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The recent proposal by the Group of Four Plus One to modify the accounting treatment of operating leases has attracted considerable comment. However, a review of the publicly available submissions to this proposal reveals that no one has addressed the issue in terms of the primary objective of general purpose financial reports, that is, to provide decision useful information to non-professional investors. This thesis seeks to redress this gap by providing some evidence of the ability of nonprofessional investors to evaluate operating leases as they are presented according to current accounting standards and alternative presentation formats. The thesis reports the results of an experiment carried out on surrogates for nonprofessional investors. The main finding is that the vast majority of subjects were unable to evaluate operating lease information when it was disclosed in the notes, rather than reported in the body of the Statement of Financial Position. Subjects consistently relied on reported figures and seemed unable to incorporate information presented in the notes to the financial reports, even when the links between the notes and the reported figures were made more obvious than is currently the case. The finding has a number of implications. It would appear that the existing accounting treatment of operating leases is the source of a structural information asymmetry, as a substantial proportion of users were unable to evaluate information relating to operating leases. This information asymmetry should be removed for reasons of economic efficiency. The recent withdrawal by non-professional investors from equity markets shows that non-professional investors will react strongly if they start to doubt the ability of general-purpose financial reports to provide them with decision useful information.

Thesis (Ph. D.)--Victoria University (Melbourne, Vic.), 2006. / Includes bibliographical references.

A research report submitted In partial fulfilment of the degree of Masters of Commerce in Accounting, School of Accountancy, 2015 / This study is concerned with the adoption of materiality as a key reporting principle in the integrated report. This study investigates how preparers are determining which information is material and ought to be included in their integrated reports. The influence of logics is observed through an investigation of the different conceptualisations of the materiality concept by the preparers of integrated reports. Qualitative data was gathered from interviews with preparers of integrated reports in South Africa. The data was analysed using a grounded theory approach and the interplay between old and new logics that are shaping materiality in integrated reporting was identified. The findings of this research indicate that there are three groups of preparers each embodying different logics. The compliance preparers view integrated reporting as a compliance exercise. The stakeholder-aware preparers are aware that the integrated report should communicate with a wide variety of stakeholders and the interpretive preparer uses the integrated report not only to communicate to stakeholders but to identify weaknesses with in the entity. The findings also indicate that there are variations in practices and understandings of materiality and reveal differing organisational priorities which highlight the extent to which materiality is a social and behavioural phenomenon. The research adds to the limited body of corporate governance research drawing on an interpretive epistemology to explore recent reporting developments in a South African context the findings of this study will be relevant for the current debate about materiality in the integrated report, especially given the emergence of integrated corporate report. Keywords: King 3, GRI, Sustainable reporting, South Africa, Materiality, Institutional Logics, Integrated report. / MT2017

Bibliography: leaves 276-295. / vi, 448, [32] leaves : ill. ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Thesis (Ph.D.)--University of Adelaide, Dept. of Education, 1995

Summary of the Scientific Activities of the Institute in 2000

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There is no abstract available for this thesis.

Throughout the history of American education there have been many procedures, methods and systems used in reporting pupil progress in school. It is important to appraise the perceptions of individuals directly involved when a change has been made or is contemplated.The purpose of the study was to identify the perceptionsof the students of the Fifth Street School, Connersville, Indiana, as well as the perceptions of the parents and teachers of the students in regard to the effectiveness of the parent-teacher conference method of reporting pupil progress in school.The review of literature revealed that the three basic methods of reporting pupil progress were written, oral, and a combination of the written and oral method. Several authorities believed that the face-to-face oral reporting method, between parent and teacher, to be an important part of the reporting of pupil progress.Interview guides were developed for the students, parents and teachers included in the study. All were interviewed separately and perceptions of the reporting systemnoted.The following major conclusions of the study were noted:1. Students learned what their individual strengths and weak nesses were during student-teacher conferences. Individual attention directed to each student by the teacher was a factor in motivating them to do their best work in school. When given a choice as to the method of individual evaluation they preferred, the majority chose the written report.2. Parents indicated satisfaction with the amount and kinds of information they received about their child from the parent-teacher conference method of reporting. The parents were equally divided as to their preference of receiving written or conference reports of pupil progress from the teachers.3. Teachers believed that the parent-teacher conference method was the best system to report pupil progress to parents. Difficulties in scheduling the conferences and the numberof conferences held with only one parent in attendance were noted. The teachers expressed a unanimous opinion in wanting to continue the teacher-parent conference method of reporting pupil progress to parents.There is no one best method to report pupil progress in school. Any school corporation desiring to change the method of reporting pupil progress should define the educational philosophy of the school system, have goals stated clearly, and provide a comprehensive training program for their teaching staff for maximum success.

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