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Articles 1 - 10 of 10
Full-Text Articles in Accounting
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Walden Dissertations and Doctoral Studies
Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …
Strategies Small Business Owners Use To Access Working Capital To Fund Operations, Michael Patrick Belleman
Strategies Small Business Owners Use To Access Working Capital To Fund Operations, Michael Patrick Belleman
Walden Dissertations and Doctoral Studies
Many small business owners encounter a lack of access to traditional bank funding that limits the owner’s ability to meet working capital shortages to sustain operations. Grounded in the resource-based view, the purpose of this qualitative multiple case study was to explore strategies that small, home health care agency owners use to access working capital lending sources to finance their operations. The participants comprised 3 owners of small home health agencies in Wayne County, Macomb County, and St. Clair County, Michigan, who developed and implemented successful strategies to obtain working capital. Data were collected through semistructured interviews using open-ended questions, …
Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku
Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku
Walden Dissertations and Doctoral Studies
Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by …
Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers
Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers
Walden Dissertations and Doctoral Studies
Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was …
Strategies To Manage Enterprise Information Technology Projects, Mario West
Strategies To Manage Enterprise Information Technology Projects, Mario West
Walden Dissertations and Doctoral Studies
Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using …
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Walden Dissertations and Doctoral Studies
On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study …
Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti
Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti
Walden Dissertations and Doctoral Studies
Businesses are under pressure to identify and control risks affecting profitability, including the risk of fraud. Identity theft, a type of fraud, costs businesses, governments, and individuals in excess of $56 billion a year. In order to develop good internal controls to help prevent and detect fraud, it is necessary to identify the risks to the business, but business owners are not always aware of what risk factors relate to identity theft. A nonexperimental research design formed the basis of this research study. The population for this study was data from all 50 U.S. states, represented via government databases maintained …
The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini
The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini
Walden Dissertations and Doctoral Studies
Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theory were used to predict when senior managers were open to innovation, and whether …
General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma
General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma
Walden Dissertations and Doctoral Studies
The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation …
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Walden Dissertations and Doctoral Studies
Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean …