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Articles 1 - 29 of 29
Full-Text Articles in Entire DC Network
The Application Of Common Accounting Principles To The Marketplace Simulation, James Anthony Thomas
The Application Of Common Accounting Principles To The Marketplace Simulation, James Anthony Thomas
Chancellor’s Honors Program Projects
No abstract provided.
Public Accounting Firm Statement Analysis: A Predictive Model To Identify Semantic Criteria To Enhance Firm Discussion Addressing Racial Injustice, Courtney Rochelle Lam
Public Accounting Firm Statement Analysis: A Predictive Model To Identify Semantic Criteria To Enhance Firm Discussion Addressing Racial Injustice, Courtney Rochelle Lam
Chancellor’s Honors Program Projects
No abstract provided.
The Impact Of Big Data And Information Technology On The Accounting Field And Business Environment, Mitchell Kludt
The Impact Of Big Data And Information Technology On The Accounting Field And Business Environment, Mitchell Kludt
Chancellor’s Honors Program Projects
No abstract provided.
How Artificial Intelligence And Machine Learning Will Change The Future Of Financial Auditing: An Analysis Of The University Of Tennessee's Accounting Graduate Curriculum, Kaylee M. Giles
Chancellor’s Honors Program Projects
No abstract provided.
Tennessee's Qualified Opportunity Zones: An Empirical Analysis Of Tract Selection, Bradley J. Battle
Tennessee's Qualified Opportunity Zones: An Empirical Analysis Of Tract Selection, Bradley J. Battle
Chancellor’s Honors Program Projects
No abstract provided.
State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell
State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell
Chancellor’s Honors Program Projects
No abstract provided.
How To Decrease Employee Turnover Rates Within Public Accounting Firms, Hannah Jankowski
How To Decrease Employee Turnover Rates Within Public Accounting Firms, Hannah Jankowski
Chancellor’s Honors Program Projects
No abstract provided.
From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins
From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins
Chancellor’s Honors Program Projects
No abstract provided.
A Proposal For An Ethics Class For The Master Of Accountancy Program At The University Of Tennessee, Knoxville, Philip Hardman
A Proposal For An Ethics Class For The Master Of Accountancy Program At The University Of Tennessee, Knoxville, Philip Hardman
Chancellor’s Honors Program Projects
No abstract provided.
Hot Topic: The New Fund Balance (2012 Rev.), Kay Stegall
Hot Topic: The New Fund Balance (2012 Rev.), Kay Stegall
MTAS Publications: Hot Topics
GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.
Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton
Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton
Chancellor’s Honors Program Projects
No abstract provided.
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Pursuit - The Journal of Undergraduate Research at The University of Tennessee
This study uses price appreciation and bargaining power measures to determine whether current accounting standards are effective at classifying leases by ownership risk. I use a regression model, and find that there is a positive and significant relationship between changes in capital leases and my proxies for price appreciation and the interaction between price appreciation and bargaining power. I also find, however, that it’s possible that operating leases may be increasing faster, which would discount the theory that these standards are operating properly. These results should be cause for further study on the subject and should be interesting to regulators.
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
Hot Topic: The New Fund Balance (2011), Kay Stegall
Hot Topic: The New Fund Balance (2011), Kay Stegall
MTAS Publications: Hot Topics
GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Chancellor’s Honors Program Projects
No abstract provided.
Capital Asset Accounting System (2010), Al Major
Capital Asset Accounting System (2010), Al Major
MTAS Publications: Full Publications
This publication provides direction in accounting for and properly reporting assets in governmental funds.
Technical Bulletins: Gasb Statement 34, Al Major
Technical Bulletins: Gasb Statement 34, Al Major
MTAS Publications: Technical Bulletins
The results of GASB 34 affect the audit report primarily by requiring new disclosures, a new required supplementary data section, a narrative analysis of the audited financial statements and additional financial reports.
Capital Asset Accounting System (2007), Al Major
Capital Asset Accounting System (2007), Al Major
MTAS Publications: Full Publications
This publication provides direction in accounting for and properly reporting assets in governmental funds.
Gasb Statement No. 45, Ralph Cross
Gasb Statement No. 45, Ralph Cross
MTAS Publications: Full Publications
An overview of the new financial reporting standard issued by the Government Accounting Standards Board concerning postemployment benefits other than pensions.
Capital Asset Accounting System, Al Major
Capital Asset Accounting System, Al Major
MTAS Publications: Full Publications
This publication provides direction in accounting for and properly reporting assets in governmental funds.
Capital Asset Accounting System, Al Major
Capital Asset Accounting System, Al Major
MTAS Publications: Full Publications
This publication provides direction in accounting for and properly reporting assets in governmental funds.
Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major
Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major
MTAS Publications: Technical Bulletins
A complete work order system can enhance the financial manager’s control and accountability of any public works project.
Technical Bulletins: Gasb Statements Number 33 And 36, Al Major
Technical Bulletins: Gasb Statements Number 33 And 36, Al Major
MTAS Publications: Technical Bulletins
The focus of these statements is when and how to record revenue.
Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major
Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major
MTAS Publications: Technical Bulletins
This Technical Bulletin discusses the components of both financial management systems and work order systems, and the benefits of each.
General Fixed Asset Accounting, Dick Phebus
General Fixed Asset Accounting, Dick Phebus
MTAS History
A MUNICIPALITY'S FIXED ASSETS are tangible assets bought or obtained through past transactions or events. They include buildings, equipment, improvements other than buildings, and land. In the private sector, these assets are generally referred to as property, plant, and equipment.
Municipal Budget Workshop, Mtas, The University Of Tennesse Center For Government Training
Municipal Budget Workshop, Mtas, The University Of Tennesse Center For Government Training
MTAS Publications: Full Publications
This manual provides an up-to-date look at the art of local government budgeting. In spite of the variety of local governments in Tennessee, general descriptions can be offered and analytical patterns discussed. The following topics are covered: why do we budget; the budget cycle; the budget process, including the interaction of the many role players in the process; the many purposes of budgeting; and resource constraints.
Technical Bulletins: Internal Control And Fiscal Compliance Questionnaire For Municipalities In Tennessee, Jim Leuty, Mike Pentecost
Technical Bulletins: Internal Control And Fiscal Compliance Questionnaire For Municipalities In Tennessee, Jim Leuty, Mike Pentecost
MTAS Publications: Technical Bulletins
The following questionnaire was designed by the State Comptroller's Office and is used by your independent auditor in evaluating the city's system each year. It is recommended that city personnel use the questionnaire to conduct a self-evaluation at various times during the year to help improve internal control and reduce audit exceptions.
Report No. 27
Accounting Procedures For State Street Aid Funds, William T. Chaffin
Accounting Procedures For State Street Aid Funds, William T. Chaffin
MTAS History
Public Chapter No. 1 of the 1953 General Assembly, effective July 1, 1953, grants to municipalities the proceeds of one cent of the state gasoline tax. The enabling act, however, restricts expenditures to street aid purposes and puts forth various requirements that municipalities must meet related to financial and accounting procedures.
Manual Of Accounts For Tennessee Municipalities, W. Harold Read, William R. Snodgrass
Manual Of Accounts For Tennessee Municipalities, W. Harold Read, William R. Snodgrass
MTAS Publications: Full Publications
Proper municipal accounting is basic to efficient city administration. Hence, if good municipal government is to prevail, the accounting system must be so designed and operated as to produce the required fiscal information. For this reason the Municipal Technical Advisory Service is grateful for the opportunity to make available to municipal finance officers and other officials in Tennessee this publication, a "Manual of Accounts." The manual is the first of a series of important technical publications in this field; two others now in preparation are scheduled for publication within the coming year.