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Accounting Measurement Bias and Executive Compensation Systems

Description: This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative accounting methods and whether any such systematic difference helps explain accounting choice. Parameters estimated in fixed-effects endogenous switching regression models were used to test the risk-shielding and incentive-allocation hypotheses. The models were estimated across a dataset consisting of 1151 executive-year observations of annual compensation paid to 222 top-level executives in 40 oil and gas firms. The dataset was partitioned by accounting method and separate models estimated for the full cost and successful efforts partitions. The tests provided modest support for the risk-shielding and incentive-allocation hypotheses, revealing that accounting measurement bias is used to focus incentives for effort in the exploration activity and to reduce executives' exposure to production risk. The design also allowed an estimate of the proportional change in compensation that was realized from the accounting choice actually made.
Date: December 1994
Creator: Boone, Jeffery Paul
Partner: UNT Libraries

A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool

Description: The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?
Date: December 1994
Creator: Arnett, Charles A. (Charles Augustus)
Partner: UNT Libraries

The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

Description: This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by using a control group and comparing two proxies of subject task knowledge; years of pricing experience and a measure of the cognitive structure of pricing knowledge. In addition, this research manipulates task complexity by using two different accounting systems. These systems vary in the number of cost pools used in allocating overhead, resulting in differentially projected cost and profit information. A total of 60 subjects participated in a computer laboratory experiment. These subjects were non-accountants with varying amounts of pricing knowledge. Subjects were randomly assigned to six experimental groups which varied by feedback type (no accounting feedback, outcome feedback only, or a combination of outcome and task properties feedback) and task complexity (high or low number of overhead cost pools). The subjects attempted to (1) maximize profits for a product during 15 rounds of pricing decisions, and (2) accurately estimate their profit for each round. The experimental results indicate no difference in performance between the three feedback types examined. However, increases in both subjects' pricing knowledge and the number of cost pools do influence feedback effectiveness. This study suggests that the amount of the users' task knowledge may influence the effectiveness of current accounting reports. In addition, increasing the number of cost pools in accounting systems may be beneficial for all users.
Date: May 1997
Creator: Smith, David M., 1961-
Partner: UNT Libraries

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

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 factors in gaining acceptance for Western accounting practices. The adoption of Western financial reporting practices may be dysfunctional to a developing nation like Bahrain if these practices do not provide relevant information about corporate performance. Therefore, Bahrain, as well as other developing countries, needs to proceed cautiously before adopting Western corporate reporting practices.
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Partner: UNT Libraries

[Accounting Club Banquet]

Description: Photograph of a man receiving a place card during the Accounting Banquet in December of 1961. The unidentified men in the image are seated along a long table with two men standing, one receiving a piece of paper from the other. The table is covered with the remnants of a dinner and along the back wall is a wall sconce, a large mirror, and a buffet table- situated behind the two standing gentlemen.
Date: December 14, 1961
Partner: UNT Libraries Special Collections

[Accounting Banquet, 1961]

Description: Photograph of the Accounting Banquet being held in 1961. The unidentified men in the image are talking and eating together along a large dinning table that turns around the room. A finger in front of the lens causes the black mass in the top left of the frame.
Date: December 14, 1961
Partner: UNT Libraries Special Collections

[Accounting Banquet, 1961]

Description: Photograph of accounting club members at the Accounting Banquet in 1961. The unidentified men and women are talking and eating along different dinning tabled in the room. A large mirror, wall sconces, and furniture decorate the background of the event.
Date: December 14, 1961
Partner: UNT Libraries Special Collections

[Accounting Banquet, 1961]

Description: Photograph of the Accounting Club's Banquet in 1961. The Unidentified men are all turned toward one man standing up and looks to be giving a speech. Dinner table settings are place in front of each gentlemen, the room is decorated with a large mirror and wall sconces.
Date: December 14, 1961
Partner: UNT Libraries Special Collections

Combined Financial Report of the University of North Texas System: For the year ended August 31, 2002

Description: Financial report for the University of North Texas System (including the UNT Denton, Texas campus and the UNT Health Science Center in Fort Worth, Texas) contains information about revenues and expenditures for the organization during the 2001-2002 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2002
Creator: University of North Texas System
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas: For the year ended August 31, 2001

Description: Financial report for the University of North Texas in Denton, Texas contains information about revenues and expenditures for the organization during the 2000-2001 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2001
Creator: University of North Texas
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas at Dallas: For the year ended August 31, 2011

Description: Financial report for the University of North Texas at Dallas contains information about revenues and expenditures for the organization during the 2010-2011 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: November 2011
Creator: University of North Texas at Dallas
Partner: UNT Libraries Special Collections

Combined Financial Report of the University of North Texas System: For the year ended August 31, 2007

Description: Financial report for the University of North Texas System (including the UNT Denton, Texas campus and the UNT Health Science Center in Fort Worth, Texas) contains information about revenues and expenditures for the organization during the 2006-2007 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2007
Creator: University of North Texas System
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas System Administration: For the year ended August 31, 2012

Description: Financial report for the University of North Texas System Administration contains information about revenues and expenditures for the organization during the 2011-2012 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: November 2012
Creator: University of North Texas System. Administration.
Partner: UNT Libraries Special Collections

University of North Texas Requests for Legislative Appropriations For Fiscal Years 2012 and 2013

Description: Report submitted by the University of North Texas to the Texas 81st regular legislature requesting appropriations to fund university programming and activities. It includes an overview of the university's goals, summaries of appropriations requests for fiscal years 2012 and 2013, and supporting documentation.
Date: October 18, 2010
Creator: University of North Texas
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas: For the year ended August 31, 2000

Description: Financial report for the University of North Texas in Denton, Texas contains information about revenues and expenditures for the organization during the 1999-2000 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2000
Creator: University of North Texas
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas: For the year ended August 31, 2008

Description: Financial report for the University of North Texas in Denton, Texas contains information about revenues and expenditures for the organization during the 2007-2008 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2008
Creator: University of North Texas
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas: For the year ended August 31, 2012

Description: Financial report for the University of North Texas in Denton, Texas contains information about revenues and expenditures for the organization during the 2011-2012 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2012
Creator: University of North Texas
Partner: UNT Libraries Special Collections

Combined Financial Report of the University of North Texas System: For the year ended August 31, 2008

Description: Financial report for the University of North Texas System (including the UNT Denton, Texas campus and the UNT Health Science Center in Fort Worth, Texas) contains information about revenues and expenditures for the organization during the 2007-2008 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: 2008
Creator: University of North Texas System
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas System Administration: For the year ended August 31, 2003

Description: Financial report for the University of North Texas System Administration contains information about revenues and expenditures for the organization during the 2002-2003 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: November 2003
Creator: University of North Texas System. Administration.
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas Health Science Center: For the year ended August 31, 2007

Description: Financial report for the University of North Texas Health Science Center contains information about revenues and expenditures for the organization during the 2006-2007 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: November 2007
Creator: University of North Texas. Health Science Center at Fort Worth.
Partner: UNT Libraries Special Collections

Financial Report of the University of North Texas Health Science Center: For the year ended August 31, 2003

Description: Financial report for the University of North Texas Health Science Center contains information about revenues and expenditures for the organization during the 2002-2003 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: November 2003
Creator: University of North Texas. Health Science Center at Fort Worth.
Partner: UNT Libraries Special Collections