The accounting thesis is a research paper that examines a particular topic in the field of accounting. It may focus on a specific issue in the field, such as account management, environmental risk disclosure, or Auditing collusion. It may also address other topics related to the field of accounting. There are many different types of accounting thesis topics, and each one offers its own set of challenges and opportunities for dissertation help
Account management in the healthcare industry
The accounting of health expenditure is an important aspect of health policy. Although the introduction of the National Health Service (NHS) in 1948 reintroduced national health service accounting, the practice of hospital costing was not widely adopted. However, it did play a role in establishing control over the costs of the health service. This was particularly important in the first two years of the NHS, when overspends were caused by a backlog of untreated diseases and general inflation.
Despite this, health services accounting has received little attention in the accounting literature. The focus on technical efficiency has led to a neglect of the question of allocative efficiency. While the emphasis on technical efficiency has prompted many studies, few have focused on allocative efficiency of health service outputs.
The genealogy of health services accounts can also be traced back to the 1950s, when concerns over aging populations led to the implementation of departmental costing systems, while twenty-first century concerns about health expenditure triggered the development of prospective payment systems based on DRGs. These systems attempt to incentivize hospitals to treat patients at the lowest possible cost.
The economics of health care are a crucial part of the social environment of hospital accounting. Various publications use health care costs to justify or contextualize changes to accounting practices. They refer to the purported relationship between aging populations and the increasing costs of medical services. However, these studies have failed to critically examine health care costs and their relationship with the health system.
Environmental risk disclosure
The SEC has issued new guidelines for companies that report on climate and environmental risks. These new rules require management to consider the probability, magnitude and significance of an environmental risk and the impact on the company. These rules are reminiscent of the materiality standard used in the MD&A. The SEC justifies the new rules by citing the “dynamic nature” of environmental risk and the interests of “reasonable investors.”
The new guidance builds on the SEC’s climate-related financial disclosure guidance and incorporates accounting standards developed under the Greenhouse Gas Protocol. These standards aim to provide companies with a consistent framework for accounting for climate-related risk and emissions. These new rules are likely to increase the reporting burden for companies by requiring them to track emissions and other metrics related to climate-related risks.
Accounting for environmental risk disclosure has also been linked to corporate leverage, which is defined as the company’s total debt. This study used a sample of large UK companies and concluded that companies with higher leverage were more likely to disclose information on environmental risks than companies with low-leverage. The authors also attributed a significant role to external factors such as the media and government.
In addition to disclosure requirements, companies should consider the implications of inaccurate emissions reporting on their financing and business models. A company that does not disclose the impact of its activities could risk losing its ability to raise funds. Under these proposed rules, companies must report direct and indirect GHG emissions and discuss their impacts by dissertation writing services
Accounting for environmental risk disclosure is an increasingly important part of preparing financial statements. Increasing investor interest in climate risks and ESG-related investment funds have led to an increased demand for such disclosures. The Securities and Exchange Commission (SEC) has also taken interest in this new field. In March, it asked for public input and will be issuing new rules to require companies to disclose information related to climate risk.
Technology and accounting – how it affects and what is the current role
Accounting is the quantitative expression of economic phenomena. It measures the amount of resources owned by entities and reflects any claims or interests they may have in those resources. It also measures changes in those resources, assigning them to specific periods, and expresses them in terms of money.
The use of digital technology has led to changes in management accountants’ roles. These changes have led to narrower and specialized roles. As management accountants, we are now competing with other professions, such as actuaries. As a result, we must adapt to these changes, or we risk being left behind.
Recruiters are looking for extra skills from new employees as technology continues to improve the industry. Accounting is no longer just about bookkeeping, and clients and employers alike are demanding more sophisticated services. Today’s accountants must be more technologically savvy and have additional skills to compete for these clients.
The role of the management accountant has evolved to reflect changes in the business environment. In insurance companies, for example, a CRM department has emerged that analyses customers and predicts the likelihood of them changing their insurance companies. This analysis is based on large internal databases of customer behaviour and data from external providers.
The modern accounting profession is highly reliant on technology. Management accountants must remain up-to-date with technological advances to ensure maximum efficiency and performance. Time management, customer satisfaction, meeting deadlines, and the efficient use of physical space are all important elements of flawless work.
Auditing collusion is an issue that has many implications for business. It can affect the cost and efficiency of production, as well as the ethics and reputation of an organization. It can also affect internal controls within the company and the overall corporate governance of the organization. Thus, it is essential for managers to understand the ramifications of collusion to ensure the integrity of the business.
Collusion between auditors and dissertation writers can be explained by behavioural agency theory. This theory revolves around how executives have an incentive to maintain the best interests of shareholders and engage in ethical practices. In addition to that, it outlines how compensation for agents is decided upon. If a company has a clear compensation structure, there will be less chance for collusion amongst managers and auditors.
Auditing collusion is a phenomenon that lowers the effectiveness of incentive schemes. This phenomenon is observable, and is often associated with cost padding. It is closely connected to the regulator’s desire to extract rent. Furthermore, collusion may lead to an increased ability to manipulate costs and incentives.
The increasing incidences of collusion between auditors and managers are threatening to undermine the integrity of the audit process. In order to combat this problem, it is important to improve the transparency of the accounting process. This transparency is key in preventing financial frauds, which can ultimately lead to the winding up of a company.
Shares and dividends
One of the most exciting chapters in accounting is shares and dividends. It requires students to analyze the financial statements of a firm and explain why the increase in dividends can increase the value of a firm. There are a number of different theories that can be used to explain the effect of shares and dividends on an organization. One theory focuses on financial planning, which is crucial for small and medium-sized companies. Another theory focuses on the effect of modern methods of accounting on shareholder value.
Dividends are paid out to shareholders from the earnings of a corporation. These payments are made to the shareholders in cash or in other assets. Dividends are not recorded on the corporation’s balance sheet as an expense; rather, they are treated as retained earnings. Companies also smooth out the distribution of dividends by using the System of National Accounts 2008 as a guideline.