Business Commons^™

Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez

Theses: Doctorates and Masters

Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides …

Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan

Presidential Scholars Theses (1990 – 2006)

This study evaluates the effects of marriage and children on the earnings and career patterns of women accountants. Data was obtained from 116 questionnaires completed by women accountants who were employees of a large public accounting firm. The analysis suggests that neither marriage nor children have an effect on current salary levels while having children appears to have a negative effect on average annual salary growth. Having tenure with the firm and possessing a master's degree are positively related to earnings levels. The data also indicate that more rapid promotions within the firm lead to higher average salary growth rates …

Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman

Presidential Scholars Theses (1990 – 2006)

In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment …

Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low

Theses: Doctorates and Masters

This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …

Lobbying Activity In The Standards Setting Process: Fasb Statement On Financial Accounting Standards No. 106, "Employers' Accounting For Postretirement Benefits Other Than Pensions", Christine Schalow

Graduate Theses and Dissertations

The purpose of this study is to explain and classify the behavior of corporate managers in the accounting standards setting process as it related to Statement of Financial Accounting Standards No. 106. Evidence from this study provides readers a better understanding of participation of corporate managers in the accounting standards setting process. To accomplish the objective, this study surveyed corporate representatives who responded to the Financial Accounting Standards Board's, February 1989, exposure draft, "Employers' Accounting for Postretirement Benefits Other Than Pensions," (OPEB). A sample of corporations whose representatives did not respond to the OPEB exposure draft, although the corporations did …

A Case Study Of The Predictive Ability Of Placement Tests For Principles Of Accounting, Sonja Ann Sanders Villaire

Dissertations, Theses, and Masters Projects

The predictive ability of mathematics and reading placement tests used as a prerequisite for entry into the introductory level of accounting principles was investigated in a case study conducted at Thomas Nelson Community College in Hampton, Virginia for students enrolled during the 19-month period beginning with June 1988 and ending with December 1989. The entire population of 1353 students was used in the study which tested for the independence of two variables, assessed or non-assessed students and their success (or non-success) in the course. In addition, the scores on the placement tests were compared with the final grade of the …

Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan

Presidential Scholars Theses (1990 – 2006)

The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …

Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson

Presidential Scholars Theses (1990 – 2006)

This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.

An Empirical Investigation Of A Choice Of Accounting Method For Investments By Colleges And Universities: Positive Accounting Theory Applied In A Not-For-Profit Environment, Bruce W. Chase

Theses and Dissertations

The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.

The three objectives of this study are: 1) to determine if the findings of …

An Explanation Of Fasb #96, Michael R. Armbrecht

Presidential Scholars Theses (1990 – 2006)

Deferred taxes exist because Generally Accepted Accounting Principles CGAAP and tax laws differ. These differing rules require companies to prepare two sets of financial statements, one for their stockholders and other financial statement users (GAAP) and one for the Internal Revenue Service. The two sets of financial records result in a net income for GAAP purposes which differs from the income on which the tax is computed. Since 1967, the reconciliation of these two sets of books was prescribed by Accounting Principle Board Opinion #11. The reconciIiation is necessary because expenses are usually recognized faster and revenue recognized later under …

Application Of Zero-Base Budgeting In The Learning Resource Center, Javad Raiesdana

Masters Theses

Budgeting is a statement of the organizational goals and objectives in monetary terms. Traditionally, budgets have been developed by adding to the previous year's budget as a base (at least in theory), but rather to start from a zero base and requires a justification of all expenditures. This method of budgeting assumes that each years's budget requests are built up from zero in response to the priorities and needs of that year.

The range of opinion about zero-base budgeting is broad. Some critics regard it to be of great value while others feel that it is inadequate. The purpose of …

A Comparison Of The Classification Accuracy Of Linear And Quadratic Statistical Discriminant Models Versus Linear And Quadratic Programming Discriminant Models, Jerry William Ferry

Graduate Theses and Dissertations

The purpose of this research was to compare the classification accuracy of two mathematical programming models versus traditional statistical discriminant analysis. Monte Carlo techniques were used to compute population 1, population 2, and average misclassification rates for the linear discriminant function (LDF), the quadratic discriminant function (QDF), a linear programming discriminant model (LPDM), and a quadratic programming discriminant model (QPDM) for specific values of several parameters which affect discriminant analysis. This study was restricted to the two group, two variable discriminant problem.

An Inquiry Into The Accounting Principles And Reporting Practices Followed By Selected State University Hospitals, Rameshwar Dass Gupta

Graduate Theses and Dissertations

Because of their unique position as component units of other governmental organizations, the accounting and reporting practices of hospitals owned and operated by state supported university medical centers have been subject to several conflicting guidelines. The purposes of this study were to investigate the accounting and reporting practices of selected university hospitals, to determine the deviations between their practices and the principles recommended by the American Institute of Certified Public Accountants' Hospital Audit Guide and other guides, and to recommend changes that should be made by these hospitals to achieve the objectives for financial reporting by nonbusiness organizations as stated …

An Empirical Investigation Of Personal Characteristics Significantly Affecting Employment Offers From International Accounting Firms To Accounting Graduates, John M. Alvis

Graduate Theses and Dissertations

The basis for this study was the desire of many accounting students to gain employment with international accounting firms and to know which personal characteristics affect employment offers. Some issues addressed by this thesis follow. (1) What student characteristics had significant effects on employment offers? (2) What were significant differences in characteristics of female/male students receiving offers? (3) What were significant differences in successful/unsuccessful male students? Female students? (4) Which characteristics were important predictors of salary-offer size? (5) Were reasons for selecting accounting careers related to receiving employment offers? (6) Was there discrimination because of sex regarding employment offers? (7) …

Accounting For Foreign Currency Translation Gains And Losses: A Comparison Of The Temporal Method Fasb #8 And Fasb #52, Richard J. Lee

Theses

A culminating project in accounting is somewhat different than one that might be undertaken in other disciplines. While accounting is generally considered to be about numbers and therefore straightforward in application , there exist prescribed principles, procedures , and statements that must be adhered to by accountants . Viewing the discipline from this perspective the door is opened to vast areas of discussion and interpretation of accounting methods.

This paper compares three methods of treating foreign currency translation gains and losses , and the effect on reported earnings . It was written to accomplish three objectives.

1. To present sufficient background …

A Study Of Standard Setting And Productivity Measurements Using Learning Curves, Don William Finn

Graduate Theses and Dissertations

Performance standards encompass information characteristics which decay over time. Consequently, it is worthwhile to identify factors affecting information decay. In Chapter I, the objectives of this study were discussed. They are restated: (1) determine if production worker performance has changed over time, (2) provide broad guidelines and recommendations for production type industries concerning performance evaluation of employees during training, (3) find evidence that standards and environmental factors for production workers can be linked and provide information to the firm for budgeting and planning purposes, and (4) provide a basis for further research associated with identifying variables related to improving worker …

An Empirical Investigation Of The Characteristics Of Publicly-Held Corporations That Change To Private Ownership, Alan Kent Ortegren

Graduate Theses and Dissertations

Disenchantment with public ownership during the decade of the 1970's contributed to the emergence of a trend for publicly owned corporations to change to private ownership by deregistering under the Securities Exchange Act of 1934. The primary purpose of the study was to investigate whether firms which changed to private ownership possessed attributes during the time leading to the change that differentiated them from selected firms which remained publicly held. The attributes included in the study contained financial data from published corporate financial statements, stock distribution information, and stock market data. The study included firms which changed o private ownership …

Self-Regulatory Processes In The Accounting Profession As They Relate To The Professional Competence Of The Individual, Kyle Henn Klein

Graduate Theses and Dissertations

The accounting profession has traditionally enjoyed a relationship of trust with the community, receiving certain advantages in return for the benefits it offered to society. However, in recent years the increasing litigation, regulation, and investigations involving accountants and the accounting profession indicate that the relationship between the profession and society is deteriorating. Indications are that society feels the profession has violated the trust placed in it by failing to effectively regulate itself and protect the public interest. The purpose of this study was to provide a situational analysis of the current status of self-regulation in the accounting profession as it …

Conversion Of The Community Unit School District Number One 1978-79 Chart Of Accounts To The Chart Of Accounts In The Illinois Program Accounting Manual, Terry W. Weir

Masters Theses

Section 2-3.27 of the School Code of Illinois requires the State Superintendent of Education to formulate and approve forms, procedures, and regulations for school districts in proper accounting of all receipts and disbursements; and to publish and keep current manuals, in loose-leaf form, relative to budgetary and accounting procedures.

At the present time the state has issued two accounting guidelines, the Illinois Financial Accounting Manual and the Illinois Program Accounting Manual. Community Unit School District Number One is currently using the chart of accounts from the Illinois Financial Accounting Manual for Local School Systems, Circular Series A, Number 246, revised …

An Investigation Of The Study Habits And Attitudes Of Successful And Unsuccessful Introductory Accounting Students, Chander Kanta Varma

Masters Theses

No abstract provided.

An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow

Graduate Theses and Dissertations

The primary aim of this study was to examine the impact of shifting tax burdens between income groups following the implementation of alternative real residential property tax credit/rebate programs. Specifically, the objectives of this study were:

1. To analyze the real residential property tax level and vertical equity between income groups before and after implementing alternative credit/rebate programs;

2. To determine the potential total revenues lost to the state after implementing a credit/rebate program;

3. To analyze the tax level and vertical equity of three state-levied taxes—the personal income, sales, and motor fuel tax— and the property tax before and …

Conversion Of Community Unit No. 20'S 1975-76 Budget To The New Chart Of Accounts In The Illinois Program Accounting Manual, James Joseph Courtney

Masters Theses

No abstract provided.

An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller

Graduate Theses and Dissertations

The premise of this study is that certain policies within and without the petroleum industry have interacted to produce semirigid industry prices. One effect of this price rigidity is the inflexibility that is passed on to costs whenever the traditional joint-cost-accounting allocation (based on relative market value) is used in conjunction with these prices.

In studying the problem, activities and policies which combined to cause artificial price restraints in the petroleum-refining industry from 1963 to 1972 were reviewed. The accounting and economic implications and the effect on refinery investment of the resulting semirigid prices were investigated.

Published wholesale gasoline prices …

A Proposed School Budget And Faculty Handbook For Salem Elementary Schools, District # 111, Galen Brant

Masters Theses

No abstract provided.

The Development And Testing Of Audio-Visual-Tutorial Materials As One Method To Assist In The Teaching Of Basic Accounting Principles And Concepts At Marshalltown Community College, Lyle R. Niemeyer

Dissertations and Theses @ UNI

The purposes of this study were: (1) to develop Audio-Visual-Tutorial (AVT) materials to supplement the teaching of Accounting I at the community college level and (2) to compare the results obtained in an experimental group using two units of AVT materials with a control group attending regular lecture sessions.

The AVT slide and tape presentation was developed during the spring and summer of 1971. These materials were tried out with students enrolled in Accounting I at Marshalltown Community College during the fall semester of 1971 and by students enrolled in Accounting I at the University of Northern Iowa the summer …

The Establishment Of The Position Assistant Dean Of Residence Hall Management And The Development Of An Accounting System For Bond Revenue Projects At Eastern Illinois University, Richard Glenn Enochs

Masters Theses

No abstract provided.

An Analysis Of The Expenditures During The Period 1968-69 Through 1972-73 For Dieterich Community Unit #30 And The Degree Of Their Use In Preparing Future Budgets, Gary F. Siebert

Masters Theses

No abstract provided.

A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell

Honors Theses

According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …

The Auditor And Statistical Sampling Techniques, Marilyn Metcalf

Honors Theses

"The auditor's overall objective is to determine whether the accounting process is free from material error." To complete his objective, the auditor must thoroughly analyze all aspects of the financial statements used in the accounting process in order to satisfy himself that they fairly represent the results of activity for the period under audit and of the financial position at the end of that period. If the volume of the transactions is great, time and economic factors may keep the auditor from making a 100 percent examination. Since a complete examination cannot be made, the auditor must choose a portion …

Evaluating Human Resources In Commercial Loan Analysis, Coy Darrell Jones

Theses and Dissertations

A significant problem in analyzing bank loan requests exists because of difficulty in evaluating the human component in a firm’s resource structure. This research investigates a new accounting technique, human resource accounting, and identifies certain specific personality traits for correlation to a successful loan relationship. These techniques, coupled with the use of a suggested model for scoring personality tests of loan applicants, should enable a better analysis of bank loan risks.

Psychological tests were employed to measure certain personality traits of selected successful loan customers. One test used, the FIRO-B, provides indicators of certain “expressed” behavior traits and of certain …