The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt

The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt

Date: December 1998
Creator: Dahawy, Khaled M.
Description: This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.
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An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

Date: December 1998
Creator: Styles, Alan K. (Alan Keith)
Description: In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examined the activities and effectiveness of the FRRP. This dissertation attempts to extend Brandt et. al (1997) and add to understanding of the origins and regulatory actions of the FRRP.
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A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

Date: April 1998
Creator: Koeplin, John P. (John Peter)
Description: Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior ...
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Cultural Influences on the ABC Implementation under Thailand's Environment

Cultural Influences on the ABC Implementation under Thailand's Environment

Date: May 1999
Creator: Morakul, Supitcha
Description: This study examines the influences of culture on the implementation of a U.S.-based Activity-Based Costing (ABC) in three Thai organizations.
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The Changing Role and Responsibilities of Audit Committees in the United States

The Changing Role and Responsibilities of Audit Committees in the United States

Date: August 2010
Creator: Teed, Dan Graham
Description: The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of professional managers. They claimed this "new form of absolutism" required governmental oversight and viewed boards of directors as part of management, rather than monitors for shareholders. The Securities and Exchange Commission (SEC) proposed that corporations establish a special board committee, made up of "nonofficer members" in response to the McKesson & Robbins scandal of the late 1930s. My dissertation examines the evolution of the U.S. corporate audit committee through three specific time periods: (1) 1920-1954; (2) 1955-1986; and (3) 1987 to the passage of the Sarbanes-Oxley Act of 2002. My purpose is to determine if evolution of the audit committee throughout these periods has been a reform continually couched in symbolism or whether the audit committee concept has evolved into real reform, allowing proper corporate governance and mitigation of unchecked corporate power. My analysis is a traditional empirical analysis, relying on both primary and secondary sources to develop a coherent ordering of facts. I use narrative ...
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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Description: The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important ...
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The Role of Accounting Information in Investor Assessments of Corporate Takeovers

The Role of Accounting Information in Investor Assessments of Corporate Takeovers

Date: December 1993
Creator: Thornton, Phillip W. (Phillip Wynn)
Description: The objective of this research is to assess whether the financial markets impute motives to bidding firm managers in setting the new equilibrium share price at the time a tender offer is announced.
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An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Date: December 1993
Creator: Vollmers, Gloria Lucey
Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
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An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

Date: December 1992
Creator: Michael, Rodney R. (Rodney Richard)
Description: This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these changes highlights three factors: the relationship between the accounting system and the labor force, the emergence of accounting as a control mechanism and the diminishing informational content of the firm's annual reports. Primary sources are used to document the perspectives of the Quincy management and to assess the motivations for accounting processes such as internal control, auditing procedures, responsibility centers and other managerial practices. This study addresses the inherent nature of accounting information and its relationship to the economic and social environment of an individual firm in the nineteenth century.
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An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

Date: December 1996
Creator: Pence, Diana Kay
Description: George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why ...
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