Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 57 for “"HF5601 Accounting"”.
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An investigation into the Auditing Profession Regulatory Framework and the factors influencing the adoption of ISAs in the Libyan context
Accounting information for decision making needs to be reliable, unless the information is audited, it cannot be regarded as reliable. Therefore, although extensive research in the area of accounting in general, and auditing in particular, has been conducted in the developed countries, similar …
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The adoption of IFRS in Poland: an institutional approach
… step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior literature suggests that there are significant national differences in de facto application of the international …
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The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting
The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research …
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Accountability in the Thai public sector
The objectives of the thesis are: (1) to contribute to the literature on the issue of accountability in public sector organisations in a developing country; and (2) to explore the relationship between accountability theory and accountability aspects implemented and reflected in a developing …
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Accounting conservatism, earnings components and accounting losses
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further …
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Influences on the harmonisation of accounting and disclosure in Cameroon
Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been incorporated into Cameroon law and required all companies in the Anglophone and Francophone provinces of the country to adopt the OCAM Plan, a variant of the continental European …
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The Environmental Management Accounting Control as a Practice
… takes many forms, e.g. environmental reporting, accounting innovations, and implementation of certain environmental management systems. As environmental engagements in accounting literature have existed since the 1970s, the knowledge that helps the undertaking of such environmental engagements is …
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The Voice Behind The Veil: Working Experiences of Saudi Female Accountants
… women into, and career development within, the accounting profession.
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Post-Acquisition Management Accounting and Control Systems in an Islamic Bank: An Institutional Logics Perspective.
This thesis seeks to understand Management Accounting and Control Systems (MACS) in an Islamic bank after it had been acquired by a conventional bank in Kuwait. In particular, there was a concern of losing the religious identity and legitimacy in the Islamic bank, in respect to the stakeholders …
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Strategy and Business Model Disclosure in Corporate Annual Reports: A Study of UK Listed Companies
The UK Companies Act 2006 has made it a legal requirement for companies, since October 2013, to disclose their 'Strategy' and 'Business Model' as part of their annual report. The Act, however, does not define what is meant by the two terms. This means that the content of the disclosure remains at …
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Corporate Narrative Disclosures in Saudi Arabia
This study aims to investigate narrative disclosures in corporate annual reports in developing economies, using Saudi Arabia as an example. The primary objective is to understand which institutional factors—including regulation and socio-political and religious contexts—influence narrative …
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Management Accounting Control and Managerial Bullying: Economic, Social, and Political Dynamics in Bangladesh RMG Sector
… revisits the behavioural aspect of management accounting control (MAC) that has remained mostly unexplored over the last four decades. In particular, this study investigates; how managers and supervisors use accounting technologies and other management control mechanisms (MCMs) to intentionally …
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Applicability of Performance Management Systems Framework in public sector: A case study of a Teaching Hospital in Nigeria
… draws on the contingency theory of management accounting to identify and explain contextual factors which could influence the design and operation of PMSs in the NSH. Data were collected using a triangulated approach. Interviews were the main sources of evidence and were conducted with various …
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Accounting for Sustainable Livelihoods: The dialectic between Fairtrade and Biodiversity
… (ATOs) such as Fairtrade. The framework within accounting for biodiversity has not considered the loss in biodiversity and the potential role played by agricultural biodiversity in providing sustainable livelihoods. Further, studies about Fairtrade’s accountability have focused on the household …
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An exploration of governance and accountability issues within mutual organisations: The case of UK Building Societies
This study examines the governance and accountability practices and reforms in UK building societies following the 2008 financial crisis. Theoretically, this study explores the notion of mutual accountability and governance systems in delineating the (re)structuring of UK building societies’ …
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The emergence and development of the accountancy profession in Cyprus: the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)
… profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development …
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Stakeholder engagement in the field of sustainability in Malaysia
This study is concerned with sustainability and stakeholder engagement practices in the palm oil and mining sectors in Malaysia after they received accumulated pressure from dominant stakeholders, such as NGOs and the local community. It considers how the companies in the two sectors strategically …
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Value Relevance of IFRS and the Effect of the Financial Crisis: Evidence from European financial firms
… the financial crisis on the value relevance of accounting information. For a sample of financial firms listed in the European Economic Area (EEA) and Switzerland over 1998-2012, the results indicate that the combined value relevance of book value of equity and earnings has increased following …
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