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Social and environmental accounting thesis proposal

Social and environmental accounting thesis proposal to answer whether

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Example accounting dissertation subject 1:

A comparative look at the prosperity of ‘green’ accounting policy inside the finance departments of two major United kingdom universities

‘Green’ accounting seeks to include the expense of ecological measures in to the financial statements of companies and organisations. Numerous universities within the United kingdom promote their ‘green’ credentials, for instance through new ‘green’ building programmes, recycling, limited use of vehicles and so forth.

However, just how much do universities acknowledge these 4 elements within their financial accounts? This research will check out the public accounts of two universities having a view towards the complete inclusion of ‘green’ projects and determines whether you will find significant cost variations or that universities suppress the real price of such measures.

Recommended initial subject studying:

  • Gallhofer, S. and Haslam, J. (1997) ‘The direction of eco-friendly accounting policy: Critical reflections’, Accounting, Auditing Accountability Journal. Vol. 10(2), pp.148-174.
  • Larrinaga-Gonzalez, C. and Bebbington, J. (2001) ‘Accounting change or institutional appropriation?A situation study from the implementation of ecological accounting’, Critical Perspectives on Accounting, Vol. 12(3), pp. 269-292.

Example accounting dissertation subject 2:

An research into the extent that intellectual capital is really a hidden value in company fiscal reports with regards to Nokia, Samsung and Microsoft.

Intellectual capital may be the understanding, skills and talent from the employees of the organization. Accordingly, it’s an intangible asset that can help a company to attain its core competences. However, as intellectual capital implies the abilities and understanding from the employees it is not easy to classify into financial terms resulting in numerous difficulties in the quantification upon the total amount sheet. In this particular dissertation these contentions are assessed via a situation study of three firms: Nokia, Samsung and Microsoft, as well as their fiscal reports are analysed for that 4 year period 2007 to 2011.

Social and environmental accounting thesis proposal four year period

Recommended initial subject studying:

  • Klein, D.A. (1998) The proper control over intellectual capital. Boston: Butterworth-Heinemann.
  • Kok, A. (2007) ‘Intellectual capital management included in understanding management initiatives at institutions of greater learning’. Electronic Journal of Understanding Management. Vol. 5(2), pp. 181-192.
  • Lin, C.Y. and Edvinsson, L. (2010) National intellectual capital: An Evaluation of 40 countries. New You are able to: Springer.
  • Marr, B. (2005) Perspectives on intellectual capital. Boston: Butterworth-Heinemann.

Example accounting dissertation subject 3:

A vital audit from the Financial Performance and Business of TUI Travel Plc.

Using Pestel and SWOT analysis this accounting dissertation analyses yesteryear four year’s annual reports and fiscal reports of TUI Travel. After that this research blogs about the market position of TU and among its largest competitors: Thomas Prepare. This dissertation accordingly has three over-riding objectives to evaluate the current market position of TUI. Next, it analyses the present and future potential market environments where the firm operates. Thirdly, it provides recommendations regarding how TUI can further enhance its present market strength through evaluating the techniques it employs with individuals of Thomas Prepare.

Recommended initial subject studying:

  • Dale, C. (2000) ‘The United kingdom tour operating industry: An aggressive analysis’. Journal of Vacation Marketing, Vol. 6(4), pp.357-367.
  • Evans, N. Campbell, D. and Stonehouse, G. (2003) Proper management for tourism and travel. Oxford: Butterworth-Heinemann.
  • Porter, M.E. (1998) Competitive strategy: Approaches for analyzing industries and competitors. New You are able to: Free Press.

Example accounting dissertation subject 4:

An assessment from the role and effectiveness of audit committees in India and Saudi Arabia: A comparative study

Audit committees are ‘sub-committees of largely non-executive company directors whose work encompasses matters associated with audit, financial reporting and internal control’ (Al-Twaijry et al. 2002: 289). Accordingly, this dissertation seeks to assess the roles and procedures utilized by audit committees in 2 developing countries: Saudi Arabia and India. Through so doing the work further seeks to evaluates the extent that their incorporation has led to changes to corporate governance that bring the interior auditing regimes both in countries more into line with individuals from the western hemisphere. This really is therefore a dissertation that does not only compares two countries but furthermore after that contextualises individuals findings inside a wider global arena.

Recommended initial subject studying:

  • Al-Twaijry, A. Brierley, J. and Gwilliam, D. (2002) ‘A test from the role of audit committees within the Saudi Arabian corporate sector’, Corporate Governance, Vol. 10(4), pp.288-297.
  • Al-Mudhaki, J. and Joshi, P.L. (2004) ‘The function and processes of audit committees in Indian corporate governance: Empirical findings’, Worldwide Journal of Auditing, Vol. 8, pp. 33-47.
  • Turley, S. and Zaman, M. (2007) ‘Audit committee effectiveness: Informal processes and behavioural effects’, Accounting, Auditing Accountability Journal. Vol. 20(5), pp. 765- 788.

Example accounting dissertation subject 5:

An research into the existing and future likely growth patterns of Thornton’s and Hotel Chocolate according to Z score analysis

This dissertation applies Z score analysis to 2 competing firms upon the British high-street. The shops selected both represent middle to high finish chocolatiers and although the first is a lengthy term established name another is really a relative newcomer. With an analysis of the business reports, annual reports and share prices, this research not just comments on their own existing market positions but the nature of the likely growth within the coming 2 yrs. This can be a dissertation that mixes practical financial models with statistics to supply a dynamic research into the economic realities of the sectoral interest inside the United kingdom.

Recommended initial subject studying:

  • Brigham, E.F. and Ehrhardt, M.C. (2010) Financial management theory and exercise. Mason, OH: Cengage Learning.
  • Caroll, G.E. (2010) Corporate status and also the press: Agenda-setting within business news coverage in developed, emerging, and frontier markets. New You are able to: Taylor Francis.
  • Fisher, M. Fisher, M.L. and Raman, A. (2010) The brand new science of retailing: How analytics are transforming the availability chain and improving performance. Boston: Harvard Business Press.
  • Grossman, T. and Livingstone, J.L. (2009) The portable Master of business administration in finance and accounting. Hoboken, NJ: John Wiley Sons.

Example accounting dissertation subject 6:

The influence of economic education among senior executives of SMEs regarding hedging conduct

How can the senior executives in promising small to medium enterprises (SMEs) determine the right utilization of derivatives? Various factors could be assumed to affect hedging conduct, for example risk perception and existing risk exposure. However, the amount of professional expertise – such as possible acquired through educational qualifications for example MBAs, accounting or financial aspects levels – isn’t broadly examined included in the decision-making process. This research surveys greater than 100 firms to find out whether such decisions are largely outsourced due to inadequate internal expertise, or if management is sufficiently capable of make such decision.

Recommended initial subject studying:

  • Joost, M.E. and Pennings, P.G. (2004) ‘Hedging behavior in medium and small-sized enterprises: The function of unobserved heterogeneity’, Journal of Banking and Finance, Vol. 28(5), pp. 951-978.
  • McLaney E.J. (2009) Business finance: Theory and exercise. London: Prentice Hall/Financial Occasions.

Example accounting dissertation subject 7:

An research into the value relevance of accounting information inside the United kingdom following the adoption of Worldwide Financial Reporting Standards

By The month of january, 2005, all listed companies within the United kingdom are needed to organize their financial plan in compliance using the IFRS. This empirical study investigates three distinct aspects. First, it views the accounting variations between your United kingdom standards and IFRS. Next, the research explores the alterations in value relevance of United kingdom GAAP and IFRS book values and connected internet earnings. Thirdly, it examines the result of how big firms around the value relevance of book values and internet earnings. The study is dependant on accounting information of United kingdom companies on the London Stock Market FTSE 350 2007-2011.

Recommended initial subject studying:

  • Callao, S. Jarne, J. and Lainez, J. (2007) ‘Adoption of IFRS in The country: Impact on the comparability and relevance of monetary reporting’, Journal of Worldwide Accounting, Auditing and Taxation. Vol.16, pp.148-178.
  • Chan, K.C. and Seow, G.C. (1996) ‘The association between stock returns and foreign GAAP earnings versus earnings adjusted to all of us GAAP’, Journal of Accounting and Financial aspects. Vol. 21 (Feb), pp. 139-158.
  • Christensen, H.B, Lee, E. and Master, M. (2007) ‘Mix-sectional variation within the economic effects of worldwide accounting harmonization: The situation of mandatory IFRS adoption within the UK’, The Worldwide Journal of Accounting. Vol. 42, pp.341-379.

Example accounting dissertation subject 8:

Methods in worldwide accounting: An evaluation

This dissertation first addresses the means by which accounting practices could be influence by politics (both country specific and globally) and after that compares the need for the IFRS. Getting done this it questions why variations in accounting practices persist and achieves this through a variety of country specific situation studies. These situation research is then contextualised globally with regards to connected issues including share possession patterns and also the globalisation of investment. Because of the recent financial crash it is really an area by which there’s an increasing body of literature being printed.

Recommended initial subject studying:

  • Ashbaugh, H. and Pincus, M. (2001) ‘Domestic accounting standards, worldwide accounting standards, and also the predictability of earnings’, Journal of Accounting Research, Vol. 39(3), pp. 417-434.
  • Nobes, C. and Parker, R. (2008) Comparative worldwide accounting, (tenth edn). Harlow: Pearson Education.

Example accounting dissertation subject 9:

Non-profit accounting: Financial reporting needs – An evaluation

The ‘Big Society’, as espoused by David Cameron, introduced into question the higher role that non profit organizations along with other not-for-profit organisations can participate in the bigger community by which all of us live. This dissertation compares the unique nature of organisations that don’t have commercial proprietors and should therefore depend on a number of funds and, getting done this, outlines the character where the accounting requriments placed upon such organisations will vary to individuals of ‘for-profit’ firms. This can be a dissertation subject that might be particularly suitable for some pot-studies student for this also earns facets of community building and governance. It is really an section of academia where the literature is specialised and accordingly, primary research in the region allows the study to create a very valuable contribution to existing understanding.

Recommended initial subject studying:

  • Freeman, R. and Shoulders, C. (2002) Governmental and non-profit accounting: Theory and exercise (seventh edn). Paris: Lavoisier.
  • Grey, R. (2008) ‘Social and ecological accounting and reporting: From ridicule to revolution? From aspire to hubris? – An individual overview of the field’, Issues in Social and Ecological Accounting, Vol. 2, pp. 1-12.
  • Raynaud, P. (1998) ‘Uniting. Overview of contemporary methods to social accounting, auditing and reporting in non-profit organisations’, Journal of economic Ethics, Vol. 17(13), pp. 1471-1479.

Example accounting dissertation subject 10:

Who states the organization is solid. A test from the role of auditors because the global crisis

Anecdotal public opinion shows that, regarding numerous businesses that have unsuccessful within the recent as well as on-going economic crisis auditors gave them clean bills of health immediately before they collapsed. In delivering such erroneous assessments, auditors were nonetheless compensated huge charges and never needed after that to reimburse them to pay either creditors or individuals who’d lost their jobs. This dissertation uses numerous situation studies from high street shops to examine the reports of auditors and also the subsequent realities from the firms’ health. It seeks, through interviews and overview of commentary to inquire about why and how auditors consistently get assessments wrong and proffers a variety of suggestions regarding the way the rules managing the profession might be tightened to minimise such erroneous reporting later on.

Recommended initial subject studying:

  • Humphrey, C. Kausar, A. Loft, A. and Forest, M. (2011) ‘Controlling audit past the crisis: A vital discussion from the EU Eco-friendly Paper’, European Accounting Review, Vol. 20(3), pp. 431-457.
  • Pinnuck, M. (2012) ‘Overview of the function of monetary reporting within the global financial crisis’, Australian Accounting Review, Vol. 22(1), pp. 1-14.
  • Sikka, P. (2009) ‘Economic crisis and also the silence from the auditors’, Accounting, Organizations and Society, Vol. 34(6-7), pp. 868-873.

Example accounting dissertation subject 11:

A critique of credit score agencies as well as their role within the economic crisis with specific mention of the 2007-2009

Beginning using the subprime mortgage debacle, credit score agencies are perceived by many people scholars as getting valued the American housing market too highly at that time immediately just before 2007. Therefore, it’s recommended, was one of the greatest reasons for the ensuing economic crisis which has now surpassed the worldwide financial world. Using government reports, Senate hearing minutes, existing academic literature and interviews, this dissertation seeks first of all to judge the extent that it’s fair responsible the loan rating agencies for that initial financial scenario that brought towards the economic crisis. After that it seeks to reply to whether or not this continues to be appropriate responsible them for that nature from the global financial trouble because it exists today.

Recommended initial subject studying:

  • Worldwide Organization of Securities Commissions (IOSCO) (2008) The function of credit score agencies in structured finance markets, Final report. IOSCO Technical Committee. Madrid, The country.
  • Issing Committee (2008) New Financial Order: Recommendations through the Issing Committee. Frankfurt: Center for Financial Studies. Offered at: world wide web.ifkcfs.de/fileadmin/downloads/publications/white-colored_paper/White-colored_Paper_No_1_Final.pdf [utilized 26 May 2012).
  • Kotecha, M. Weinberger, R. and Ryan, S. (2011) ‘The way forward for structured finance ratings following the financial crisis’, The Journal of Structured Finance. Winter 2011, pp. 67-74.

Example accounting dissertation subject 12:

The variety of development in independently issued mortgage-backed securities

Mortgage-backed securities happen to be an element from the financial marketplace in excess of 40 years. This research examines the way forward for independently issued mortgage-backed securities within the wake from the global financial trouble. It will so by performing extensive secondary research via a comprehensive literature review. Further, it undertakes one-on-one interviews using more than ten leading figures in the market, and analyses the long run based on their perceptions and predictions. Finally, it warns from the risks with this sector from the market, and views the realistic options for future years.

Recommended initial subject studying:

  • Ball, M. and Lizieri, C. (1998) Financial aspects of business property markets. London: Routledge.
  • Blackstone’s Help guide to the Financial Services and Markets Act 2000. (2000) London: Blackstone Press.
  • Brown, G. and Matysiak, G.A. (2000) Investment: A capital market approach. London: Prentice Hall/ Financial Occasions.

Example accounting dissertation subject 13:

An evaluation regarding how accounting ethics and also the role they participate in the making decisions process are influenced by ecological and cultural issues: A comparative worldwide study

Using Norwegian, Denmark and Norway, this comparative study analyses the extent that there’s been an growing convergence with regards to the means by which decision-makers within the three countries approach ethical decision-making. Grounded within the academic approach advanced by Fok et al. (2005), this research questions if the analysis he proffered with regards to China, the UDSA and Jamaica does apply towards the business and accounting ethical issues within Scandinavia.

Recommended initial subject studying:

  • Fok, L.Y, Hartman, S.J. and Kwong, K. (2005) ‘Research of variations running a business ethical values in Landmass China, the U.S. and Jamaica’, Overview of Business. Vol. 26(1), pp. 21-26.
  • Ho, Y.H. and Lin, C.Y. (2011) ‘Ethical making decisions of accounting students: A mix-cultural comparative study’, Worldwide Journal of economic Governance and Ethics, Vol. 6(3), pp. 294-309.

Example accounting dissertation subject 14:

An research into the client satisfaction inside the United kingdom banking sector – with particular regard to internet banking: 2009-2012

This Year there have been greater than 55 million United kingdom households that made a decision to use online banking. This can be a trend of usage that’s growing. Simultaneously, consumer confidence in banking like a sector reaches an exciting-time low and up to date tips to withdraw free banking in the sector inside the United kingdom has been doing little to eliminate displeasure. Using a variety of primary data collection techniques this dissertation combined primary and secondary research to supply an current analysis of consumers’ expectations from the services supplied by their banks on-line plus an look at the current and future intentions from the banks themselves to improve provision.

Recommended initial subject studying:

  • Herington, C. and Weaven, S. (2009) ‘E-retailing by banks: e-service quality and it is importance to customer satisfaction’, European Journal of promoting. Vol. 43(9/10), pp.1220-1231.
  • Singer, D.D. Baradwaj, B.G, Flaherty, S. and Rugemer, F. (2012) ‘The regularity and concentration of experience of internet banking use’, Journal of Online Banking and Commerce, Vol. 17(1), pp. 1-22.

Example accounting dissertation subject 15:

The way forward for second generation family-owned companies: A comparative situation study in governance

Typically, family-owned companies really are a mainstay from the commercial sector. This the truth is altering, however, with changes wrought by globalisation and also the spread of multi-national corporations. Another threat towards the family-owned business includes the altering perceptions of more youthful generations regarding honouring the needs of the elders in overtaking the household business. Even though this phenomenon produced waves in the industry community in the western world earlier, it is just more lately the waves of change have arrived at countries for example Saudi Arabia, Qatar and Pakistan. This research examines several companies thorough and analyses the long run landscape for your loved ones-owned business, with particular focus on governance.

Recommended initial subject studying:

  • Hartman, E. A. Schierstedt, S. and Gudmundson, D. (2011) ‘Family business governance structures. Incidence and effects’, Electronic Journal of Family Business Studies. Vol. 5(1-2), pp. 126-139.
  • Lussier, R.N. and Sonfield, M.C. (2010) ‘A six-country study of first-, second- and third-generation family businesses’, Worldwide Journal of Entrepreneurial Conduct Research. Vol. 16(5), pp. 414-436.
  • Marshall, J.P. (2011) The outcome of economic owners’ conflict management and leadership styles on succession planning in family-owned companies. Master’s thesis, Texas Tech. Offered at: thinktech.lib.ttu.edu/ttu-ir/handle/2346/13812 [utilized 26 May 2012].

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