Accounting Commons^™

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 …

How Are Senior Citizens Capable To Cope With The World Of Digital Natives?, Hely Westerholm, Pirjo Takanen-Körperich

International Journal for Business Education

This study discusses the continuously growing threat to the senior citizens*), later called seniors, who can be isolated from the society if their digital competences and experiences are too poor in today’s digital world. It has been noted that to cope with one’s pursuits seniors need to actively construct and maintain their capabilities in ways that are flexible in the world of the digital devices, in response to the changing vicissitudes of life. Thus, the claim above illuminates the issue that the ability to learn from experiences is highly valued in the digital world.

The seniors are obliged to closely …

The Barriers To Active And Experiential Learning In Accounting Education, Elizabeth Holbrook

Doctor of Business Administration (DBA)

This qualitative phenomenological study explored the barriers accounting faculty face to incorporating more active and experiential learning into accounting education. Twelve accounting faculty from a variety of universities throughout the United States were interviewed, including those who are part of the Council for Christian Colleges and Universities (CCCU) and whose business schools are accredited by the Accreditation Council for Business Schools and Programs (ACBSP) or the Association to Advance Collegiate Schools of Business (AACSB). These interviews revealed six significant barriers and 23 sub-barriers that prevent accounting faculty from incorporating more active and experiential learning into their classes. The significant barriers …

Disclosure Harmonization And R&D Investment Efficiency, Lu Tong

Dissertations, Theses, and Capstone Projects

This study examines the effect of harmonized patent disclosure on the efficiency of firms’ research and development (R&D) investment. Patent disclosure harmonization reduces uncertainty about patent validity and the costs of processing patent information, resulting in better R&D investment decisions than before. Leveraging the introduction of the Global Dossier portal, an initiative to harmonize patent disclosure across multiple jurisdictions, as a natural experiment, this study finds consistent evidence. Results also show that firms reporting in non-English languages benefit more than those reporting in English due to reduced processing costs. Further analysis reveals that the Global Dossier leads to an increased …

Essays On Tax Impacts On Corporate Finance, Corporate Governance And Regional Disparity, Mei Li

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that cover topics on tax impacts on corporate finance, regional disparity and corporate governance.

Chapter 1 - How Do Net Operating Loss Carryforwards Affect Tax Impact on Corporate Capital Structure? This paper examines the impact of net operating loss (NOL) carryforwards on the tax implications of corporate capital structure. Leveraging the Tax Cuts and Jobs Act of 2017 (TCJA), the largest tax reform in four decades, this paper investigates the effect of NOL carryforwards on firms' sensitivity to tax reforms. As NOL carryforwards have become increasingly significant since 2000, but not widely researched due …

Measuring The Learning Effectiveness Of Two Courses In A Program In Accounting Data And Analytics, Clarence Goh, Duan Ning, Magdeleine Lew, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

Driven by rapid technological innovation, information technology (IT) is expected to significantly alter the way that accountants work. However, both accounting researchers and practitioners have observed a shortage of accounting professionals who currently possess the relevant technology skillsets to exploit technological advances. In response, the School of Accountancy of a Singapore-based university launched a second major program in Accounting Data and Analytics in 2018. In this study, we examine the learning effectiveness of two courses – Business Data Management and Data Modelling & Visualization – offered as part of the program. Overall, our results suggest that the courses are effective …

The Effect Of Risk Profile In Pandemi Outbreak To Banking Financial Performance Case Study In Indonesia, Fajar Abdullah

Journal Of Middle East and Islamic Studies

The risk profile that occurred within the scope of banking during the Covid 19 pandemic which was quantitatively reflected in the microeconomic ratios of the BOPO, NPF/NPL, FDR/LDR ratios, and macroeconomics in this case, inflation and the USD exchange rate, were the main factors in the decline in the soundness level bank which is reflected in the value of the bank's financial performance ratio, namely Return on Assets due to. The objects in this study are the general Islamic and conventional banking industry, with data observations including BOPO, NPF/NPL, FDR/LDR, inflation, and the USD exchange rate. By comparing the effect …

The Neglected Need For And The Effects Of Sustainability In Accounting Curriculum, Timothy G. Coville

Journal of Global Awareness

In 2013, the American Institute of Certified Public Accountants (AICPA) issued a paper that encouraged accountants to use their expertise and skills to “help an organization link sustainability activity to strategies using accounting measures, tools, theories, and techniques” AICPA (Oct. 2013 page 6). Later that same year, the Association to Advance Collegiate Schools of Business (AACSB) added “diversity, sustainable development, environmental sustainability, and other emerging corporate and social responsibility issues” to its accreditation standards for accounting programs AACSB (2013). All along sustainability, accounting continued to grow in importance, as evidenced by the percentage of S&P 500 companies that issue sustainability …

Sustainable Activity-Based Costing In A Small Flexible Manufacturing Environment, John Edward Schlaack

Doctoral Dissertations and Projects

This qualitative study was written to expand the understanding of the potential sustainable use of activity-based costing in a small flexible manufacturing environment. The research was designed as a multiple-site case study, targeting two diverse small manufacturers in this market segment. Information was gathered to develop an understanding of how these firms cost their products, captured base manufacturing data, and the impact their leadership had on the management of costing processes. The information was gathered from documents received and observations on the shop floor at each participant site. In addition, participants from different functions either directly impacting or indirectly influencing …

The Great Sell-Side Sell-Off: Evidence Of Declining Financial Analyst Coverage, Barry Hettler, Justyna Skomra, Arno Forst

School of Accountancy Faculty Publications

Purpose

Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether financial analyst coverage declined over the past decade and if any loss of analyst coverage is associated with a change in forecast accuracy.

Design/methodology/approach

After investigating, and confirming, a general decline in analyst following, the authors calculate the loss of analyst coverage relative to the firm-specific maximum between 2009 and 2013. In multivariate analyses, the authors then examine whether this loss of coverage differs across geographic region, firm size and capital market development, and whether it …

Auditing Standards Board (Asb), Meeting Highlights May 16-18, 2023 Nashville, Tn And Virtual, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, May 16-17, 2023 Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

An Examination Of Financial Accounting Through Case Studies And Discussion, Andrew Meyer

Honors Theses

This thesis is a collection of eleven case studies completed over the course of the 2021-2022 academic year in the Patterson School of Accountancy in the ACCY 420 course, under the direction of Dr. Victoria Dickinson. The cases cover a broad array of concepts within the field of accounting. A few examples of topics include the impact of the September 11, 2001, terrorist attacks on business in America, the impact of the COVID-19 pandemic on the financials of Pfizer Inc., and an interview with a successful entrepreneur. From Case 6 on, the thesis is comprised of an analysis of the …

An Examination Of Accounting Through Case Studies, Jacob Maschhoff

Honors Theses

This thesis consists of ten case studies that are focused on the principles and standards of financial accounting. The case studies were assigned by Dr. Victoria Dickinson and completed under her guidance throughout the course of Honors Accountancy 420. During the first semester of the class, Dr. Dickinson provided five unique prompts that explored current events and relevant topics within the professional world of accounting. We were able to sharpen our accounting and research skills as well as gain knowledge about potential career paths and opportunities within accounting. Throughout the second semester, we completed five more case studies pertaining to …

Financial Accounting Case Studies, John A. Batson Jr

Honors Theses

This thesis was completed in the 2021-2022 academic year and is comprised of eleven accounting case studies. The topics from these cases vary widely and are not strictly focused on accounting. Examples of this includes cases done on the twenty-year anniversary of 9/11, the ramifications of COVID-19 on Pfizer, and having to interview a local business owner. We also completed cases concerning the city we wanted to intern in as well as an excel certification course. Following the conclusion of case 5, me and several other honors students worked together to complete the next six cases which involved analyzing International …

2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale

Honors Theses

The following set of financial accounting case studies represents two semesters of work under Dr. Victoria Dickinson at the University of Mississippi’s Patterson School of Accountancy. As is customary for the Honors Accounting Practicum, subjects covered included current events – e.g., the anniversary of 9-11 and the COVID-19 pandemic – as well as the conceptual frameworks of different financial accounting disciplines. Some cases were more research focused while others involved specific deliverables relevant to the topic of the week. All case studies required the integration of knowledge from past coursework with the knowledge gained through the cases themselves. The work …

An Analysis Of Accounting Concepts Through Case Studies, Molly Medling

Honors Theses

This thesis aims to provide a holistic picture of the accounting profession through various topics in the field. Divided into case studies, each case examines a particular accounting issue or concept through research and analysis. These cases range from an examination of the events of 9/11 through the lens of the accounting profession to a multiple-case analysis of International Paper Company’s financial position and future actions. Several online articles, financial reports, and accounting courses were used to inform the information included in this thesis. These sources were not only used to provide an analysis of accounting concepts, but also to …

Financial Accounting Case Studies, Turner Willson

Honors Theses

This thesis is a compilation of eleven accounting case studies which covers a wide variety of topics that were discussed throughout the ACCY 420 course taught by Dr. Victoria Dickinson during the 2021-2022 academic school year. The cases vary in subject which started with the reflection of the 9/11 terrorist attacks had on the country and ended with choosing Tyson Inc. as an audit client. Some of the other cases included becoming excel certified, interviewing someone in the field that we wished to join upon graduation, and researching a future city in which we would like to live in the …

Accountancy 420 Case Study Analysis, Olivia Peterson

Honors Theses

During my junior year at the University of Mississippi, I took part in an accountancy practicum course, titled Accountancy 420. I was able to work on ten cases involving a multitude of accounting topics. During the first semester, I analyzed a 9/11 documentary, conducted research around potential cities for accounting internships, became Excel certified, investigated the financial impact of COVID-19 vaccines, and completed an interview with a business professional. These projects make up the first five cases of my thesis. We additionally were able to learn from speakers at many impressive firms about different topics surrounding the accounting industry. In …

An Analysis Of Key Financial Accounting Topics, Alec White

Honors Theses

The Accounting Capstone Project is to design to help accounting students consider problems throughout the accounting industry. To accomplish this, students will complete several case studies dealing with areas of financial reporting. My group and I decided to present potential tax-saving strategies for Apple Inc.

Accounting Analysis, Henrietta Long

Honors Theses

In my practicum class during my junior year at the University of Mississippi, I was able to work on ten cases discussing many different accounting topics. During the first semester of the course, the class conducted research on different cities around the US for accounting internships, we became excel certified, and we completed an interview with a professional that had experience in the business world. We also had the privilege of having highly acclaimed accounting firms come to the class and present on a variety of different accounting matters. Additionally, we watched a documentary about September 11th, 2001 and completed …

Fedex And Other Case Studies, Anderson Martin

Honors Theses

This thesis includes nine case studies on accounting topics and uses. In our Honors Accountancy Thesis class, we researched various topics in the field of accounting. Following this research, we constructed case studies employing different methods and styles. Three of the case studies were completed individually, while the other six were completed in a group of 3-5 members. The case studies honed my skills in research, communication, and teamwork. Furthermore, I developed confidence in my public speaking as well as earning a certification in excel.

The first case studies are focused on unique topics or events. The final five cases …

Analysis Of Financial Accounting Principles Through Case Studies, Mary Lauren Crane

Honors Theses

This thesis is a compilation of ten case studies completed throughout the 2021-2022 academic year under the direction of Dr. Victoria Dickinson. The first five cases look at various aspects of the accounting world and profession ranging from the effects of COVID-19 on the market to researching a potential location in which to start an accounting career. The latter half of the cases involve an in-depth study of ExxonMobil as a company and the accounting risks associated with it.

Financial Accounting Case Studies, Warren Spence Graves

Honors Theses

This thesis is a collection of eleven accounting case studies completed during the ACCY 420 course, taught by Dr. Victoria Dickinson within the 2021-2022 academic year. These cases cover a wide variety of topics within the scope of accounting, including the ramifications of the terrorist attacks on September 11, 2001, on businesses and the effects COVID-19 had on Pfizer Inc. Other studies completed ranged from examining a city for potential future residence, an interview with a local business owner, and an excel verification course. Case 6 through Case 11 focuses on the analysis of ExxonMobil and its financials, conducted by …

Diverse Analyses Of Accounting: A Series Of Case Studies, Hannah Harris

Honors Theses

This thesis consists of a diverse variety of case studies surrounded accounting and accounting-related issues. The first five cases span a broad range of topics, such as 9/11 and COVID-19 and their effects on the accounting industry. The last five cases, which were completed as a team, provide an in-depth analysis of Goldman Sachs, mostly through the team’s study of their 2020 and 2021 financial statements. These cases provide an overview of the company and the team’s suggested improvements in each line of service—audit, tax, advisory, and risk advisory. Through these cases, I was provided a much deeper insight into …

Clearfield Inc: A Financial Analysis Report, Logan Zajac

Dissertations, Theses, and Projects

Clearfield Inc is a manufacturer and distributor of telecommunication equipment, mainly Fiber. The firm is headquartered in Brooklyn Park, MN with an office and manufacturing plant. Additionally, Clearfield has operations in both Mexico and Finland. The firm provides work for approximately 407 full-time employees and is owned by 277 shareholders.

A thorough analysis of the Company using a benchmark, Cambium Networks Corp, showed that Clearfield Inc is a high-growth firm, with the most recent sales growth of around 90%, with expectations of more growth and expansion. Qualitative characteristics and historical financial statements point to great overall past and future performance.

Crafting Comfort: The Design And Production Of A High-End Poolside Lounge Chair, John Hollis Tackett, Robert Griffis

Honors Theses

This report focuses on the development, design, and manufacturing of the Adjustable Lounge Chair, a high-end poolside lounge chair created to address un-met customer demand in the market. The investigation began with a market analysis to identify sought-after features not currently offered by competitors' products. This analysis drove the design of the chair, which was developed using CAD software, followed by the construction of a physical prototype to validate the concept.

The chair's innovative features include adjustable lumbar support and chair height, as well as a removable face-piece that enables users to comfortably lie prone without straining their necks. These …

A Collection Of Financial Accounting Case Studies, Madison J. Demus

Honors Theses

The following thesis presents a comprehensive examination of various accounting topics through compilation of case studies. These studies delve into a range of subjects, including an interview with a successful business professional and identifying financial and accounting solutions for Apple, Inc., among others. Dr. Victoria Dickinson supervised and instructed the completion of these studies as part of the curriculum for the Sally McDonnell Barksdale Honors College and Patterson School of Accountancy. Throughout this research, I have been able to explore several areas of interest in accounting, such as the role of financial accounting in decision-making and the implications of tax …

Personal Thoughts, Reflections, And Accounting, Caleb Colley

Honors Theses

This work consists of two portions. The first portion concerns the research, findings, and conclusions regarding various accounting-related topics. These topics include a reflection on the September 11 attacks and their impact on accounting and the United States in general, research on potential places to settle for my future career, an analysis of Pfizer Inc.'s financial performance in 2020 in the wake of the COVID-19 pandemic, and an interview with my mother regarding her previous experiences as a business professional. The second portion of this work pertains to several analyses of the Target Corporation from five perspectives. These topics consist …

The Adventures Of A Right-Handed Debitor, James Aubrey Christian

Honors Theses

The Accounting Capstone is designed to force accounting students to think through problems in the accounting industry. This will be accomplished by working through a series of case studies dealing with several areas of financial reporting. After selecting the group’s focus area, my group and I presented a case study regarding tax recommendations for Goldman Sachs.