Digital Commons Network^™

Of Corporations And Compliance: Accountancy Case Studies And An Exploration Of Future-Oriented Action In Corporate Accounting, Nathan K. Woo

Honors Theses

This thesis compiles several case studies completed under the direction of Dr. Victoria Dickinson during the 2024–2025 academic year for the fulfillment of requirements imposed by Accountancy 420: Independent Study. The first semester (Fall 2024) involved four research cases. The first case involved analysis of AMC Entertainment’s annual report (10-K) for the purpose of identifying pertinent financial statement information and creating risk-mitigation strategies. The second case pertained to the January 2024 Corporate Transparency Act and its effect on reporting companies. The third case centered around analysis of the relationship between environmental, social, and governance (ESG) issues and public accounting. Finally, …

Accy 420 Financial Reporting Casework And Class Takeaways, Davis C. Brewer

Honors Theses

In my practicum class during my junior year at the University of Mississippi, Dr. Dickinson assigned eight case studies over the course of our Accountancy 420 course. These case studies involved several different topics, many regarding financial reporting. This included a wide range of topics such as the Corporate Transparency Act, ESG regulations, asset theory, and most importantly the new Make America Healthy Again (MAHA) regulations. Throughout the year guest speakers would come to class and discuss working in the accounting industry, as well as answer any questions that we might have. During this time, we learned how to analyze …

Accounting Practicum, Vincent A. Vavra

Honors Theses

This thesis consists of eight case studies and assignments completed over two semesters in Accountancy 420 under the guidance of Dr, Dickinson. These assignments were completed both collectively as part of a group and individually. These assignments and case studies explored a wide variety of topics related to accounting both directly, including research into the financial statements of multiple companies and audit methods, to more indirect effects such as examining the lives of political figures and economists. These assignments involved in-depth research into various topics in order to better understand how these topics may connect in real-world accounting and business …

The Impact Of Financial Literacy On Young Adults, Ellie Katherine Prince

Senior Honors Theses

This literature review examines the impact of financial literacy on tax knowledge among college students, emphasizing how limited financial education contributes to broader financial instability. Research consistently shows that young adults from ages eighteen to twenty-five possess low levels of financial literacy, which leads to poor budgeting, inadequate retirement planning, risky consumer behavior, and increased financial stress as they transition into adulthood. Studies involving national financial literacy assessments, workplace performance data, and college-level surveys highlight the long-term consequences of insufficient financial education, especially for vulnerable demographic groups. Notably, the review identifies a strong connection between financial literacy and overall financial …

Honors Accounting Thesis, John Cordia

Honors Theses

This thesis includes a variety of topics related to public accounting. I completed a series of six case studies completed during the Accountancy Honors Professional Development course at the Sally McDonnell Barksdale Honors College. In this course, Dr. Victoria Dickinson often challenged her students to “think like an auditor.” The variety of cases coupled with the auditor mindset allowed me to gain a brief understanding of financial reporting and public accounting before I had any practical experience. In the group cases revolved around Home Depot and General Mills, we analyzed their 10-ks, pulled relevant information from reliable sources, and developed …

Beyond The Numbers: A Patterson School Of Accountancy Practicum, Olivia R. Mardis

Honors Theses

This practicum comprises six case studies that explore a range of accounting topics. While each case stands independently, the work collectively emphasizes the interpretation of financial information. Although financial statements may appear to some as a series of abstract figures, accountants are trained to understand and apply the “language of business,” transforming numerical data into meaningful insights that inform decision-making.

The first case provides an objective analysis of a company’s Form 10-K, focusing on interpreting financial statements and using that interpretation to evaluate performance and guide decisions. The second case examines the Corporate Transparency Act, analyzing its intended purpose, potential …

Bridging Theory And Application: Case Studies In Financial Reporting, Regulation, And Ethics, Keili Cm Ikemori

Honors Theses

This thesis explores the intersection of financial reporting, regulation, and ethics through a series of applied case studies designed to bridge theoretical accounting concepts with real world application. The case studies focus on how accounting principles are implemented in corporate environments, how regulatory frameworks influence business operations, and how ethical considerations shape financial decision making. During the fall semester of Accy 420, we were tasked with case studies that increased our knowledge in financial statement literacy, accounting concepts, relevant accounting regulations, and ethics. During the spring semester of Accy 420, we used the knowledge gained from the prior semester in …

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 …

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 …

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 …

An Evaluation Of Modern Accountancy: Insights On Regulatory Change, Corporate Behavior, And Financial Reporting, Cade S. Black

Honors Theses

The purpose of the course was to develop a series of case studies across various areas of financial reporting. These cases covered a broad range of accounting topics, including research on enacted reporting laws to the financial impact of potential regulations on global food companies. To build these cases, we were assigned to teams to research our topics and accumulate credible information to answer the questions given for each case. We also pursued individual cases in which the course had the opportunity to express their opinions as the assigned case was being built. This process ultimately required thorough research of …

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 …

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.

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 …

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 …

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 …

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 …

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 …

Non-Profit Foundation Boards: An Investigation Into Best Practices Using Fayetteville Public Library Foundation Board As A Test Case, Esther S. Beller

Accounting Undergraduate Honors Theses

Effective governance is critical for the success of non-profit organizations, with foundation boards playing a central role in ensuring accountability, strategic direction, and resource allocation for the organization. This thesis investigates best practices for non-profit foundation boards, using the Fayetteville Public Library Foundation Board as a case study to evaluate the efficiency of its governance practices. The research aims to identify whether the foundation board operates efficiently and adheres to established best practices for non-profit governance boards.

To address this, a two-phase methodology was employed. The first phase involved an extensive review of scholarly journals, industry guidelines, and other resources …

From Bean To Cup: Sustainability Practices In A Small Specialty Coffee Roaster, Reese Weathersby

Accounting Undergraduate Honors Theses

Sustainability has become an increasingly important issue in the coffee industry as businesses

face growing pressure to balance profitability with environmental and social responsibility.

While much of the existing research focuses on large corporations and global supply chains, less

attention has been given to how small independent businesses approach sustainability with fewer

resources and different operational constraints. This study examines Doomsday Coffee Roasters,

a small specialty coffee business in Northwest Arkansas, to better understand how sustainability

is practiced at the local level.

Using a qualitative case study approach, the research focuses on four areas of operation: ethical

sourcing, roasting practices, …

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

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.

Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo

Business Management Review

This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …

The Application Of Natural Language Processing Towards Auditing Of Unstructured Data: A Design Science Approach, Dennis K. Amoatey

Electronic Theses and Dissertations

Financial auditors must manually review large volumes of unstructured text that may include contracts, internal policies, footnotes, and journal entry descriptions. This time-intensive process introduces risk of human error and inconsistency. Despite advances in automation, no systematic approach exists for applying Natural Language Processing (NLP) to this problem at scale. Using a design science approach, this study develops a framework that demonstrates how NLP techniques can be incorporated across key phases in the audit process, including planning, internal controls evaluation, evidence gathering, and reporting. Initial evaluation through expert feedback had a mix of responses. While some argued difficulty with data …

Political Costs And Strategic Corporate Communication, Christine Cuny, Jungbae Kim, Mihir N. Mehta

Research Collection School Of Accountancy

When subject to public scrutiny, do firms strategically use advertising to reduce expected political costs? Advertising can ease public concerns, thereby reducing the pressure on politicians to act harshly against scrutinized firms and their industries. We use repeated congressional testimony by industry members as a novel way to identify political scrutiny. Our central finding is that scrutinized industries increase their advertising spending 132 percent more in the electorates of politicians overseeing the hearings than in the electorates of other politicians. Further, strategic advertising is complementary to income-decreasing accounting choices and a substitute for lobbying. Overall, our study sheds light on …

Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine

International Conference on Business and Management Research (ICBMR)

Tax evasion is still a significant challenge for Indonesia's state revenue. This study examines how Hofstede's cultural dimension affects the ethical perception of tax evasion in Javanese MSME owners to overcome the gap in understanding of cultural factors that affect tax compliance behaviour at the individual level. In the context of a tax reporting system that has been fully digitised through e-filing and online applications, it is important to understand that the existence of technology does not necessarily remove the moral rationale for fraudulent acts. A quantitative survey was conducted on 112 MSME owners. Using validated instruments, the study used …