The primary objective of this thesis is to assess the role of accounting in the economic development process of Iraq. The study highlights the crucial role of accounting information and techniques in the planning, decision-making, and control of economic activities at both micro and macro levels. A secondary objective is to affirm the importance of accounting and economic data in project appraisal and control. An attempt is made to reappraise two public agricultural projects which have already been evaluated by Iraqi planners and executed by two different foreign companies. The study also examines the projects' implementation and operating stages in an attempt to identify any failures in performance. The thesis can be divided into three parts: The first discusses the role of accounting in the economic development process. The second part gives a broad outline of accounting practice in Iraq and its impact on planning, control, and decision-making at both the micro and macro levels with particular reference to methods of project selection, appraisal, implementation, and control. The agricultural sector has been chosen for this purpose. The third part of the study is an empirical investigation of the appraisal, implementation, and control processes of two agricultural projects, aiming to show that accounting information and techniques have a vital role to play in project appraisal and control, and in linking the objectives of an investment project to those of national economic development.

This paper studies the impact of financial reporting scrutiny on (private) debt contracting in the presence of two capital market frictions: a cash-diversion problem and an asset-substitution problem. When cash flow realizations are not verifiable, firms have an incentive to divert cash by manipulating their accounting reports. When firms' project choices are not verifiable, post financing, they may have an incentive to choose riskier projects than desired by their financiers. While earlier work has mostly examined these two frictions independently, they are intricately linked: to address the cash-diversion problem, an optimal contract resembles a debt contract, which in turn causes the asset-substitution problem. Holding the scrutiny of financial reporting fixed, I show that the emergence of the asset-substitution problem, instead of compounding the existing inefficiencies from the cash-diversion problem, may lead to improved investment efficiency and more socially efficient risk-taking. On the other hand, increased reporting scrutiny may undermine investment efficiency (i.e., decrease banks' lending) and adversely affect firms' risk shifting from a social welfare perspective.

The management accounting literature (e.g., Cooper and Kaplan 1988b; Shillinglaw 1982) argues that cost information is beneficial for marketing management in order to improve the business profitability. Accounting for strategic management also proposes the use of accounting information on cost drivers, business strategy, market and competitors (e.g., Shank and Govindarajan 1993). In the accounting and control literature it is also suggested that a company gains if it includes interactive control systems, with the participation of the various functional areas, including marketing, in addition to the traditional diagnostic systems (Simons 1995b). Moreover, the marketing literature states that there is a loss of influence and stature of the marketing department (Webster Jr et al. 2005) and relates this in part to the lack of performance measures (see Ambler 2003b; McGovern et al. 2004; Nath and Mahajan 2008), particularly the financial ones (e.g., Schultz and Gronstedt 1997). The marketing literature also recognises the usefulness of cost accounting information (e.g., Dunne and Wolk 1977; Kirpalani and Shapiro 1973; Winter 1979), in particular the information from the activity-based costing systems for marketing management (e.g., Goebel et al. 1998; Lere 2001). Although the literature in both accounting and marketing note benefits from using accounting information, the interaction, communication and the exchange of information between marketing and accounting departments is poor (Phillips and Halliday 2008; Srivastava et al. 1998) and little researched (De Ruyter and Wetzels 2000; McManus and Guilding 2008). The purpose of this research is to understand what influences the ability of the accounting system to meet the managers’ demand of accounting information, as well as why and how marketing managers are demanding accounting information. In keeping with the exploratory and explanatory research nature of the research an interpretative case study was conducted (see Lukka and Modell 2010; Mason 2002; Yin 2009). Two companies were selected from the Portuguese fashion retail sector (cf. Perloff and Salop 1985; Snyder 1989; Swartz 1983). The data was collected through semi-structured interviews, observation, and documents. The analysis and comparison of these two cases revealed that the use of accounting information was influenced by both structural and functional factors. From the structural point of view, it was important for the two companies to have very detailed accounting information in the system and have the financial and non-financial databases integrated. The mentality of the management control staff – oriented towards the real needs of the managers – was also a key factor. From the functional point of view, it was observed that two complementary forms of transmission of accounting information contributed to the effectiveness of its use. The self-service access to updated information and both automated and customised reports, contributed the accounting information being frequently accessed and interpreted by all managers – particularly commercial and sales managers. The face-to-face presentation and discussion of management accounting reports positively influenced the collective use of accounting information – in order to diagnose problems, find solutions and align the various managers in the implementation of plans. As a result, these interactions were still opportunities for mutual learning. Managers learned the potential of the accounting system and accountants perceived the specific needs of each manager. Therefore, it enabled both financial and management accountants to create and to maintain the management accounting system adapted to the managers' demand. Managers in both companies seek information to analyse sales, control costs and manage profitability. In one of the companies the information was also used strategically – the cost drivers, the market situation and the competitors’ accounting information were analysed. In one company, the accounting information was also used to protect the marketing department, i.e., the accounting information was used to maintain or increase the funds allocated to the marketing budget. In this particular case of marketing performance measurement, the unit of analysis was the marketing project and the metric was the contribution to profits. In conclusion, the marketing managers in these companies do seek management accounting information. Regular face-to-face, multi-functional and multi-hierarchical interaction is a key factor for the use of the accounting system; this is where managers learn the potential of the accounting system and accountants understand the real managers’ needs of accounting information.

There is a strong belief amongst human resource specialists, professionals and academics that strategic human-resource management is critical to the success of the business and wellbeing of employees, and the organisation in which they work. There are two sides to human resources, as a strategic partner: Firstly, how it looks and portrays itself; and secondly, how the organisation views the importance of its human capital. Ulrich, Younger, Brockbank and Ulrich (2012) and the RBL Group (2012) identified six human-resource competencies for human resource (HR) practitioners. These not only identify the role they play in an organisation; but they also assist an organisation in achieving its objectives. These competencies, which apply to all HR practitioners, are: strategic positioner, change champion, credible activist, capability builder, technology proponent, innovator, and integrator. The implementation of the Government Immovable Asset Management Act No.19 of 2007 (GIAMA), and its policy implementation, are critical to infrastructural developments, economic development, and skills development, redressing any imbalances from the past and current history, and also developing a public service that assists the country in being internationally competitive. An HR practitioner with a worldview is critical in facilitating one of the most important transformative pieces of legislation. The research problem in this study is to investigate the role of human resources in the implementation of GIAMA and its policy framework in the Eastern Cape Province’s Port Elizabeth Regional Office by the National Department of Public Works. To achieve this objective, a quantitative study was undertaken on the role of human resources as a “strategic partner”. It involved an extensive literature review to assess the role of strategic human resources. An empirical study was later conducted to investigate the role of human resources in the Port Elizabeth Regional Office (from the National Department of Public Works); and how well this office succeeds in playing its assigned role. The conducted survey was compared with the literature review, to determine whether the Port Elizabeth Regional Office’s human resources are in line with the objectives of being a “strategic partner”. The overall findings revealed that the role of human resources is not that of a “strategic partner”. It also revealed that of the six competencies identified by Ulrich et al. (2012) and the RBL Group (2012), none of them could really be viewed as strategic. Notwithstanding the progressive pieces of legislation, it was appalling to receive the outcome, which indicated organisational failure for the past six years (see Figure 1.1). The conclusion of the study indicated that the Port Elizabeth Regional Office (from National Department of Public Works) must implement legislative recommendations as a starting point, and grow from there. The legislation and regulations are very supportive, and encourage innovative thinking – to achieve government goals – and to be on a par with the private sector.

El presente trabajo de investigación tiene como propósito evaluar el impacto en la gestión contable que tiene la implementación del sistema de Facturación Electrónica, a partir de su aplicación y evaluación en las micro y pequeñas empresas del distrito de La Victoria en los años 2018 y 2019. El desarrollo de esta investigación está constituido por cinco capítulos. El primer capítulo, es el marco teórico, en donde se definen las bases teóricas de la facturación electrónica y la gestión contable para un mejor entendimiento, adicionalmente se exhibe la situación del sector comercio en Lima Metropolitana. El segundo capítulo, es nombrado el plan de investigación, aquí se plantea el problema principal, los objetivos e hipótesis principales y específicas. Luego en el tercer capítulo llamado metodología de la investigación, se consiguió obtener opiniones relevantes de expertos/gurús en el tema, tanto sobre la facturación electrónica como de la gestión contable; y también opiniones de algunos participantes que trabajan o cuentan con experiencia en el sector comercio, por medio de entrevistas y encuestas realizadas a profundidad. Así pues, en el cuarto capítulo, denominado desarrollo de la investigación, se obtienen los resultados de las entrevistas y encuestas realizadas. Finalmente, en el quinto capítulo, se procede a realizar el análisis de los resultados, validar las hipótesis y conocer el impacto de las variables, teniendo como cierre las conclusiones y recomendaciones que contribuirán a este tipo de empresas del sector comercio, con la finalidad de que reconozcan como puede mejorar su gestión contable a partir de esta implementación. / The following research aims to evaluate the impact that the implementation of the Electronic Invoicing system has on accounting management based on its application and evaluation in the micro and small businesses in La Victoria district in the years 2018 and 2019. The development of this research is divided into five chapters. The first chapter consists of the theoretical framework in which the theoretical bases of electronic invoicing and accounting management are defined for a better understanding. Additionally, the situation of the commerce sector in Metropolitan Lima is addressed. The second chapter, titled the research plan, addresses the main problem, the objectives and the main and specific hypotheses. Then, in the third chapter, titled research methodology, the authors gathered relevant opinions from experts / gurus on the subject, both regarding electronic invoicing and accounting management; and also, the opinions of some participants who work or have experience in the trade sector, through interviews and in-depth surveys. Afterwards, in the fourth chapter, titled research development, the results of the interviews and surveys are presented. Finally, in the fifth chapter, the authors proceed to analyze the results, validate the hypotheses and identify the impact of the variables, ending with conclusions and recommendations for this type of business sector in order to identify ways to improve their accounting management with the implementation of this new system. / Tesis

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Tiago_Nascimento_Borges.pdf: 1836849 bytes, checksum: 11dc832962efd7e5e9ab2cacbdb1fb42 (MD5) Previous issue date: 2004-12-20 / The purpose of this study is to describe qualitatively some of those aspects concerning Accounting Information System Management taking into consideration the necessary and constant performance improvement as well as the reduction of failures in these systems. Initially, based on specific bibliography research, it is discussed the foundations of the Accounting Information Systems and highlighted the management characteristics of such systems, standing out their significances and limitations. After that, it is suggested the usage of a methodology in order to guarantee the taken decisions of accounting professionals are encapsulated not only in financial factors - but also in technological, human and material resources. Next, a survey is carried out among the accountants to investigate their performance while managing accounting information systems. Technological resource improvement is the topical item pointed out by those professionals as responsible for the increase of demands on the usage of information generated by such systems and consequently reduction of failures in the usage of accounting information systems. Despite the fact that Failure Indicators are used to monitoring the reduction of failures, the same quantitative control is not applied to the usage of information. / O prop??sito deste estudo explorat??rio ?? descrever qualitativamente alguns aspectos da Gest??o de Sistemas de Informa????es Cont??beis considerando a necessidade de constante aumento de desempenho e de redu????o de falhas nestes sistemas. Inicialmente s??o discutidos, a partir da pesquisa bibliogr??fica, os fundamentos dos Sistemas de Informa????es Cont??beis e destacadas as caracter??sticas da Gest??o destes sistemas, ressaltando suas import??ncias e limita????es. A seguir, ?? sugerida a utiliza????o de uma metodologia para que as decis??es dos profissionais cont??beis estejam encapsuladas n??o apenas em fatores financeiros - mas tamb??m em tecnol??gicos, humanos e materiais. Posteriormente ?? realizada uma pesquisa de campo junto a Contadores para se investigar a atua????o destes profissionais na gest??o dos Sistemas de Informa????es Cont??beis. O aprimoramento dos recursos tecnol??gicos ?? o principal item apontado pelos profissionais como respons??vel pelo aumento na demanda da utiliza????o das informa????es geradas pelos sistemas e conseq??ente redu????o dos erros na utiliza????o dos Sistemas de Informa????es Cont??beis. Contudo, embora ocorra a utiliza????o de Indicadores de Falhas para monitorar a redu????o de erros, o mesmo controle quantitativo n??o ?? verificado na utiliza????o das informa????es.

Empresas familiares são o principal tipo de empresa ao redor do mundo. No Brasil são responsáveis por 50% do PIB e geram 85% dos empregos formais. Por possuírem a influência da família no negócio, os mecanismos de controle gerencial adotados por essas empresas tendem a ser informais e baseados em confiança. Estudos na área de contabilidade gerencial em empresas familiares demonstram que a adoção de sistemas de controle gerencial trazem benefícios econômicos e podem auxiliar na implementação de estratégias e facilitar processos de sucessão. No entanto, falta compreensão na academia sobre como ocorre o processo de adoção de sistemas de controle gerencial em empresas familiares e qual a influência da família e dos valores familiares neste processo. Este estudo buscou entender como os valores familiares, a presença da família na gestão e a interação entre os atores organizacionais influenciam o processo de adoção de SCG em empresas familiares. Para atingir este objetivo, foi conduzido um estudo de caso em uma empresa familiar que possui membros da família na gestão e passou por um processo de adoção de sistemas de controle gerencial. Foram realizadas entrevistas com gestores familiares e não familiares e coletados documentos considerados relevantes para o entendimento do fenômeno estudado. A análise foi feita utilizando-se a técnica de análise de conteúdo temática à luz do quadro teórico proposto por ter Bogt e Scapens (2014), baseado na Velha Economia Institucional (Old Institutional Economics). Os resultados evidenciados neste estudo demonstram como o contexto organizacional, os valores familiares no negócio e a racionalidade dos atores organizacionais direcionaram a escolha, o processo de adoção e a institucionalização do sistema de controle gerencial no caso estudado. Este estudo contribui para a literatura demonstrando que o uso do quadro teórico proposto por ter Bogt e Scapens (2014) é apropriado para entender como ocorre o processo de adoção de SCG por empresas familiares e fornecendo explicações para resultados conflitantes (Songini & Gnan, 2015; Speckbacher &Wentges, 2012), sugerindo que além da presença de membros da família na gestão, as instituições internas (como os valores familiares) e externas precisam ser considerados quando se busca entender a adoção de SCG em empresas familiares. / Family firms are the most prevalent type of companies in Brazil and throughout the world, contributing to 50% of the brazilian GDP and 85% of the employment rate. Given that the family is involved in the business, control mechanisms in these firms are more likely to be informal and trust-based. Academic research shows that the use of management control systems can result in better economic performance, promote strategy implementation and support succession processes. Nevertheless, there is a gap on the understanding of how management control systems adoption process happen and what is the influence of the family values on this process. Drawing on a case study carried out on a family firm managed by family members that recently adopted a management control systems this studies aims to shed light on how family values, the presence of family managers and the interaction between organizational actors influences management control systems adoption. Interviews were conducted with family and non-family managers and relevant documents were collected. The collected data was analyzed guided by ter Bogt e Scapens (2014) framework, based on Old Institutional Economics. The results shows how the presence of a family manager e the family values can influence adoption process and the institutionalization of management control systems in family firms. The organizational context, family values and the agency of organizational actors directed management control systems choice and the adoption process on the family firm studied. This study contributions to the academic literature are twofold: Firstly, the use of ter Bogt e Scapens (2014) framework is suitable to understand how MCS adoption processes occurs on family firms. Secondly, providing explanations for conflicting results (Songini & Gnan, 2015; Speckbacher & Wentges, 2012), suggesting that in addition to family managers presence both internal (family values) and external institutions must be accounted for when seeking to understand the adoption of MCS in family firms.

A research report submitted to the Faculty of Engineering and the Built Environment, School of Civil and Environmental Engineering, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Science in Engineering. School of Civil & Environmental Engineering Johannesburg, September 2015 / The research presented in this report set out to determine the extent to which cross-enterprise integration between three Municipal Owned Entities (MOEs) in Johannesburg, i.e. City Power, Johannesburg Water and Johannesburg Roads Agency (JRA), could be beneficial to the Council and users of the Council’s assets. The research included a comprehensive review of available literature to find the needs of / gaps in infrastructure asset management and examples of cross-enterprise integration. Interviews with MOEs’ personnel were conducted to determine current levels of infrastructure asset management. A library of the costs of potential hazards arising from damages caused by MOEs to other MOEs’ assets during maintenance tasks was compiled. A simulation exercise was conducted. The exercise involved the development and application of a computer program using Visual Basic for Applications programming tool. The program created a series of job cards for maintenance works by all MOEs using available asset data for a section of the city. Conflict areas were identified where work on one asset might compromise the integrity of other assets. Costs of the damage to the assets in terms of direct costs of repairs and users’ costs, due to lower levels of service, were quantified for each conflict point. The simulation exercise was run over a thirty year period. The average annual costs were costed using cost to benefit analysis. Expenses associated with the creation of new organisational structures and new cross-enterprise software systems were studied using available data in literature. The expenses and savings formed the basis of the cost to benefit analysis. The study shows that the introduction of a cross-enterprise integrated system can significantly reduce costs to the Council and users. There are several other benefits originating from cross-enterprise integration including more efficient use of skilled personnel, efficiency in issuing of way leaves, and improved integrity of asset data. The installation of such a system need not only service the three MOEs included in the study. It is possible that all owners of assets on Council property, including external organisations such as Telkom, Neotel, and Dark Fibre Africa, will benefit from cross-enterprise integration.

Το Διανοητικό Κεφάλαιο (Intellectual Capital) διαμορφώνει τα πλαίσια της σύγχρονης επιχειρηματικής πραγματικότητας. Σκοπός της παρούσας διατριβής αποτελεί κατ’ αρχήν η μελέτη της παροχής πληροφόρησης του Διανοητικού Κεφαλαίου από τις ελληνικές επιχειρήσεις εν μέσω κρίσης. Η διαχρονική εξέλιξη, η έκταση και οι προσδιοριστικοί παράγοντες των γνωστοποιήσεων του Διανοητικού Κεφαλαίου εξετάζονται διεξοδικά. Επιπλέον, μέσω της ταξινόμησης των επιχειρήσεων σε κλάσεις σύμφωνα με το βαθμό της παροχής πληροφόρησης του Διανοητικού Κεφαλαίου, η διατριβή επιδιώκει την σκιαγράφηση του προφίλ των επιχειρήσεων που ανήκουν σε κάθε κλάση καθώς και τον καθορισμό των συντελεστών διαφοροποίησης των κλάσεων μεταξύ τους. Η διατριβή παράλληλα διερευνά το ρόλο των άυλων περιουσιακών στοιχείων, όπως αναγνωρίζονται από την ελληνική λογιστική νομοθεσία, ως οδηγού της εταιρικής επίδοσης εστιάζοντας ομοίως στο διάστημα της χρηματοοικονομικής κρίσης. Υπό την προσέγγιση της δυναμικής φύσεως του Διανοητικού Κεφαλαίου, η διατριβή επιπρόσθετα ανιχνεύει τις ροές-αλληλεπιδράσεις μεταξύ των δεξιοτήτων του ανθρώπινου κεφαλαίου και των επενδύσεων σε Έρευνα και Ανάπτυξη (R&D) των ελληνικών επιχειρήσεων. Τα αποτελέσματα καταδεικνύουν την ανεπαρκή αντίληψη των ελληνικών επιχειρήσεων αναφορικά με την δημιουργία αξίας βάσει του Διανοητικού Κεφαλαίου. Η πληροφόρηση για το Διανοητικό Κεφάλαιο προβάλλει στενά συνδεδεμένη με τα ισχύουσα λογιστική νομοθεσία ενώ η εθελοντική πληροφόρηση καταγράφεται εξαιρετικά περιορισμένη. Το υποβαθμισμένο ποσοστό των άυλων περιουσιακών στοιχείων στο σύνολο της εταιρικής περιουσίας καθώς και η μερικώς αρνητική συσχέτιση μεταξύ των άυλων πόρων και της εταιρικής επίδοσης φανερώνουν επίσης την έλλειψη στρατηγικής έμφασης στα άυλα περιουσιακά στοιχεία και την αναποτελεσματική διοίκηση τους, με τo άυλο ενεργητικό ωστόσο να ενισχύει την επιχειρησιακή επίδοση κατά την περίοδο της κρίσης. Yπό το πρίσμα της δυναμικής φύσης του Διανοητικού Κεφαλαίου, τα ευρήματα υπογραμμίζουν την αρνητική σχέση μεταξύ των επενδύσεων Έρευνας και Ανάπτυξης (R&D), βασικού στοιχείου του δομικού κεφαλαίου, και του ανθρώπινου κεφαλαίου υψηλών δεξιοτήτων. / Intellectual Capital shapes the patterns of current business reality. The aim of this thesis is firstly to examine Intellectual Capital reporting by Greek firms during the crisis period. The evolution over time, the extent and the explanatory factors of Intellectual Capital reporting are thoroughly tested. Furthermore, through firms classification in line with their Intellectual Capital reporting level, the thesis seeks to highlight Intellectual Capital profile of the firms belonging to each class and determine the differentiation factors of the classes as well. The thesis additionally investigates the role of intangible assets, as recognized by the Greek accounting legislation, as a driver of corporate performance focusing similarly on the crisis period. From the perspective of Intellectual Capital dynamic nature, the thesis also detects the flows-interactions between human capital skills and Research and Development (R&D) investments of Greek firms. The results demonstrate the inadequate perception of Greek firms regarding the creation of value based on Intellectual Capital. Intellectual Capital reporting seems strongly linked to the accounting legislation currently in force while voluntary reporting is extremely limited. The downgraded percentage of intangible assets over total corporate assets and the partially negative relation between intangible resources and firm’s performance moreover indicate the lack of strategic emphasis on intangible assets and their ineffective management, with intangible assets though empowering corporate performance over the crisis period. In light of Intellectual Capital dynamic nature, the findings underline the negative relation between Research and Development (R&D) investments, as a critical item of structural capital, and high skilled human capital additionally.

La crise financière liée aux emprunts hypothécaires subprime a mis en lumière aux yeux du public le recours à une technique d'ingénierie financière complexe : la titrisation. Le recours à la titrisation a suivi une croissance exponentielle durant la dernière décennie, la transaction se constituant en tant que moyen de financement privilégié aux Etats-Unis et en Europe. L'objectif de ce travail doctoral est d'apprécier les enjeux que véhicule la titrisation en termes de communication comptable et financière des groupes bancaires cotés, au regard de l'intérêt que confère la transaction quant à la satisfaction des intérêts du dirigeant. La recherche s'organise en deux volets. Le premier vise à déterminer et expliquer l'impact de l'annonce d'une titrisation par les banques sur le cours de leur action. Le second traite des conséquences du choix du dirigeant de structurer la transaction en hors bilan sur les éléments comptables suivants : le taux de rentabilité économique, le taux d'endettement, le ratio de Bâle, et le niveau de risque de crédit. Les résultats de cette étude démontrent que, si le marché réagit négativement à l'annonce de la transaction, le recours à la titrisation, notamment lorsque celle-ci revêt une apparence hors bilan, s'inscrit en adéquation avec les intérêts personnels du dirigeant. / Financial crisis due to subprime mortgage loans put in light to public the use of a complex financial engineering technique : the securitization. Recourse to securitization presents an exponential growth during the last decade, as this kind of transaction is nowadays used as the preferential tool of financing in the USA and Europe. This dissertation aims to appreciate issues conveyed by the use of securitization in terms of accounting and financial communication for listed banking groups, taking into account interests brought by this transaction to the manager. This research is made following two steps. The first step aims to determine and explain the impact due to securitization announcement by banks onto share price. The second step deals with consequences of manager's choice to design transaction off-balance sheet on the following accounting items : return on assets, leverage, Basle ratio, and level of credit risk. Results from this research bring to light that, in spite of a negative market perception during the announcement of the transaction, the use of securitization and particularly when it appears as off-balance sheet, is adequate to satisfy manager's own interests.