國立虎尾科技大學 |

Effective Internal Controls for Recognizing Contracting Revenues.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Effective Internal Controls for Recognizing Contracting Revenues./
作者:	Ghaleb, Antonio.
面頁冊數:	1 online resource (170 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
Contained By:	Dissertation Abstracts International79-09A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355859447

Effective Internal Controls for Recognizing Contracting Revenues.
Ghaleb, Antonio.

Effective Internal Controls for Recognizing Contracting Revenues. - 1 online resource (170 pages)

Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.

Thesis (D.B.A.)--Walden University, 2018.

Includes bibliographical references

Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through a process of methodological triangulation as described by Yin, observations and documentary evidence supplemented data collected through semistructured interviews. Different themes emerged through the analysis of data that involved coding narrative segments. The research findings included themes of control environment, control activities, systemized project budget, accounting standards compliance, and risk assessment and monitoring. Business leaders of contracting companies may benefit from the findings of this study by gaining awareness of the need to develop and implement effective internal controls for recognizing contracting revenues. Implications for positive social change could come from identifying internal controls that increase financial statement reliability, which could lead to increased access to capital and debt financing and improved employment opportunities in Qatar.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355859447Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Effective Internal Controls for Recognizing Contracting Revenues.
LDR:02887ntm a2200337Ki 4500 001 916684
005 20180927111922.5
006 m o u
007 cr mn||||a|a||
008 190606s2018 xx obm 000 0 eng d
020 $a 9780355859447
035 $a (MiAaPQ)AAI10792954
035 $a (MiAaPQ)waldenu:20544
035 $a AAI10792954
040 $a MiAaPQ $b eng $c MiAaPQ $d NTU
100 1 $a Ghaleb, Antonio. $3 1190493
245 1 0 $a Effective Internal Controls for Recognizing Contracting Revenues.
264 0 $c 2018
300 $a 1 online resource (170 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
500 $a Advisers: Roger Mayer; Kevin Davies.
502 $a Thesis (D.B.A.)--Walden University, 2018.
504 $a Includes bibliographical references
520 $a Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through a process of methodological triangulation as described by Yin, observations and documentary evidence supplemented data collected through semistructured interviews. Different themes emerged through the analysis of data that involved coding narrative segments. The research findings included themes of control environment, control activities, systemized project budget, accounting standards compliance, and risk assessment and monitoring. Business leaders of contracting companies may benefit from the findings of this study by gaining awareness of the need to develop and implement effective internal controls for recognizing contracting revenues. Implications for positive social change could come from identifying internal controls that increase financial statement reliability, which could lead to increased access to capital and debt financing and improved employment opportunities in Qatar.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
650 4 $a Business administration. $3 1148568
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
690 $a 0310
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Walden University. $b Business Administration. $3 1148537
773 0 $t Dissertation Abstracts International $g 79-09A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10792954 $z click for full text (PQDT)