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Rozprawy doktorskie na temat „Managerial accounting”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Sawers, Kimberly M. "Choice avoidance in managerial accounting decisions /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.

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Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.

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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.

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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of

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Lillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

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Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings

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Crafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices." Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.

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Jin, Byunghoon. "Managerial Decision Horizon, Executive Compensation, and Corporate Governance." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.

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Business Administration/Accounting<br>Ph.D.<br>Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. U

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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Xie, Jia-Zheng James. "Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research)." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31896.

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This thesis contributes to the managerial accounting research literature. The methodology used is basically analytical modelling. Part I focuses on voluntary financial accounting disclosure. Following a detailed survey of the existing literature, an analytical model of an entry game with continua of types is provided to advance the results of prior research. By explicitly considering both a potential entrant and potential investors, this model incorporates two opposing forces that may influence an incumbent's decision to disclose or withhold private information. Various equilibria are charact

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10

Cheng, Yun. "Managerial reputation and non-GAAP earnings disclosures." Thesis, Florida Atlantic University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3647568.

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<p> I examine how managerial reputation affects the quality of non-GAAP earnings disclosures and how the market reacts to non-GAAP earnings disclosures associated with managerial reputation. Although there was an initial dip in the frequency of non-GAAP earnings disclosures after SOX and Regulation G, the frequency of non-GAAP earnings disclosures has increased in recent years (Brown, Christensen, Elliott and Mergenthaler 2012). Motivated by the efficient contracting theory and managerial reputation incentives, I investigate whether reputable managers are associated with higher quality non-GAA

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11

Ruan, Lufei. "Essays on Accounting Conservatism, Managerial Incentives, and Investment Efficiency." Research Showcase @ CMU, 2016. http://repository.cmu.edu/dissertations/773.

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Kangala, Hendrina. "Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/8318.

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Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage wo

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13

Shaikh, Sarah. "Managerial Career Concerns and Earnings Forecasts." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556588.

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Using a novel setting, I examine the relation between a CEO's career concerns and the provision of an annual earnings forecast. Specifically, I exploit staggered changes in non-compete enforcement laws in three U.S. states as a source of exogenous variation in a CEO’s career concerns. Consistent with theory suggesting that career concerns increase a manager's aversion to risk, I find that a CEO is less likely to issue an earnings forecast in periods of stricter non-compete enforcement. Further, cross-sectional analyses indicate that the lower probability of forecast issuance is more pronounced

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14

Gan, Huiqi. "CEO Managerial Ability, Corporate Investment Quality, and the Value of Cash." VCU Scholars Compass, 2015. http://scholarscompass.vcu.edu/etd/3695.

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This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose

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15

Januarie, Xavier Sebastian. "The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

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This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered

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Tengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. "The role of management accounting in competition policy." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.

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17

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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18

Ross, Mark Terry 1957. "Investing in marketable securities: Managerial decisions and consequences." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/282259.

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The purpose of this dissertation is to examine investment decisions made by managers of firms having a portion of their assets committed to projects classified (for financial accounting purposes) as investments in marketable securities, and the corresponding consequences of such decisions on the firm. Of particular concern are managers' decisions to select investment alternatives emphasizing non-optimal investment projects, as suggested by a speculative intent. The research focuses on two main issues: (1) identifying the environment most conducive to finding the existence of marketable securit

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19

Pan, Lee-Hsien. "Two essays on dividend policy, managerial compensation, and corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

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20

Md, Taib Fauziah. "Managerial preferences for goodwill accounting in the UK : two empirical studies." Thesis, Lancaster University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337355.

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21

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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Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.

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23

MATUSZEWSKI, LINDA JO. "HONESTY IN MANAGERIAL REPORTING: IS IT AFFECTED BY PERCEPTIONS OF EQUITY?" University of Cincinnati / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1177333296.

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Hutchinson, Robert. "The Impact of Time-Based Accounting on Manufacturing Performance." Connect to full text in OhioLINK ETD Center, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479.

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Dissertation (Ph.D.)--University of Toledo, 2007.<br>Typescript. "Submitted as partial fulfillment of the requirements for the Doctor of Philosophy degree in Manufacturing Management & Engineering." Bibliography: leaves 145-154.

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25

Shotter, Magdalena. "The influence of Marshallian neo-classical economics on management accounting in South Africa /." Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-08112006-160141.

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Thesis (D. Comm.(Financial management sciences))-University of Pretoria, 2005.<br>Summary in English. Includes bibliographical references (leaves 121-130). Available on the Internet via the World Wide Web.

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26

Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of

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27

Low, Liang C. "Interaction of budget emphasis, budgeting participation and task characteristics : a cross-cultural study." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1993. https://ro.ecu.edu.au/theses/1153.

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This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance

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Tuan, Mat Tuan. "Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/149.

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The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia open to greater competition. Central Governmenteconomic policy relating to ‘knowledge economy (k-economy)’ and vision 2020have also opened the market up for competition and certainly increasedtechnological development. These changes have impacted greatly on the businessenvironment in Malaysia, especially on manufacturing industry, which has beenidentified as the most active and important contributor to the Ma

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29

Liu, Yue. "Does institutional investor composition influence managerial myopia? : the case of accounting restatements /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1192184781&sid=2&Fmt=2&clientId=11238&RQT=309&VName=PQD.

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Thesis (Ph. D.)--University of Oregon, 2006.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 63-65). Also available for download via the World Wide Web; free to University of Oregon users.

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Pape, Amelia Mary. "Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation." Thesis, Queensland University of Technology, 1997. https://eprints.qut.edu.au/36308/1/36308_Pape_1997.pdf.

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Management accounting literature predicts, explicitly and implicitly, that firms will ignore demand when setting prices. Costs are seen as the sole determinants of price. A contrary view is provided by the Finance-economics paradigm. Finance-economics expects that the interaction of both supply ( cost) and demand will determine price in competitive markets. In this thesis a model of pricing in the audit market is developed to allow empirical testing of the finance-economic view. The results of this ex post test illustrate the explanatory power of the finance-economic paradigm. To allow

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Wallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.

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A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impuni

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32

Maduekwe, Chidinma Caroline. "The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible fac

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Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden : Deutscher Universitats-Verlag, 2008. http://www.myilibrary.com?id=134437.

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Cohen, Howard. "Implementing an activity-based costing model." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/240.

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Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better un

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35

Harrison, David Shelby. "Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30412.

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Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of activity-based costing under controlled conditions. Similarly, although case studies report conditions that may or may not favor activity-based costing decision making, controlled studies that measure the actual influence

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36

Lu, Weiqi. "An exploration of performance measurement systems in global organisations and SMEs from a contingency perspective : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business, 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/774.

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Towry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /." Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.

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McGregor, Calvert. "An investigation of organizational-professional conflict in management accounting." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49857.

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A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well

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39

Scheinert, Tobias. "Managerial optimism and corporate financial policies." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/17068.

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Diese Dissertation besteht aus drei Essays, welche empirisch den Einfluss von Manager-Optimismus auf verschiedene unternehmenspolitische Entscheidungen untersuchen. Der Ausdruck Manager-Optimismus wird hierbei verwendet um Agenten (Manager) zu beschreiben, die im Interesse der Prinzipale (Aktionäre) zu handeln glauben, aber tatsächlich ins Positive verzerrte Vorstellungen über ihre eigenen Fähigkeiten und somit über die zukünftige Performance ihrer Firmen haben. Das erste Papier untersucht den Einfluss von Manager-Optimismus auf Ausstattungsmerkmale von Fremdkapitalverträgen. Konsistent mit na

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40

Diab, Ahmed Abdelnaby Ahmed. "The social embeddedness of management accounting and control practices : a case from a developing country." Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508.

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This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of 'institutional complexity' in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangul

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Dass, Parmanand. "An Examination of the Moderating Effect of Managerial Overprecision in the Relationship of Real Incentives and Fictitious Revenue Recognition." Thesis, Northcentral University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13426754.

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<p> Fictitious revenue recognition is the most prevalent upward fraudulent revenue recognition technique top executives utilize especially in the computer software industry. Examined in this quantitative research is the moderating effect of managerial overprecision (one of three forms of overconfidence) when top executives engage in fictitious revenue recognition to obtain a cash bonus and or to ensure the same level of salary. Participants are 29 graduate students in Business and Economics Department from a reputable university in New York. All participants are highly overconfident at a hit r

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Kuan, Sio Hong. "The association between audit fees and managerial ownership : evidence from Hong Kong." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2147753.

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Лисиця, Віра Іванівна, Вера Ивановна Лисица, Vira Ivanivna Lysytsia, Олександр Васильович Кубатко, Александр Васильевич Кубатко та Oleksandr Vasylovych Kubatko. "Управлінський облік як основа прийняття управлінських рішень". Thesis, Видавництво СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/19496.

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Yu, Ka-hing Vincent. "A review of financial control in joint ventures in the People's Republic of China /." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B1378819X.

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PIERINI, LUCIA. "Evidences On Determinants And Effects of Accounting And Managerial Choices In M&A." Doctoral thesis, Luiss Guido Carli, 2018. http://hdl.handle.net/11385/201172.

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The aim of my research is to contribute to M&A literature, by providing evidences on the determinants and effects of accounting and managerial choices in M&A. The research is composed of two main parts and follows a longitudinal path, as the M&A process can be conceptualized in three broad phases subsequent one each other: (i) pre-acquisition, (ii) acquisition and (iii) post-acquisition (Mickelson and Worley, 2003), in the first part of my research I focus on issues related to the preacquisition phase while in the second part I focus on issues related to the post-acquisition phase. I

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Harsh, Mary Frances. "The impact of activity based costing on managerial decisions: an empirical analysis." Diss., Virginia Tech, 1993. http://hdl.handle.net/10919/40066.

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The inadequacy of traditional volume based product cost systems has become manifest in recent years as a result of increased competition, expanding product mix diversity, and increased manufacturing automation. Activity based costing (ABC) has evolved out of this environment as a system which attempts to better identify, measure, integrate, and communicate the total costs of the production activities. Case study research on ABC systems describes the problems which prompted a cost system revision and the outcomes of the revision. These studies demonstrate that the installation of an ABC system

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47

Mbumbo, Ernest Pierre Tsague. "Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business deci

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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

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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 conc

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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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