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 68 for “"accounting practices"”.
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Strategic Management Accounting Practices, Contingency Factors and Performance Implications: Evidence from China
… the current status of strategic management accounting (SMA) practice in Chinese listed organisations, the key factors associated with SMA practice, and its relationship with organisational performance. Taking a contingency perspective, this research explores these factors using a …
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Organization strategy, management techniques and management accounting practices : contingency research in Thailand
… factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit …
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Strategic management accounting practices in Palestinian companies: application of contingency theory perspective
… factors on use of strategic management accounting techniques (SMA), and combined impact of SMA Usage and contingency factors on organisational performance in a less developed country (LDC) context. The exploratory framework included two main dependent variables, namely SMA Usage and …
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Standardisation of accounting practices in the developing countries : the case of Kuwait
… and consequences of deficiencies in Kuwait accounting; evaluates the accounting guidelines introduced in January 1987; and recommends a new approach for regulating accounting in Kuwait, to remedy the present deficiencies. After reviewing the theory related to accounting standardsetting, we …
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The level of sophistication of management accounting practices in the Jordanian financial sector
… thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of …
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The Management Accounting Needs of Small Enterprises And the Role of Small Accounting Practices.
Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would …
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The role of Management Accounting Practices in shaping efficiency in a Colombian Utility Conglomerate
… an understanding of the role of management accounting practices in shaping efficiency in a Colombian Utility Conglomerate (CUC) . Data for the thesis was derived from multiple sources including interviews, non-participative observations and document analysis, reports and archives about CUC, …
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Three essays on Self-Government Accounting Practices under Settler Colonialism: A Case study from Palestine.
… essays that investigate self-government accounting practices in the salient context of the Occupied Palestinian Territories (oPt). The first essay (Chapter 2) explores the enactment of New Public Financial Management (NPFM) as a component of the liberal peace-building discourse, …
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An investigation into the harmony of accounting practices by listed companies on leading stock markets
Includes bibliographical references
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications
… Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market …
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Adoption of advanced management accounting practices in Gulf Cooperation Council countries : insights from institutional theory analysis
Adoption of Advanced Management Accounting Practices in Gulf Cooperation Council countries: Insights from institutional theory analysisThis study investigates the adoption of advanced Management Accounting Practices (MAPs) in GCC countries and helps fill the gap in understanding of developments in …
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Costing Systems and Management Accounting Practices in Syrian Private Industrial Companies: a Contingency Approach: A Contingency Approach
… this thesis lies in various calls by management accounting (MA) scholars for there to be a better understanding of the nature of MA practices used in different businesses, especially in less developed countries (LDCs). Therefore, this exploratory study has been conducted in just such a country - …
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The application of environmental management accounting practices on plastic pollution control in food and beverages manufacturing firms in Durban, South Africa
In partial fulfilment of the Master of Accounting degree requirements in Cost and Management Accounting, Durban University of Technology, Durban, South Africa, 2021.
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Factors influencing the adoption of management accounting practices (MAPs) by small and medium enterprises (SMEs) in the manufacturing sector in Durban
… of the requirements of the degree of Master of Accounting: Cost and Management Accounting in the Faculty of Accounting and Informatics at the Durban University of Technology, 2020.
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A contingency model of strategy, performance measurement systems and management accounting practices: an empirical investigation in English local authorities. Volume 1 of 2
… has been used extensively within the area of accounting control (Chapman, 1997; Chenhall, 2003; Gerdin and Greeve, 2004), though there is a lacuna of contingency research within not-for-profit organisations (Chenhall, 2003), particularly in the UK. The study?s overall research question is how …
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AN INVESTIGATION INTO THE CURRENT MANAGEMENT ACCOUNTING PRACTICES AND THE CONTINGENT ASPECTS THAT HAVE PROMPTED SAUDI AND NON-SAUDI MANUFACTURING FIRMS TO ADOPT OR NOT ADOPT MODERN MANAGEMENT ACCOUNTING SYSTEMS: THE CASE OF THE EASTERN PROVINCE OF SAUDI ARABIA
… the current application of management accounting practices in Saudi and non-Saudi manufacturing firms that operate in the Eastern Province of Saudi Arabia, and the internal and external contingent aspects that prompted these firms to adopt or not to adopt advanced management accounting …
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La relación entre las prácticas contables y el medio ambiente
… This case study reveals that accounting practices are not neutral in the interplay between organizations, society and the natural environment. This study explains the importance of studying accounting practices in its social and institutional context. Environmental accounting …
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Management accounting change in developing countries : a South African case study
… reported herein investigated the management accounting practices and management accounting change in developing countries. The main problem lies in the need to understand the management accounting practices, predictors of management accounting change and the benefits of management accounting …
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Perceptions among accountants, auditors and users of IAS in preparing annual accounts: the case of Kuwait
… business has made it necessary for International Accounting Standards to be developed, so that we can achieve harmonisation. Accounting has been transmitted in accounting practices from one country to another, generating a specific international accounting system that exhibits both similarities …
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An Analysis of the Accounting Methods Used by Builders Producing Twenty-Five or Fewer Homes per Year
<p>Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 …
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