英国会计硕士毕业dissertation选题指导uk dissertation topic

会计dissertation题目accounting dissertation topic 1:
 

A comparative evaluation of the success of ‘green' accounting policy within the finance departments of two major UK universities
英国两所大学财务部门中绿色会计政策成功实施的比较评价 
 

绿色会计旨在将环境成本体现在公司和组织的财务报告之中。在英国，许多大学都在推行绿色环保理念，例如通过新绿色建筑方案，资源再利用，限制机动车辆等等。然而，有多少大学将这些要素在他们的财务科目中确认呢？这项研究将要考察两所大学的会计账户来一瞥他们进行的完整意义上的绿色行动，以确定成本是否存在巨大差异或者是否大学在缩减采取绿色行动所付出的真正成本。‘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.

 

建议阅读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.
 

硕士会计dissertation题目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.
人力资本作为隐性价值在财务报告中体现度-以诺基亚，三星和微软公司为例
 

人力资本是一个组织员工的知识、技能。相应的，人力资本是帮助组织获得竞争力的无形资产。然而，由于人力资本意味着员工的知识和技能，我们很难将其划分在货币项目中，这样将其在资产负债表量化就遇到诸多困难。 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#分页标题#e#
 

推荐阅读参考资料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.