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An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus Dec 2006

An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus

Theses and Dissertations

Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …


Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau Aug 2006

Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau

Theses and Dissertations - UTB/UTPA

Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …


The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris Apr 2006

The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris

Electronic Dissertations and Theses

In the past several years, the accounting profession has encountered some drastic events that have tested its ability to· serve the public and stand as a profession. Since these occurrences, professionals in the accounting world have strived to make changes and establish goals ·that are focused on restoring the public's confidence ·and trust in the accounting profession. Despite the controversy that still exists, this profession has made great improvements and has started a path for the accounting profession to achieve its previous prestige and power. Among the controversy or unsolved issues that cease to exist is the effectiveness of the …