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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
The evolving role of managerial accountants in modern business
The importance of management accounting within an organization:
Paper Doctorate
How cloud computing and open source software are making ERP accessible to SMEs
Agility, time-to-market and insights into market dynamics are a few of the many benefits of standardizing the operations of an organization on an Enterprise Resource Planning (ERP) system. Up until about a decade ago, the economics of enterprise software relegated these systems to larger, more diverse and well-capitalized enterprises, with the majority of ERP systems being installed and customized in Fortune 1,000 corporations (Velcu, 2010). These ERP implementations began to be pervasively supported by Service Oriented Architectures (SOA) during the later 1990s and continue throughout today. As SOA architectures have permeated organizations, the lessons learned from a business process re-engineering (BPR), distributed order management and software engineering gains have contributed to the success of Cloud computing in general and Software-as-a-Service specifically (Moore, 2002). In addition, Open Source Software (OSS), Cloud- and SaaS-based ERP systems (Passion for Research, 2012b) and a complete redefining of the economics of enterprise software have taken place. All of these many determinants of enterprise software economics have in turn changed the ERP landscape significantly over the last decade. Today, Small & Medium Enterprises (SME) can afford, via the economics of Cloud computing, to have the same level of functionality enterprise had in the past. SMEs can now can gain the same benefits that Fortune 1,000 companies could only afford in the past. The intent of this analysis is to evaluate these underlying economics of cloud computing, specifically looking at how Open Source Software (OSS) and Cloud computing are re-ordering the economics of enterprise software in addition to discussing the limitations, advantages and disadvantages for SMEs interested in gaining the benefits of ERP systems. Finally, strategies for implementing ERP in SMEs is analyzed and presented including an assessment of a successful Cloud implementation.
Paper Undergraduate
McDonald's financial recovery and performance from 2007 to 2011
McDonald's like many other companies was affected by the recent global financial crisis, and its revenue and profitability was affected. However, presently, the company has recovered in the last two years. This is very clear when you examine McDonald's from 2007 to 2011. The net income of McDonald's has steadily risen from 2007 to 2011. As shown in its financial report, (see 2011 annual report), in 2007, its net income was $2,395 millions. The following year, its net income increased to $4,313 million, this was followed by a net income of $4,551 in 2009, and then $4,946 million in 2010. In 2011, McDonald's was again on a positive trend posting a net income of $5,503 million. This steady increase in net income shows that the strategies that McDonald's applied following the global crisis were effective and it has been able to maintain if not increasing its market share.
Paper Doctorate
United States Steel Corp v. Commissioner on foreign subsidiary income allocation
This paper involves a case study of United States Steel Corporation v. Tax Commissioner. The case study looks at arms length transactions and the rules governing wholly-owned foreign subsidiaries. The tax implications for these foreign subsidiaries are discussed as well as changes since that decision, which occurred in the late 1970s.
Essay Doctorate
Modern accounting systems: XBRL, ERP, and real-time financial analytics
Assessing the Current and Future State of The lifeblood of any business is the revenue it generates while managing costs, ensuring profitability of the business, and its long-term survival and growth.
Paper Undergraduate
Industrial legalism and deindustrialization in Canadian labor
The questions this research seeks to answer are the questions of: (1) What has happened to industrialism, and where is it heading; (2) How has organized labor responded; (3) What strategies and goal should labor adopt…
Essay Doctorate
Strategic implementation for Dendro Environmental, a San Diego arborist startup
This paper is part of a series that comprises the business plan for an arborist service. This portion of the business plan covers the strategic objectives, the functional tactics to achieve those objectives, key success factors, risks, milestones and deadlines, and the task ownership within the company and how this will evolve as it grows.
Thesis Undergraduate
The impact of Sarbanes-Oxley on auditor independence and corporate governance
This revised paper contains a thorough analysis of the Enron case with the customer's documents added into the text. The arguments of agency cost are presented in the light of the at case. The other sections of the paper are also expanded to include mention of the Enron case and its implications. The total length of the paper is 15 pages with 14 pages of text and slightly more than one page of references.
Paper Undergraduate
The Deep Dredge project and Port of Miami's competitive advantage
This case study assumes the form of a memorandum to the governor of Florida concerning the imminent Deep Dredge project that will expand the Port of Miami's capacity to handle larger ships. The project is scheduled to coincide with the expansion of the Panama Canal in 2014, and the case study examines the various economic implications of the port's exapnsion.
Research Paper Undergraduate
The rise and fall of Enron Corporation
Enron began as an intestate pipeline company from a merger of Houston Natural Gas and InterNorth of Omaha (Canadian Broadcasting Company 2006). The former chief executive officer of Houston Natural Gas, Kenneth Lay,…