Accounting for accounting

The purpose of the encapsulation of the research objectives into four stand-alone pieces was to enable specific aspects of the findings to be more readily accessed by future researchers and members of the teaching profession. Each piece corresponds to a research objective and reflects a research question. The research questions were formulated to tackle aspects of the research problem. The research outcomes could contribute to the growing body of knowledge about music activities delivered by classroom teachers.

140p runthenight05 01-03-2023 12 4   Download

The key text chosen for this study is the contemporary American novel The Lovely Bones by Alice Sebold. Whilst Sebold‟s first book Lucky was the autobiographical account of her own rape, The Lovely Bones is Sebold‟s first novel, and tells the fictional story of the rape and murder of fourteen year old Susie Salmon, in December 1973 on the eve of her high school career.

83p runthenight07 01-03-2023 4 3   Download

This study is focused on board members, their roles and the processes they employ in the NFP environment. In doing so, it seeks to understand board members’ behaviours, interactions and personal perspectives with respect to their roles. The study also considers the unique challenges board members encounter in the NFP context and how they deal with such challenges.

314p runthenight04 02-02-2023 5 2   Download

The overall aim of this thesis is to add to the literature regarding CPD for professional accountants, especially CPD for the IICPA members by investigating members’ understanding of, and, engagement in CPD, and by investigating the influence of the CPD drivers and CPD outcomes on the members’ engagement to CPD using the theoretical framework constructed in this thesis. It is also the aim of this thesis to provide findings to assist the IICPA and the MoF to develop CPD policy and improve activities.

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This research is to design the Indonesian LPG distribution system through Location-allocation modelling taking into account the existing facilities. Location-allocation model is developed in fixed charge capacitated location-allocation problem considering transportation and inventory decisions. Multi echelon LPG distribution system is considered to be modelled from regional warehouse to agents.

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The research "Social and environmental reporting practices of the gambling industry: an Australian perspective" explores the corporate social and environmental disclosure (CSD) practices of Australian gambling companies to understand what information is reported in CSDs, and why. The first part of the study performs an analysis of the two gambling companies; annual reports (1995-2009) to investigate the changing trend of the CSDs.

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The primary objective of this research is to provide an account of the ways in which elite higher education institutions adapt and respond to external institutional logics for social inclusion practices. In particular, it explores and investigates the pattern of elite public universities’ social inclusion practices as a result of government higher education policy frameworks and higher education market features. It also aims to uncover variations between the four selected elite universities in Australia and Malaysia in regard to social inclusion practices.

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This thesis is organised based on three case studies. This thesis attempts to contribute to existing knowledge of carbon trading on two levels: (a) empirical and (b) theoretical. Firstly, it seeks to make an empirical contribution to the existing literature generally and the accounting literature specifically. Secondly, using institutional theory, this thesis also seeks to make a contribution at the theoretical level.

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The study will provide a detailed examination on the views of the finance officers and council policies on IA and depreciation information for decision-making by internal and external users. This is an important area because the preparers of GPFRs have a significant influence on the information used for both internal and external purposes. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local authorities and enhance information to be included in council policies (for example accrual budgets and rating estimates) and GPFRs.

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This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.

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The study "Determinants of executive remuneration: Australian evidence" is primarily motivated by the recent importance attached to corporate governance and regulation of executive compensation by government bodies, other regulatory agencies, media commentators and other stakeholders. No other Australian research has, to date, been carried out in a setting where companies are subject to the full extent of recent regulatory changes.

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The aims of this thesis are informed by the limitations of existing research identified above. The overall objective of the thesis is to develop and test a framework of accountant identities (accountant subtypes) inferred from stereotypical perceptions and to identify the attributes that underlie the subtypes. The initial construction of the framework is based on the accountant stereotypes identified in existing research. The framework is constructed from two dimensions based on role (tasks performed by accountants) and character (perceived personality traits).

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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature.

412p runthenight04 02-02-2023 9 2   Download

Whilst the level of CQ and the factors that influence CQ have been investigated among business students, it has not been applied to the academics responsible for their education. In the context of CQ, there is a lack of knowledge regarding the capacity or preparedness of university academics to deal with the increasing phenomenon of multiculturalism in the classroom. This research addressed this gap through an examination of the level of CQ exhibited by Australian accounting academics.

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This thesis focuses on the management control function in Australian small businesses. The main function of a Management Control System (MCS) is strategy implementation. It is the system used by management to plan and control the firm’s performance. Elements of the MCS include strategic planning, budgeting, resource allocation, forecasting, performance measurement and evaluation and the core management accounting system (Anthony & Govindarajan, 2007).

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Market failure, inconsistency and fluctuation have been some of the challenges facing small-medium scale farmers (SMFs) in Fiji. Past records show that major government and privately driven marketing projects have failed to achieve long-term sustainability. This thesis takes into account these shortcomings and proposes an alternative framework based on the ideology of clustering, which has been shown to be successful in other countries.

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This is an empirical investigation into the development of the accounting profession in Sri Lanka in the post-independence era. Taking the Institute of Chartered Accountants of Sri Lanka (ICASL) as a case, the study researches the accounting professionalization process during the past five decades (1959-2010). Thus, the study focuses on the struggles and interactions between competing groups and organisations within the accounting profession.

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is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

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Report "Accounting information system: E-Commerce business and accounting problems in E-commerce" has present the content: overview E-commerce and Accounting Information System (AIS); problems with accounting information systems at enterprises; information security; ensure that electronic systems for transmitting, receiving, and processing customer order information operate efficiently and provide accurate information;...

16p minhlong26052001 08-08-2022 18 8   Download