This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

This work presents business process analysis methodology which consists of presentation of the business processes created on the ground of the Resource Event Agent model by means of Piece–Linear Aggregate approach. The aggregate specification is analyzing using first order predicate logic while checking correctness by resolution method using logic programming based language Prolog. The work is concluded with concrete example of analysis of Resource Event Agent model based business process using the aggregate approach. The novelty of this work PLA (Piece-Linear Aggregate) model and the software tools, created on the ground of PLA (Piece-Linear Aggregate), are used the first time for business processes analysis that is defined using REA formalism. The use of such integrated models allows performing the automated analysis of general and individual properties (completeness, deadlock freeness, termination or cyclic behavior, boundedness) of defined business processes. The main results are achieved: • The methodology, that consists of presentation of the business processes created on the ground of the Resource Event Agent model by means of Piece–Linear Aggregate approach. • Verification and validation of general and individual properties by using PLA and PROLOG language approach designed system that executes the analysis of aggregate specification. • Implementing internal accounting controls as constraints in relational algebra, SQL and PROLOG language. • Concrete... [to full text]

Made available in DSpace on 2016-04-25T18:39:34Z (GMT). No. of bitstreams: 1 Marcos Augusto Assi Pereira.pdf: 1005672 bytes, checksum: fd3197e0f33cc06fff69ea904aa4a017 (MD5) Previous issue date: 2010-10-26 / The activities of Internal Control and Accounting are part of business management, but there is much difficulty in understanding the applicability of the matter, either through ignorance of the benefits or lack of control culture. These activities require a variety of knowledge management, control and corporate governance in addition to ongoing professional development. The control account is derived from the internal control, which determines the policies and procedures of the organization, not counting the accounting and management reports that will be part of the day to day business and explanatory notes. Thus, this study proposes to answer the following question: How companies are implementing internal controls and accounting to support cash management? The accounting errors and fraud are being treated as part of the business or know not? Because of the doubt given, the general aim of this study is to contribute to the process of implementing controls that favor corporate management, developing strategies that facilitate the relationship between theory and practice primarily on the controller. Data collection took two steps. In the first, was held exploratory study by a research literature and documents. In the second, we performed a field survey by questionnaire sent to professionals responsible for implementing corporate controls on small, medium and large companies in the region of Sao Paulo. Qualitative research and descriptive participant seeks to contribute to the disclosure of the methods and methodologies of management controls in the area of treasury and knowledge about the risk of error and fraud in the organization. The result achieved with the questionnaire, together with the definitions and concepts explored in the research literature and documents, shows that companies are implementing controls and some still have difficulty understanding risk management through internal controls and accounting / As atividades de Controles Internos e Contábeis fazem parte da gestão do negócio, mas ainda existe muita dificuldade no entendimento da aplicabilidade da matéria seja por ignorância dos benefícios, seja pela ausência de cultura de controle. Essas atividades exigem multiplicidade de conhecimentos de gestão, controle e governança corporativa, além da permanente atualização profissional. O controle contábil é derivado do controle interno, que determina as políticas e procedimentos da organização, sem contar os relatórios gerenciais e contábeis, que fazem parte das do dia a dia da empresas e da notas explicativas. Sendo assim, este estudo se propõe a responder às seguintes questões: Como as empresas estão implementando os controles internos e contábeis para suporte da gestão de tesouraria? ; Os erros e fraudes contábeis estão sendo tratados como parte do negócio ou ainda é incipiente? Em decorrência da dúvida apresentada, o objetivo geral deste estudo é contribuir para o processo de implementação de controles que favoreçam a gestão corporativa, desenvolvendo estratégias que possibilitem a relação entre teoria e prática principalmente na Controladoria. A coleta de informações teve duas etapas. Na primeira, realizou-se um estudo exploratório por meio de uma pesquisa bibliográfica e documental. Na segunda, elaborou-se uma pesquisa de campo mediante um questionário encaminhado aos profissionais responsáveis pela implementação de controles corporativos em empresas de pequeno, médio e grande porte na região de São Paulo. A pesquisa qualitativa, participante e descritiva contribui para a obtenção de métodos e metodologias de gestão de controles na área de tesouraria e para ampliar o conhecimento dos riscos de erros e fraudes na organização. O resultado alcançado com o questionário, em conjunto com conceitos e definições explorados na pesquisa bibliográfica e documental, demonstra que muitas empresas estão implementando controles e algumas ainda têm dificuldade de entendimento da gestão de riscos dos controles internos e contábeis