Accounting Commons^™

James Stone & Sons Ledgers Collection

Archives & Special Collections: Finding Aids (alphabetical)

Two ledgers which document the financial transactions in the Oxford, Mississippi law firm James Stone and Sons between June 1939 and August 1954.  The attorney Phil Stone was a friend of the young William Faulkner, sharing an intense interest in literature as well as serving as Faulkner’s attorney in later years.

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Supply And Demand, Concepts And Tools For Intervening N Them - An Islamic And Comparative View, Sulayman Elhassan, Yahiya Hijazi

Al Jinan الجنان

The importance of supply and demand in the market lies in the principle of their work as a real measure that determines the extent of economic activity of the market, where the laws of supply and demand are based on determining the relationship between the seller and the buyer, on showing the importance of the relationship between the existence of a commodity and its demand and supply, as well as its relative price between one period and another, as the supply and demand models that we hear about as economic concepts are considered among the basics of economic work where …

Examining The Economic Impact Of Jesus, Carter F. Slyker

Senior Honors Theses

This thesis examines the economic impact of the person of Jesus and applies economic theory to the historical and biblical accounts of his ministry on earth. The study will consider the social and economic conditions of the first century Roman Empire within the context of Judea and Galilee, while focusing on key issues including poverty, social hierarchy, and taxation. It will explore three primary aspects of Jesus’ ministry to assign economic impact: the crowds he drew, the miracles he performed, and the principles he taught. These acts challenged the societal and economic norms of that culture and positively impacted communities …

Faculty-Led International Business Seminar In Dublin, Ireland: An Account Of Personal Experiences And Reflection Of The Difference In Work-Life Balance Between Ireland And The United States Of America, Megan Hanigan

Accounting Undergraduate Honors Theses

The study abroad program consisted of four weeks of learning through cultural immersion, tours, classes, travel, and personal experiences. I was granted the opportunity to travel abroad to a foreign country with fellow University of Arkansas students. While abroad, I learned about international business affairs and participated in local Irish activities. The purpose of the study abroad trip was to provide the students in attendance with the chance to immerse in another culture while learning about the differences between office structures in America and Ireland.

Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian

Religious Studies Theses and Dissertations

Accounting is often assumed to be a neutral presentation of the facts of economic activities and actions. Its double-entry system means that it is always in balance and comports to the rigor of mathematical formulas, and it is taken to be a matter of empirical counting that lends it certainty as well. The dissertation argues that this description of accounting is inadequate. Accounting is better seen as a political tool and technology for producing trust that can help resolve social conflicts. As such, accounting is not value-neutral but carries within it a particular sociality that has moral implications. These moral …

From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks

College of Humanities and Sciences Faculty Papers

In this article, I address two recurring tendencies that I heard during a recent period of research on banking secrecy in Luxembourg. First, my banker interviewees frequently mentioned personal transgressions for why many of their clients hide assets “offshore.” The wrongdoings my interlocutors cited included not only clients’ tax evasion, bankruptcy, and avoidance of liability – but also divorce, adultery, and the existence of out-of-wedlock children. Second, with a similar frequency, my interviewees drew parallels between the secrecy laws covering bankers and those afforded to other professionals in the country. Article 458 of Luxembourg’s Penal Code, dating from the nineteenth …

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

Making Then Meaning, Ben Denzer

Masters Theses

This is an artist talk contained within a book. It is 816 pages and 49 minutes long. Closed captions run across the spreads. A video of this talk can be watched on bendenzer.com/making-then-meaning

At RISD, I’ve been prompted to expand the scope and tools of my practice and to reflect on questions of meaning in my work.

I spend my days making things, but I’ve never really had good answers to questions of why I make the things I make, or what their meaning is. I don’t think there are simple answers to these questions.

I think meaning comes from …

Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey

Walden Dissertations and Doctoral Studies

AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …

Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey

Walden Dissertations and Doctoral Studies

AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …

Black Homelessness In Los Angeles, Dezmin Hemmans, Rosemary Kim

Honors Thesis

Throughout American history, Black people have experienced disproportionate amounts of racism, inequity, and lack of resources. This systemic lack of resources and disparities contribute to an overall lack of individual economic development. These factors were further emphasized following the COVID 19 pandemic, which, increased the separations between others. At the start of the Reconstruction Era, the recently freed enslaved faced homelessness as they left plantations penniless with nowhere to go. They were met with both de facto and de jure segregation codified through restrictive covenants, deed clauses that restricted the sale of property to Black people (Cite). Today, Black people …

Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D

School of Computing: Faculty Publications

Abstract - Is it true that some of the inhabitants of the world’s today are still hesitant in using computers? Research has shown that today many people are still against the use of computers. Computer technology management can be said to be obliterated by security problems. Research shows that some people in society feel reluctant or afraid to use computers because of errors and exposure of their privacy and their sophistication, which sometimes are caused by computer hackers and malfunction of the computers. The dilemma of not utilizing computer technology at all or, to its utmost, by certain people in …

Text Contention Behind Sharia Supervisory Board Reports: A Critical Discourse Analysis, Ari Ermawati, M Nur A Birton, Irfan Tarmizi, Muhammad Muttaqin

Jurnal Akuntansi dan Keuangan Indonesia

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We …

Privatization And Its Role In ‎Reducing The Public Sector In The ‎Balance Of Islam, Adnan Smadi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Privatization and its role in Shrinking the Government’s Sectors As Judged by Principles of Islam The study aims at explaining the attitude of Islam towards privatization in general, and its influence on ‎shrinking the role of government's sectors in particular.‎ The significance of this study lies in investigation the causes that have called the world, particularly the ‎tird world, to follow the sector, which have raised from the faulty management of the local authorities, ‎and its failure to guide the economy towards development at the estimated rate.‎ The study has come of to the fact that the reason behind this …

A Proposed Mathematical Model For ‎Allocating Energy Costs And Joint ‎Costs In Industrial Facilities In Light Of ‎Agency Theory, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Banker and Haghes (1994) demonstrated the economic sufficiency of normal activity - based ‎unit cost for optimal pricing decisions. This paper provides an agency paralle to their analysis by ‎examining how, in the presence of capacity cost, the desirable tradeoff between risk- sharing ‎and incentives can be achieved through modification of the performance measures on which ‎the contract is based. Similar to Banker and Hughes (1994), it was found in this study that the ‎optimal capacity cost allocation is a function only of budgeted volume when capacity can be ‎used to product a single product. Analysis of a joint production …

Planning Budgets ... And Inflation ‎Effects ... And Treatment, Muhammad Salim

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

يؤدي الارتفاع في المستوى العام للأسعار إلى انخفاض القوة الشرائية للوحدة النقدية ، ويطلق على هذه الظاهرة التضخم ‏والذي يمكن تعريفه " بأنه درجة ( معدل ) التغيير في المستوى العام للأسعار خلال فترة زمنية معينة ‏"‏ ( 1 ) ، وبما أن ‏المباديء المحاسبية المتعارف عليها تفرض استخدام التكلفة الفعلية ( التاريخية ) في السجلات المحاسبية ، مما ينتج ‏عنه خلال فترات التضخم أن يظهر قياس الأداء بشكل مبالغ فيه بسبب الفارق الزمني بين التكاليف والإيرادات كما ‏يؤدي التضخم إلى صعوبة التمييز بين أرباح النشاط الاقتصادي وبين أرباح حيازة موجودات غیر نقدية.‏ وتعتبر الموازنات التخطيطية إحدى الأدوات الرئيسية المستخدمة …

Determinants Of The Size Of Financing In Islamic Banks Operating In Jordan, Nadia Youssef, Emad Barakat

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to test the main determinants of the size of Islamic banking finance in Jordan and its impact on it using data from a sample of Islamic banks operating in Jordan for the period from 2006 to 2015. The relationship between the size of Islamic banking finance and some main determinants such as (pricing of finance, size of deposits, bank size, liquidity, cash required reserve, economic growth rate, financing risks) has been tested. The results of the study indicate that there is a statistically significant effect for each of the deposits size, economic growth and required reserve, while …

The Impact Of Electronic Control On The Level Of Employees Performance In Jordanian Government Financing Institutions, Yaser Adwan, أحمد السرحان

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at identifying the impact of electronic control on the level of employees’ performance in Jordanian government financing institutions. the researchers surveyed all 7 government financing institutions. A questionnaire which includes (34) paragraphs to collect data was desgined the sample consisted of 113 employees. Analysis of the effect of control dimensions (Inputs, operations, employee’s behavior) on employees’ performance were analyzed using the statistical package of social sciences (SPSS).

The study found astatistically significant effect .05 of all electronic control dimensions were found which leads to improving performance of employees in government financing institutions. There is asigificant impact.05 of …

Do Audit Partner Gender And Firm Size Influence Accounting Quality?, Grace Rooney

DU Undergraduate Research Journal Archive

This paper examines the association between audit partner gender and client financial reporting quality. I hypothesize that audit engagements with a Big 4 female audit partner will exhibit higher financial reporting quality than with other auditors. I test my hypothesis by estimating a multivariate ordinary least squares regression model. Consistent with my hypothesis, the results indicate that female auditors within the Big 4 accounting firms have the lowest discretionary accruals.

Can Small-Scale Poultry Initiatives Alleviate Food Insecurity And Increase Empowerment For Women In Economically Disadvantaged Areas?, Patrick Daniels

Accounting Undergraduate Honors Theses

In the summer of 2019, I, along with 8 other students from the University of Arkansas departed the United States for the Central American country of Belize. Despite our limited knowledge of what Belize held in store for us, we were enthusiastic about the coming months. While we had different projects, we all set out with the same universal question in mind. How can we use the knowledge we have gained through education to make a positive impact on the lives of people living in an impoverished town? Some of the members of our team worked alongside local businesses to …

Are Small Businesses The Framework For A Successful U.S. Economy?, Carson Clevenger

Accounting Undergraduate Honors Theses

This thesis will investigate the impact of small businesses on the United States’ economy. I will be assessing several impact areas including gross domestic product, employment, and local economy contribution. This thesis will cover a study from the time periods of 1998-2014 of the gross domestic product and employment levels and will use numbers from the years of 2018- present for other impact areas. Furthermore, I will be analyzing certain sectors of the economy, comparing small businesses contribution to corporate contribution, in order to discuss if small businesses are necessary for our country’s successful economy.

Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi

Walden Dissertations and Doctoral Studies

Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …

J. L. Roark Estate Funeral Registers, 1893-1908 (Mss 701), Manuscripts & Folklife Archives

Genealogical Records

Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1893 to 1908.

J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives

Genealogical Records

Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1908-1918.

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …

Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 684. Records of the Johnson Funeral Home, Bowling Green, Kentucky, and its predecessors Satterfield-Eakin-Dawson Funeral Home and Eakin-Johnson Funeral Home, containing data about the deceased, survivors, funeral details and expenses, and other related information.

Ua35/3 Memoranda, Wku Provost

WKU Administration Documents

2020 memoranda issued by the WKU Provost to faculty & staff via email.

• Center for Innovative Teaching & Learning January Workshops
• Fall to Fall Retention of All FFY as of Census by Selected Categories
• Updates fromt the Provost
• COVID-19
• COVID-19 or Coronavirus Update
• COVID-19 Update from the Provost's Office
• Announcing the 2020 College Faculty Award Winners
• WKU Announces New Associate Provost for Research & Graduate Education
• Budget Communication
• Summer School Updates from the Provost
• Amendment to PDF Policy
• FY2020-21 Budget Executive Committee Recommendations
• Provost's Message

Penjanaan Ekonomi Masjid Menerusi Aktiviti Perniagaan: Kajian Di Masjid-Masjid Wilayah Persekutuan Kuala Lumpur, Adnan Amru Alhaz

Student Works (2020-2029)

Hubungan di antara masjid dan ekonomi amat berkait rapat mengambil kira sebahagian fungsi asalnya sebagai pusat perkembangan ekonomi masyarakat Islam. Namun begitu kebergantungan institusi masjid kepada sumber pendapatan tradisi mengakibatkan institusi masjid tidak mampu melaksanakan fungsinya secara menyeluruh. Oleh yang demikian, penjanaan ekonomi masjid menerusi aktiviti perniagaan merupakan alternatif terbaik dalam memastikan kelestarian sumber pendapatannya. Justeru kajian ini bertujuan untuk menganalisis sumber pendapatan, aktiviti serta faktor kejayaan perniagaan masjid-masjid kariah di Wilayah Persekutuan Kuala Lumpur (WPKL). Dalam kajian ini, data-data penyata kewangan tahunan rasmi selama tiga tahun (2014-2016) bagi dua belas buah masjid yang mewakili enam buah pusat pentadbiran zon …

West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 570. Accounting records, chiefly accounts payable, for West Kentucky Coal Company headquartered in Sturgis, Kentucky. Most transactions include receipts from a given vendor along with a summary voucher from West Kentucky Coal. Also includes some payroll records.