Giving Accounting a Second Chance Factors Influencing Returning Students to Choose Accounting

This study examines why non-accounting graduates return to school to pursue a degree and career in accounting (“converts”). Understanding why converts gave accounting a chance the second time around informs the profession and academia on how to more effectively identify and recruit high-quality students with diverse skills and backgrounds into accounting. We interview 16 converts and survey 100 accounting graduates. We identify the factors influencing converts’ accounting choice and contrast them with those influencing their first-degree choice and with those of traditional accounting graduates. Results show converts first need to “discover” accounting, then pursue it based on practical considerations such as job characteristics and earnings potential rather than passion for the topic, which is more salient for traditional graduates. This study demonstrates that converts are a unique source of talent as they already possess many of the skills highly valued by the accounting profession and which traditional graduates often lack.

META-ANALISIS SKRIPSI AKUNTANSI DI UNIVERSITAS KLABAT

Tujuan dari penelitian ini adalah untuk menentukan pemetaan dan tren penelitian akuntansi di Universitas Klabat menggunakan meta-analisis. Dalam penelitian ini, 131 judul penelitian akuntansi dianalisis untuk periode 2012-2020. Untuk mencapai tujuan penelitian, tesis ini menggunakan metode analisis data dalam bentuk analisis kualitatif dengan teknik analisis konten kualitatif (kualitatif content analysis). Hasil analisis menemukan 2 klasifikasi utama bidang penelitian, terutama Accounting Choice adalah tujuan utama dalam penelitian ini dan Pilihan Non-Accounting Choice. Dalam Accounting Choice terdapat 3 sub-kategori: a) Accounting Choice: Investor, b) Accounting Choice: Kreditor, c) Accounting Choice: Pemerintah / Pajak, sedangkan untuk Non-Accounting Choice ditemukan 4 sub-kategori: a) Non-Accounting Choice: Audit, b) Non-Accounting Choice: Sistem Informasi Akuntansi, c) Non-Accounting Choice: Keuangan, dan d) Non-Accounting Choice: Ekonomi. Temuan penelitian kami dapat disimpulkan bahwa hasil penelitian akuntansi di Universitas Klabat, penelitian yang paling banyak dilakukan adalah di bidang Non-Accounting Choice: Keuangan dan area topikal seperti Kredit, Audit, AIS dan Pajak adalah area penelitian yang jarang diteliti. Kata kunci: Meta-analisis, penelitian akuntansi, accounting choice

Using the R&D capitalisation choice to explain the scale benefits of R&D investment

This paper helps explain a ‘puzzle’ about the scale benefits of R&D investment: although larger firms are less efficient innovators, they spend more on R&D investment and earn more from R&D investment. We find evidence suggesting that large firms enjoy a comparative advantage investing in R&D projects with less chance of success, although they do not experience such scale benefits from R&D investments with more chance of success. We capture managers’ evaluation of the chance of success of an R&D investment using an accounting choice to capitalise or expense the R&D investment. Our results have policy implications for the design of efficient and equitable allocations of R&D tax incentives between large and small firms, and for the usefulness to investors of allowing discretion in the accounting treatment of R&D expenditures. JEL Classification: M41, M48

Impact of accounting choice of dividends on the company’s value: Initial evidences

The theme "value" always draws attention in discussions because its concept is linked to a high subjectivity. There are many models that try to get to an asset or a company’s value, which in addition to dealing with the subjectivity of the term, also must deal with several projections. The model of free cash flow is quoted in the literature. This method is affected by the variation of working capital which is the difference between assets and liabilities that is considered operational, calculated by Fleuriet’s Model, but to classify as operational is up to the evaluator/analyst. There are many choices for those who prepare the accounting reports too, what is called in the literature as the accounting choices. Example of the accounting choices is the treatment of interest, dividend and interest on shareholders' equity. Thus, if any account is classified as operational, this could impact the calculation of working capital and maybe, the value of a firm. This study analyzed whether there is an impact on the value, calculated by the discounted cash flow method, resulting from the accounting choice of dividends. Starting from the company's cash flow approach, which is affected by working capital, the sample was made by 80 companies in the Bovespa New Market between 2011 and 2015. Based on tests of mean and sign differences, the results confirmed what was expected: the dividend affects the free cash flow calculation and, moreover, should affect the company’s value.