Accounting Commons^™

The Design And Manufacturing Process Of The Concealed Shelf, Mexrojiddinbek Sattorov

Honors Theses

This document contains information regarding the design and build process of the Concealed Shelf, which is a furniture product with hidden storage capability. First, the team members decided on the design of the product, followed by market analysis and manufacturing feasibility. Lean manufacturing principles were applied to improve the process efficiency and reduce waste.

Multiple prototypes were built with varying raw materials and locking mechanisms. Jigs and fixtures were handcrafted to ensure more consistent product quality. Two production runs were conducted to evaluate performance and identify areas for improvement.

The final design includes economic considerations, manufacturing layout, and continuous improvement …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

Exploring Real-World Accounting Problems Through Case Studies, Molly Clark

Honors Theses

This thesis is made up of six different accounting case studies completed both individually and collaboratively over two semesters in Accy 420 under the guidance of Dr. Dickinson. These case studies required in-depth research on the topics and reflection on how accounting concepts apply to real-world business situations. In the fall semester, a variety of case studies were assigned to help broaden understanding of relevant accounting topics such as regulatory issues and financial reporting. In the spring semester, students were placed into groups to do research on the “Make America Healthy Again” movement and evaluate its potential impact on an …

Bridging Theory And Application: Case Studies In Financial Reporting, Regulation, And Ethics, Keili Cm Ikemori

Honors Theses

This thesis explores the intersection of financial reporting, regulation, and ethics through a series of applied case studies designed to bridge theoretical accounting concepts with real world application. The case studies focus on how accounting principles are implemented in corporate environments, how regulatory frameworks influence business operations, and how ethical considerations shape financial decision making. During the fall semester of Accy 420, we were tasked with case studies that increased our knowledge in financial statement literacy, accounting concepts, relevant accounting regulations, and ethics. During the spring semester of Accy 420, we used the knowledge gained from the prior semester in …

Financial Reporting, Strategy, And Legislation: A Study Of Post Holdings And Relevant Accounting Topics, Noah Harkins

Honors Theses

This thesis examines multiple areas of financial reporting, business strategy, and legislation. This was performed through a series of case studies completed in Accounting 420, where the purpose of the class was to apply accounting concepts to real-world business situations. The cases cover multiple areas of financial reporting, including asset theory, 10-K analysis, audit risk assessment, corporate legislation, business strategy, data analytics, economic policy, and professional leadership. The main analysis focuses on Post Holdings, with supporting cases involving Tyson Foods, the Corporate Transparency Act, Thomas Sowell, Ronald Reagan, and broader accounting theory.

The research process used throughout the thesis consisted …

Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer

Honors Theses

The purpose of this paper is to investigate the potential legislative changes brought about by Robert F Kennedy Jr. and the “Make America Healthy Again” campaign to uncover possible financial effects to Conagra Brands’ next fiscal year. This was achieved through research on RFK’s opinions on American food culture from sources such as interviews and Senate confirmation hearings. Findings included disapproval of seed oils and artificial food dyes that could affect Conagra Brands’ subsidiaries. After reviewing Conagra Brands’ 10k for the previous fiscal year as well as mission statements and core values, the team developed multiple plans for Conagra Brands …

An Analysis Of Accounting Topics Through Case Studies, Nathan J. Hilzinger

Honors Theses

This thesis discusses and evaluates various contemporary accounting topics and issues through five different case studies in both a group and individual setting. These cases are intended to give students an opportunity to research a broad range of topics and get an in-depth view of different companies, economists, and current events relating to accounting and broader business topics. Through this process students are required to use their financial accounting knowledge gained from previous classes, critical thinking skills, and continue to develop their writing skills in both an educational and professional capacity. The content of this thesis is largely derived from …

An Evaluation Of Modern Accountancy: Insights On Regulatory Change, Corporate Behavior, And Financial Reporting, Cade S. Black

Honors Theses

The purpose of the course was to develop a series of case studies across various areas of financial reporting. These cases covered a broad range of accounting topics, including research on enacted reporting laws to the financial impact of potential regulations on global food companies. To build these cases, we were assigned to teams to research our topics and accumulate credible information to answer the questions given for each case. We also pursued individual cases in which the course had the opportunity to express their opinions as the assigned case was being built. This process ultimately required thorough research of …

Accounting 420 Case Studies Of Current Accounting Topics And Trends, Reed Anderson

Honors Theses

This thesis consists of six separate accounting cases including a three part case that analyzes the effects of the “Make America Healthy Again” (MAHA) movement on the company Conagra Brands. These cases were assigned by Dr. Dickinson during the 2024-2025 school year. During the fall semester, we were given four cases referencing different accounting related trends and were instructed to research these topics extensively. We were placed in groups where we could conduct research and consult amongst each other in order to expand our understanding of each topic provided. In between cases, we were lucky enough to hear from multiple …

Applied Accounting Perspectives: Case Studies In Theory, Regulation, And Practice, Zoe Justice

Honors Theses

This document includes two semesters of casework completed under the instruction of Dr. Victoria Dickinson in ACCY 420. These case studies were designed to expose accounting students to more applicable research to their field of study that will help them in their future careers. This document includes a total of eight case studies, spanning various topics in the accounting field. Most cases were completed in a group, with a few being completed individually. For each case, the topic was researched thoroughly using online resources and a solution was proposed or observations synthesized. During the second half of the course, my …

Beyond The Numbers: A Patterson School Of Accountancy Practicum, Olivia R. Mardis

Honors Theses

This practicum comprises six case studies that explore a range of accounting topics. While each case stands independently, the work collectively emphasizes the interpretation of financial information. Although financial statements may appear to some as a series of abstract figures, accountants are trained to understand and apply the “language of business,” transforming numerical data into meaningful insights that inform decision-making.

The first case provides an objective analysis of a company’s Form 10-K, focusing on interpreting financial statements and using that interpretation to evaluate performance and guide decisions. The second case examines the Corporate Transparency Act, analyzing its intended purpose, potential …

Sustainability Strategies For Solo And Small Medical Practices In Kenya, Milcah Achieng' Odeny

Walden Dissertations and Doctoral Studies

No abstract provided.

Perceived Communication Barriers Between Different Generations In The Workplace, Bryan Anthony Whiteside

Walden Dissertations and Doctoral Studies

No abstract provided.

Aicpa Holds Member Referendum On Enhanced Disciplinary Measures, Amendment To Bylaws Sought, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule

Business Management Review

Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …

Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo

Business Management Review

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …

Preparing For The Ai-Driven Accounting Workforce, Thomas C. Pate

Accounting Undergraduate Honors Theses

Artificial Intelligence (AI) is embedded in accounting workflows, raising concerns about job displacement, professional relevance, and ethical risk. This thesis argues that AI represents an evolutionary force in accounting, not a disruptive replacement of human professionals. By situating AI within the historical trajectory of accounting technologies, the paper demonstrates that technological change has consistently reallocated work toward higher-value activities instead of eliminating the need for professionals. The analysis examines how generative and agentic AI are transforming core accounting functions, including auditing, financial reporting, tax compliance, and strategic decision support, primarily through the implementation of automated processes for data-intensive tasks. The …

Buyer-Seller Relationships In Rural Belize, Mackenzie K. Albright

Accounting Undergraduate Honors Theses

This thesis examines buyer–seller relationships between small-scale farmers and lead firms in rural Belize, with a focus on how sustainability initiatives affect farmer autonomy and satisfaction. Drawing on firsthand fieldwork conducted during an internship with the Belize Ministry of Agriculture in Dangriga, this study analyzes the Sustainable and Inclusive Belize program and its efforts to promote climate-smart agriculture and environmentally sustainable production practices. While these initiatives aim to improve long-term environmental and economic outcomes, findings suggest that strict oversight, organic requirements, and compliance standards imposed by lead firms—such as large agricultural buyers—can reduce farmers’ decision-making autonomy and overall satisfaction.

Through …

A Study Of The Agricultural Industry In Belize And Associated Future Growth Opportunities, Henry J. Conner

Accounting Undergraduate Honors Theses

During the summer of 2025, I had the opportunity to complete an internship in Belize with Peacework. During my time there, I worked with the Ministry of Agriculture. This Thesis is a summary of my time there and a study of the agricultural industry in Belize. It explores topics like climate change, sustainable agriculture, and the economic impact of recent events and potential future events on Belize.

Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo

Business Management Review

This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

Equal Protection Under The Law: Constitutionality Of Current And Proposed Anti-Lgbtq+ Legislation In Tennessee And Its Potential Impact On Business, Henry J. Kalla

Honors Theses

In recent years, the Tennessee General Assembly has become a battleground of sorts for bills attempting to police the treatment of LGBTQ+ individuals. Multiple laws that impact LGBTQ+ citizens have sparked debate as interested parties on all sides seek to clarify the scope of equal protection, religious freedom, and free expression in this evolving age. Federal law has statutes in place that prohibit discrimination against individuals based on certain protected characteristics, but sexual orientation or transgender status are not explicitly among them. The states have interpreted this ambiguity as providing them the freedom to pass their own civil rights legislation …

Ncaa Revenue Sharing: Implications For University Financial Reporting And Sustainability, Cal Dunham

Accounting Undergraduate Honors Theses

The NCAA's House v. NCAA settlement, finalized in June 2025, allowed Division I universities to directly share athletic revenue with student-athletes for the first time, resulting in up to $20.5 million in new annual costs per institution. This thesis explores how this model affects the athletic department's financial reporting and long-term sustainability. Using historical financial data, legal documents from the first year of revenue-sharing litigation, and relevant accounting standards, it addresses three key questions: how revenue-sharing obligations should be recognized and disclosed under nonprofit standards, how breach-of-contract disputes influence financial reporting obligations, and whether the model is sustainable across different …

Flipping The Format: A Comparative Analysis Of Pedagogy’S Performance On Comprehension In Introductory Financial Accounting Education, Allison Drozd

Theses/Capstones/Creative Projects

Education is an ever-evolving field, and accounting education is no different. Introductory financial accounting is a required business course at universities that is characterized by high failure rates (Kealey et al., 2005). Evidence suggests that active learning and constructivist approaches improve comprehension of introductory financial accounting concepts as measured by exam performance. All methods studied produced statistically significant positive results on comprehension learning outcomes. Many professors' experiences support the studies' sentiment that active learning is important for teaching course concepts. The evidence reviewed in this thesis supports positive learning outcomes for comprehension of accounting concepts through active learning and constructivist …

You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins

Senior Honors Theses

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

The Application Of Natural Language Processing Towards Auditing Of Unstructured Data: A Design Science Approach, Dennis K. Amoatey

Electronic Theses and Dissertations

Financial auditors must manually review large volumes of unstructured text that may include contracts, internal policies, footnotes, and journal entry descriptions. This time-intensive process introduces risk of human error and inconsistency. Despite advances in automation, no systematic approach exists for applying Natural Language Processing (NLP) to this problem at scale. Using a design science approach, this study develops a framework that demonstrates how NLP techniques can be incorporated across key phases in the audit process, including planning, internal controls evaluation, evidence gathering, and reporting. Initial evaluation through expert feedback had a mix of responses. While some argued difficulty with data …