Typescript, etc. / Digitized by Kansas State University Libraries

Thesis (M.Ed.)--Memorial University of Newfoundland, 1999. / Leaves 75-93 numbered in reverse order. Bibliography: leaves 93-89 [sic].

This thesis deals with non-profit organizations in education sector, it is focused primarily on their tax and accounting aspects. The aim of this thesis is to describe the system of taxation and accounting for nonprofit organizations in education sector, to focuse on specific examples and find out how much tax and accounting aspects of nonprofit organizations differ from aspect of entrepreneurs.

Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accounting services in the public service has not been investigated. This study was therefore aimed at examining the application of forensic accounting techniques in fraud prevention and detection in Nigeria. Specific objectives were: (1) to investigate the mechanisms of fraud prevention and detection, and their levels of effectiveness in Nigeria, (2) to identify the major factors that hinder the application of forensic accounting techniques in fraud prevention and detection in Nigeria, (3) to examine practitioners' opinions and behavioural intention to use forensic accounting techniques in fraud prevention and investigation in Nigeria, (4) to explore the level of awareness of forensic accounting techniques in Nigeria and (5) to examine the readiness of universities in taking up forensic accounting courses. The study involved the collection of quantitative data. These data were collected from three sets of populations, viz. accounting students, accounting academics and accounting practitioners. The questionnaire served as the survey instruments. The data collected were analysed using appropriate statistical techniques and computer software. The study identified several fraud prevention and detection mechanisms that are currently used in Nigeria, such as systems of internal controls, operational audits and corporate code of conduct. Students' t-test indicates a significant difference between the perceived effectiveness and actual usage of fraud prevention and detection mechanisms in Nigeria. It was further discovered that the most effective mechanisms, like the forensic accounting techniques, are the least used in fraud prevention and detection. This implies that the current mechanisms of fraud prevention and detection are not proactive in dealing with the fraud menace. Also, legal, educational and political factors were identified to hinder the application of forensic accounting techniques in Nigeria. The level of awareness in forensic accounting in Nigeria is generally low. While the one-way analysis of variance indicates a significant variation among the three populations, it was discovered that students had the lowest level of awareness. Further findings of the study reveal that the universities are not yet ready to take up forensic accounting courses. Using the structural equation modelling (SEM), all the other seven propositions were supported. The findings of this study have both theoretical and practical implications. Theoretically, it further strengthened the findings of previous studies on the organisational intention. From the practical point of view, there is urgent need for manpower development in universities with specialisation in forensic accounting. Again, the educational institutions, and particularly the universities in Nigeria, would need to include forensic accounting courses in the undergraduate curriculum as education has been shown to be pivotal in creating awareness on the use of forensic accounting techniques. Furthermore, from the sampled space, the study has captured the current state of forensic accounting in Nigeria and the findings will be very useful for the public service, private organisations and policy makers.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-26T21:10:41Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Janete_de_Fatima_Mendonca.pdf: 932624 bytes, checksum: 67d14617b1df6f791d62ead903b2f7e6 (MD5) / Made available in DSpace on 2016-01-26T21:10:41Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Janete_de_Fatima_Mendonca.pdf: 932624 bytes, checksum: 67d14617b1df6f791d62ead903b2f7e6 (MD5) Previous issue date: 2007-08-21 / The Graduating of Accounting professionals in the globalized world brings a discussion concerning the main subjects in the Accounting field, which can be perceived in its perfil profissiogr??fico (PPP- a type of document of the Brazilian high education). The aim of this dissertation was to identify the perception of some Accountig professors regarding the importance of interdiciplinarity for the professionals of this field, as such professors are to contribute for the future of Accounting professionals, who should be able to interact and compete in a dinamic market. Firstly, it was carried an experimental study through documentary and bibliographic research. The results disclosed that the interdisciplinarity is more a conceipt than a real application in the Brazilian Accounting universities. Secondly, it was carried a field research, through an interview with some Accounting professors in the of four universities, all of them located in S??o Paulo city. The results confirm the conclusions of the literature and highlight that there is still a gap between the conceipt of interdisciplinarity and its real application by the interviewed professors, even though they are aware of its importance. / A forma????o de profissionais de Ci??ncias Cont??beis no mundo globalizado traz ?? tona a discuss??o sobre a grade curricular dos cursos dessa ??rea, a respeito da legisla????o que direciona tais curr??culos e da necess??ria rela????o com o mercado de trabalho, traduzida em seu perfil profissiogr??fico. O objetivo desta pesquisa foi identificar a percep????o dos professores de Controladoria do curso de Ci??ncias Cont??beis sobre a import??ncia da Interdisciplinaridade na forma????o do Contador, j?? que cabe a eles contribuir para a forma????o de futuros profissionais, aptos ao mercado de trabalho din??mico e exigente de compet??ncias. Para atingir esse objetivo, utilizou-se, em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, resultando dessa ??ltima a constata????o de que o fen??meno da Interdisciplinaridade ?? mais pensado e falado que efetivamente realizado no ensino superior brasileiro de Ci??ncias Cont??beis. A segunda etapa da pesquisa consistiu de pesquisa de campo, por meio de entrevista realizada com professores de Controladoria de quatro IES - Institui????es de Ensino Superior situadas no munic??pio de S??o Paulo. As informa????es obtidas confirmaram as constata????es da revis??o bibliogr??fica e chamaram a aten????o para o fato de que, embora sensibilizados pela import??ncia da Interdisciplinaridade na forma????o dos futuros contadores e, em sua maioria, praticantes intuitivos da Interdisciplinaridade, ainda h?? uma dist??ncia entre o falado e pensado e o efetivamente colocado em pr??tica pelos professores de Controladoria entrevistados.

This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-12T20:27:37Z No. of bitstreams: 2 Leon??o Barboza de Alencar.pdf: 2106468 bytes, checksum: 67719bc22e066cbff130bca58e37b9cf (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-12T20:27:37Z (GMT). No. of bitstreams: 2 Leon??o Barboza de Alencar.pdf: 2106468 bytes, checksum: 67719bc22e066cbff130bca58e37b9cf (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-08 / The National Curricular Guidelines for the undergraduate course in accounting, bachelor, define the work of completion as a curriculum option, and it is incumbent upon the institution that take issue the rules, which leads to the most distinct forms of parameters and procedures regarding the format, preparation, correction and final destination of the TCC and that may have an influence on the practices of faculty advisers. The present research aims to understand and analyze the practices adopted for guiding the work of completion of undergraduate Accounting in Institutions of Higher Education of the city of S??o Paulo, offering stricto sensu graduate studies and if such practices can promote integration between undergraduate and graduate school. In order to achieve the goal, interviews have been made with eight teachers, graduates with Master or Doctor, of four Institutions of Higher Education of the city of S??o Paulo, through a survey characterized as descriptive and qualitative type as the approach. The data were collected through documentary analysis and in-depth interview and analyzed by means of the technique of content analysis. The findings of the survey show that teachers guiding converge in many respects their practices of guidance when you establish a good relationship with the students, understand and try to overcome the difficulties that they report, adopt methodological rigour in guidance and correction of the work, recognize a good TCC and their goals and understand how relevant the participation of students in research projects. Dissonant points are that few are those who use their own research in the classroom, present disagreements, particularly on belief as to the purposes of the TCC in contribute to student learning and its insertion in scientific research and the world of work and in the way they deal with academic plagiarism. Other results show that not always the guiding teachers are the same who teach in the strict sense, not everybody knows or has participated in the preparation or review of your PPP IES, all are satisfied with the profession and with the guiding function and that the final placement at the TCC does not allow him to fulfil effectively its objectives, mainly the highlight and communicate the knowledge produced. The research findings have not found evidence of integration between graduation and post-graduation stricto sensu, therefore it can be concluded that the practices of guidance do not contribute adequately to promote integration between the two levels of education. / As Diretrizes Curriculares Nacionais para o curso de gradua????o em Ci??ncias Cont??beis, bacharelado, definem o trabalho de conclus??o de curso como um componente curricular opcional, cabendo ?? institui????o que o adotar emitir regulamenta????o pr??pria, o que enseja as mais distintas formas de par??metros e procedimentos quanto ao formato, elabora????o, corre????o e destino final dado ao TCC e que podem ter influ??ncia nas pr??ticas dos professores orientadores. A presente pesquisa tem por objetivo conhecer e analisar as pr??ticas adotadas por orientadores de trabalhos de conclus??o de curso de gradua????o de Ci??ncias Cont??beis, em IES da cidade de S??o Paulo, que oferecem p??s-gradua????o stricto sensu e se tais pr??ticas podem promover a integra????o entre a gradua????o e a p??s-gradua????o. Para atingir o objetivo foram feitas entrevistas com oito professores, titulados com grau de Mestre ou Doutor, de quatro IES da cidade de S??o Paulo, por meio de uma pesquisa caracterizada como descritiva quanto ao tipo e qualitativa quanto a abordagem. Os dados foram recolhidos por meio de an??lise documental e entrevista em profundidade e analisados por meio da t??cnica de an??lise de conteudo. Os achados da pesquisa apontam que os professores orientadores convergem em muitos aspectos as suas pr??ticas de orienta????o quando estabelecem um bom relacionamento com os alunos, entendem e tentam suprir as dificuldades que eles reportam, adotam rigor metodol??gico na orienta????o e corre????o dos trabalhos, reconhecem um bom TCC e seus objetivos e entendem como relevante a participa????o dos alunos em projetos de pesquisa. Como pontos dissonantes destaca-se que s??o poucos os que utilizam suas pr??prias pesquisas em sala de aula, apresentam discord??ncias, particularmente na cren??a quanto ??s finalidades do TCC em contribuir para o aprendizado do aluno e sua inser????o na pesquisa cient??fica e no mundo do trabalho e na forma como tratam o pl??gio acad??mico. Outros resultados demonstram que nem sempre os professores orientadores s??o os mesmos que lecionam no stricto sensu, nem todos conhecem ou j?? participaram da elabora????o ou revis??o do PPP de suas IES, todos mostram-se satisfeitos com a profiss??o e a com a fun????o de orientador e que o destino final dado ao TCC n??o permite que ele cumpra de forma eficaz seus objetivos, principalmente os de evidenciar e comunicar o conhecimento produzido. Os achados da pesquisa n??o permitiram encontrar evid??ncias da integra????o entre a gradua????o e a p??s-gradua????o stricto sensu, portanto conclui-se que as pr??ticas de orienta????o n??o contribuem adequadamente para promover a integra????o entre os dois n??veis de ensino.

This thesis deals with didactical analysis of subject matter system of accounting for business schools. The first research problem analyses school educational programme at two research business schools, regarding the demands of the reform. Two main hypotheses verifying the differences in key and professional competence of students in problem and traditional education utilization result from the second research problem. The thesis responds to the requirements by creating an educational material with IFRS issues for business schools. Project day for professional economic subjects has been developed on the basis of results, methodology processes and didactical materials resulting from the second research problem

Este trabalho tem por objetivo levantar dados que permitam avaliar a qualidade do ensino nos Cursos de Ciências Contábeis. Dois aspectos são abordados dentre aqueles considerados como problema na atual estrutura dos cursos oferecidos pelas Instituições de Ensino Superior IES. O primeiro procura focalizar os conceitos relativos às questões pedagógicas, particularmente sobre a metodologia de ensino a ser adotada. Pretende-se mostrar a necessidade de um rompimento com a forma tradicional de se ministrar aulas, que é centrada no professor. Considerando todas as mudanças pela qual o mundo está passando e que determina uma mudança radical no perfil do formando na era da informação. O segundo aspecto é o de identificar o estado em que se encontram as IES no que diz respeito a apropriação da informática pelo ensino, a começar pela identificação da existência dos equipamentos à disposição de professores e alunos. / This work contributes to the study looking for quality improvements in Accountancy Course. In the actual structure of the courses offered in High School Institutes, two problematic aspects are aborded. The first point shows to Accountancy Teachers conceptions on pedagogic questions, particularly on Teaching Methodology to be followed. It is demanded a rupture with the traditional way of ministering classes, which is centralized in the teacher. Considering all the transformations ot de world, and the radical change that the Informatics Era determines to the performance of the graduands; de second point identifies the conditions that High School Institutes give to students and teachers, concerning Computer Aided Instruction (CAI) and avaliable computers for all.

Este trabalho tem por objetivo levantar dados que permitam avaliar a qualidade do ensino nos Cursos de Ciências Contábeis. Dois aspectos são abordados dentre aqueles considerados como problema na atual estrutura dos cursos oferecidos pelas Instituições de Ensino Superior IES. O primeiro procura focalizar os conceitos relativos às questões pedagógicas, particularmente sobre a metodologia de ensino a ser adotada. Pretende-se mostrar a necessidade de um rompimento com a forma tradicional de se ministrar aulas, que é centrada no professor. Considerando todas as mudanças pela qual o mundo está passando e que determina uma mudança radical no perfil do formando na era da informação. O segundo aspecto é o de identificar o estado em que se encontram as IES no que diz respeito a apropriação da informática pelo ensino, a começar pela identificação da existência dos equipamentos à disposição de professores e alunos. / This work contributes to the study looking for quality improvements in Accountancy Course. In the actual structure of the courses offered in High School Institutes, two problematic aspects are aborded. The first point shows to Accountancy Teachers conceptions on pedagogic questions, particularly on Teaching Methodology to be followed. It is demanded a rupture with the traditional way of ministering classes, which is centralized in the teacher. Considering all the transformations ot de world, and the radical change that the Informatics Era determines to the performance of the graduands; de second point identifies the conditions that High School Institutes give to students and teachers, concerning Computer Aided Instruction (CAI) and avaliable computers for all.