Accounting Commons^™

Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis

Honors Theses

This area of investigation pertains to the business organizational structure, executive summary, and risk management decisions of AutoZone within the 2022-2023 fiscal year. This analysis was performed by examining previous financial records, the yearly 10-K report, and various research databases regarding the financial performance of retail auto part companies. Many different sources were used to gather information about AutoZone. AutoZone has an intricate financial system that maintains the going concern by addressing current issues within the financial world to combat problems they could face in the future. These risk factors include inflation, interest rates, energy prices, political climates, and supply …

Financial Accounting Case Studies, Porter May

Honors Theses

In this thesis, a series of case studies are presented, which were undertaken as part of the ACCY 420 course during the 2022-2023 academic year. The cases encompass a diverse range of subjects, including but not limited to Environmental Social Governance (ESG), audit risks, and tax planning strategies. Additionally, contemporary events such as the downfall of Silicon Valley Bank and the financial market crisis of 2008 were scrutinized. The studies involved both individual and collaborative efforts to gather substantial evidence. The first five cases concentrate on the analysis of Flowers Foods and its financial standing. A team of five students, …

A Collection Of Accounting Case Studies, Danielle Gonsoulin

Honors Theses

Over the course of a year, I performed case studies on various economic and financial topics and events. For the first half of the year, I worked in a group with three of my peers to develop audit, advisory, and tax plans for a publicly traded company named Agilysys. We evaluated economic conditions and the company’s financial and nonfinancial data to determine what areas both internally and externally the company can target in order to improve its operations. Once the four case studies were written and reviewed, we created a slideshow and presented our ideas on Zoom to a group …

A 360-Degree Approach To Accounting, Kaleel Salloum Iii

Honors Theses

This thesis consists of one year of research related to the modern day accounting and financial industry. There are numerous topics that are covered, with the first four sections being related to one company’s financial statements and operating conditions. Each of these sections includes their own abstract that outlines the scope of the research. The remaining parts of the thesis are topics, events, and industries related to modern day accounting. This research was completed and submitted to the faculty of The University of Mississippi in partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College.

What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker

Accounting Undergraduate Honors Theses

Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …

Exploring Entrepreneurial Intention And Subjective Beliefs: A Comparative Analysis Of General Education Schools And Commercial Schools, Julia Riess, Bettina Fuhrmann, Gerhard Geissler

International Journal for Business Education

This study examines the entrepreneurial intentions of Austrian secondary school students, specifically comparing students from commercial schools with those from general education schools. We analyzed 2,329 data sets and found that subjective beliefs, primarily behavioral and control beliefs, significantly influence entrepreneurial intentions. In addition, demographic factors such as gender, language, acquaintance with entrepreneurs, and school type play a significant role in explaining the variance in entrepreneurial intentions.

Our detailed analysis shows that students from commercial schools have stronger entrepreneurial intentions and subjective beliefs. Particularly notable are the differences in behavioral beliefs, where students from commercial schools find all aspects of …

The Effect Of Massage Therapy On Test Anxiety Experienced By Traditional-Aged Undergraduate Business Students, Jorge A. Pazmiño

Graduate Theses, Dissertations, and Capstones

Test anxiety impacts traditional-aged undergraduate business students and influences their academic performance and overall well-being. This study explored the efficacy of massage therapy (MT) as a means of mitigating test anxiety within this demographic. Building on existing literature that addresses the consequences of anxiety and alternative coping mechanisms, this research study focused on MT as a potential strategy for test anxiety management. The study employed the Adult Manifest Anxiety Scale–College Version (AMAS-C) to gather data from participants at a private liberal arts institution in the East South-Central region of the United States. An experimental group received an MT intervention, while …

Leading Horses To Water During A Pandemic: Assuring Communication Learning For "Quants", Thomas Hall

International Journal for Business Education

Students who are attracted to quantitative disciplines of study can be reluctant to devote much attention to the important task of communicating, and previous research (Hostager, 2018) has identified statistically significant differences in learning approaches by major among undergraduate business students. This paper presents results of learning assurance for writing skills (direct measures) even when the content of the course relates to the highly quantitative topics of data analytics and finance. The approach combines various pedagogical methods in an undergraduate, writing-intensive setting: traditional testing but in an iterative framework, “flipped classroom” intensive work using spreadsheet software, repeated submission of brief …

2023-2024 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2023-2024 Audit Report for Morehead State University.

Supply Chain Centrality, Cyber Risk And Supply Chain It Governance, Long Bui

Accounting Dissertations - Archive

In my dissertation, I examine how a firm's position in the supply chain information network affects its cyber risk exposure and cyber risk management. First, I document that firms that are more central in the supply chain information network have higher cyber risk exposure. Second, the positive association between firm centrality and cyber risk is mitigated by both the IT governance strength of the focal firm and its supply chain partners. Third, the exposure to cyber-attacks through supply chain information networks also has several implications on corporate policies. I find that managers of more central firms are more likely to …

Impact Of Financial Management System On Organizational Accountability And Responsibility: A Study Of Corporate Entities, Nur Farhanah Binti Marjuni, Junaid M. Shaikh

ASEAN Journal on Science and Technology for Development

This research investigates the impact of Financial Management Systems (FMS) on organizational accountability and responsibility in Brunei's manufacturing sector, utilizing a mixed-methods approach that includes primary data collected through questionnaires distributed to 41 local manufacturing companies and supplemented by secondary data from other ASEAN countries for comparative analysis. The primary focus is to assess the awareness and significance of efficient FMS implementation. Findings demonstrate a substantial influence of FMS on organizational accountability and responsibility, supported by an analysis of primary and secondary data from the ASEAN region. Nevertheless, this study acknowledges limitations such as its exclusive focus on Brunei and …

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …

An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …

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 …

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Management Of Operations In Projects Including Planning, Organization And Control From The Beginning To The End Of Implementation, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

The project usually arises as soon as the client’s need is identified, and goes through all the extensive phases and sub-phases to take its true form and put into operation. The project is divided into two main parts that include Planning and Implementation that are separate in these stages: definition, planning, organization, control, completion. Planning involves a detailed calculation of the project. This includes known facts, admissible facts and risk calculation. Activity model used by IKOMs Planning as a process involves the cost that accompanies it. The manager must strike the balance between cost and benefit. Project control uses data …

Project Planning And Control, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Operations management is important because it relates to the creation of products and services on which we are all dependent. Operations management is also quite motivating; operations are the center of many changes that affect business - changes in customer preferences, changes in the supply chain caused by technologies based on the businesses where we work, where we want to work and so on.

Operations Management includes the role of operations management, the various characteristics of processes, management activities, the responsibilities of managers, and the timely evolution of Operations Management.

Operations Management is a constant change, fostering creativity which allows …

Long-Term Auditor-Client Relationship And Its Effects On The Audit Quality, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Apart from this, the long-term Auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the Auditors and the firms as well regarding the effects of long-term Auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term Auditor-client relationship on the basis of different factors and contexts. …

Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.

Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.

The small business scope is present in almost every pore of social and economic life.

According to the Statistical Register for Businesses, there are 9,358 …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Responses To General Capabilities Framework For Tertiary Education, Tony Shannon

International Journal for Business Education

The Australian Government Department of Education, Skills and Employment (DESE) is consulting on how best to develop a general capabilities framework for tertiary education. This is being done with NOUS, a business management consultancy, and the Assessment Research Centre of the University of Melbourne

Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk

Department of Computing and Decision Sciences Faculty Publications

No abstract provided.

Academic Freedom And Academic Integrity, Tony Shannon

International Journal for Business Education

The demand for freedom, an intense desire in fact, is a positive characteristic of our era, but human freedom does not mean acting in accord with one’s caprices or without restraint by any law. Recent controversaries at universities in Queensland have raised questions about mandating the French Review in Australian higher education as the review deals with the related issues of academic freedom and integrity.

Comments On Teqsa Discussion Paper: "Making And Accessing Claims Of Scholarship And Scholarly Activity", No Author

International Journal for Business Education

The Background and initial discussion are extracts from the TEQSA paper dated 12 October 2020, as are the subsequent statements of Principles and associated Questions. The layout here is to make it easier for interested staff to comment and contribute to our response to TEQSA if it is eventually deemed appropriate and useful to make such a submission. In any case, it is useful to have a discussion among colleagues on this important topic and what the regulator expects from providers and their staff.

The Purpose Of Education: Dewey And Maritain Re-Visited, Tony Shannon

International Journal for Business Education

This paper touches on the views of John Dewey and Jacques Maritain on the purpose of the process of formal education, particularly its social dimension in relation to the environment, which for Dewey means “those conditions that promote or hinder, stimulate or inhibit, the characteristic activities of a living being”. Dewey is concerned with communication and the conditions of growth of the child from every point of view. He was very opposed to those who see education as preparation for something else: he focused on what he saw as the existential needs of the student. Some of Dewey’s views are …

Associate Membership Of Hte Commercial Education Society Of Australia, Tony Shannon

International Journal for Business Education

Associate Membership of the Commercial Education Society of Australia (A.C.E.S.) can be achieved by completion of an assignment on twelve generic employability skills. This can be done remotely by interested persons or through a twelve-week program of classes followed by twelve weeks devoted to the assignment with consultation with the program tutor.

Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong

International Journal for Business Education

Taxonomies can sensitise teachers to develop their learners’ applications of their knowledge and skills in depth when utilised judiciously in preparing experiences for learning and assessments for evaluation (Tyszko and Sheets, 2019).

The Coaldrake And Joyce Reviews Into Australia's Tertiary Education Systems, Tony Shannon

International Journal for Business Education

In October 2018 the Commonwealth Minister for Education, the Hon. Dan Tehan MP announced that Australia’s Higher Education Provider Category Standards will be reviewed to ensure the sector has the capacity to meet the evolving needs of students, employers and the wider community.