Thesis, 2007. http://hdl.handle.net/2263/26474.
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This thesis is concerned with the classification of accounting information from the recording phase through to the reporting phase. Various criticisms on the way information is presented in financial statements, especially in the balance sheet and income statement ware found in the literature. Classification models for accounting information have been proposed in the literature but the main disadvantages of these models are that they are inherently static in nature and do not embed the notion of time. To further test the various criticisms of present classification structures, 1) a comprehensive literature survey of the criticisms of present accounting classification structures as presented by researchers in the literature was conducted, 2) a questionnaire was prepared and sent out to companies in industry, academics as well as analysts in order to test these criticisms, and 3) an analysis of the financial statements (balance sheet and income statement) of 93 companies listed on The JSE Securities Exchange South Africa (JSE) was undertaken. The outcome of the above three (3) actions led to the following hypothesis: The current classification of accounting information, from the recording phase to reclassification in the reporting phase, does not supply users of such information with the necessary information for decision-making purposes. In this regard a comprehensive classification framework for accounting information is proposed, with the following properties: • A well-defined set of attributes will be used, ultimately to classify a transaction into a static sub-framework to aid decision-making. • Time will be used to classify a transaction at the time of recording and later to reclassify it at the time of reporting. • The proposed framework will guide the classifier as to how an item finds its way into a static structure. Classification has as its step the identification of all the attributes known at the time of recording and reporting of the items implicitly involved in a transaction. These attributes in essence define the items that are to be classified into a structure as well as allowing for relationships to be drawn among the said items. One of the advantages of classification is the creation of (new) knowledge or information. The utility of such information depends on the quality of the classification performed. Normally the responsibility for classification at both the recording and reporting phases rests with the accountant. The resultant classification should provide enough information to users of financial statements, especially financial managers, to allow them to reclassify the given information to suit their own needs. An important influence on a classification framework for accounting information is the various requirements put forward by a variety of users of such information. Some of these requirements may conflict with one another. It is proposed in this thesis that a distributed union of all requirements of users be taken and all conflicting requirements be removed from the union (i.e. simply put all requirements into one group and remove all those that conflict with one another). Classification is then performed for the result. Additional information may be supplied in the statements to cater for the requirements outside the result. The classification framework for accounting information proposed in this thesis is made up of three (3) sub-frameworks as follows: • A normative sub-framework that defines a number of attributes for a transaction and which is based on the recording (past) and reporting (present) phases of accounting information. This framework also takes transactions with future aspects into account • A decision sub-framework which follows directly on the normative sub-framework and which directs the classifier as to where a transaction should be classified in a final, static sub-framework. • A static sub-framework which shows where items implicitly involved in a transaction are finally classified. Classification frameworks are proposed for both the balance sheet and the income statement. The balance sheet framework embodies a temporal component, a decision component and a static structure. A different classification layout for the income statement, including a temporal component and a static structure, is also proposed in this thesis.Thesis (DCom (Financial Management Sciences))--University of Pretoria, 2008.
Financial Management
unrestricted