UNT Libraries - 5 Matching Results
Search Results
- An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries
- This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introduced by Tinker [1980] and refined by Cooper and Sherer [1984], emphasizes a persuasive social relations dimension. This theory motivates selection of three countries (the United States, France, and Japan) that appear to have divergent socio-cultural environments. An exploratory and analytical approach of modified (enlarged) exogenism, developed by Smith [1973, 1976] and adapted to accounting by McKinnon [1986], provides an analytic structure for this exploratory investigation. Modified exogenism focuses upon an open, dynamic social system (the process of financial accounting), and provides analysis reflecting four major areas (the environment, intrusive events, intra-system activity, and trans-system activity). After examining the nation-specific financial accounting (socio-economic) structures for each country, an analysis of selected financial disclosures attempts to gain a better understanding of how socio-economic factors have influenced the development of financial accounting. My primary objective is to attempt to provide some insight about ,how diverse socio-political factors have impacted the development of financial accounting in three countries. Library research of nation-specific literature attempts to extract a relatively accurate picture of social, political, and economic institutions and policies, and relates such findings to financial accounting processes for each nation. This dissertation attempts to provide a necessary foundation for future theoretical international accounting harmonization studies.
- The German Submarine Cables and United States Diplomacy, 1914-1927
- Immediately after the outbreak of the World War, Great Britain, France and Japan cut the German submarine cables which were situated in the different oceans of the world. The study of the submarine cables during the World War and its aftermath is a complex problem. To understand the post-war negotiations, previous international agreements, treaties and the ownership, operation and financing of the cables must be understood.
- Policies to Change the World: Energy Sufficiency - Eight Policies towards the Sustainable Use of Energy
- This booklet discusses how energy sufficiency is the best solution for reducing energy consumption and waste. It presents policies for reducing global energy consumption such as energy auditing, phasing out incandescent light bulbs, combined heat/cooling energy and power, carbon-negative cooking, smart metering, area road pricing, and other measures.
- Purchasing Power Parity and the Efficient Markets: the Recent Empirical Evidence
- The purpose of the study is to empirically determine the relevance of PPP theory under the traditional arbitrage and the efficient markets (EPPP) frameworks during the recent floating period of the 1980s. Monthly data was collected for fifteen industrial nations from January 1980 to December 1986. The models tested included the short-run PPP, the long-run PPP, the EPPP, the EPPP with deviations from expectations, the forward rates as unbiased estimators of future spot rates, the EPPP and the forward rates, and the EPPP with forward rates and lagged values. A generalized regression method called Seemingly Unrelated Regression (SUR) was employed to test the models. The results support the efficient markets approach to PPP but fail to support the traditional PPP in both the short term and the long term. Moreover, the forward rates are poor and biased predictors of the future spot rates. The random walk hypothesis is generally supported.
- Renewables 2010: Global Status Report
- This report describes economic trends in building the capacity of renewable energy in several countries.