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Full-Text Articles in Accounting

The Leadership Role Of Management Accountants As It Contributes To Innovation And Entrepreneurship In Start-Up Businesses In Southern California, Paula Edwards May 2018

The Leadership Role Of Management Accountants As It Contributes To Innovation And Entrepreneurship In Start-Up Businesses In Southern California, Paula Edwards

Dissertations

Purpose: The purpose of this qualitative study was to understand and describe the leadership role of managerial accountants as it contributes to innovation in start-up businesses in Southern California.

Methodology: The methodology used to understand and describe the leadership role of managerial accountants as it contributes to the innovation and entrepreneurship in start-up businesses in Southern California was a qualitative study. The study participants included 12 entrepreneurs who had started a business in the last five years, had utilized a management accountant on a part-time, full-time or consultant basis and are located in the San Diego, Orange, or Los Angeles ...


Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd May 2018

Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd

Texas A&M Law Review

Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom—namely using Section 529 Plans—may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various strategies to plan, save, and pay for higher education. It compares various savings methods including gifts, UTMA accounts, Section 529 Plans, trusts, and other vehicles. The analysis explores both tax and non-tax considerations, including the effect of different strategies on financial aid, transaction costs, investor control, income taxes, gift and estate taxes, flexibility, and creditor protection. This Article ...


Strategic Audit Of The Public Accounting Industry With A Focus On Ey, Mary Candela May 2018

Strategic Audit Of The Public Accounting Industry With A Focus On Ey, Mary Candela

Honors Theses, University of Nebraska-Lincoln

Public accounting firms provide valuable assurance services that, because of their place in our economic system and because of strong regulatory requirements, are unlikely to stop being demanded. The industry is facing several issues surrounding stagnation of the client base and difficulty in competition. Finally, the industry is also being rocked by the pace of emerging technologies and will need to adapt to and embrace them in the coming years.

The following uses several strategic frameworks to analyze the industry, the subset of the Big Four accounting firms, and EY. Ultimately, this project develops and understanding of EY’s place ...


Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon May 2018

Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon

Accounting Undergraduate Honors Theses

This research serves to relate the accounting and information technology fields. The information in the research documents changes in the accounting and information technology fields, and how the fields are expected to change in the coming years. The research also discuss the relationship between the accounting and information technology fields. The topics on the ideal accounting candidates for employers and the expectation gap between graduates skills and employers’ expectations are also discussed. Careers in accounting and information systems and also similar and different basic skills of both fields are documented in the research.

The changes in accounting are influenced by ...


Blockchain: Is It The Future Of Business?, Stuart Welsch May 2018

Blockchain: Is It The Future Of Business?, Stuart Welsch

Information Systems Undergraduate Honors Theses

Blockchain is one of these new and disruptive technologies being developed; it is predicted to change the landscape of business in an extremely similar fashion as the Internet did. In lay terms, blockchain is a new technology designed to secure privacy (Collins, 2016), cut out unnecessary middleman costs (Eha, 2017), dramatically lower the cost of transactions (Iansiti & Lakhani, 2009), lower transaction time (Underwood, 2016), and assist in making assets become more liquid and appealing (like cash) because they are more easily transferable (Paech, 2016). Blockchain functions like a ledger; it is able to keep track of an asset’s ownership by recording transactions made. It is likely that this is the direction the businesses are heading towards. Blockchain’s many applications across nearly every industry is simply too good of an opportunity ...


State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell May 2018

State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell

University of Tennessee Honors Thesis Projects

No abstract provided.


Human Trafficking In The Wake Of Natural Disasters: Is The United States Any Different Than Third World Countries?, Samantha Stout May 2018

Human Trafficking In The Wake Of Natural Disasters: Is The United States Any Different Than Third World Countries?, Samantha Stout

Accounting Undergraduate Honors Theses

This research compares the impacts of devastating natural disasters on levels of human trafficking in developed countries to the impacts experienced in third world countries. The two disasters selected for this study were Hurricane Isaac in Louisiana and the Indian Ocean earthquake and tsunami in Indonesia. Factors selected to measure the impacts of the natural disaster include income level, homelessness, and unemployment rates.

Human trafficking is a crime that touches nearly every country around the world. It is known that human trafficking levels are impacted by factors including poverty levels of regions, political unrest, and even natural disasters. There is ...


The Cost Viability Of Gs Employees Versus Military Personnel, Elena Chavez May 2018

The Cost Viability Of Gs Employees Versus Military Personnel, Elena Chavez

Accounting Undergraduate Honors Theses

The main objective of this thesis is to analyze the cost viability of federal government employees versus military personnel with a focus on the security guards at Fort Wainwright, Alaska. This analysis seeks cost viability from two perspectives. The first perspective is the cost of each personnel to the Army through total compensation value analysis. The second perspective is the cost viability to work as a federal employee versus enlisting in the Army. This perspective was analyzed through gross, disposable, and discretionary income analysis. The analysis was designed to shed light on the disparity in pay between the two types ...


Acquisitions: Walmart Vs Amazon, Scott Sims May 2018

Acquisitions: Walmart Vs Amazon, Scott Sims

Finance Undergraduate Honors Theses

The retail industry is in the process of undergoing major change. Historically big box brick and mortar strategies have dominated, but this is changing in the age of impatience and instant gratification. As consumers want items more conveniently, online retail has taken hold with no semblance of anticipated decline. At the forefront of this transformation are two industry giants: Walmart and Amazon. Walmart finds itself on the side of brick and mortar with 11,718 physical retail locations worldwide. Amazon is dominating the online retail space with control of a staggering 44% of all US e-commerce sales in 2017. These ...


Considerations Of Private Companies In Regard To External Auditing Including The Detection And Prevention Of Fraud, Alexandra Sprague May 2018

Considerations Of Private Companies In Regard To External Auditing Including The Detection And Prevention Of Fraud, Alexandra Sprague

Senior Theses

Fraudulent activities occur in all types of companies. Recently, external auditors have become increasingly important in detecting and preventing these frauds. With their independence, auditors can provide external comfort with their opinion as to the fairness of their client’s financial statements. The goal of this thesis is to express the importance of fraud prevention in private companies, especially smaller private companies, and illustrate how external audits can have an impact in fraud prevention. After conducting interviews with private companies, many reasons were found as to why private companies either conduct or do not conduct an external audit. This research ...


The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson May 2018

The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson

Undergraduate Honors Theses

This thesis serves as an examination of the relationship between players’ salaries and teams’ revenues for the American Major League Soccer and English Premier League. Historically, the salary cap imposed on teams playing in Major League Soccer has been heavily criticized of holding the league back. Comparisons have been made to leagues such as the English Premier League which assert that the limitation keeping Major League Soccer from attaining similar success is the presence of the salary cap. Data was gathered from the twenty teams in Major League Soccer and the twenty teams in the English Premier League for each ...


A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson May 2018

A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson

Undergraduate Honors Theses

In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.


A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann May 2018

A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann

Undergraduate Honors Theses

The Financial Accounting Standards Board (FASB) has recently introduced a new Accounting Standards Update (ASU) that will require financial institutions to measure their loan losses using a new Expected Loss Model (ELM) that emphasizes forward looking financial decisions. Numerous financial journals hypothesize that large financial institutions will face difficulties when implementing the new ASU. This research explores the potential implementation issues that small, local financial institutions, specifically Eastman Credit Union (ECU), will encounter as they begin the implementation process.


Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse May 2018

Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse

Honors Projects in Accounting

Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must. Now more than ever, hospitals require reliable information to combat the conflicting relationship between an increase in spending on new instruments and specialized staff, but a decrease in funding. This project explores potential avenues to find a successful cost accounting method using past research, analysis of hospitals’ current environments, and expert opinions from hospital and healthcare personnel. Each hospital is different based on their environment, surrounding population, type of services provided, and personal demands. This study ...


Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo May 2018

Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo

Honors Theses

Prior research show that many investors rely on other information appearing alongside the audited financial statements in companies’ annual reports to make their economic decisions and falsely assume that the unaudited other information is also audited. Additionally, company management utilizes rhetorical strategies in other information to offer explanations and opinions conveying positive messages about the company value which audited financial data may not indicate. The expectation gap of investors on audit over other information and the concern of management manipulation incentivized the proposal of the Public Company Accounting Oversight Board (PCAOB) to establish a standard to extend auditors’ responsibility over ...


Strategic Audit: Deloitte, Yibing Shen Apr 2018

Strategic Audit: Deloitte, Yibing Shen

Honors Theses, University of Nebraska-Lincoln

The project’s goal is to analyze the current situation and problems faced by Deloitte, and give out recommendation, implementation plan, and contingency plan for Deloitte. The methods to do the project is to research online to get adequate information and make assumptions for the information I cannot gather. The results are: I find out that Deloitte is competitive as one of the big four accounting firms, but it is facing the problem of brand dilution and reputational contagion due to its fast expansion and acquisition; the partner firms are not linked or connected as they expected to be. So ...


A Descriptive Study Investigating Accounting Students' Job Selection Preferences, Richard Wesley Apr 2018

A Descriptive Study Investigating Accounting Students' Job Selection Preferences, Richard Wesley

Scholar Week 2016 - present

Many accounting students are selecting accounting audit firms without exhausting a thorough research about the firms or getting an idea of the firms’ expectation. Moreover, accounting firms are hiring students without getting a clear understanding of the students’ job selection preference. As a result, both the students and employers are finding a cultural mismatch. Often employers and students have different perspectives about the nature of the professional skills that are required for a successful accounting career. Once hired, many students soon leave because they become disillusioned with job-related realities. The value of this research adds to the body of research ...


Book Review - Drive: The Truth About What Motivates Us, Wyatt Pagano Apr 2018

Book Review - Drive: The Truth About What Motivates Us, Wyatt Pagano

Marriott Student Review

This is a book review of Drive: The Truth About What Motivates Us by Daniel Pink.


Getting To Yes: Negotiating Agreements Without Giving In, Spencer Evans Apr 2018

Getting To Yes: Negotiating Agreements Without Giving In, Spencer Evans

Marriott Student Review

Getting to Yes is full of tips, tricks, and techniques that will help you “get to yes” in all your negotiations. Getting to Yes takes superficial haggling to a new level, focused on creating value for both parties in the negotiation.


Money In Whose Pockets? A Brief Insight On Current Minimum Wage Discussions, Ayric Westfall Apr 2018

Money In Whose Pockets? A Brief Insight On Current Minimum Wage Discussions, Ayric Westfall

Marriott Student Review

Minimum wage policies have existed in the United States for over 80 years. But with an everchanging society, how can we as every day citizens and business leaders be better informed about minimum wage? Using research from various sources and professionals, we will examine arguments for and against minimum wage, inequalities in wages today, and regional variations of minimum wages. The relationship between business and workers is symbiotic; workers need businesses to survive and businesses need workers to make a profit. Understanding our role in this conversation is key to developing solutions for everyone.


More Than Just A Resume, Bett Andersen Apr 2018

More Than Just A Resume, Bett Andersen

Marriott Student Review

No abstract provided.


Dynamic Values: Confronting And Capitalizing On Religious And Lgbtq Diversity, Wyatt Pagano Apr 2018

Dynamic Values: Confronting And Capitalizing On Religious And Lgbtq Diversity, Wyatt Pagano

Marriott Student Review

No abstract provided.


Indicators Of Restaurant Success, Dallin Williams Apr 2018

Indicators Of Restaurant Success, Dallin Williams

Marriott Student Review

In order to ensure the success of their business restaurants must take into account three key business attributes: 1) profitability, 2) liquidity, and 3) solvency. These attributes will be described as well as how they can be measured through accounting ratios. By tracking these ratios, restaurants can ensure their success by maintaining the ratios at safe levels; doing so will help restaurants identify and solve problems as they arise


Strategic Implications Of Blockchain, William R. Adams Apr 2018

Strategic Implications Of Blockchain, William R. Adams

Marriott Student Review

This thesis introduces blockchain, the underlying technology of cryptocurrencies such as Bitcoin, and discusses how best to conceptualize it relative to other technologies. Following an explanation of the fundamentals of blockchain, also known as the distributed ledger, I identify the characteristics of the technology. Building upon blockchain’s inherent strengths and limitations, I explore potential business applications of blockchain. Finally, I recommend that leaders continue to track the development and adoption of blockchain technology, even if they decide that implementing it does not align with their organization’s strategy at present.


Business Mind To Business Owner: Finding Startup Success, Ammon Kou Apr 2018

Business Mind To Business Owner: Finding Startup Success, Ammon Kou

Marriott Student Review

Entrepreneurs face a host of challenges when starting a business. Three business owners share their experiences.


Executive Spotlight: Jesse Barnes, Highvista Strategies, Victoria Beecroft Apr 2018

Executive Spotlight: Jesse Barnes, Highvista Strategies, Victoria Beecroft

Marriott Student Review

No abstract provided.


Glossary Of Business Evidence, Paul C. Boyd Apr 2018

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.


Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid Apr 2018

Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid

The Qualitative Report

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests ...


Examination Of Taxation On Sugar-Sweetened Beverages, Alex Smith Apr 2018

Examination Of Taxation On Sugar-Sweetened Beverages, Alex Smith

Honors Theses

The trend of taxation on sugar-sweetened beverages (SSBs) has grown substantially in the past few years. This research is designed to examine different questions to different aspects of the SSB tax to get a better understanding of the effectiveness of the tax. Since the SSB tax is a sin tax, it is necessary to research some of the challenges that were imposed on prior sin taxes and to determine if the sin taxes work. I will also relate the specific challenges that the sin taxes faced and how they could relate to the SSB tax implementation. I also look into ...


Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts Apr 2018

Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts

Senior Honors Projects

For more than 21 years, women have joined the accounting profession in equal numbers to men, yet women represent just 19% of the U.S. public accounting partner population (Bennett, 2013). This research project looks at the current environment for women in leadership positions in public accounting firms by analyzing perceptions on the work environment for women, work-life balance, and implementation effectiveness of firm initiatives related to the advancement of women. Results from one-on-one interviews and surveys suggest that the perception of the work environment for women in the public accounting profession is positive, but women’s commitment to achieving ...