The major purpose of this investigation is to make a limited but definite contribution to the task of revising the course of study in bookkeeping for the Indianapolis high schools.

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There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya. There is not itself much research about audit quality in Libya. In particular, there is not much research that has tried to measure audit quality in Libya. This study is an attempt to pursue further some of the issues around financial audit quality in Libya. Secondary data analysis presents observations of Libyan companies from 2006 to 2009 to measure discretionary accruals. It applies an appropriate type of statistical method, to identify accruals and then examine the type of audit opinion related to these statements. Findings indicate that there is earnings management in almost all financial statements. The findings divided all companies into 113 positive andl40 negative discretionary accruals. In addition, Findings indicate that auditors of the agency and auditors working for him/her self issued in general 85.7% unqualified (clean) audit opinion for financial statements that have earnings management, and 11% modified audit opinion. The results answer the first question in this study about the level of audit quality in Libya: audit quality level in Libya is low. The semi-structured interviews support finding of the secondary data analysis, that is the level of audit quality in Libya is low. Also findings indicate that in Libya there are some fundamental elements which themselves are insufficient to deal to develop audit quality. Furthermore, the Libyan audit context suffers from some obstacles and problems that prevent the development of audit quality.

This thesis concerns strategic profitability management. The emergence of strategic management accounting has created a growing need for companies to discover the key factors that affect profitability and then to understand how these factors should be managed. To fulfil strategic management accounting requirements necessitates the use of appropriate strategic management accounting techniques. However, the traditional profitability system is inappropriate to meet the task. In addition, there has also been a lack of attention paid by researchers to the study of the integration between the most important drivers affecting profitability (cost, assets, and revenue). Moreover, there has inadequate Investigation of the management of each driver using strategic management accounting techniques. Therefore, this study attempts to create a new model for managing profitability to fulfil the requirements of strategic management and to evaluate the perceptions of managers related to the influence of such a new proposed model on profitability. A broadly positivist View, which utilizes both deductive reasoning coupled with a quantitative approach, was employed to create the profitability model. The creation of profitability model is enacted through an exploratory study. In order to create the profitability model, this thesis proposes three models for managing the key profitability drivers (cost, assets and revenue). The building of these models is based on the determination of the most important factor (driver) and approach that affect profitability in each model's case. In the light of such determination, strategic management accounting techniques were proposed to manage each driver in each model. The comprehensive profitability model is also proposed using the measurement levels of the cost, assets and revenue models. Models were tested in the Egyptian communication and information technology sector. A self-administrated questionnaire delivered and collected by hand was used to examine the hypothesized relationships. A total of 190 valid responses were used for quantitative analysis. The hypotheses related to the components of all the proposed models were examined via non-parametric measure of association, Spearman's rho technique and ordinal regression technique. The study found that there is a positive association between each proposed driver in the cost, assets, and revenue and profitability models. It also found that there is a positive association between each proposed approach in the assets and revenue model, and profitability. The main conclusion of this thesis was that the profitability model, which contains the measurement levels of the cost, assets and revenue models, is the most appropriate model because its predictors are most strongly associated with the profitability. The findings of this study can be generalized to the Egyptian ICT sector's members. In addition, the generalization of findings beyond the Egyptian ICT sector should be made with caution.

Final thesis "Issue of inventories in a company with business activities" contains in a summary bookkeeping of inventories and other problems connected with inventories - evaluation of inventories in various parts of business cycle, problems with stocktaking, ordering of inventories. Ivnentories and their evaluation is defined under both czech law and international standards. In the last part there is an example of concrete czech company which is a member of international corporation.

From Memory to Mastery charts the development of commercial numeracy and accounting in America and the English-speaking Atlantic world between 1750 and 1880. Over this period, accounting evolved from a system of recordkeeping into a multifaceted instrument of control and analysis—from an aid to memory to an instrument of mastery. The traditional story of modern management begins in the factories of England and New England, extending only much later to the American South. This dissertation draws on textbooks and manuscript account books to argue that southern and West Indian plantations also influenced the development of bookkeeping. Scientific planters adopted sophisticated accounting practices, foreshadowing the rise of scientific management in the late nineteenth century. Their sophistication was not just incidental to the use of forced labor. Rather, the control of planters over their slaves made data easier to collect and more profitable to use. New methods were, in a sense, a byproduct of bondage. By contrast, the mobility of labor in the North made detailed recordkeeping necessary for keeping track of wages but relatively futile for detailed benchmarks and comparisons. Early northern factories distinguished themselves not by analyzing productivity but by mediating between firms and the market. They developed hybrid practices that bridged management hierarchies and market exchange. Commercial colleges educated clerical workers, accountants, and bookkeepers, providing the staff for a revolution in the organization of information. Though the rise of accounting helped planters and manufacturers to organize and control their expanding workforces, numeracy was not always class-biased. Textbooks and common schools spread numerical knowledge across a wide range of people, enabling them to turn the language of accounts to their own purposes. Account books reflect the power of their keepers, but bookkeeping is also a creative language that can be used by all kinds of people. This study bridges history and economics, blending qualitative and quantitative methods. The dissertation closes with a statistical analysis of accounting practices among Massachusetts corporations in the 1870s. Both these data and close readings of account books elsewhere in the dissertation suggest that practices were incredibly diverse but also fundamental to firm survival. Keeping accounts was a creative, narrative process that helped eighteenth- and nineteenth-century Americans to navigate the increasingly complex world around them.

This study demonstrates an original contribution to knowledge by providing a deeper understanding of management accounting practices in the context of service organisations. It explores a number of traditional and contemporary tools and their relationship to service organisations. The study focuses on the extent to which both traditional and contemporary tools are utilised in practice and also the underlying reasons why some tools become embedded in practice and the barriers and enablers of management accounting change in a service sector context. The study is explanatory in nature and uses a cross sectional survey to provide an understanding of what tools are used by service sector organisations and five in depth case studies to explore the nature of how the tools are used and the factors influencing the diffusion of new tools and the replication of existing tools. The analysis of the cases is done using Stones (2005) quadripartite framework which allows a sensitising of the data to provide insights into the external and internal structures which govern and are governed by the actions of the accountants. From the empirical research it was concluded that the management accounting practices of service sector organisations are similar to those of other organisational sectors and mainly rely upon the use of the traditional tools with limited use of the more contemporary tools. The exploration of the tools used in the case studies showed the internal structures in place which allowed the traditional tools to be embedded and replicated over time and also the external structures which when coupled with the internal structures resulted in barriers and enablers of change to the management accounting tools used. This thesis contributes to knowledge by providing a greater understanding of service sector management accounting and by the development of the strong structuration model to provide valuable insights into management accounting change and to demonstrate the continued theory practice gap in management accounting.

The purpose of the study is to develop and propose a system of industrial arts accounting and bookkeeping for the secondary schools of Fort Worth, Texas, if it is found, through the study, that the instructors of industrial arts in Fort Worth, Texas, need and desire a systematic method of keeping financial records.

The objective of this study is to examine the impact of financial literacy on entrepreneurialgrowth in Southern Nigeria. To achieve this, a qualitative research approach was employed.Twelve respondents were interview, and primary data were generated for this study viasemi-structured interview. The information were transcribed by listening to the recordingsof the interviews, and were analysed using qualitative data analysis method by comparingthe findings of this study with that of other empirical studies. Amongst others, it was foundthat educated entrepreneurs have a high level of financial literacy, entrepreneurs with highfinancial literacy are able to use banking services and bookkeeping to the benefit of theirbusinesses, entrepreneur’s knowledge of banking services enhances the growth of thebusiness since he will be able to access credit products from the banks to expand hisbusiness, entrepreneur’s bookkeeping knowledge helps him to monitor the growth of hisbusiness, and most businesses whose entrepreneur lacks bank services and bookkeepingliteracy do not do well. Therefore, it was recommended that financial institutions shouldmake the keeping of accounting books mandatory for any entrepreneur or business thatwants to benefit of their credit facilities.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-10-04T17:00:00Z No. of bitstreams: 1 Juliana Margarida Fernandes.pdf: 1440927 bytes, checksum: b3da327ca85c28276291c3700db0bdc3 (MD5) / Made available in DSpace on 2016-10-04T17:00:00Z (GMT). No. of bitstreams: 1 Juliana Margarida Fernandes.pdf: 1440927 bytes, checksum: b3da327ca85c28276291c3700db0bdc3 (MD5) Previous issue date: 2016-06-20 / The international convergence of financial statements required a constant improvement from the professional accounting aligned with global best practices. Within this process of change, the government also had to adapt by editing a new Law for Corporations (nº 11.638/2007) which had also to be corrected through the Transition Tax Regime published in Law (nº 11.941/2009). Another achievement made by government in regard to evoking the importance of electronic media to generate reliable and useful information, especially in a timely manner. The government has been aware of this new need for agile information and with the use of electronic means has achieved broad objectives of benefits such as, for example, sharing the information provided in all spheres of government, relieving the taxpayer and avoiding possible fraud. Given this unique setting, in which the government needs to converge to the taxpayers’ needs, the Fiscal Bookkeeping project has been created. This project aimed to exempt businesspeople from delivery accessory statements (Declaration of Economic and Tax Information of Legal Entities, Counting Book of Taxable Income and Calculation of Book of Social Contribution) and broadcast on Public Digital Bookkeeping System environment FCONT where this represented the tax neutrality, derived from expense, revenue and cost accounts of the Companies and now, all of this information would be prepared and submitted in a single file, the tax Bookkeeping. This paper conducted an exploratory research grounded on a literature review on the subject and a survey conducted through a questionnaire with several companies in which the respondents attended mainly the accounting and tax areas. The main objective of this survey was to capture the companies’ perception regarding this transition from the ancillary obligations to the electronic environment and the government's proposal, especially in regards to cost savings after the implementation of the electronic bookkeeping. All in all, it could be observed in the study group, that there is relatively favorable perception regarding the impact of this process by the companies / A convergência internacional das demonstrações contábeis exigiu do profissional contábil o aperfeiçoamento constante em alinhamento às boas práticas mundiais. Dentro desse processo de mudança, o governo também se adequou ao editar nova Lei para as Sociedades Anônimas (nº 11.638/2007), como, também, corrigiu distorções fiscais, oriundas desses efeitos via Regime Tributário de Transição, também editado em Lei (nº 11.941/2009). Outro feito do governo tem sido no sentido de evocar a importância dos meios eletrônicos para a geração de informações confiáveis, úteis, principalmente em tempo hábil. O governo tem estado atento a essa nova necessidade de informações ágeis, com a utilização de meio eletrônico para concretizar objetivos amplos de benefícios como, por exemplo, compartilhar as informações transmitidas em todas as esferas governamentais, desonerar o contribuinte e evitar possíveis fraudes. Diante desse cenário único, no qual as necessidades governamentais convergem para as dos contribuintes, surgiu o projeto Escrituração Contábil Fiscal. Nesse projeto objetivou-se dispensar os empresários da entrega de declarações acessórias (Declaração de Informações Econômico-Fiscais da Pessoa Jurídica, Livro de Apuração do Lucro Real e Livro de Apuração da Contribuição Social) e da transmissão no ambiente Sistema Público de Escrituração Digital do FCONT, em que esse representava a neutralidade tributária, oriunda das contas de despesa, receita e custo das Companhias sendo que agora, todas essas informações seriam preparadas e transmitidas em um único arquivo, a Escrituração Contábil Fiscal. O presente trabalho, com pesquisa do tipo exploratória foi realizado por meio de revisão da literatura sobre o tema e pesquisa em diversas empresas nas áreas contábeis e fiscais utilizando o questionário como ferramenta de coleta de dados, com o objetivo de verificar a percepção das empresas nesse processo de transição das obrigações acessórias para o ambiente eletrônico, e se a proposta do governo, principalmente no que tange à redução de custos, foram percebidas após a implantação e execução desse projeto. Em linhas gerais, no grupo estudado, pode-se observar que há percepção relativamente favorável no tocante aos impactos desse processo pelas empresas