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Accounting
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What is Accounting?

Accounting is the systematic process of recording, analyzing, and reporting financial information, and it sits at the foundation of nearly every business and economics curriculum. Students across introductory finance courses, managerial accounting seminars, and advanced taxation programs engage with this subject because it governs how organizations track costs, measure performance, and demonstrate accountability. Its academic interest lies in the tension between standardized rules and real-world judgment — particularly as the role of the accountant has shifted alongside a dynamic global business environment, making the profession itself a subject worth examining.

The papers archived on this topic reflect a wide range of approaches. Some take a systems-focused angle, examining cost accounting structures, product costing methods such as ABC and job costing, and how those frameworks apply to specific industries like contracting. Others adopt a standards-comparison approach, weighing GAAS against GAGAS to evaluate audit quality. Case-study analysis also appears prominently, with papers grounding abstract concepts in company-specific scenarios involving financial statements, income tax accounting, and loss contingencies. A handful of papers zoom out to consider the broader role accounting plays in the economy and the evolving responsibilities of the accounting profession.

A strong essay on accounting needs a focused thesis — arguing for a position about a specific method, standard, or practice rather than summarizing definitions. Evidence drawn from financial statements, regulatory frameworks, and concrete company examples carries the most weight. The most common pitfall is treating accounting as purely procedural; strong essays connect technical details to meaningful business or policy outcomes, showing why a given accounting choice matters beyond the numbers themselves.

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Essay Doctorate
Critiquing Friedman's View on Corporate Social Responsibility
In the article "the social responsibility of business is to increase its profits" by Milton Friedman, he takes the position that various corporations can never be socially responsible.
Paper Doctorate
Corporate Governance Reform in Irish Development NGOs
Community organizations in Ireland, as in elsewhere in the world, are struggling with financial and organization challenges. New corporate governance models offer specific solutions and opportunities.
Paper Undergraduate
Intelligence Testing: Theories, Problems, and Current Practices
Current Literature on Testing for Intelligence: Theories, Problems, and Practices
Essay Doctorate
Management Accounting in Public vs. Private Sector
Management accounting is one of the most commonly used methods for presenting financial statements and information by organizations in both the private and public sectors. This process is usually geared towards examining the performance of the business and evaluating the achievement of organizational goals. This article examines the difference between management accounting in the public sector and management accounting in the private sector.
Paper Undergraduate
James Otis and the Writs of Assistance Case, 1761
In 1761, James Otis represented the merchants of Boston in a case regarding the legality of "writs of assistance," documents which gave their holders the authority to enter and search any home or building in the…
Paper Undergraduate
Race and Labor Force Participation in Accounting
This paper reviews statistics in three fields -- accounting, waiter/waitressing and commercial painters. Using the occupations and census report, the percentage of accountants that are White Americans, African-American,…
Essay Doctorate
Healthcare Finance: Receivables, Ratios & Valuation Methods
This paper solves several questions about the average collection period, using the Milwaukee Surgical Supplies example. In addition, there are questions answered in this paper comparing financial statement analysis and operating indicators analysis, and discussing the mechanics of the market multiple approach to business valuation. Steps for this are outlined.
Paper Undergraduate
Property Tax Issues in Hoboken, New Jersey: An Analysis
¶ … dwarfed in terms of physical size and population by its larger neighbor, New York City, Hoboken, New Jersey has experienced many of the same growth pangs as its larger counterparts elsewhere in the country and has…
Paper Doctorate
Sustainability of Forest Logging in Tasmania, Australia
This is a case study about the sustainability problems of the ongoing logging actions taking place in Tasmania, Australia. The case study focuses on the current situation of logging in Tasmania and reasons why it is…
Essay Doctorate
Enron Financial Statement Fraud: Causes, Effects & Lessons
The Enron scandal that took down that company as well as the Arthur Andersen accounting firm was a serious black mark on corporate American. How the scandal occurred and came to light is studied here, as long as how different groups of people were affected by the scandal.