Accounting Commons^™

Reflections On Post-Bailout Policy Analysis In Ireland, Mary Murphy, John Hogan

Articles

This short article reflects on observations from the forthcoming volume Policy Analysis in Ireland, edited by Hogan & Murphy. The volume forms part of the International Library of Policy Analysis series, which covers more than twenty countries, published by Policy Press and edited by Michael Howlett and Iris Geva-May. While various themes emerge from the Irish volume, this article focuses on only one core question: whether and how the 2008 economic crisis contracted and expanded the capacity for policy analysis in Ireland. The troika of the International Monetary Fund, European Central Bank and the European Commission are associated with policy …

Strategies To Sustain Funding In The Nonprofit Sector, Mark Sami

Walden Dissertations and Doctoral Studies

Nonprofits provide much needed services to communities, especially to the poor and

vulnerable population, but the majority are operating in an environment of uncertainty

because of scarcity of resources. It is imperative that nonprofit managers implement

strategies to ensure the sustainability of their organizations. Grounded in the general

systems theory, the purpose of this qualitative multiple case study was to explore

strategies that nonprofit managers use to sustain funding in the nonprofit sector. The

study participants were 3 nonprofit managers, including 2 from the Caribbean, and 1

from the United States. Data were collected from semistructured interviews and a review …

Management Accounting Systems For Small Business's Competitive Advantage, Renato (Denver) Alcazar

Walden Dissertations and Doctoral Studies

AbstractSmall businesses providing ancillary services to the motion picture industry fail at alarming rates due to leadership's lack of strategies for service diversification and business expansion. Grounded in the contingency theory of management accounting, the purpose of this qualitative multiple case study was to explore management accounting systems (MAS) strategies leaders of ancillary service providers use for business diversification. The data collection included face-to-face semistructured interviews with 10 small business owners who successfully used MAS strategies for business diversification in California. The data analysis entailed using keyword frequency comparisons and coding techniques that facilitated the verification and triangulation of key …

Employee Retention Strategies Within Information Technology Small Businesses, Felicia Tetee Washington

Walden Dissertations and Doctoral Studies

AbstractThe retention of high talent employees is vital to the success of any organization. Organization leaders who lack effective strategies to retain high talent employees are at risk for business performance failure. A lack of managerial strategies to motivate employees and a lack of understanding of employees' needs lead to increased employee turnover rate in organizations. Grounded in Herzberg's two-factor theory, the purpose of this qualitative multiple case study was to explore strategies information technology (IT) small business leaders use to retain high talent employees. Data were collected from phone semistructured interviews and review of the organizations' employee handbook, policies, …

Knowledge Management, Innovations Systems, And Firm Performance, Henry Dion Young

Walden Dissertations and Doctoral Studies

Small and medium sized-enterprise managers are unable to effectively manage employees’ knowledgeability and innovation systems successfully, which results in negative firm performance. Managers who do not consider employee knowledge management and the benefits related to innovation systems experience financial hardships within the organization. Grounded in the unified model of dynamic organizational knowledge creation theory, the purpose of this quantitative correlational study was to examine the relationship between knowledge management, innovation systems, and firm performance. Data were collected using SurveyMonkey to gather online survey responses from 80 small and medium-sized enterprise managers in California. The results of the standard multiple linear …

Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

Thei Student Applied Research Presentations Sarp 2020, Research Office, Technological And Higher Education Institute Of Hong Kong

THEi Student Applied Research Presentations (SARP)

No abstract provided.

Perspectives On Management Review Controls: Challenges And Solutions—Insights From A Qualitative Study Of The Issues, John Fogarty, Mark Beasley, Douglas F. Prawitt

Faculty Publications

This study focuses on subjective, judgment-based management review controls (MRCs) used by management teams of public companies (hereinafter referenced as “preparers” or “organizations”) as part of their efforts to address the risk of material misstatements in financial reporting and to effectively and efficiently provide management with reasonable assurance that internal control over financial reporting (ICFR) is effective. This report provides information and insight useful to preparers, auditors, and regulators on issues surrounding the design, implementation, execution, and documentation of MRCs, including issues in the context of ICFR assessments and attestations under Section 404 of the Sarbanes-Oxley Act of 2002 (SOX). …

Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Materiality Working Group

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Transformation Of Accounting Information Systems Curriculum In The Last Decade, Timothy Patrick Larkin

Honors Theses and Capstones

Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, …

The Effect Of Changes In Taxation On Earned Income, Kyle John Gourley

Honors Theses and Capstones

No abstract provided.

Understanding The Importance And Impact Of Technology In An Accounting Setting: Work Outcomes And Relationships With Clients, Megan Elwell

Honors Theses and Capstones

This study explores how technology positively or negatively impacts the accounting profession, and specifically, the impact on work outcomes (i.e. the effectiveness and efficiency of work) and relationships with clients. Three types of technology tools were featured in this study: Accounting and Analytics, Robotic Process Automation, and Communication Technology Tools and Platforms. Our research questions were (1) How much do technology tools improve the efficiency and effectiveness of the accountant? and (2) How much do technology tools affect the relationship with clients? After surveying professionals in the accounting field, we concluded that accountants believe that Communication softwares improve their efficiency …

The Effect Of Pensions On Fortune 500 Companies And The Market, Ivana Korusiakova

Honors Theses and Capstones

This paper is an attempt at identifying the effects of pension changes and negative news associated with pensions on the stock market. This identification is carried out through an extensive review and analysis of the literature on the causes and reasons for different pension techniques and the economics behind pensions. In addition, four major corporations were analyzed after announcing they would either be altering or discontinuing their pension plans due to the coronavirus pandemic. After conducting further analysis, it was found that pensions do cause major shifts in the stock market due to negative news surrounding them.

An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders

Honors Theses and Capstones

Excise taxes are a form of tax that are applied specifically to certain goods, and are charged by the wholesaler to the retailer; they are then usually passed onto the consumer through price increases. Throughout the history of the United States, this form of taxation has transformed and taken on a variety of different roles before arriving at its modern role; a tool to implement certain tax systems, such as the Pigovian system, as well as to influence consumer behavior. The purpose of this research is to evaluate the purpose of excise taxes on wine within the United States by …

Managerial Entrenchment And Financial Reporting Comparability, Qifeng Wu

Open Access Theses & Dissertations

This study examines whether managerial entrenchment has an association with firms' financial statement comparability. I find that managerial entrenchment has a significant negative association with financial statement comparability, providing a new notion about the management influence on financial reporting quality. Moreover, by using the business segment as a proxy for business complexity, I find that the variation of accounting comparability with its peer firms mainly stems from managers' investment choice. This finding supports FASB's assertion that financial statement comparability is a reporting quality that should be enhanced among firms with similar economic events. Lastly, I test if managerial entrenchment mitigates …

The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman

Student Works (2020-2029)

Tax non-compliance is an act of disobeying the tax laws provided by the legislation either intentionally or unintentionally. The objective of this study is to examine the relationship of four independent variables; tax knowledge, ethics, government quality and change in government to the dependent variable; tax non-compliance. The research framework of this study is developed based on five variables and employed theory of planned behavior. Four hypotheses are tested based on the research framework. The research instrument of this study is structured questionnaire. The questionnaires are distributed to taxpayers in Klang Valley. A total of 415 samples were collected from …

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 …

Sheq: Using The Power Of Emotional Intelligence For Success, Jen Shirkani, Steve Friedlein, Angela Bearor, American Institute Of Certified Public Accountants. Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.