Philosophy in Accounting

This is an historical study on the development of accounting in Vietnam, by examining the role of the state in the evolving professionalization of the accounting profession in the colonial and post-colonial periods. The Vietnamese accounting profession has been defined by the state, given that the development has been led by the state and subject to state regulations. Puxty et al. (1987) work which recognizes the State, Market and Community principles has provided the theoretical framework, to help understand the factors underpinning the development of the accounting profession in Vietnam.

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A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

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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.

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The International Accounting Standards require entities to report useful and accurate information, enabling shareholders and others to make informed investment decisions. This research investigates the array of factors that influence the investment decision-making of shareholders in the Stock Exchange of Thailand (SET). The research employed a mixed research methodology that combines quantitative and a qualitative analysis to obtain empirical data on the factors that impact on Thai shareholders investing in large asset-based industries in the SET.

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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 thesis aims to develop a new comparative approach to the study of public sector innovation by examining legislative and regulatory frameworks in a public sector context. The novelty of this approach is exemplified in providing a systematic and detailed account of regulation in the public sector. However, given the sheer breadth of public sector services, a specific area of focus is needed. This thesis will concentrate on public school education as an example of a public sector service to build a series of case studies.

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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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Following the premises of addressing significant issues identified above, the purpose of this research is accordingly raised. The overall objective of this research is to offer an in-depth, rich in context empirical insight in understanding the role of GONGO’s networked governance on CSR in China. This overarching objective will be achieved by two separate aims specifically.

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The focus of this study is on threshold concepts in the accounting discipline, in particular, to identify threshold concepts in the undergraduate accounting subject area of financial accounting, and to understand how and why threshold concepts are conceived and construed. An outcome of the identification and understanding of threshold concepts in financial accounting from this study is the potential to inform teaching and learning practices and approaches and in what ways they may contribute to enhancing the teaching and learning of undergraduate accounting students.

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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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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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Doctoral thesis of Philosophy: An analysis of the emergence and growth of accountancy profession in developing economies: the case of Sudan 1956 - 2010 is structured as a historical case study that aims to examine the development of the accountancy profession in Sudan in a span of five decades beginning from 1956 to 2010.

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This thesis is organized as a historical study which aims to investigate the development of the accounting profession in Thailand between 1948 and 2010. It includes critical views from relevant people in the profession. The thesis emphasizes the development of the accounting profession in the private sector (corporate sector) (such as listed companies, accounting associations, and the stock exchange) where the accounting profession has played a significant role in the development of the Thai economy.

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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.

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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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