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Rozprawy doktorskie na temat „Accounting practice”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

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 i

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Hartmann, Berit. "Bridging the GAAP? : IFRS in accounting practice." Doctoral thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23148.

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This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. Drawing on actor-network theory, this study moves away from a priori distinctions, following the construction and mobilization of accounting numbers across institutionalized boundaries within and around the organization. The empirical investigation took place in a large, worldwide acti

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Lim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.

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Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of study by Knights and Morgan (1990,1991,1995)) is historically contingent upon practices of accounting. I take up this task of inaugurating the study of accounting practice and strategy discourse, from strategy to accounting, to develop a new perspective of how their interaction takes place. This gives bi

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4

Sundström, Andreas. "Representing Performance | Performing Representation : Ontology in accounting practice." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-119958.

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Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. The study takes a praxiographic approach, which emphasizes action and relocates questions of representation towards the practices in which representations are mobilized. The research questions refer specifically to ontological work related to commensurability and dista

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Wolfe, Simon St John. "An economic analysis of financial institutions' accounting practice." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur p

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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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8

Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Sangster, Alan. "Changing practice in accounting education : experimentation, innovation, and encouragement." Thesis, University of South Wales, 2008. https://pure.southwales.ac.uk/en/studentthesis/changing-practice-in-accounting-education(9efdcc45-b99f-4d5d-8f4e-dc81be1186eb).html.

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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless

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10

Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.

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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to in

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11

Khawaji, Mohammad. "Accounting, strategzing and supply chain : a social practice approach." Thesis, University of Sheffield, 2014. http://etheses.whiterose.ac.uk/6796/.

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Bernard, Bryce A. "The Effect of Computer-Based Accounting Practice Sets on The Achievement of Introductory College Accounting Students." NSUWorks, 2002. http://nsuworks.nova.edu/gscis_etd/409.

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The purpose of this study was to measure the effectiveness of using a computer-based practice set to teach college students who are enrolled in an introductory accounting course the process, procedures, and records, that are used in an accounting system. The study addressed the ongoing concern of accounting educators about the effectiveness of using computer-based accounting practice sets by comparing test results for a group of students enrolled in a lower division accounting principles course. The course was structured with a common lecture component and two accounting lab sections. Students

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13

McCarthy, Maureen H. "Accounting for corporate tax losses: a survey of corporate practice." Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/227026/1/T%28BS%29%2063_McCarthy_1993.pdf.

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The objective of the study is to empirically examine the recognition or nonrecognition of the asset, Future Income Tax Benefit (FITS), fn companies where carryforward tax losses exist. The study sought evidence as to whether the recognition/non-recognition of FITS may be explained through the economic consequences of accounting policy choice. As the recognition of FITS, is reliant on the application of the AASB 1020 asset recognition criterion of "virtual certainty", an examination of the numerical equivalents (ie. percentages), corporate group accountants associate with the asset reco

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Vakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant." Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.

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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory va

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15

Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center

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16

El-Basri, M. E. "Assessing recent changes in accounting and auditing practice in the Sudan." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.380882.

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Taran, V., and M. I. Skrypnyk. "Organizational aspects of strategic managerial accounting with consideration of international practice." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2227.

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Rapley, Timothy John. "Accounting for recreational drug use : the lived practice of qualitative interviews." Thesis, Goldsmiths College (University of London), 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271518.

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Al, Asimi Sabrina Maghrab Rashid. "Power, rewards, and management accounting practice : evidence from an Omani packaging organisation." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/29595.

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The purpose of this study is to examine how broad changes in the global business environment, in general, and developments in the Omani business environment, more specifically, are impacting upon the management accounting practices (MAPs) that are used by non-oil-related Omani manufacturing companies (NOROMC). The importance of NOROMC in Oman has increased over the last three decades, as the country's leaders strategically shift away from over-dependence on revenues generated by oil-related manufacturing companies. The research in this thesis is qualitative, and it is informed by complementary

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Hartwig, Fredrik. "Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180072.

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This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. The overarching research question posed in this thesis is: “What capital budgeting and accounting choices are made by top management in practice, and how can these choices be explained?”. The thesis consists of four papers that address this issue. The first two papers focused on capital budgeting choices. Findi

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Hegazy, Sarah. "Exploring the forensic accounting practice in the UK : evidence from the profession." Thesis, Middlesex University, 2015. http://eprints.mdx.ac.uk/18869/.

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Since the recent accounting scandals, policy makers and regulators have been developing strict measures coupled with continuous improvements in corporate governance practices to protect the economy from corruption and fraudulent acts. Forensic accounting has emerged in an effort to detect and prevent these financial crimes. This research focuses on investigating the practice of forensic accounting in the UK and the role of the accounting profession in the professionalisation of forensic accounting. Drawing from Abbott’s (1988) thesis of a system of professions, the study sets out to examine th

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Barcellos, Leonardo Portugal. "Cognitive reflection abilities and accounting practice: a two-way road of influences." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18418.

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Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)<br>Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)<br>Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final versi

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23

Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.

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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accou

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24

Ahrens, Thomas. "Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany." Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.

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Hartwig, Fredrik. "Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Företagsekonomiska institutionen, Uppsala universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12551.

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Sithipolvanichgul, Juthamon. "Enterprise risk management and firm performance : developing risk management measurement in accounting practice." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/20949.

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The current extremely volatile business world requires firms to deal with a wide range of risks that pose threats to their organisations. The poor practices of risk management, based on Traditional Risk Management (TRM), was cited time and time again in the aftermath of the recent Global Crisis. Enterprise Risk Management (ERM) has been advocated as a solution to the problems of TRM. The aim is to centralise the management of risk within the organisation and ensure that the board deals with the risk. Hence strategic, external, internal, operational, compliance and reputational risk are dealt w

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Cairney, Carol. "Diversity in management accounting practice through the ABC paradox : testing an institutional perspective." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/10272.

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Includes bibliographical references (leaves 105-110).<br>This study investigates the ability of Burns and Scapens' (2000) Institutional Framework, drawn from Old Institutional Economics, to explain diversity in management accounting practice. The framework contends that management accounting practices can shape, and be shaped by, the taken for granted ways of thinking (institutions) that exist within an organisation, and is offered in response to the perceived inability of neo-classical economics to explain diversity in management accounting practices (Burns & Scapens, 2000; Soin, Seal & Culle

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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of cor

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Kotb, Amr M. "The impact of e-business systems and applications on audit practice and the profession and implications for university accounting education." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until Dec. 31, 2013, 2008. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25713.

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Strohm, Christiane Watrin Christoph. "United States and European Union auditor independence regulation implications for regulators and auditing practice /." Wiesbaden : Deutscher Universitäts-Verlag, 2006. http://site.ebrary.com/id/10231815.

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Dunn, James McAlastair. "Ideas made real : how a mediating instrument governs by enacting logics in practice." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/22817.

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This thesis explores how symbolic ideas embedded in an accounting instrument come to be enacted in practice: detailing the processes through which they are realised by actors. It draws on theories of governmentality and the institutional logics perspective to develop a holistic theorisation of how programmes, ideas or ‘logics’ come to be enacted in practice as individuals interact with a performance appraisal process. It seeks to develop a theorised narrative that unpicks the various realities which actors construct in a particular assemblage. The story is informed by an abductive case study o

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Ferguson, Colin B., and mikewood@deakin edu au. "An investigation of the effects of microcomputers on the work of professional accountants." Deakin University. School of Accounting and Finance, 1994. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.155628.

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Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this microcomputer revolution. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, l

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Gediehn, Oliver. "Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.

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Gediehn, Oliver. "Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2008. http://d-nb.info/99213613X/04.

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Farahbakhsh, Arman, and Adam Elshani. "Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time." Thesis, Karlstads universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-48058.

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The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior researc

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Nyberg, Amanda Nisansala, and Finja Kemski. "How is the Cloud Impacting Accounting Practice? : A Case Study on Provider & User Perspectives of Accounting Software-as-a-Service Partnerships in Sweden." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33252.

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Motivation. The motivation for this thesis is to explore the only recently evolved cloud accounting phenomenon which in essence is doing accounting no longer within the boundaries of a business, but connected to the Cloud. Problem statement. The aim of this thesis is to examine the way in which cloud computing impacts accounting practice. Few previous studies have been conducted so businesses have not been able to understand the cloud accounting phenomenon thoroughly, preventing businesses from adopting their business models on the basis of the Cloud. This means that businesses have potentiall

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Dima, Lillian Bellinah. "Accounting education, training and practice in Botswana : a study of problems and strategies for change." Thesis, University of Kent, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.399590.

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Häuser, Florian. "Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359272.

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This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized

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Onyekwena, Ifeanyi David. "A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10259522.

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<p>Abstract The topic for this study was the phenomenon of income smoothing as a strategy for earnings management in banks and financial institutions. The general problem of the study was that income smoothing was a form of earnings manipulation and could lead to fraud. Moreover, the specific problem was that it was unknown how the International Financial Reporting Standards (IFRS), in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practice among financial institutions and banks; having said that, there was yet to be a formal attempt

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Mao, Ni Ni. "Exploration of SPE practice situation and SPE information requirements of individual investors : case in China." Thesis, University of Macau, 2004. http://umaclib3.umac.mo/record=b1641482.

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Daniels, Robin C. "Performance measurement system design for continuous improvement in cellular manufacturing." Thesis, Loughborough University, 1995. https://dspace.lboro.ac.uk/2134/6876.

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The shortfalls of traditional measures of manufacturing performance are well documented and the drive to become World Class has led many industrialists and academics to explore alternative methods of performance measurement. Empirical research in the areas of management accounting practice, strategy formulation and goal congruence has established some key cornerstones. There remains, however, a shortage of research into the behavioural consequences of performance measures and the potential for exploiting this link in the pursuit of continuous improvement activities. This research uses the prod

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42

Šeborová, Nikola. "70 let formování české účetní praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113960.

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This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting te

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Koshy, Jacob. "An exploration of the use in practice of credit risk models." Thesis, Kingston University, 2012. http://eprints.kingston.ac.uk/23705/.

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Credit risk is treated as a major risk in banks and has become more important with the 2008 financial crisis and the subsequent regulatory controls, mainly in the form of new changes in Basel II and the proposed Basel III requirements. The use of credit risk models grew in the 2000s due to both the use of internal models in Basel II as well as bank use for economic capital calculations. These models have a large and growing influence on how credit risks are managed, yet there is a gap in the current literature on how these models are used in practice. This research explores their use in banks

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Jamaluddin, Adibah. "Management accounting change: A case study in Australian vocational education providers." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/14617.

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This thesis presents a case study of OZ Academy, the main public vocational education provider (VET) in State A, Australia, that is undergoing change. Reform in the VET sector aims to intensify the competition for government funding and to increase the capability of the providers to be more effective and efficient without compromising the quality of the training courses offered. Once implemented, the reform demand OZ Academy to change their management accounting (MA) practices, from having to manage an upfront budget appropriation to a business-oriented, generating sufficient profit to survive

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Robson, Ian. "Accounting for professional identity : relating identify stories and accounts of professional practice in integrated early years services." Thesis, Northumbria University, 2015. http://nrl.northumbria.ac.uk/27264/.

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This thesis presents a study concerning the narrative identity (and associated ‘identity work’) of four leaders working within Sure Start Children’s Centres, these being integrated, multi-professional services established in England for children aged 0-5 years and their families. Specifically, it asks questions regarding the relationship between narrative identity and professional practices for these individuals, and examines ways in which they establish, maintain and deploy their narrative identities. To investigate this topic, a narrative and hermeneutic theoretical lens is presented that dr

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Smith, Philip. "The relationship between management accounting, profitability and operations in an uncertain world : evidence from literature and practice." Thesis, Cranfield University, 2007. http://hdl.handle.net/1826/2833.

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At the heart of many core Management Accounting (MA) practices there is a potential mismatch between the assumption of a materially predictable future operating environment, and the reality of an uncertain and unpredictable world. Practices such as budgets, product costing, investment appraisal and financial projections, aimed at facilitating the achievement of profitability goals, are based on the assumption that the future is sufficiently stable and predictable to benefit from analytical calculation. However, we live in a world where the future can be uncertain, unstable and unpredictable. D

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Isidro, Helena de Oliveira. "The practice and implications for performance measurement and equity valuation of dirty surplus accounting flows : international evidence." Thesis, Lancaster University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.435879.

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Muzahem, Abdulla. "An empirical analysis on the practice and determinants of risk disclosure in an emerging capital market : the case of United Arab Emirates." Thesis, University of Portsmouth, 2011. https://researchportal.port.ac.uk/portal/en/theses/an-empirical-analysis-on-the-practice-and-determinants-of-risk-disclosure-in-an-emerging-capital-market-the-case-of-united-arab-emirates(2502d5eb-8871-453f-9c52-90e59dac5642).html.

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The study of corporate risk disclosure is an emerging area and the work that has been done to date focuses on largely developed markets. This study aims to address the gap in the current disclosure literature by examining risk disclosure in an emerging market (the UAE). The study aims to extend our understanding of risk disclosure practice and determinants. The study interprets the subject matter of risk disclosure in the light of certain disclosure theories. The research methodology design uses a mixed method approach. The first methodology was qualitative method through semi-structured inter

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Filounková, Eliška. "Zpracování mezd v systému Targer 2100." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15589.

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Thesis presents a system for personal management and management of wages administration, Target 2100, and by means of it maps the content of wage accountant's work. It defines one of the possible processes how to work up the wages and solve problems. The thesis is finished by comparison the program Target2100 with a complex accounting system, that describes main advantages of the program Target 2100 as a professional instrument of the wages accounting.

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Gårseth-Nesbakk, Levi. "Experimentation with accural accounting at central government level in Norway : how a global phenomenon becomes a local practice /." Bodø, 2007. http://www.gbv.de/dms/zbw/566502046.pdf.

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