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Min Huang
Answered Dec 28, 2017 ∙ Author has 130 answers and 97.5k answer views
Writing a thesis paper on accounting is not always an easy thing. The main reason for this is
because a lot of people tend to imagine accounting to be all about calculations and nothing
else. However, there is so much more to it than meets the eye. The following are some
interesting topics that you might want to look into in the event that you are struggling with
finding one for your thesis:
‘Green' accounting seeks to incorporate the costs of environmental measures into the
financial reports of companies and organisations. Numerous universities in the UK promote
their ‘green' credentials, for example through new ‘green' building programmes, recycling,
limited access to vehicles and so on. However, how much do universities acknowledge these
factors in their financial accounts? This study will examine the public accounts of two
universities with a view to the complete inclusion of ‘green' undertakings and determines
whether there are significant cost differences or that universities suppress the true cost of
such measures.
Intellectual capital is the knowledge, skills and talent of the employees of an organization.
Accordingly, it is an intangible asset that helps an organisation to achieve its core
competences. However, as intellectual capital implies the skills and knowledge of the
employees it is difficult to classify into monetary terms leading to a number of difficulties in
its quantification upon the balance sheet. Within this dissertation these contentions are
assessed through a case study of three firms: Nokia, Samsung and Microsoft, and their
financial statements are analysed for the four year period 2007 to 2011.
A critical audit of the Financial Performance and Business of TUI Travel Plc.
Using Pestel and SWOT analysis this accounting dissertation analyses the past four year's
annual reports and financial statements of TUI Travel. Thereafter this study compares the
market position of TU with one of its largest competitors: Thomas Cook. This dissertation
accordingly has three over-riding objectives; to assess the present market position of TUI.
Secondly, it analyses the current and future potential market environments in which the
firm operates. Thirdly, it offers recommendations as to how TUI can further enhance its
present market strength through comparing the strategies that it employs with those of
Thomas Cook.
Al-Twaijry, A., Brierley, J. and Gwilliam, D. (2002) ‘An examination of the role
of audit committees in the Saudi Arabian corporate sector', Corporate
Governance, Vol. 10(4), pp.288-297.
Al-Mudhaki, J. and Joshi, P.L. (2004) ‘The role and functions of audit
committees in Indian corporate governance: Empirical
findings', International 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 topic 5:
An analysis of the existing and future likely growth patterns of Thornton's and
Hotel Chocolate based on Z score analysis
This dissertation applies Z score analysis to two competing firms upon the British high
street. The stores chosen both represent middle to high end chocolatiers and whilst one is a
long term established name the other is a relative newcomer. Through an analysis of their
business reports, annual reports and share prices, this study not only comments on their
existing market positions but also the nature of their likely growth over the coming two
years. This is a dissertation that combines practical financial models with statistics to
provide a dynamic analysis of the economic realities of a sectoral interest within the UK.
Brigham, E.F. and Ehrhardt, M.C. (2010) Financial management theory and
practice. Mason, OH: Cengage Learning.
Caroll, G.E. (2010) Corporate reputation and the news media: Agenda-setting
within business news coverage in developed, emerging, and frontier
markets. New York: Taylor Francis.
Fisher, M., Fisher, M.L. and Raman, A. (2010) The new science of retailing:
How analytics are transforming the supply chain and improving
performance. Boston: Harvard Business Press.
Grossman, T. and Livingstone, J.L. (2009) The portable MBA in finance and
accounting. Hoboken, NJ: John Wiley Sons.
Example accounting dissertation topic 6:
How do the senior executives in small to medium enterprises (SMEs) determine the
appropriate use of derivatives? Various factors can be assumed to affect hedging behaviour,
such as risk perception and existing risk exposure. However, the level of professional
expertise - such as can be gained through educational qualifications such as MBAs,
accounting or economics degrees - is not widely examined as part of the decision-making
process. This study surveys more than 100 firms to determine whether such decisions are
largely outsourced because of insufficient internal expertise, or whether management is
sufficiently qualified to make such decision.
Joost, M.E. and Pennings, P.G. (2004) ‘Hedging behavior in small and medium-
sized enterprises: The role of unobserved heterogeneity', Journal of Banking
and Finance, Vol. 28(5), pp. 951-978.
McLaney E.J. (2009) Business finance: Theory and practice. London: Prentice
Hall/Financial Times.
Example accounting dissertation topic 7:
As of January, 2005, all listed companies in the UK are required to prepare their financial
statement in accordance with the IFRS. This empirical study investigates three distinct
aspects. First, it considers the accounting differences between the UK standards and IFRS.
Secondly, the study explores the changes in value relevance of UK GAAP and IFRS book
values and associated net income. Thirdly, it examines the effect of the size of firms on the
value relevance of book values and net income. The research is based on accounting
information of UK companies listed on the London Stock Exchange FTSE 350 2007-2011.
Callao, S., Jarne, J. and Lainez, J. (2007) ‘Adoption of IFRS in Spain: Effect on
the comparability and relevance of financial reporting', Journal of
International 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 US GAAP', Journal of
Accounting and Economics, Vol. 21 (February), pp. 139-158.
Christensen, H.B, Lee, E. and Walker, M. (2007) ‘Cross-sectional variation in
the economic consequences of international accounting harmonization: The
case of mandatory IFRS adoption in the UK', The International Journal of
Accounting, Vol. 42, pp.341-379.
Example accounting dissertation topic 8:
This dissertation first addresses the way in which accounting practices can be influence by
politics (both country specific and globally) and thereafter looks at the importance of the
IFRS. Having done so it questions why differences in accounting practices persist and does
so through a range of country specific case studies. These case studies are then
contextualised globally with reference to associated issues including share ownership
patterns and the globalisation of stock options. Given the recent financial crash this is an
area in which there is a growing body of literature being published.
The ‘Big Society', as espoused by David Cameron, brought into question the greater role that
charities and other not-for-profit organisations can play in the larger community in which
we all live. This dissertation looks at the unique nature of organisations that do not have
commercial owners and must therefore rely on a variety of funds and, having done so,
outlines the nature in which the accounting requriments placed upon such organisations are
different to those of ‘for-profit' firms. This is a dissertation topic that would be particularly
suited to a joint-studies student for it also brings in aspects of community building and
governance. This is an area of academia in which the literature is specialised and
accordingly, primary research in the area would allow the research to make a very valuable
contribution to existing knowledge.
Who says the company is solid?: An examination of the role of auditors since
the global crisis
Anecdotal public opinion suggests that, with regard to a number of firms that have failed in
the recent and on-going financial crisis auditors gave them clean bills of health immediately
before they collapsed. In delivering such erroneous assessments, auditors were nevertheless
paid huge fees and not required thereafter to pay them back to compensate either creditors
or those who had lost their jobs. This dissertation uses a number of case studies from the
high street to review the reports of auditors and the subsequent realities of the firms' health.
It seeks, through interviews and a review of commentary to ask how and why auditors
consistently get assessments wrong and proffers a range of suggestions as to how the rules
governing the profession could be tightened to minimise such erroneous reporting in the
future.
Humphrey, C., Kausar, A., Loft, A. and Woods, M. (2011) ‘Regulating audit
beyond the crisis: A critical discussion of the EU Green Paper', European
Accounting Review, Vol. 20(3), pp. 431-457.
Pinnuck, M. (2012) ‘A review of the role of financial reporting in the global
financial crisis', Australian Accounting Review, Vol. 22(1), pp. 1-14.
Sikka, P. (2009) ‘Financial crisis and the silence of the auditors', Accounting,
Organizations and Society, Vol. 34(6-7), pp. 868-873.
Example accounting dissertation topic 11:
A critique of credit rating agencies and their role in the financial crisis with
specific reference to 2007-2009
Starting with the subprime mortgage debacle, credit rating agencies are perceived by many
scholars as having valued the American real estate market too highly in the period
immediately prior to 2007. This in turn, it is suggested, was one of the primary causes of the
ensuing financial crisis that has now overtaken the global financial world. Using
government reports, Senate hearing minutes, existing academic literature and interviews,
this dissertation seeks firstly to evaluate the extent to which it is fair to blame the credit
rating agencies for the initial financial scenario that led to the financial crisis. Thereafter it
seeks to answer whether or not it is still appropriate to blame them for the nature of the
global financial crisis as it exists today.
A review as to how accounting ethics and the role they play in the decision
making process are affected by environmental and cultural issues: A
comparative international study
Using Norway, Denmark and Sweden, this comparative study analyses the extent to which
there has been an increasing convergence in terms of the way in which decision-makers in
the three countries approach ethical decision-making. Grounded in the academic approach
advanced by Fok et al. (2005), this study questions whether the analysis that he proffered
with relation to China, the UDSA and Jamaica can be applied to the business and
accounting ethical issues within Scandinavia.
In 2010 there were more than 55 million UK households that chose to use internet banking.
This is a trend of usage that is increasing. At the same time, consumer confidence in
banking as a sector is at an all-time low and recent suggestions to withdraw free banking
from the sector within the UK has done little to dispel displeasure. Using a range of primary
data collection techniques this dissertation combined primary and secondary research to
provide an up to date analysis of consumers' expectations of the services provided by their
banks on-line as well as an evaluation of the present and future intentions of the banks
themselves to further improve provision.
Suggested initial topic reading:
Traditionally, family-owned businesses are a mainstay of the commercial sector. This reality
is changing, however, with changes wrought by globalisation and the spread of multi-
national corporations. Another threat to the family-owned business includes the changing
perceptions of younger generations with regard to honouring the wishes of their elders in
taking over the family business. Although this phenomenon created waves in the business
community in the West some time ago, it is only more recently that the waves of change
have reached countries such as Saudi Arabia, Qatar and Pakistan. This study examines
several businesses in depth and analyses the future landscape for the family-owned
business, with particular emphasis on governance.
Shawn Shrader
Answered Aug 25, 2016 ∙ Author has 287 answers and 139k answer views
1. Auditing collusion. This topic can cover auditing in general or a specific area
of auditing depending on the expertise you have and the scope of your
particular essay.
2. Earnings management
3. Cash flow. How has this changed with time?
4. The use of internet based accountants
5. Offshore accounting
6. History of accounting
7. The best accounting practices
8. Becoming a certified accountant
9. Historical accounting practices
10. Accounting and modern technology
11. Accounting software
12. Accounting ethics
13. Tax. You can write about how organizations reduce the taxes they have to pay
or how individuals might pay more than they need because they don’t
understand the tax code.
14. Financial markets. You can write about commodities or stocks. You can write
about the role played by financial markets in the bigger global economy. You
can write about how few people understand this and why. Write about what
issues this raises and what can be done about it.
15. Accounting information systems. Write about the rapid flow of information
and what it does for modern accountants.
16. Managerial accounting. How can managers use accounting information to
make better decisions?
17. Personal finances. What benefits can individuals get from hiring personal
accountants? Is it better overall?
18. Debt management. This is a serious issue and what can be done to fix it for the
future and stop problems before they happen?
19. What influence does the culture or an organization have on accounting?
20. What influence does culture of an organization have on the accounting
procedures it uses?
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