Accounting Commons^™

Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons

Mahurin Honors College Capstone Experience/Thesis Projects

For the past decade, the motion picture industry has been heavily scrutinized for its questionable accounting practices. This paper reviews these practices and shows how motion picture companies have manipulated accounting numbers to further their financial interests. The paper also discusses several proposed reforms to restore the public's faith in the financial assessment of motion picture companies.

A Study Of The Influence Of Broadscope Managerial Accounting Systems On The Propensity To Create Slack, Gary Linn

Doctoral Dissertations

The goal of this study was to empirically examine the propensity to create budgetary slack. The research was designed to test the hypothesized moderating effect of broadscope managerial accounting system use on variables that are associated with the propensity to create budgetary slack, and it is the first known attempt to do so. The study also extends the previous research that has been conducted on budgetary slack.

After an extensive literature review was conducted on the variables studied, questionnaires were sent to 2,000 managers in the United States. The response rate was lower than expected at 105, but high enough …

An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh

Doctoral Dissertations

This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments.

The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association's National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the …

The Development Of Accounting And Financial Reporting: A Global Perspective Is Universal Acceptance Of International Accounting Standards Imminent?, Deborah Sales

Mahurin Honors College Capstone Experience/Thesis Projects

Accounting methodologies have been centuries in the making. As societies matured fiscally, so did corresponding accounting techniques. Since societies evolved independently, there is now a variety of extant reporting practices. The technological advances of the latter part of the twentieth century have taken trade to a new level. Competition for products and capital has increased exponentially. Investors depend upon the information recorded in financial reports to determine where they will invest their resources. The information derived from financial reports may be misunderstood when the reporting entity is from another country, however. This lack of "harmony" is one of the latest …

Modern Management Accounting By S P Deshpande. New Age International Publishers, 1996., R Narayanaswamy

IIMB Management Review

The book under review is of a different variety, since it is written in a highly mathematical style. The author, a senior researcher at the Ahmedabad Textile Industry’s Research Association (ATIRA), believes that “the influence of mathematics seems to have been conspicuous by its absence” [in other books]. He has, therefore, taken it upon himself to provide, to use his words, a “rigorous analysis of the concepts of management accounting.” One cannot quarrel with the author’s mission, although the implication that rigorous analysis has never been attempted in the past is unjustified. 

An Approach To Estimating Market Value And Duration Of Interest-Sensitive Whole Life Contracts, Thomas J. Merfeld

Journal of Actuarial Practice (1993–2006)

A fixed premium interest·sensitive whole life contract is analyzed in order to estimate its market value. In addition, using various definitions of duration, we determine the duration of the contract for each definition. The results of this analysis have implications for market value accounting of life insurance liabilities and for life company portfolio management.

Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot

Theses: Doctorates and Masters

The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …

Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong

Theses: Doctorates and Masters

This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure …

Teaching Ethics In Schools Of Business In Oklahoma Colleges And Universities, Shelsea Ellis

McCabe Thesis Collection

The research in this study seeks to establish the degree to which ethics is included in the business curriculum of four-year colleges and universities in Oklahoma. If ethics is taught as a separate course, the study inquires about the methodology used in that course. If there is not a separate ethics course, the study determines if ethics is included in several courses of the business curriculum. Clarification is also determined as to the percentage of time dedicated to the teaching of ethics and whether or not the dean of the School of Business believes this percentage to be appropriate.

A Lesson Plan For Teaching Accounting For The Home Using Quicken 8.0, Larry Bond

All Archived Publications

This exercise is designed for the beginning Quicken user. It assumes the user knows how to run a computer, and to start Quicken. The time it takes to complete the entire exercise will depend on; a) how familiar the participants are with computers, b) their ability to type, and c) previous exposure to Quicken or similar software. If there is insufficient time in the workshop to complete all the tasks, most participants should be able to complete it at home.

Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson

Faculty Articles

The percentage of minority professionals in the major accounting firms has risen only 2 percentage points since 1976. Black members of a national collegiate honor society were surveyed to see if their perceptions of the accounting profession lead them to select other majors. The nonaccounting students perceived the accounting profession very positively in providing long-term financial rewards and availability of employment. The nonfinancial characteristics of lifestyle, work environment, and nature of accounting work were perceived poorly by respondents. It is vital that black students gain a better understanding of the nonfinancial nature of accounting work and of the role of …

Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison

Theses: Doctorates and Masters

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …

Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan

Theses: Doctorates and Masters

The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …

Further Comments On The Use Of The Lsi In Research On Student Performance In Introductory Accounting, Marshall A. Geiger, Edmund J. Boyle

Accounting Faculty Publications

In this note we respond to the comments of Ruble and Stout (1993) concerning the use of the revised Learning Style Inventory (LSI) developed by Kolb (1985). While our more recent psychometric research on the LSI leads us to conclude that the standard version should no longer be used, unlike Ruble and Stout, we see promise for new or modified versions in future research. We also indicate where several of their comments on our work, as well as the work of others, are not well founded.

Participative Learning Experiences In The Professional Studies Classroom, Scott R. Colvin

WCBT Faculty Publications

Professional studies courses often focus on mastering a common body of knowledge but ignore student interaction and the development of critical thinking and communication skills. In a cost accounting course at Connecticut's Sacred Heart University offered in fall 1993, various group and individual activities were implemented to incorporate these skills into the course. The requirements of the course included two quizzes, a computer project, class participation and activities, and a final examination. The approach to the course was based on pedagogical recommendations developed by the Accounting Education Change Commission (AECC) in 1989, which stressed the importance of solving unstructured problems …

Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez

Theses: Doctorates and Masters

Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides …

1993 Budget Of Transition., Shonekan E.A.O. Chief

Bullion

A Federal Government proposals for the 1993 budget of transition with wide ramifications for the third republic and the long-run survival of Nigeria. Also serves as a guide for laying sound foundation for growth and development in the next decade and beyond.

Learning Styles Of Students And Instructors: An Analysis Of Course Performance And Satisfaction, Marshall A. Geiger, Edmund J. Boyle

Accounting Faculty Publications

Accounting educators have utilized Kolb's Learning Style Inventory (LSI) in the assessment of accounting students and the accounting curriculum. This study extends these earlier works by examining the effect of student and instructor learning style, as measured by the revised 1985 LSI, on introductory course performance and ratings of satisfaction with both the course and the instructor.

The results indicate no significant effect of student/teacher learning style interaction on final course grade or students' ratings of satisfaction. However, instructors having a convergent learning style were given significantly higher satisfaction ratings regardless of student learning style.

Learning Styles Of Introductory Accounting Students: An Extension To Course Performance And Satisfaction, Marshall A. Geiger

Accounting Faculty Publications

Togo and Baldwin (1990) have recently utilized Kolb's 1976 Learning Style Inventory (LSI) in the assessment of introductory accounting student performance. This study extends this earlier work by examining the effect of learning style, as measured by the 1985 LSI, on introductory exam performance and ratings of satisfaction with the introductory course. Learning style was found to be significantly related to overall exam performance; with those maintaining a similar learning style as the instructor (i.e. assimilator) performing best. Additionally, learning style was also found to affect student ratings of course satisfaction.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Scholarship and Professional Work - Business

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

The Debt Equivalence Of Leases In Uk: An Empirical Investigation, R Narayanswamy

IIMB Management Review

No abstract provided.

The Myth Of "Conventional Wisdom" On Changing Multiple-Choice Answers, Marshall A. Geiger

Accounting Faculty Publications

Business students are often warned not to change multiple-choice answers once an original selection has been made. This "conventional wisdom," that the first answer selected usually is the correct answer, is in contrast with the conclusions of research in the education and psychology fields. This study extends these earlier studies by using students in accounting principles I and principles II classes, and by examining whether the type of question (numeric or non-numeric) affects answer-changing behavior. On average, for every point lost roughly three points were gained by changing answers for both groups. Additionally, gender was found not to be a …

Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger

Accounting Faculty Publications

Accounting faculty have long debated the usefulness and appropriateness of their teaching endeavor. One of the central themes in this continuing discussion is that of teaching concepts versus teaching applications of current accounting principles. In order to empirically address this issue, students' attitudes toward the conceptual aspects and toward the practical application aspects of financial accounting were assessed. This research also reports on the development and validation of an instrument that measures attitudes of students toward these aspects of financial accounting. The instrument demonstrated high reliability with both intermediate and introductory students. Intermediate students were found to distinguish between attitudes …

Accounting Tutor Platform, Rayman D. Meservy

Faculty Publications

Many educational researchers consider computers to be the most important technological development for education since the invention of the printing press or writing itself. They believe that computers will one day transform education, leaving their mark on education as writing and books have done. Even though computer aided instruction (CAI} has been used for many years, results at the college level have been mixed, although generally moderately positive, sometimes reducing instructional time while increasing learning effectiveness. [Kulik, 1990]

Operating Under New Laws Pertaining To Mineral Development On Indian Lands, B. Reid Haltom

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

89 pages.

Contains 8 attachments:

1) Indian Mineral Development Act of 1982, Public Law 97-382 - Dec. 22, 1982.

2) Proposed BIA Regulations, 25 C.F.R. 225 and 211, Federal Register, Vol. 48, No. 134, Tuesday, July 12, 1983.

3) Billings Area Office Procedures.

4) Flow Chart.

5) Oil and Gas Exploration Joint Venture Agreement.

6) Federal Oil and Gas Royalty Management Act of 1982, Public Law 97-451 [H.R. 5121], January 12, 1983.

7) 30 C.F.R., Part 210, 212, 217, 218, 219, 228, 229, 241, 243, Federal Register, Vol. 49, No. 185, Friday, September 21, 1984.

8) 43 C.F.R., Part 3160, …

Agenda: Public Lands Mineral Leasing: Issues And Directions, University Of Colorado Boulder. Natural Resources Law Center

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

University of Colorado School of Law professor Lawrence J. MacDonnell served as the conference organizer and as a member of the faculty.

Federal leasing programs, especially for oil and gas and coal, have been undergoing important changes in recent years. This conference will provide an overview and an update for those involved in public lands mineral development. Significant new issues also will be addressed.

Accounting For Foreign Currency Translation Gains And Losses: A Comparison Of The Temporal Method Fasb #8 And Fasb #52, Richard J. Lee

Theses

A culminating project in accounting is somewhat different than one that might be undertaken in other disciplines. While accounting is generally considered to be about numbers and therefore straightforward in application , there exist prescribed principles, procedures , and statements that must be adhered to by accountants . Viewing the discipline from this perspective the door is opened to vast areas of discussion and interpretation of accounting methods.

This paper compares three methods of treating foreign currency translation gains and losses , and the effect on reported earnings . It was written to accomplish three objectives.

1. To present sufficient background …

Sunset Review Of Accounting Principles : Report, American Institute Of Certified Public Accountants. Division For Cpa Firms. Technical Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Self-Regulatory Processes In The Accounting Profession As They Relate To The Professional Competence Of The Individual, Kyle Henn Klein

Graduate Theses and Dissertations

The accounting profession has traditionally enjoyed a relationship of trust with the community, receiving certain advantages in return for the benefits it offered to society. However, in recent years the increasing litigation, regulation, and investigations involving accountants and the accounting profession indicate that the relationship between the profession and society is deteriorating. Indications are that society feels the profession has violated the trust placed in it by failing to effectively regulate itself and protect the public interest. The purpose of this study was to provide a situational analysis of the current status of self-regulation in the accounting profession as it …

Response By The American Institute Of Certified Public Accountants To The Study By The Subcommittee On Reports, Accounting And Management, U.S. Senate Committee Of Governmental Affairs, Entitled "The Accounting Establishment", April 1977;Institute Responds, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.