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The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
Open Access Theses & Dissertations
Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18-28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I …
The Impact Of The Proposed Format Of Financial Statements By Iasb And Fasb On Investors' Decisions, Francisco Villanueva
The Impact Of The Proposed Format Of Financial Statements By Iasb And Fasb On Investors' Decisions, Francisco Villanueva
Open Access Theses & Dissertations
This dissertation investigates the impact of the proposed format of financial statements from the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB) on investors' decisions. In particular, the research question of this study is whether the proposed format reduces the bias from the disposition effect. In 2008, the FASB in conjunction with the IASB published an exposure draft to modify the presentation of financial statements. The proposed format does not change the content of the financial information; it only modifies how information is presented in the financial statements. In other words, recognition of assets, liabilities, revenues, …