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Accounting Commons

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Full-Text Articles in Accounting

Accounting And Finance For Supply Chain Managers, Andree Rathemacher Sep 2019

Accounting And Finance For Supply Chain Managers, Andree Rathemacher

Library Impact Statements

No abstract provided.


Data Analytics For Auditing Mac 512, Joanna Burkhardt Jan 2019

Data Analytics For Auditing Mac 512, Joanna Burkhardt

Library Impact Statements

No abstract provided.


Data Analytics For Accounting Mac 511, Andree J. Rathemacher Nov 2018

Data Analytics For Accounting Mac 511, Andree J. Rathemacher

Library Impact Statements

No abstract provided.


Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse May 2018

Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse

Honors Projects in Accounting

Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must. Now more than ever, hospitals require reliable information to combat the conflicting relationship between an increase in spending on new instruments and specialized staff, but a decrease in funding. This project explores potential avenues to find a successful cost accounting method using past research, analysis of hospitals’ current environments, and expert opinions from hospital and healthcare personnel. Each hospital is different based on their environment, surrounding population, type of services provided, and personal demands. This study …


Cooking And The Books: A Guide To Restaurant Accounting, Lena Lambrou Apr 2016

Cooking And The Books: A Guide To Restaurant Accounting, Lena Lambrou

Honors Projects in Accounting

The restaurant industry is known for particularly low profit margins; this project aims to understand where restaurants spend money and how expenses can be allocated for in this fast-paced environment. Through research of various cost accounting methods and the adaptability of those methods to restaurant culture, activity based costing (ABC) provided the most useful data for the restaurant. This project focuses on small business restaurants, specifically those that serve pizza. The backbone of experimentation for applying these accounting processes is a local pizza restaurant, in which the managers are unaware of how food cost and operating expenses could be combined …


An Examination Of Localization Success Factors Of Chinese Big Four Accounting Firms, Alexa Mcisaac Apr 2013

An Examination Of Localization Success Factors Of Chinese Big Four Accounting Firms, Alexa Mcisaac

Honors Projects in Modern Languages

In May 2012, the Chinese government mandated that once the Big Four accounting (KPMG, PwC, Ernst & Young, and Deloitte) joint venture agreements expire, the firms must begin to localize most of the senior management. Although most of the Big Four firms employ many locals, there are more expatriate partners than Chinese counterparts. Because of this, the Big Four firms must quickly find qualified local senior management personnel. Amongst compliance and global regulatory issues, the Big Four firms must develop a strategy for localizing. Through a survey, this study aims to examine how expatriates and local Chinese managers perceive the …


The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer Jan 2010

The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer

Faculty Publications

The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision …