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Full-Text Articles in Accounting

Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker Jan 2022

Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker

Walden Dissertations and Doctoral Studies

The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …


Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson Jan 2017

Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson

Walden Dissertations and Doctoral Studies

Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and …


Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers Jan 2017

Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers

Walden Dissertations and Doctoral Studies

Limited co-planning between special education and general education co-teaching partners has been documented in professional literature as a significant problem. Special education teachers do not adequately co-plan for the implementation of accommodations for students with disabilities educated in the general education classroom. The purpose of this study was to collect and analyze the perceptions of special education teachers in one suburban elementary school district in the United States regarding co-planning with regular education teachers. The theory of self-efficacy was utilized as the conceptual framework to understand how teachers' beliefs and experiences influenced planning and goal setting for special education students. …


Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman Jan 2016

Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman

Walden Dissertations and Doctoral Studies

Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through …


Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long Jan 2016

Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long

Walden Dissertations and Doctoral Studies

Nonprofit hospitals are under increased pressure to maintain financial stability and compliance with Internal Revenue Service (IRS) net community benefit requirements. Boards of directors are not always confident that the compensation packages awarded to executives stimulate them to act in the organization's best interest. The principal-agent theory formed the basis of this correlational study. Archival data from National Center for Charitable Statistics, Guidestar, and the Center for Medicare & Medicaid Services were collected from 117 nonprofit urban hospitals for the fiscal year 2013. Regression analysis was used to determine the significance of relationships between return on assets (ROA), change in …