英國會計碩士畢業dissertation選題指導uk dissertation topic

會計dissertation題目accounting dissertation topic 1:
 

A comparative evaluation of the success of ‘green' accounting policy within the finance departments of two major UK universities
英國兩所大學財務部門中綠色會計政策成功實施的比較評價 
 

綠色會計旨在將環境成本體現在公司和組織的財務報告之中。在英國，許多大學都在推行綠色環保理念，例如通過新綠色建筑方案，資源再利用，限制機動車輛等等。然而，有多少大學將這些要素在他們的財務科目中確認呢？這項研究將要考察兩所大學的會計賬戶來一瞥他們進行的完整意義上的綠色行動，以確定成本是否存在巨大差異或者是否大學在縮減采取綠色行動所付出的真正成本。‘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.

 

建議閱讀Suggested initial topic reading:

· Gallhofer, S. and Haslam, J. (1997) ‘The direction of green 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 case study of the implementation of environmental accounting', Critical Perspectives on Accounting, Vol. 12(3), pp. 269-292.
 

碩士會計dissertation題目accounting dissertation topic2
 

An analysis of the extent to which intellectual capital is a hidden value in company financial statements with reference to Nokia, Samsung and Microsoft.
人力資本作為隱性價值在財務報告中體現度-以諾基亞，三星和微軟公司為例
 

人力資本是一個組織員工的知識、技能。相應的，人力資本是幫助組織獲得競爭力的無形資產。然而，由于人力資本意味著員工的知識和技能，我們很難將其劃分在貨幣項目中，這樣將其在資產負債表量化就遇到諸多困難。 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.#p#分頁標題#e#
 

推薦閱讀參考資料Suggested initial topic reading:

· Klein, D.A. (1998) The strategic management of intellectual capital. Boston: Butterworth-Heinemann.

· Kok, A. (2007) ‘Intellectual capital management as part of knowledge management initiatives at institutions of higher learning'. Electronic Journal of Knowledge Management. Vol. 5(2), pp. 181-192.

· Lin, C.Y. and Edvinsson, L. (2010) National intellectual capital: A Comparison of 40 countries. New York: Springer.

· Marr, B. (2005) Perspectives on intellectual capital. Boston: Butterworth-Heinemann.