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Accounting for planning and control in the evolution of accounting in the U.K., the U.S.S.R. and Iraq : With special emphasis on the textile sectorAhmad, A. A. M. January 1979 (has links)
No description available.
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Performance measurement system design for continuous improvement in cellular manufacturingDaniels, Robin C. January 1995 (has links)
The shortfalls of traditional measures of manufacturing performance are well documented and the drive to become World Class has led many industrialists and academics to explore alternative methods of performance measurement. Empirical research in the areas of management accounting practice, strategy formulation and goal congruence has established some key cornerstones. There remains, however, a shortage of research into the behavioural consequences of performance measures and the potential for exploiting this link in the pursuit of continuous improvement activities. This research uses the production facility of Dunlop Cox Ltd. as a case study in which an analysis of the existing performance measurement system and its behavioural consequences provides the basis for the introduction of a Cell Generated Performance Measurement System which drives kaizen and can be compared directly with the existing, imposed, system.
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The ability to account for Internet-based sales transactions according to GAAP / Blanché SteynSteyn, Blanché January 2007 (has links)
The incorporation of a new technology, such as the Internet, into business
processes can have an unexpected influence on those business processes.
The study focused on the hypothesis that four entities (case studies) can
account for their South African Internet-based sales transactions in a manner
that complies with the requirements of GAAP. To address the hypotheses,
the study was divided into the following research questions:
• How do the four entities capture and record their South African Internet-based sales transactions?
• Are these sales transactions accounted for in a manner that complies with the requirements of GAAP?
To answer the first research question, data were collected from four entities.
To answer the last research question, the data collected were compared with
the requirements of GAAP to enable the study to conclude positively on the
hypothesis. / Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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An investigation of the effects of microcomputers on the work of professional accountants.Ferguson, Colin B, mikewood@deakin.edu.au January 1994 (has links)
Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this microcomputer revolution. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, little research has been done on the effect of microcomputers on the work outcomes of professional accountants working in these firms.
This study addresses this issue. It assesses, in an organisational setting, how accountant perceptions of ease of use and usefulness of microcomputers act on their computer anxieties, microcomputer attitudes and use to affect their job satisfaction and job performance. The research also examines how different types of human-computer interfaces affect the relationships between accountants' beliefs about microcomputer utility and ease of use, computer anxiety, microcomputer attitudes and microcomputer use.
To attain this research objective, a conceptual model was first developed, The model indicates that work outcomes (job satisfaction and job performance) of professional accountants using microcomputers are influenced by users' perceptions of ease of use and usefulness of
microcomputers via paths through (a) the level of computer anxiety experienced by users, (b) the general attitude of users toward using microcomputers, and (c) the extent to which microcomputers are used by individuals. Empirically testable propositions were derived from the model to test the postulated relationships between these constructs. The study also tested whether or not users of different human-computer interfaces reacted differently to the perceptions and anxieties they hold about microcomputers and their use in the workplace. It was argued that users of graphical interfaces, because of the characteristics of those interfaces, react differently to their perceptions and anxieties about microcomputers compared with users of command-line (or textual-based) interfaces.
A passive-observational study in a field setting was used to test the model and the research propositions. Data was collected from 164 professional accountants working in a Big Six accounting firm in a metropolitan city in Australia. Structural equation modelling techniques were used to test the, hypothesised causal relationships between the components comprising the general research model. Path analysis and ordinary least squares regression was used to estimate the parameters of the model and analyse the data obtained. Multisample analysis (or stacked model analysis) using EQS was used to test the fit of the model to the data of the different human-computer interface groups and to estimate the parameters for the paths in those different groups.
The results show that the research model is a good description of the data. The job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. However, job performance appears to be only directly affected by microcomputer attitudes. Microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of attitudes toward using microcomputers - higher levels of computer anxiety negatively affect attitudes toward using microcomputers. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers does not.
The results of the multisample analysis confirm that the research model fits the stacked model and that the stacked model is a significantly better fit if specific parameters are allowed to vary between the two human-computer interface user groups. In general, these results confirm that an interaction exists between the type of human-computer interface (the variable providing the grouping) and the other variables in the model The results show a clear difference between the two groups in the way in which perceived ease of use and perceived usefulness affect microcomputer attitude. In the case of users of command-line interfaces, these variables appear to affect microcomputer attitude via an intervening variable, computer anxiety, whereas in the graphical interface user group the effect occurs directly. Related to this, the results show that perceived ease of use and perceived usefulness have a significant direct effect on computer anxiety in command-line interface users, but no effect at all for graphical interface users. Of the two exogenous variables only perceived ease of use, and that in the case of the command-line interface users, has a direct significant effect on extent of use of microcomputers.
In summary, the research has contributed to the development of a theory of individual adjustment to information technology in the workplace. It identifies certain perceptions, anxieties and attitudes about microcomputers and shows how they may affect work outcomes such as job satisfaction and job performance. It also shows that microcomputer-interface types have a differential effect on some of the hypothesised relationships represented in the general model. Future replication studies could sample a broader cross-section of the microcomputer user community.
Finally, the results should help Big Six accounting firms to maximise the benefits of microcomputer use by making them aware of how working with microcomputers affects job satisfaction and job performance.
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The ability to account for Internet-based sales transactions according to GAAP / B. SteynSteyn, Blanché January 2007 (has links)
Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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The ability to account for Internet-based sales transactions according to GAAP / Blanché SteynSteyn, Blanché January 2007 (has links)
The incorporation of a new technology, such as the Internet, into business
processes can have an unexpected influence on those business processes.
The study focused on the hypothesis that four entities (case studies) can
account for their South African Internet-based sales transactions in a manner
that complies with the requirements of GAAP. To address the hypotheses,
the study was divided into the following research questions:
• How do the four entities capture and record their South African Internet-based sales transactions?
• Are these sales transactions accounted for in a manner that complies with the requirements of GAAP?
To answer the first research question, data were collected from four entities.
To answer the last research question, the data collected were compared with
the requirements of GAAP to enable the study to conclude positively on the
hypothesis. / Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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Um estudo sobre a contribuição da pesquisa científica na prática da profissão contábilSilva, Ana Paula Batista da 29 March 2010 (has links)
Made available in DSpace on 2015-03-05T19:15:18Z (GMT). No. of bitstreams: 0
Previous issue date: 29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo objetivou analisar a interação existente entre a pesquisa científica e a prática profissional na área contábil no Brasil. Trata-se de um estudo de natureza aplicada, qualitativo e quantitativo, onde a survey foi a técnica de coleta dos dados utilizada, sendo classificado quanto aos objetivos como exploratório, buscando proporcionar um conhecimento geral sobre o tema, assim como tratar de um assunto ainda pouco estudado na área contábil no Brasil. O estudo foi desenvolvido em duas fases: na primeira fase foi encaminhado um instrumento de coleta aos contadores das 500 maiores empresas sediadas no Brasil, e para os pesquisadores que compõem o corpo docente dos Programas de Pós-Graduação em Ciências Contábeis no Brasil. Nesta fase foram recebidos posicionamentos de dezessete contadores e de cinqüenta e sete pesquisadores. Na segunda fase da pesquisa elaborou-se um novo instrumento baseado nos posicionamentos obtidos dos respondentes da primeira fase, o qual foi enviado aos contadores que estão atuando / This study aims to analyze the interaction between scientific research and the professional practices on the accounting field in Brazil. This research has an applied nature; it is a qualitative and quantitative study, where a survey was used as a data collection technique. Regarding to the objectives, this research is classified as exploratory. It also wants to provide a general knowledge about this subject and to treat a theme that it is still not well studied in accounting in Brazil. The study was developed in two phases: on the first phase it was sent an instrument of data collection to the counters of the 500 biggest companies in Brazil, and to the researchers of the Graduate Program in Accounting Sciences in Brazil. On this phase it was received the position of seventeen counters and fifty seven researchers. On the second phase of the research it was created a new instrument based on the positioning obtained on the first phase, and it was sent to the counters of Rio Grande do Sul State. On this phase it
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70 let formování české účetní praxe / 70 years formation of the Czech accounting practiceŠeborová, Nikola January 2011 (has links)
This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting terminology, financial statements, accounting books, purposes and objectives of accounting and accounting practice. Part of this dissertation work deals with the business education, especially the economically-oriented secondary schools.
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Alternative accountability in the Ugandan community-led HIV/AIDS programmeAwio, Godwin Unknown Date (has links)
Internationally, many public sector reform initiatives have been undertaken over the last three decades under the label New Public Management (NPM), with improvements in accountability and management among their main objectives. This thesis draws on social capital theory to examine the potential of a Ugandan community-led HIV/AIDS programme to supplement NPM approaches to public service delivery and accountability. Hermeneutics methodology is used to guide the research design and the interpretation of evidence.The findings of this study suggest that Uganda's community-led HIV/AIDS initiatives operate within a "bottom-up" accountability framework, characterized by the community taking a role in budgeting, program implementation, reporting, project-oversight, and audit activities. In regard to accounting practices, this study reveals that Ugandan community projects use basic and simple accounting procedures. The findings suggest that simple communal accountability mechanisms can compensate for the types of formal control mechanisms typically promoted within NPM-style reforms. The findings also suggest that multiple accountability relationships can operate in the form of both hierarchical and lateral accountability practices and that these multiple accountability relationships lead to tighter control and accurate accountability, even though formal accountability mechanisms may be weak.This study identified some challenges for community-led service delivery initiatives, including the potential for corrupt practices in some community groups and variations in the level of participation of group members in the execution of various tasks. Further, several areas for further research have been identified. These include the measurement of social capital within community groups and the establishment of measures of group capacities.This study has revealed the latent accountability technology of a "bottom-up" communitarian accountability framework and demonstrated its potential as a complement to NPM models of service delivery and accountability. As an accountability innovation, it needs to be keenly watched as further field experiences emerge over time and reveal more of its potential in developing countries, and perhaps beyond.
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Alternative accountability in the Ugandan community-led HIV/AIDS programmeAwio, Godwin Unknown Date (has links)
Internationally, many public sector reform initiatives have been undertaken over the last three decades under the label New Public Management (NPM), with improvements in accountability and management among their main objectives. This thesis draws on social capital theory to examine the potential of a Ugandan community-led HIV/AIDS programme to supplement NPM approaches to public service delivery and accountability. Hermeneutics methodology is used to guide the research design and the interpretation of evidence.The findings of this study suggest that Uganda's community-led HIV/AIDS initiatives operate within a "bottom-up" accountability framework, characterized by the community taking a role in budgeting, program implementation, reporting, project-oversight, and audit activities. In regard to accounting practices, this study reveals that Ugandan community projects use basic and simple accounting procedures. The findings suggest that simple communal accountability mechanisms can compensate for the types of formal control mechanisms typically promoted within NPM-style reforms. The findings also suggest that multiple accountability relationships can operate in the form of both hierarchical and lateral accountability practices and that these multiple accountability relationships lead to tighter control and accurate accountability, even though formal accountability mechanisms may be weak.This study identified some challenges for community-led service delivery initiatives, including the potential for corrupt practices in some community groups and variations in the level of participation of group members in the execution of various tasks. Further, several areas for further research have been identified. These include the measurement of social capital within community groups and the establishment of measures of group capacities.This study has revealed the latent accountability technology of a "bottom-up" communitarian accountability framework and demonstrated its potential as a complement to NPM models of service delivery and accountability. As an accountability innovation, it needs to be keenly watched as further field experiences emerge over time and reveal more of its potential in developing countries, and perhaps beyond.
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