Doctoral Dissertations

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A comparative study of the accounting systems of five countries in East and Southeast Asia
Chang, Young-hang (Virginia Polytechnic Institute and State University, 1988)
The study is designed to enhance an understanding of the accounting systems in Hong Kong, South Korea, Malaysia, Singapore, and Taiwan. The stable social structure, steady political progress, and rapid economic development in the five countries provide a fertile ground for the development of their accounting systems. In the five countries, sufficient statutory and nonstatutory regulations that upgrade quality of accountants and improve financial disclosure by businesses exist. The demand for accountants exceeds their supply throughout the five countries. The accounting profession is prosperous and thriving. Although the five accounting systems still exhibit some differences in ünancial reporting, they are all moving toward more financial disclosure and increasing harmonization of accounting standards. The five countries have growing accounting influence on their neighboring Asian countries because their systems tend to be emulated by these neighbors due to their economic achievements. The accounting systems in Hong Kong, Malaysia, and Singapore can be considered to belong to one category owing to their common British tradition. However, because many American-educated students of the five countries with accounting majors have returned to their home countries, the impact of the American accounting system on the five accounting systems is on the rise. The study also shows that the five accounting systems can benefit from each other’s experiences.
A comprehensive study of stress on individuals in middle- management positions in public accounting
Collins, Karen (Virginia Polytechnic Institute and State University, 1988)
Accounting is generally regarded as a stressful occupation. Research suggests that the most stressful positions in a public accounting firm are those of middle management. Given the pivotal role these individuals play in the accounting firm, it is important to gain an understanding of the stressors they encounter and the consequences of those stressors, as well as any possible moderating effects of personal characteristics. This study of stress in public accounting was conducted to address the following research questions: What environmental factors (both work-related and home-related) contribute to stress at the middle-management level in public accounting? What are the consequences of this stress? Are the consequences of stress modified by the personal characteristics of the individual? Data for the study were collected through questionnaires mailed to a national sample of certified public accountants. The sample consisted of two groups—1,593 individuals presently employed in public accounting positions, and 340 individuals who were employed in public accounting firms but have recently switched to nonpublic accounting jobs. Of the 1,933 individuals sampled, approximately 1,200 (62%) responded. The results of the study suggest that middle-management level public accountants are most stressed by home-related factors (conflict with leisure and conflict with family roles) as well as work-related factors (time pressure and quantitative overload). This stress is associated with several negative outcomes—job-related tension, job dissatisfaction, propensity to leave public accounting, and turnover. Gender and personality type are important moderators of the relationships between the stressors and stress outcomes.
How cognitive complexity affects accounting career paths
Riordan, Michael P. (Virginia Polytechnic Institute and State University, 1989)
The demands of the accounting workplace have become increasingly complex. Abstract-thinking individuals are better able to process a wider variety of inputs and presumably better able to function in the complex environments. A stated goal of accounting education has been to attract and retain students who are suited to the accounting profession. These students are believed to be the more abstract-thinking individuals. The purpose of this study is twofold: (1) to investigate whether or not individuals in the various accounting career paths differ with regard to level of cognitive complexity and (2) to investigate whether or not more cognitively complex individuals (abstract-thinking) are rewarded by the profession. In 1988, the cognitive complexity of 494 accounting graduates from the classes of 1980, 1981, and 1982 were measured using the Paragraph Completion Test. This sample was selected from four different universities: James Madison University, the University of Massachusetts, the University of Tennessee, and Virginia Polytechnic Institute and State University. The data were analyzed using analysis of variance and analysis of covariance. Results indicate that cognitive complexity does not differ among accounting graduates pursuing various career paths within accounting. More importantly, individuals who have elected to leave accounting do not exhibit a different level of cognitive complexity. Results do suggest that the profession does, in fact, reward abstract-thinking individuals since more abstract individuals were found to earn higher incomes.
The nature and effectiveness of management control in small family businesses/
Riordan, Diane A. (Virginia Polytechnic Institute and State University, 1988)
The link between the setting of goals and the controls necessary to accomplish those goals is especially interesting in the area of small family businesses where multiple, conflicting goals are believed to interfere with business control. The actual nature of goal·setting and control in the small family firm are matters for debate because the area is not well researched. This study is an interdisciplinary effort, drawing upon existing work in accounting and business management, as well as kinship relations and group process (social psychology). It views the small family business owner-manager as a resource allocator who makes decisions within the field of family and business. Because field theory was developed to explain an individual's behavior in the context of surrounding groups, it is an especially appropriate research tool for investigating the behavior of the owner-manager in the small family business. Existing theories, specifically systems and contingency theories, are analyzed for possible strengths and weaknesses as theoretical frameworks for studying the problems that small family business owners encounter. Systems theory may be unsatisfactory as a research tool because it assumes that the business and family structures are separate and a control system can be fabricated in which the owner-manager will become a passive participant. This separation may be artificial for some small family business owners who feel a sense of responsibility to their families or to families that. assist the business. Contingency theory may be unsatisfactory as a research tool because it merely explains the obvious: The outcomes of the business are dependent upon activities related to family processes. The data were gathered by surveying approximately 900 members of the Blacksburg, Christiansburg, Radford, and Roanoke, Virginia, Chambers of Commerce. The evidence suggests that for a majority of firms field- theory is the appropriate orientation because resources are flowing in noneconomic exchanges between the businesses and families that operate them.
Rated municipal bonds: an analysis, classification and extension
Spear, Robert K. (Virginia Polytechnic Institute and State University, 1988)
The purpose of this study was to (1) identify the variables important in analyzing a general obligation municipal bond's investment quality using improved statistical techniques, (2) develop models that accurately classify municipal bonds into investment quality versus non-investment quality using variables identified in the literature and by practitioners, and (3) evaluate the stability of the variables in predicting investment quality over time. A review of the literature revealed over 170 variables thought to indicate a bond's investment quality. Because banks hold a large percentage of municipal bond issues and some perform their own credit analysis, bond analysts were queried to determine what variables they use in making investment decisions. Eight logit models were developed. Four models were based upon variables identified in the literature; four by practitioners. With each group, models were developed using sized and non-sized variables and principal components developed from the raw variables as input. Data from a random sample of general obligation municipal bonds issued in 1982-1985 were used to evaluate the models. The non-sized PCA literature model correctly classified 96.47 percent of the sample municipal bonds. The sized PCA literature model correctly classified 91.49 percent; non-sized PCA practitioner, 92.47 percent; and the sized PCA practitioner, 88.30 percent. The models developed using raw data were, in all cases, less successful in classifying bonds as investment quality. The results for the non-sized raw data literature model was a correct classification of 92.11 percent; raw data sized literature model, 90.32 percent; raw data non-sized practitioner model, 87.36 percent; and raw data sized practitioner model, 85.06 percent. The most significant variables as seen in the eight models were CHGPOP and PERCAP. As noted, the literature models outperformed the related practitioner models. Also, the use of principal components as inputs improves the ability to classify the bonds. Lastly, the variables determinative of investment quality are not stable over time.
User information satisfaction (UIS) and user productivity: an empirical examination
Gatian, Amy Elizabeth Williams (Virginia Polytechnic Institute and State University, 1989)
In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses: H₁_A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads. H₁_B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office. H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office. H₃: There is no relationship between UIS and a user’s length of experience with a system. H₄_A: There is no relationship between UIS and a user’s age. H₄_B: There is no relationship between UIS and a user’s sex. H₄_C: There is no relationship between UIS and a user’s level of education. Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁_A, H₁_B and H₂ were tested with canonical correlation analysis. H₃, H₄_A, H₄_B and H₄_C were tested with multiple regression. The findings can be summarized as follows: 1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts. 2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS. 3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE. 4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated. 5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.

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