Accounting Commons^™

Financial Reporting, Strategy, And Legislation: A Study Of Post Holdings And Relevant Accounting Topics, Noah Harkins

Honors Theses

This thesis examines multiple areas of financial reporting, business strategy, and legislation. This was performed through a series of case studies completed in Accounting 420, where the purpose of the class was to apply accounting concepts to real-world business situations. The cases cover multiple areas of financial reporting, including asset theory, 10-K analysis, audit risk assessment, corporate legislation, business strategy, data analytics, economic policy, and professional leadership. The main analysis focuses on Post Holdings, with supporting cases involving Tyson Foods, the Corporate Transparency Act, Thomas Sowell, Ronald Reagan, and broader accounting theory.

The research process used throughout the thesis consisted …

Accounting 420 Case Studies Of Current Accounting Topics And Trends, Reed Anderson

Honors Theses

This thesis consists of six separate accounting cases including a three part case that analyzes the effects of the “Make America Healthy Again” (MAHA) movement on the company Conagra Brands. These cases were assigned by Dr. Dickinson during the 2024-2025 school year. During the fall semester, we were given four cases referencing different accounting related trends and were instructed to research these topics extensively. We were placed in groups where we could conduct research and consult amongst each other in order to expand our understanding of each topic provided. In between cases, we were lucky enough to hear from multiple …

Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer

Honors Theses

The purpose of this paper is to investigate the potential legislative changes brought about by Robert F Kennedy Jr. and the “Make America Healthy Again” campaign to uncover possible financial effects to Conagra Brands’ next fiscal year. This was achieved through research on RFK’s opinions on American food culture from sources such as interviews and Senate confirmation hearings. Findings included disapproval of seed oils and artificial food dyes that could affect Conagra Brands’ subsidiaries. After reviewing Conagra Brands’ 10k for the previous fiscal year as well as mission statements and core values, the team developed multiple plans for Conagra Brands …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

Sustainability Strategies For Solo And Small Medical Practices In Kenya, Milcah Achieng' Odeny

Walden Dissertations and Doctoral Studies

No abstract provided.

Perceived Communication Barriers Between Different Generations In The Workplace, Bryan Anthony Whiteside

Walden Dissertations and Doctoral Studies

No abstract provided.

Aicpa Holds Member Referendum On Enhanced Disciplinary Measures, Amendment To Bylaws Sought, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo

Business Management Review

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …

External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule

Business Management Review

Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …

Preparing For The Ai-Driven Accounting Workforce, Thomas C. Pate

Accounting Undergraduate Honors Theses

Artificial Intelligence (AI) is embedded in accounting workflows, raising concerns about job displacement, professional relevance, and ethical risk. This thesis argues that AI represents an evolutionary force in accounting, not a disruptive replacement of human professionals. By situating AI within the historical trajectory of accounting technologies, the paper demonstrates that technological change has consistently reallocated work toward higher-value activities instead of eliminating the need for professionals. The analysis examines how generative and agentic AI are transforming core accounting functions, including auditing, financial reporting, tax compliance, and strategic decision support, primarily through the implementation of automated processes for data-intensive tasks. The …

Buyer-Seller Relationships In Rural Belize, Mackenzie K. Albright

Accounting Undergraduate Honors Theses

This thesis examines buyer–seller relationships between small-scale farmers and lead firms in rural Belize, with a focus on how sustainability initiatives affect farmer autonomy and satisfaction. Drawing on firsthand fieldwork conducted during an internship with the Belize Ministry of Agriculture in Dangriga, this study analyzes the Sustainable and Inclusive Belize program and its efforts to promote climate-smart agriculture and environmentally sustainable production practices. While these initiatives aim to improve long-term environmental and economic outcomes, findings suggest that strict oversight, organic requirements, and compliance standards imposed by lead firms—such as large agricultural buyers—can reduce farmers’ decision-making autonomy and overall satisfaction.

Through …

A Study Of The Agricultural Industry In Belize And Associated Future Growth Opportunities, Henry J. Conner

Accounting Undergraduate Honors Theses

During the summer of 2025, I had the opportunity to complete an internship in Belize with Peacework. During my time there, I worked with the Ministry of Agriculture. This Thesis is a summary of my time there and a study of the agricultural industry in Belize. It explores topics like climate change, sustainable agriculture, and the economic impact of recent events and potential future events on Belize.

Equal Protection Under The Law: Constitutionality Of Current And Proposed Anti-Lgbtq+ Legislation In Tennessee And Its Potential Impact On Business, Henry J. Kalla

Honors Theses

In recent years, the Tennessee General Assembly has become a battleground of sorts for bills attempting to police the treatment of LGBTQ+ individuals. Multiple laws that impact LGBTQ+ citizens have sparked debate as interested parties on all sides seek to clarify the scope of equal protection, religious freedom, and free expression in this evolving age. Federal law has statutes in place that prohibit discrimination against individuals based on certain protected characteristics, but sexual orientation or transgender status are not explicitly among them. The states have interpreted this ambiguity as providing them the freedom to pass their own civil rights legislation …

Ncaa Revenue Sharing: Implications For University Financial Reporting And Sustainability, Cal Dunham

Accounting Undergraduate Honors Theses

The NCAA's House v. NCAA settlement, finalized in June 2025, allowed Division I universities to directly share athletic revenue with student-athletes for the first time, resulting in up to $20.5 million in new annual costs per institution. This thesis explores how this model affects the athletic department's financial reporting and long-term sustainability. Using historical financial data, legal documents from the first year of revenue-sharing litigation, and relevant accounting standards, it addresses three key questions: how revenue-sharing obligations should be recognized and disclosed under nonprofit standards, how breach-of-contract disputes influence financial reporting obligations, and whether the model is sustainable across different …

Flipping The Format: A Comparative Analysis Of Pedagogy’S Performance On Comprehension In Introductory Financial Accounting Education, Allison Drozd

Theses/Capstones/Creative Projects

Education is an ever-evolving field, and accounting education is no different. Introductory financial accounting is a required business course at universities that is characterized by high failure rates (Kealey et al., 2005). Evidence suggests that active learning and constructivist approaches improve comprehension of introductory financial accounting concepts as measured by exam performance. All methods studied produced statistically significant positive results on comprehension learning outcomes. Many professors' experiences support the studies' sentiment that active learning is important for teaching course concepts. The evidence reviewed in this thesis supports positive learning outcomes for comprehension of accounting concepts through active learning and constructivist …

You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins

Senior Honors Theses

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

The Impact Of Change In The Legal Definition Of Confidentiality On The Redaction Behavior Of U.S. Firms, Alexey Alferov

Graduate Theses and Dissertations

U.S. public companies may redact information from material contracts in SEC filings as long as such information is not considered to be material by the SEC and when it is the type of information that the registrant treats as private and confidential. In 2021, the SEC revised redaction regulations in response to the expansion of the legal definition of ‘confidential’ by the Supreme Court of the United States. In this paper I examine whether these changes, referred to as FMI Amendments, impact companies’ decision to redact information from their material contracts filed with the SEC. In addition, I extend Thompson …