UNT Theses and Dissertations - 8 Matching Results

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A Theoretical and Empirical Investigation into the Application af a Cash-Flow Accounting System

Description: The objective of this research is to make a theoretical and empirical investigation into the application of a cashflow accounting system. The theoretical investigation provides a definition for cash-flow accounting; it also examines the major arguments for a cash-flow reporting system. Three hypotheses are proposed for testing. The first states that during periods of changing prices, performance indicators that are based on the conventional accrual accounting will diverge from performance indicators that are based on cash-flow accounting and will continue to diverge over time. The second states that this divergence will disappear if the effects of inflation are partialled out. The third states that cash-flow statements, properly interpreted, will enable users to predict business failure.
Date: December 1983
Creator: Habib, Abo-El-Yazeed Tawfik
Partner: UNT Libraries

An Analysis of the Success and Failure Factors of Accounting Graduates from Predominantly Black Colleges and Universities Who are Employed by Big Eight Accounting Firms

Description: The major thrust of this study is to identify factors that contribute to turnover of black accountants in public accounting and to identify the factors that lead to the success or failure of black accountants. This research was limited to the eight largest national public accounting firms in the United States (the Big Eight). Open-ended questions about the reasons for (1) turnover of black accountants in public accounting firms, (2) success of black accountants in public accounting firms, and (3) failure of black accountants in public accounting firms were presented to three groups of respondents. The population includes (1) personnel managers and supervising personnel in Big Eight firms, (2) black accountants who are either presently or were previously employed by Big Eight firms, and (3) accounting faculty members at predominantly black institutions.
Date: August 1983
Creator: Marshall, Clifford L. (Clifford Leon)
Partner: UNT Libraries

An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements

Description: This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
Date: May 1985
Creator: Allen, George Louis
Partner: UNT Libraries

An Empirical Investigation of the Effects of Individual Differences and Data Models on the Ease-of-Use of Database Query Facilties by Casual Users

Description: The problem motivating this study is that database query facilities are not effectively meeting the needs of casual users. A solution to this problem is especially important due to the increasing number of potential casual users. There is considerable controversy revolving around the question of which elements and/or which combination of elements within the casual users' environment are necessary to provide an effective man/machine interface. The purpose of the study is to extend the basic knowledge relating to the effect of using different data models, the effect of cognitive style differences, and the interaction effects of these two independent variables on casual users' performance and confidence in writing database queries. The data models being investigated are the relational, hierarchical, and network models. The cognitive style classifications used are two of the Jungian dimensions, Sensing/Intuition and Thinking/Feeling.
Date: August 1984
Creator: Ray, Howard N. (Howard Newton)
Partner: UNT Libraries

Legal Service Marketing: An Exploratory Study of Attorney Attitudes in the State of Texas

Description: The problem of this investigation was to make an exploratory examination of attorney attitudes concerning legal service marketing. The study was confined to attorneys licensed to practice law in the State of Texas. Items of specific interest were the implicit and explicit marketing management philosophies of attorneys, attitudes toward various promotional and media issues with respect to legal marketing, and attitudes toward serving the interest of various publics in the practice of law.
Date: August 1984
Creator: Ingram, Tom L.
Partner: UNT Libraries

An Empirical Exploratory Audit Study of the Effectiveness of the Retail Buyer of Fashion Wearing Apparel in Meeting Constituent Markets' Wants and Needs

Description: This study is designed as an exploratory empirical attempt to audit the effectiveness with which retail buyers select fashion wearing apparel that meets needs and wants of their constituent target markets. This study presents the retail buyer of fashion wearing apparel as the "gatekeeper" who controls the flow of apparel products through various "checkpoints" as these products move from producer to consumer, thus controlling product availability. This study has a three-fold purpose. The first is to determine if significant differences exist between retail buyers' selections (ratings) and constituent market selections (ratings) when given like; alternatives on manufacturing levels. The second is to determine whether differences exist between the extents to which department store retail buyers and specialty store retail buyers meet the needs and wants of their constituent markets. The third purpose is to determine if significant differences exist between sales performances of like and unlike retail buyer/consumer choices.
Date: August 1981
Creator: Taylor, Ruth Arleen Lesher
Partner: UNT Libraries

An Empirical Examination of Certain Aspects of Auditor Changes in NYSE, AMEX, and Selected OTC Companies

Description: The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in the auditor changes. In most of the tests designed to achieve these purposes, statistically defensible results were obtained using the nonparametric chi-square test for significance of observed differences and the McNemar test for significance of changes, at the .05 level.
Date: May 1981
Creator: McConnell, Donald K., Jr.
Partner: UNT Libraries

Analysis of Trends in Middle Management Training and Development Between 1963 and 1979

Description: The purpose of this study was to analyze the trends that have developed in middle management training and development since 1963. Both primary and secondary research data were used. The base data utilized were from a 1963 study by M. Gene Newport. Primary data were acquired from a questionnaire mailing to 251 members of the American Society for Training and Development (ASTD). Additional primary data were gained from personal and telephone interviews with various training and development personnel. The 251 questionnaires were mailed to companies within 12 different industries. There were 101 questionnaire respondents for a return percentage of 40 percent.
Date: August 1980
Creator: Middlebrook, Billy J.
Partner: UNT Libraries