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2020

Accounting

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Full-Text Articles in Business

Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa) Dec 2020

Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Institutional Factors Affecting Candidate Performance On The Cpa Exam, Jovondra A. Coffey Dec 2020

Institutional Factors Affecting Candidate Performance On The Cpa Exam, Jovondra A. Coffey

Honors College Theses

This study examines whether the existence and type of an academic institution’s accreditation and Beta Alpha Psi honor society chapter affect the performance of candidates from those institutions on the Uniform CPA exam. There are three accreditations this study will examine: Association to Advance Collegiate Schools of Business (AACSB), Accreditation Council for Business Schools and Programs (ACBSP), and International Assembly for Collegiate Business Education (IACBE). This paper reviews the processes to obtain these accreditations and whether certain accreditations are associated with candidate success on the CPA exam. It also studies whether Beta Alpha Psi chapters have had an impact on …


How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen Dec 2020

How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen

Research Collection School Of Accountancy

Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.


An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill Dec 2020

An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill

Undergraduate Honors Theses

The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions …


An Mba Capstone Consulting Experience In The Midst Of Covid-19, Jacqueline Bassey, Carolyn Hartmann, Rich Nyhus, Phil Quinones, Brian M. O'Neill Nov 2020

An Mba Capstone Consulting Experience In The Midst Of Covid-19, Jacqueline Bassey, Carolyn Hartmann, Rich Nyhus, Phil Quinones, Brian M. O'Neill

Faculty Works: Business (1973-2022)

In alignment with Molloy College’s commitment to civic engagement, the MBA program requires prospective graduates to complete its Capstone course, which entails providing consulting services to a not-for-profit organization. The course requires students to apply their cross-disciplinary knowledge and skills to solve real problems for their clients. In one short semester, students must form working relationships with fellow project members, develop an understanding of their client’s mission and objectives, and propose solutions that address their client’s challenging problems. The semester culminates with the delivery of a written proposal, a formal presentation to the client, and a final reflection. This paper …


Covid-19 And Its Impact On Accounting Implications And Financial Reporting: Kosovo Perspective, Enis Abdurrahmani Oct 2020

Covid-19 And Its Impact On Accounting Implications And Financial Reporting: Kosovo Perspective, Enis Abdurrahmani

UBT International Conference

The world today is facing the worst economic crisis since the 2008 financial crisis. So far, all efforts and measures on how to manage this crisis have been insufficient. Today, almost every government in the world has a plan for "economic recovery." The government of Kosovo also has such a plan, although today there are many doubts that this is the right plan to save the economy in country. Purpose of this research is to discuss the impact of the pandemic on accounting implications and financial reporting from the perspective of Kosovo. The research was based on a questionnaire structured …


Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson Aug 2020

Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson

Marriott Student Review

This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the …


The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters Aug 2020

The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters

Marriott Student Review

What is happening to the nonprofit sector?

Taylor McPheeters explores the nonprofit Starvation Cycle—the eventual downfall of the nonprofit sector—and what you can do to end the cycle before it's too late.


What Is The Research Standard For Tenure And Promotion At U.S. Accounting Research Institutions Outside Of The Top 200?, Rodney Carmack Aug 2020

What Is The Research Standard For Tenure And Promotion At U.S. Accounting Research Institutions Outside Of The Top 200?, Rodney Carmack

Dissertations

Prior studies provide benchmarking data for faculty promoted at the Top 75 U.S. Accounting Research Institutions (e.g., Glover et al. 2006 and Glover et al. 2012). The data from these studies help the academic accounting market operate more effectively and efficiently. The data are valuable for less seasoned scholars as they set goals for their research output, and for professors as they evaluate candidates’ cases for tenure both at their schools and on behalf of other universities. This paper extends Glover et al. (2012) to consider programs outside of the Top 200 U.S. Accounting Research Institutions (Glover, Prawitt, & Wood, …


Financial Accounting Topics: Cases And Analysis, Charles Boatright Aug 2020

Financial Accounting Topics: Cases And Analysis, Charles Boatright

Honors Theses

This thesis consists of twelve individual case studies that analyze issues and topics related to the current financial accounting landscape. These cases take a practical and professional look at financial accounting the real current world, using technical understanding that has been gained throughout the coursework of the Bachelors of Accountancy major as well as professional skepticism and judgement to assess the situations. All of these cases were facilitated by the Patterson School of Accountancy over a year long period. These cases pertain to recent accounting changes such as pensions, the financial implications of recent scandals such as the BP oil …


A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow Jul 2020

A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow

Honors Theses

The following thesis is a combination of twelve accounting case studies that were presented as curriculum in the Accounting 420 class. Each case contains a different topic and demonstrates a deep analysis in accounting theory and the current industry, in accordance with the Generally Accepted Accounting Principles set by the Financial Accounting Standards Board. This thesis demonstrates an in-depth knowledge of core accounting principles and standards, and their relation to academia and industry practice. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors …


Embedding Work-Integrated Learning Into Accounting Education: The State Of Play And Pathways To Future Implementation, Denise Jackson, Stephanie Meek Jul 2020

Embedding Work-Integrated Learning Into Accounting Education: The State Of Play And Pathways To Future Implementation, Denise Jackson, Stephanie Meek

Research outputs 2014 to 2021

© 2020, © 2020 Informa UK Limited, trading as Taylor & Francis Group. There is increasing pressure on higher education institutions to better prepare students for future work, augmented by widespread measurement of their performance using graduate employment metrics. Accounting is no exception with growing attention on whether, and in what ways, accounting curricula is aligning to labor market demands. This paper considers the importance of career preparedness among accounting students and higher education institutions’ effectiveness in achieving graduate outcomes that meet the needs of the profession. It contemplates the challenges in preparing accounting students for contemporary work and explores …


Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee Jun 2020

Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee

Research Collection School Of Accountancy

Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME's accounting function leveraging data …


The Fundamentals Of Financial Accounting: A Compilation Of Case Studies, Grace Anne Harlan May 2020

The Fundamentals Of Financial Accounting: A Compilation Of Case Studies, Grace Anne Harlan

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. Dr. Victoria Dickinson assigned students twelve case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in …


Early Nineteenth Century Accounting By An Adolescent Merchant, Laurie J. Henry, Michael E. Bitter May 2020

Early Nineteenth Century Accounting By An Adolescent Merchant, Laurie J. Henry, Michael E. Bitter

Southern Business Review

Laurie J. Henry, PhD, CPA, CGFM, is an associate professor of accounting, in the Department of Accounting, College of Business and Public Administration, Old Dominion University, Norfolk, VA 23529-0229.

Michael E. Bitter, Ph.D., CPA, is a professor of accounting, in the School of Business Administration, M.E. Rinker, Sr. Institute of Tax and Accountancy, Stetson University, Deland, FL 32723.


A Compilation Of Accounting Case Studies, Richard Brohaugh May 2020

A Compilation Of Accounting Case Studies, Richard Brohaugh

Honors Theses

This thesis compiles twelve case studies provided by Dr. Victoria Dickinson. Each of these cases, which were performed over the course of the 2018-2019 academic year, presented accounting problems that used both fictional and real-world situations to provide an experiential approach to learning. These cases presented numerous types of business problems and challenged me to better understand the various dimensions of accountancy, ranging from data analytics to banking and finance. The procedures used to gather solutions and data for each of the cases were unique, but for each case, I was able to learn how to research potential issues and …


A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies, Ryan Mccarty May 2020

A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies, Ryan Mccarty

Honors Theses

The following thesis is a culmination of twelve case studies completed throughout the academic year of 2018-2019 under the direction of Dr. Victoria Dickinson, as a requirement of the Sally McDonnell Barksdale Honors College and completion of the ACCY 420 course. Each case study is independent of the next, and is an in-depth response to questions and theories that are found outside of this document. Each analysis is accomplished by myself alone and through the studies of Financial, Managerial, and Cost accounting courses in my career at the University of Mississippi. The thesis is intended to analyze accounting procedures and …


A Compilation Of Case Studies On Modern Issues And Applications Of Accounting, Tyler Butler May 2020

A Compilation Of Case Studies On Modern Issues And Applications Of Accounting, Tyler Butler

Honors Theses

Over the academic year spanning from 2018 to 2019, I attained knowledge of the accounting profession and applications of accounting techniques that have arisen from modern needs in the professional world. Having since spent the summer working as an accountant for a private construction company, I have been able to apply the knowledge in a real-world setting. For the thesis requirement, I thoroughly completed case studies on a variety of topics related to accounting. Each of the sections have been completed in case format with attention to readability and thoughtful presentation of information. Every case began with a problem to …


A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Daniel Cooper Hoskins May 2020

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Daniel Cooper Hoskins

Honors Theses

The following thesis provides twelve solutions to case studies on various financial accounting standards. These standards are in agreement with Generally Accepted Accounting Principles (GAAP) as set forth by the Financial Accounting Standards Board (FASB). In conjunction with the topics learned in Intermediate Financial Accounting I and II, each case focuses on a separate area of financial reporting. Each area is then applied and analyzed within a specific company. The thesis displays understanding of major accounting principles, financial statement preparation and analysis, and current topics in accounting. The case studies were completed with the direction of Dr. Victoria Dickinson under …


A Study Of Financial Accounting Principles Through Analysis Of Case Studies, John Parker Crane May 2020

A Study Of Financial Accounting Principles Through Analysis Of Case Studies, John Parker Crane

Honors Theses

This thesis is a compilation of twelve case studies performed throughout the 2018-2019 academic year under the direction of Dr. Vicki Dickinson. Each case study focuses on an aspect of the accounting world ranging from the current shift to data analytics to various financial accounting principles.


A Study Of Key Accounting Principles For Financial Reporting Through Analysis Of Case Studies, Brent Austin Thomas May 2020

A Study Of Key Accounting Principles For Financial Reporting Through Analysis Of Case Studies, Brent Austin Thomas

Honors Theses

The following thesis is a compilation of the solutions and analyses derived from twelve different case studies covering a variety of topics related to financial accounting standards in accordance with the Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. These case studies demonstrate how key accounting principles studied in academia are adapted into practice by businesses for financial reporting. Through the case studies, the real-world presentations of financial statements are analyzed in order to establish a knowledge of the current accounting climate and promote understanding of specific accounting topics. The case studies were completed under …


Case Studies On Special Topics In Accounting, Anna Stephens May 2020

Case Studies On Special Topics In Accounting, Anna Stephens

Honors Theses

This thesis is a collection of twelve different case studies that investigate various accounting concepts and financial issues. During the fall of 2019 and the spring of 2020, I compiled my thesis under the direction and guidance of Dr. Dickinson. The cases cover a variety of topics that include personal opinions on world-wide financial topics, interviews of current professionals in the field, and analyses of different scenarios. Each case study is independent of one another, but together they demonstrate a comprehensive understanding of the accounting curriculum. These cases further developed my technical skills and enhanced my understanding of accounting concepts …


A Series Of Case Studies In Financial Reporting, Nicholas Fenske May 2020

A Series Of Case Studies In Financial Reporting, Nicholas Fenske

Honors Theses

The Sally McDonnell Barksdale Honors College and the Patterson School of Accountancy allow honors accounting students an “alternate route” for fulfillment of their thesis requirement. A structured class is held, with a series of twelve case studies assigned over the course of two semesters. The content of the case studies varies, but each involves a final product consisting of a thorough analysis and response relevant to the topic at hand. On other weeks, we hear from invited accounting professionals; and in lieu of a traditional defense, we participate in two separate case competitions which require intense team preparations and presentations. …


An Analysis Of The Principles Of Financial Reporting And Their Applications Through The Use Of Case Studies, Thomas Fowlkes May 2020

An Analysis Of The Principles Of Financial Reporting And Their Applications Through The Use Of Case Studies, Thomas Fowlkes

Honors Theses

The following thesis is a collection of case studies that were completed during two semesters of enrollment in Accounting 420, directed by Dr. Victoria Dickinson. It is presented as a fulfillment of the requirements for the University of Mississippi, the Sally McDonnell Barksdale Honors College, and the Professional Research and Development Thesis Program. While each of the twelve cases is different, they all provided a significant contribution to my own personal understanding of the principles of financial reporting and how those principles apply to the accounting profession. Each week of the thesis course, I would receive a different set of …


An Analysis Of Accounting Principles As Seen Through Case Studies, Brooke Baumgardner May 2020

An Analysis Of Accounting Principles As Seen Through Case Studies, Brooke Baumgardner

Honors Theses

This document represents the work done over the course of a year under the direction of Dr. Victoria Dickinson in Professional Research and Development Thesis Program at the University of Mississippi. The purpose of this program is to allow students who plan to work in a professional field to complete a thesis which is more applicable to their future endeavors than a traditional thesis. The twelve case studies that are completed and represented within this thesis were chosen to cover a variety of accounting topics that are similar to what students entering this field will see on a day-to-day basis. …


Financial Accounting Principles: A Collection Of Case Studies, Jamison Payne May 2020

Financial Accounting Principles: A Collection Of Case Studies, Jamison Payne

Honors Theses

This research paper was developed over the course of two semesters under the instruction of Dr. Victoria Dickinson in the honors course ACCY 420. Each week for twelve weeks, we received a case study with various research topics and questions that we were to answer during the course of the week. Each study required us to research a different accounting topic, such as the Generally Accepted Accounting Principles (GAAP), internships, and financial statements, that helped further our knowledge on the subjects involved. During this course, and in the creation of this research paper, my knowledge of accounting topics grew to …


An Analysis Of The Fundamentals And Professional Applications Of Financial Accounting, Ella Jayne Stone May 2020

An Analysis Of The Fundamentals And Professional Applications Of Financial Accounting, Ella Jayne Stone

Honors Theses

This work is a series of case studies examining key theoretical concepts in financial accounting and their professional applications. Each case study focuses on a different significant accounting topic that, when considered together, create a single, complete analysis of items and events that are represented within financial accounting practices. This is achieved through analysis of financial statements, the accompanying notes to the financial statements, and information gathered from relevant press releases. Additionally, this work examines professional elements of the accounting field. The research and analysis conducted within this work was completed in conjunction with formal accounting education courses which helped …


Financial Reporting Principles And Accounting Concepts: A Collection Of Case Studies, Caroline Mcleod May 2020

Financial Reporting Principles And Accounting Concepts: A Collection Of Case Studies, Caroline Mcleod

Honors Theses

The following thesis is a collection of solutions to case studies related to various financial accounting and reporting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In alignment with the topics learned in Intermediate Financial Accounting, each case focuses on a unique area of financial reporting along with application relevant to real world companies. The thesis demonstrates an understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University …


Case Analyses In Financial Accounting, Jordan Watts May 2020

Case Analyses In Financial Accounting, Jordan Watts

Honors Theses

The following thesis explores topics in the profession of public accounting, a diverse and ever-evolving field. As the global business environment and economy develop, so must accounting standards and ideas in order to protect the interests of the masses who invest and take part in the larger economy. The following cases expound on important concepts in the field of accountancy and provide careful consideration of standards utilized and debated worldwide. Each case is explored within the context of a different company or situation, allowing for a diverse palette of research topics from which to view the business world through an …


An Analysis Of Case Studies Related To Financial Accounting Concepts And Methods, Alexander Watkins May 2020

An Analysis Of Case Studies Related To Financial Accounting Concepts And Methods, Alexander Watkins

Honors Theses

Abstract

Alexander Pierce Watkins: An Analysis of Case Studies Related to the Field of Financial Reporting in Accounting

(Under the Direction of Dr. Victoria Dickenson)

The following thesis provides answers and descriptions to questions posed in various case studies that have to do with financial accounting,. The cases generally cover topics such as Generally Accepted Accounting Principles, how specific fictional or real companies have navigated their complexities, the student’s takeaway from the material, and a technical real-life application. Taking Intermediate Financial Accounting in conjunction with the completion of these cases allowed us to gain a deeper understanding of the subject …