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80 Environmental Accounting Research Topics

FacebookXEmailWhatsAppRedditPinterestLinkedInIf you are a student seeking compelling research topics in Environmental Accounting, you have come to the right place with our comprehensive list of issues. When it comes to Environmental Accounting, a field of study that has gained remarkable significance in an era of escalating ecological concerns, selecting a compelling research topic can be both […]

If you are a student seeking compelling research topics in Environmental Accounting, you have come to the right place with our comprehensive list of issues. When it comes to Environmental Accounting, a field of study that has gained remarkable significance in an era of escalating ecological concerns, selecting a compelling research topic can be both exhilarating and daunting. As the world grapples with complex environmental challenges, the role of accounting in measuring, reporting, and addressing these issues has become indispensable.

This blog post is tailored to students searching for thought-provoking research topics within Environmental Accounting. Whether you are driven by a passion for sustainability, a fascination with numbers, or a desire to drive positive change, this guide aims to inspire, direct, and refine your quest for a research topic that not only aligns with your academic aspirations but also contributes meaningfully to the discourse surrounding our planet’s well-being.

A List Of Potential Research Topics In Environmental Accounting:

Assessing the impact of carbon pricing on corporate sustainability strategies.
Analyzing the effectiveness of carbon disclosure programs on firm performance.
Exploring the challenges of standardizing environmental accounting practices globally.
Exploring the link between the UK’s biodiversity action plans and corporate sustainability reporting.
A comparative analysis of environmental reporting practices between UK and EU companies.
The effect of environmental litigation and legal compliance costs on financial statements.
The role of big data analytics in enhancing environmental accounting accuracy.
Exploring the role of environmental metrics in credit risk assessment.
Investigating the influence of environmental regulations on financial reporting practices.
The role of the UK’s mandatory carbon reporting scheme in influencing corporate behavior.
Assessing the alignment of UK companies’ ESG disclosures with global reporting standards.
Environmental accounting’s role in disaster preparedness and recovery.
Measuring the impact of UK carbon pricing policies on corporate financial performance.
Analyzing the relationship between remote operations and water use efficiency.
Assessing the cost-effectiveness of pollution control measures.
Measuring the effectiveness of the UK’s plastic packaging tax in promoting circular economy.
Exploring the connection between environmental accounting and investor relations.
The resilience of environmental accounting practices amidst the COVID-19 pandemic.
Exploring the potential of carbon offsetting in achieving net zero emissions.
Assessing the adoption of environmental management systems and financial performance.
A comparative review of environmental accounting practices across different industries.
Analyzing the relationship between environmental accounting and social responsibility: a review.
Analyzing the impact of remote work policies on carbon footprints and financial reporting.
Measuring the environmental costs of land degradation and habitat loss.
The role of environmental auditing in ensuring accountability and transparency.
The integration of environmental accounting in public sector financial reporting.
Analyzing the integration of ESG factors in environmental performance reporting.
Evaluating the long-term financial benefits of renewable energy investments.
Measuring the social and environmental return on impact investments.
Investigating the relationship between environmental accounting and taxation.
Assessing the long-term financial benefits of health and safety investments in the post-covid era.
The role of environmental accounting in building sustainable and pandemic-resilient businesses.
Analyzing the use of environmental accounting in non-profit organizations.
Exploring the role of environmental risk disclosure in investment decision-making.
Analyzing the materiality of biodiversity-related information in corporate reports.
A critical review of theoretical frameworks in environmental accounting research.
The nexus between circular economy adoption and financial performance.
The implications of climate change on long-term financial planning.
Measuring the financial benefits of food waste reduction initiatives.
The UK’s green finance strategy influences investment decisions and reporting.
Assessing the materiality of environmental costs in financial reporting.
The financial benefits of implementing energy efficiency measures in organizations.
Examining the relationship between greenwashing and financial performance.
Exploring the link between environmental accounting and financial performance: a meta-analysis.
The influence of eco-labeling on consumer behavior and financial performance.
Exploring the implications of Brexit on environmental accounting and reporting in the UK.
Exploring the role of environmental auditing in enhancing corporate accountability: a review.
Exploring the influence of the pandemic on corporate ESG disclosures and investor reactions.
Exploring the link between CEO compensation and environmental performance.
Measuring social impact investments through environmental accounting metrics.
Measuring the effectiveness of emission reduction initiatives in supply chains.
The financial consequences of industrial water pollution incidents.
Analyzing the connection between corporate social responsibility and financial reporting.
Measuring the economic value of ecosystem services in business operations.
Exploring the link between gender diversity and environmental performance.
A systematic review of methodologies for measuring environmental costs in financial reporting.
Assessing the financial impacts of air pollution control measures.
The role of environmental accounting in influencing corporate strategy.
Quantifying the economic value of biodiversity conservation in corporate settings.
Measuring the financial impacts of climate resilience strategies.
The effect of environmental disclosures on firm reputation and market value.
A comparative analysis of environmental management accounting practices in different industries.
Assessing the financial implications of sustainable agriculture practices.
Analyzing the financial impacts of the UK’s renewable energy targets on businesses.
Integrating natural capital accounting into national economic policies.
The influence of virtual collaboration technologies on travel-related emissions and financial reporting.
Assessing the financial implications of e-waste management and recycling.
An integrative review of environmental accounting’s impact on corporate decision-making.
Assessing the integration of natural capital accounting in UK companies’ financial reports.
Measuring the economic value of restoring ecosystems and habitats.
Measuring the carbon footprint of investment portfolios.
Analyzing the evolution of environmental accounting standards: a literature review.
Valuating the implementation of sustainability accounting standards in multinational corporations.
The integration of sustainable supply chain practices and financial reporting.
Analyzing the economic value of carbon sequestration in forests.
The role of environmental liability reporting in company valuation.
The role of environmental accounting in achieving the un sustainable development goals.
Assessing the effect of COVID-19 on consumer behavior and its implications for green marketing and reporting.
Measuring changes in air quality and their effects on corporate sustainability reporting.
The integration of environmental and financial risk management strategies.

In conclusion, the diverse array of Environmental Accounting research topics outlined above offers a rich landscape for dissertation research across various degree levels. These topics address critical environmental challenges and contribute to advancing accounting practices with sustainability in mind. From the micro-level exploration of carbon accounting methodologies to the macro-level analysis of policy implications, students and scholars engaging with these subjects are poised to make significant contributions to academia and real-world environmental stewardship.

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Sustainability accounting and reporting: recent perspectives and an agenda for further research

Pacific Accounting Review

ISSN : 0114-0582

Article publication date: 8 October 2019

Issue publication date: 8 October 2019

Lodhia, S.K. and Sharma, U. (2019), "Sustainability accounting and reporting: recent perspectives and an agenda for further research", Pacific Accounting Review , Vol. 31 No. 3, pp. 309-312. https://doi.org/10.1108/PAR-02-2019-121

Emerald Publishing Limited

The viewpoint is based on the selection of papers presented at the 2017 Australasian Centre for Social and Environmental Accounting Research hosted by the University of the South Pacific and held from 7 to 9 December 2017 at Denarau, Nadi, Fiji. The annual Australasian Centre for Social and Environmental Accounting Research Conference provides an international forum and showcases research on the social and environmental aspects of accounting theory and practice. It also fosters and supports interdisciplinary research in accounting.

Social and environmental accounting or sustainability accounting and reporting has become one of the major issues that organisations grapple with on a daily basis. Sustainability accounting is but one aspect of sustainability ( Milne et al. , 2009 ), and yet the term sustainability accounting offers so many different perspectives ( Bebbington and Gray, 2001 ; Gray, 2010 ; Mistry et al. , 2014 ; Lodhia, 2018a ; Sharma, 2013 ). This is reflected in the different names utilised for the term, such as social and environmental accounting, triple bottom line accounting, emissions accounting and carbon accounting, amongst others. Social and environmental issues are attracting more political and media attention, reflecting increased social awareness ( Deegan and Blomquist, 2006 ; Lodhia, 2018b ). These changes in societal attention to sustainability make sustainability accounting an exciting and dynamic field of research. Sustainability and sustainable development, defined by their social, economic and environmental elements are one of the significant challenges for organisations and society ( Moran et al. , 2014 ; Lodhia, 2018a ). Research has generated a sizeable body of insights into sustainability disclosure practices. However, little is known about accounting for sustainability within specific organisations, especially in relation to the trade-off between economic, social and environmental issues. Even less is known about the integration of sustainability into management control and decision-making.

This viewpoint reflects the complexity of sustainability accounting issues based on the selection of papers presented at the 2017 Australasian Centre for Social and Environmental Accounting Research conference and covers many of the approaches that can be taken. The papers reflect diverse foci and a range of countries and approaches. Papers range from stakeholder engagement, sustainability reporting, role of culture in accounting, investor response to corporate social responsibility performance, use of photographs in annual reports to depict corporate social responsibility and social and environmental accountability firms. Research approaches include case study and interviews, quantitative methods such as panel data analysis and experiments, visual content analysis and casual layered analysis. The context of investigations includes Australian councils and companies, Sri Lankan companies, New Zealand indigenous entrepreneurs and companies.

Kaur and Lodhia (2019) explore the key issues and challenges that affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting. They use case study research to gain in-depth insights into the stakeholder engagement practices of three Australian local councils. The findings of Kaur and Lodhia (2019) suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and unwillingness to engage.

Sustainability reporting in the Asian region is also a growing area of research interest. To this end, Dissanayake et al. (2019) aim to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. They use panel data to analyse sustainability reporting of 84 publicly listed companies. They found that company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability reporting over the study period (2012-2015) compared with prior periods.

Polynesian entrepreneurs also play an important role in accounting for sustainability. Yong (2019) discusses the role of accounting, accountants and the cash management processes of indigenous Maori and Pacific (collectively referred as Polynesian) entrepreneurs in New Zealand. Her paper highlights the influence of cultural values on Polynesian’s accounting decision-making processes. The paper also provides some unique insights into the interrelationships of the cultural, economic and social dynamics that sculpt Polynesians’ decision towards accounting, cash management and their accountants. In particular, the cultural values of communality, reciprocity and “gift giving” and respect for authority are important factors in shaping the Polynesians’ approach to accounting disposition and business cash management.

The effect of target and incentive consistency of unexpected positive earnings news on investors’ response to corporate social responsibility performance is also an important area. Wang (2019) examines the effect of target – and incentive – consistency of unexpected positive earnings news on investors’ use of corporate social responsibility performance in their pricing decisions. Wang’s methodology is based on experimental research. The findings reveal that target-and-incentive-consistency of unexpected positive earnings news moderates the effect of corporate social responsibility performance on investors’ pricing decisions. The findings support an unexamined theoretical underpinning for the effect of financial information on investors’ use of nonfinancial information.

Use of photographs to depict corporate social responsibility is yet another important aspect of sustainability accounting. To this end Chong et al. (2019) uncover the extent of utilisation of photographs depicting corporate social responsibility information in corporate annual reports and the possible motives for their use. Their study employed visual content analysis, based on Banks (2001) strategy of “looking through”, “looking at” and “looking behind” photographic images, to examine and analyse 4,933 photographs contained in the 2005, 2010 and 2015 annual reports of 70 companies listed on New Zealand Stock Exchange. The findings were interpreted using the impression management theoretical construct. Chong et al. (2019) findings show a marked increase in the utilisation of photographs for corporate social responsibility associated disclosures by the sample companies. Surprisingly, the quantity of photographs depicting environmental performance has declined, whereas those featuring product responsibility have increased significantly. The “messages” encoded in the photographs create idealistic images of the companies being caring and responsible corporate citizens. This suggests that companies are systematically using symbolic presentations such as photographs of children and families for rhetorical impression management. Chong et al. (2019) develop a structured approach for categorising and analysing corporate social responsibility-related photographs and contribute to the scant literature on the utilisation of photographs as a medium for corporate social responsibility information dissemination.

Holdway (2019) argues that social and environmental accountability by firms can be compromised by a lack of democracy within engagement and decision-making processes. This is particularly evident in potential conflict situations such as with unconventional gas extraction. Causal Layered Analysis was applied in a workshop setting involving participants with diverse perspectives on unconventional gas extraction. Her findings suggest that Causal Layered Analysis enables access to multiple, complex and nuanced perspectives, and facilitates a deeper understanding of participants own views, and of differing views in relation to unconventional gas extraction. Holdway (2019) emphasises that Causal Layered Analysis may well assist in moving firms and indeed civil society, closer to reaching social and environmental outcomes.

sustainable development goals and their relationship with sustainability accounting and reporting;

the influence of the integrated reporting initiative on sustainability reporting and the role of accounting and accountants in this regard;

accounting for specific environmental issues such as Carbon, Water, Waste and Biodiversity and the implications for sustainability;

accounting for specific social issues such as health and safety, product responsibility, labour, gender, diversity, human rights, equity, modern slavery and the implications for sustainability;

contaminated sites and the impact on sustainability reporting;

the role of social media, Big Data and the Internet of Things in sustainability accounting and reporting; and

sustainability accounting and reporting in developing countries, especially within the Asian and South Pacific context.

We are confident that more accounting researchers will take up the challenge to research these fascinating sustainability topics. We are also calling for collaboration (multi-disciplinary, interdisciplinary and transdisciplinary approaches) with disciplines such as biology, environmental sciences, geography and engineering to address true sustainability from new and creative perspectives.

Banks , M. ( 2001 ), Visual Methods in Social Research , Sage , London .

Bebbington , J. and Gray , R. ( 2001 ), “ An account of sustainability: failure, success and reconceptualization ”, Critical Perspectives on Accounting , Vol. 2 No. 5 , pp. 557 - 588 .

Chong , S. , Narayan , A. and Ali , I. ( 2019 ), “ Photographs depicting CSR: captured reality or creative illusion? ”, Pacific Accounting Review , available at: https://doi.org/10.1108/PAR-10-2017-0086

Deegan , C. and Blomquist , C. ( 2006 ), “ Stakeholders influence on corporate reporting: an exploration of the interaction between WWF-Australia and the Australian minerals industry ”, Accounting, Organisations and Society , Vol. 31 Nos 4/5 , pp. 343 - 372 .

Dissanayake , D. , Tilt , C. and Qian , W. ( 2019 ), “ Factors influencing sustainability reporting by Sri Lankan companies ”, Pacific Accounting Review , Vol. 31 No. 1 , pp. 84 - 109 .

Gray , R. ( 2010 ), “ Is accounting for sustainability actually accounting for sustainability and how would we know? An exploration of narratives of organisations and the planet ”, Accounting, Organisations and Society , Vol. 35 No. 1 , pp. 47 - 62 .

Holdway , M. ( 2019 ), “ Crossing disciplines: exploring the contribution of a critical futures approach to democratising community engagement with a focus on the gas industry ”, Pacific Accounting Review , Vol. 31 No. 1 , pp. 159 - 180 .

Kaur , A. and Lodhia , S. ( 2019 ), “ Key issues and challenges in stakeholder engagement in sustainability reporting: a study of Australian local councils ”, Pacific Accounting Review , Vol. 31 No. 1 , pp. 2 - 18 .

Lodhia , S. (Ed.) ( 2018a ), “ Mining and sustainable development ”, Mining and Sustainable Development: Current Issues , Routledge , London , pp. 1 - 8 .

Lodhia , S. (Ed.) ( 2018b ), “ Sustainability reporting in the mining industry: current status and future research directions ”, Mining and Sustainable Development: Current Issues , Routledge , London , pp. 159 - 175 .

Milne , M.J. , Tregidga , H. and Walton , S. ( 2009 ), “ Words not actions! the ideological role of sustainable development reporting ”, Accounting, Auditing and Accountability Journal , Vol. 22 No. 8 , pp. 1211 - 1257 .

Mistry , V. , Sharma , U. and Low , M. ( 2014 ), “ Management accountants' perceptions of their role in accounting for sustainable development: an exploratory study ”, Pacific Accounting Review , Vol. 26 Nos 1/2 , pp. 112 - 133 .

Moran , C. , Lodhia , S. , Kunz , N. and Huisingh , D. ( 2014 ), “ Sustainability in mining, minerals and energy: new processes, pathways and human interactions for a cautiously optimistic future ”, Journal of Cleaner Production , Vol. 84 , pp. 1 - 15 .

Sharma , U. ( 2013 ), “ Lessons from the global financial crisis: bringing neoclassical and Buddhist economics theories together to progress global business decision making in the 21st century ”, International Journal of Critical Accounting , Vol. 5 No. 3 , pp. 250 - 263 .

Wang , L. ( 2019 ), “ Effect of target-and-incentive-consistency of unexpected positive earnings news on investors’ responses to corporate social responsibility performance ”, Pacific Accounting Review , Vol. 31 No. 1 , pp. 63 - 83 .

Yong , S. ( 2019 ), “ Pride or prejudice: accounting and Polynesian entrepreneurs ”, Pacific Accounting Review , Vol. 31 No. 2 , pp. 182 - 207 .

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Amante, Joseph David. "Scanning Methods as Monitoring, Verification, and Accounting tools for CO₂ Sequestration in Unconventional Gas Reservoirs." Thesis, Virginia Tech, 2015. http://hdl.handle.net/10919/76047.

Papageorgiou, Asterios. "A physical accounting model for monitoring material flows in urban areas with application to the Stockholm Royal Seaport district." Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-231160.

Towry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /." Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.

O'Shea, Thomas A. "Using an Inventory of Unstable Slopes to Prioritize Probabilistic Rockfall Modeling and Acid Base Accounting in Great Smoky Mountains National Park." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/etd/3952.

Sinha, Rajib. "Systems Modeling Approaches to Physical Resource Management : An Industrial Ecology Perspective." Doctoral thesis, KTH, Industriell ekologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191327.

QC 20160830

STEPHENS, JON BARTON. "ENVIRONMENTAL MONITORING DETECTOR." Thesis, The University of Arizona, 2016. http://hdl.handle.net/10150/614237.

Anderson, Lakin. "Measuring Sustainable Cities: An approach for assessing municipal-level sustainability indicator systems in Sweden." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-209524.

陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

Robinson, Darren. "Integrated building environmental performance monitoring." Thesis, Anglia Ruskin University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.263988.

Collett, Nick. "Accounting and environmental determinants of stock returns." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.631707.

Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

Pino, Flavio. "Development of nanomaterials for environmental monitoring." Doctoral thesis, Universitat Autònoma de Barcelona, 2015. http://hdl.handle.net/10803/325142.

Williams, Iwan Gwyn. "Hand-held instrumentation for environmental monitoring." Thesis, Bangor University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.262544.

Chang, Seung Cheol. "Disposable amperometric sensors for environmental monitoring." Thesis, University of Newcastle Upon Tyne, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310134.

Gono, Charles Saye. "Environmental surveillance monitoring XYZ-La Crosse." Online version, 2001. http://www.uwstout.edu/lib/thesis/2001/2001gonoc.pdf.

Gong, Weidong. "Ocean sensors, for marine environmental monitoring." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/143801/.

Dickerson, David Stanley. "Particulate monitoring in environmental pollution assessment." Thesis, University of Bristol, 2004. http://hdl.handle.net/1983/a66c8b21-c61f-4da7-bca8-5bd7547198b3.

Li, Zhuo. "ARDUINO BASED ENVIRONMENTAL AIR MONITORING SYSTEM." Case Western Reserve University School of Graduate Studies / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1499093616376284.

Bonnett, James Matthew. "The use of accounting numbers in debt contracting and monitoring." Thesis, Lancaster University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525296.

Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

Hudson, Carmen Campos 1972. "Overview of monitoring systems used during construction and permanent structural monitoring." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/84792.

Mikkelsen, Jannick, and Larsson Anton. "Automatic monitoring of bins." Thesis, Högskolan i Halmstad, Akademin för informationsteknologi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42986.

Holstius, David. "Monitoring Particulate Matter with Commodity Hardware." Thesis, University of California, Berkeley, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3640465.

Health effects attributed to outdoor fine particulate matter (PM 2.5 ) rank it among the risk factors with the highest health burdens in the world, annually accounting for over 3.2 million premature deaths and over 76 million lost disability-adjusted life years. Existing PM 2.5 monitoring infrastructure cannot, however, be used to resolve variations in ambient PM 2.5 concentrations with adequate spatial and temporal density, or with adequate coverage of human time-activity patterns, such that the needs of modern exposure science and control can be met. Small, inexpensive, and portable devices, relying on newly available off-the-shelf sensors, may facilitate the creation of PM 2.5 datasets with improved resolution and coverage, especially if many such devices can be deployed concurrently with low system cost.

Datasets generated with such technology could be used to overcome many important problems associated with exposure misclassification in air pollution epidemiology. Chapter 2 presents an epidemiological study of PM 2.5 that used data from ambient monitoring stations in the Los Angeles basin to observe a decrease of 6.1 g (95% CI: 3.5, 8.7) in population mean birthweight following in utero exposure to the Southern California wildfires of 2003, but was otherwise limited by the sparsity of the empirical basis for exposure assessment. Chapter 3 demonstrates technical potential for remedying PM 2.5 monitoring deficiencies, beginning with the generation of low-cost yet useful estimates of hourly and daily PM 2.5 concentrations at a regulatory monitoring site. The context (an urban neighborhood proximate to a major goods-movement corridor) and the method (an off-the-shelf sensor costing approximately USD $10, combined with other low-cost, open-source, readily available hardware) were selected to have special significance among researchers and practitioners affiliated with contemporary communities of practice in public health and citizen science. As operationalized by correlation with 1h data from a Federal Equivalent Method (FEM) β-attenuation data, prototype instruments performed as well as commercially available equipment costing considerably more, and as well as another reference instrument under similar conditions at the same timescale (R 2 = 0.6). Correlations were stronger when 24 h integrating times were used instead (R 2 = 0.72).

Chapter 4 replicates and extends the results of Chapter 3, showing that similar calibrations may be reasonably exchangeable between near-roadway and background monitoring sites. Chapter 4 also employs triplicate sensors to obtain data consistent with near-field (< 50 m) observations of plumes from a major highway (I-880). At 1 minute timescales, maximum PM 2.5 concentrations on the order of 100 μg m –3 to 200 μg m –3 were observed, commensurate with the magnitude of plumes from wildfires on longer timescales, as well as the magnitude of plumes that might be expected near other major highways on the same timescale. Finally, Chapter 4 quantifies variance among calibration parameters for a large sample of the sensors, as well as the error associated with the remote transfer of calibrations between two sufficiently large sets (± 10 % for n = 12). These findings suggest that datasets generated with similar sensors could also improve upstream scientific understandings of fluxes resulting from indoor and outdoor emissions, atmospheric transformations, and transport, and may also facilitate timely and empirical verification of interventions to reduce emissions and exposures, in many important contexts (e.g., the provision of improved cookstoves; congestion pricing; mitigation policies attached to infill development; etc.). They also demonstrate that calibrations against continuous reference monitoring equipment could be remotely transferred, within practical tolerances, to reasonably sized and adequately resourced participatory monitoring campaigns, with minimal risk of disruption to existing monitoring infrastructure (i.e., established monitoring sites). Given a collaborator with a short window of access to a reference monitoring site, this would overcome a nominally important barrier associated with non-gravimetric, in-situ calibration of continuous PM 2.5 monitors. Progressive and disruptive prospects linked to a proliferation of comparable sensing technologies based on commodity hardware are discussed in Chapter 5.

Mokhtary, Mandana. "Sensor Observation Service for Environmental Monitoring Data." Thesis, KTH, Geodesi och geoinformatik, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-95830.

ramezaniakhmareh, alireza. "Autonomous environmental monitoring probe for aquaculture sites." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for teknisk kybernetikk, 2012. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-20733.

Dhu, Tania. "Environmental monitoring using electrical resistance tomography (ERT) /." Title page, contents and abstract only, 2002. http://web4.library.adelaide.edu.au/theses/09SB/09sbd534.pdf.

Metcalfe, Michelle J. "Monitoring environmental features using leaf stomatal characteristics." Thesis, Durham University, 1997. http://etheses.dur.ac.uk/4698/.

Schmidt, Alexandra Mello. "Bayesian spatial interpolation of environmental monitoring stations." Thesis, University of Sheffield, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.370075.

Sung, Yoonchang. "Multi-Robot Coordination for Hazardous Environmental Monitoring." Diss., Virginia Tech, 2019. http://hdl.handle.net/10919/95057.

Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

Zhang, Guohua. "Environmental factors in china's financial accounting development since 1949." Rotterdam : Rotterdam : Erasmus Universiteit ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/1888.

Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

Abubakar, Abdu. "A quantitative approach to cost monitoring and control of construction projects." Thesis, Loughborough University, 1992. https://dspace.lboro.ac.uk/2134/6762.

Duan, Hongmei. "Monitoring and characterization of toxic cyanobacterial blooms." Thesis, McGill University, 2009. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=66915.

Elshahat, Islam M. "Market Valuation of Environmental Performance." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/309.

Bonazzi, Elisa <1980&gt. "A regional environmental accounting matrix and integrated environmental economic analyses to support regional planning." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5476/.

Rodríguez-Navas, González Carlos. "Exploiting novel automated analytical methodologies for the monitoring of environmental organic pollutants, and its potential incorporation to environmental monitoring regulations." Doctoral thesis, Universitat de les Illes Balears, 2012. http://hdl.handle.net/10803/98297.

Carmer, Stephen I. "Corporate Environmental Strategies for Balancing Profitability with Environmental Stewardship." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7279.

Antoniadou, Ifigeneia. "Accounting for non-stationarity in the condition monitoring of wind turbine gearboxes." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4838/.

Truax, Stuart. "A microscale chemical sensor platform for environmental monitoring." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/45780.

Schädle, Thomas [Verfasser]. "Mid-infrared sensors for environmental monitoring / Thomas Schädle." Ulm : Universität Ulm, 2017. http://d-nb.info/1124067841/34.

Suzuki, Takeharu, and n/a. "Integrated, Intelligent Sensor Fabrication Strategies for Environmental Monitoring." Griffith University. School of Microelectronic Engineering, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040813.131206.

Osterloff, Jonas [Verfasser]. "Computer Vision for Marine Environmental Monitoring / Jonas Osterloff." Bielefeld : Universitätsbibliothek Bielefeld, 2018. http://d-nb.info/1169314678/34.

Wright, Philip. "Extending the scope of unattended environmental noise monitoring." Thesis, University of Southampton, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320714.

BARBOSA, PAULO CESAR DE CAMPOS. "APPLICATIONS OF LASER INDUCED FLUORESCENCE TO ENVIRONMENTAL MONITORING." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4041@1.

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Accountancy Bachelor's Thesis

Theses/dissertations from 2023 2023.

An assessment of e-wallet adoption among the finance employees of selected Philippine government agencies , Janina Mae E. Aborot, Ryan Joshua M. Dela Rosa, Donna Mae A. Galang, and Patricia Marie G. Pabello

The determinants of profitability of all publicly listed construction companies in the ASEAN-5 from the years 2019-2021 , Elian Justin Acierto, Mark Christian Lim, Ron Miguel Rivera, and Palm Eric Rosario

Building a sustainable future through taxation: Examining the effect of taxation on the achievement of sustainable development goals (SDGs) in developed and developing countries in Asia and Europe , Danielle D. Aguirre, Ma. Josenie Kate U. Dellova, Alyssa Rose M. Pascua, and Kurt Zyvyl M. So

Exploring the susceptibility of fraudulent financial reporting among government-owned and/or controlled corporations in the Philippines using fraud risk factors with the moderating effect of corporate governance , Lorian Aliana Polintan Alcaraz, Abbygail Cuevas Condenuevo, Alexandra Nicole Manaig Perez, and Xyrelle Joyce Torreliza Tejoso

Self-perceived licensure examination preparedness of DLSU graduating accountancy students under non-traditional learning: An explanatory sequential design , Erin Angela Pang Alfonso, Herald John Bernardino Castro, Regina Bernadeth De Guzman Dela Cruz, and Regina Leigh Cruz Lacson

The effect of sustainability reporting on the financial performance and firm value among publicly listed firms in the Philippines in 2019 and 2020 , Martin Jiro S. Alix, Kyle Sidney C. Co, Carl David M. Hernandez, and Arwenna Mae T. Sarmiento

Career readiness of graduating BSA students of De La Salle University - Manila in industry 4.0 , Micah Ela A. Aman, Justine Keith D. Dela Cerna, Camille Patrice L. Orpilla, and Carl Abhram P. Pascua

The effects of case-based pedagogy on the academic performance of DLSU BSA students as mediated by student engagement and satisfaction , Joyce Anne Amoroso, Danica Marie Carpizo De Guzman, Jay-ar Carias Guyena, and Feliza Rasine Melad Teñoso

The use of generalized audit software by Filipino external auditors: Impact of GAS features and actual usage , Cyrus John B. Andin, Gregorio Rafael D. Herrera, Enrico T. Nitura, and Chad Andrei M. Salazar

Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms? , Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, and Siegwald K. Yap

Taking up space: An intersectional approach on the corporate experience of accounting professionals in the Philippines , John Paul T. Aquino, Reghis Fel H. Atienza, Samantha Nicole L. Leonardia, and Cristine Loraine M. Magsipoc

Firm-specific characteristics as a mediator in the effect of corporate governance on dividend policy before and during the COVID-19 pandemic among publicly listed Philippine companies , Marcus Gabriel A. Aquino, Giancarlo C. Itaralde, Alyssa Frances C. Jopson, and Michaela Louisse P. Zamora

Understanding undergraduate accounting students' future intention to engage in sustainability accounting: The case of De La Salle University — Manila , Frances Yzabel B. Aranas, Vivian Gayle Sweetcyl C. Haw, Manuel Thomas S. Granada, and Rheanne Angelica J. Mendoza

Effectiveness of DLSU pure online integrating courses in the CPA board exam performance during the pandemic period , Stephanie Ann M. Asuncion, Patricia D. Mojica, Ynna Louise O. Rabaya, and Gillian Nina E. Salazar

The impact of corporate governance on the performance of Philippine government-owned and/or controlled corporations for the period 2018-2021 , Alessandra Romana J. Aurello, Claire Madison C. Chua, and Dana Abigail L. Ong

An analysis on the effect of accounting practices and accounting controls on the business performance among micro-, small-, and medium-scale enterprises (MSMEs) in Quezon City, Philippines , Cara Julia Ching Baldovino, Caira Andrea Peran Husmillo, Jose Dominick Favis Lim, and Patrick Joseph Villegas Maglanque

Effects of learning and teaching dimensions on experiences during DLSU’s online learning modality: Opportunities for curriculum change , Joanna Marie S. Bello, Rance Trevor K. Tan, Fritz Michael C. Viclar, and Ethan Duane P. Yeban

Accounting standards and frameworks consolidation for reporting net-zero in energy companies of ASEAN-5 , Rakel Mari F. Bermejo, Paul Ishmael P. Molato, Guia Louise A. Morales, and Micah Benilde T. Tan

Preconception vs. cognizance: The perception of DLSU BSA undergraduates towards the accounting profession before and during college education , Gennise Bernadette T. Betita, Raven I. Dela Cruz, Elyzza Anne B. Romanes, and Kim Barbara S. Tolosa

Optimizing the transitionary breakthrough for a sustainable future of accountancy education: The influence of blended learning experience to the Industry 4.0 readiness of graduating accountancy students , Ericka C. Bilango, Kyle Justin H. Gan, Gillian Ira C. Lim, and Grainne T. Ong

Portfolio performance analysis in the ASEAN-5: Assessing bitcoin as a safe-haven investment and its effect on the performance of a diversified portfolio during the start of the COVID-19 pandemic , Roy Alberto Valenzuela Bonitez, Jessica Rose Sy Cheng, Sacha Angela Gabriel De Ocampo, and Katrina Jerica Carmelo Lui

The effect of budgeting and costing practices on the financial performance of small and medium restaurants in San Fernando City, Pampanga , Missy Tayao Borja, Christine Anne Liu Españo, Kirsten Grace Daquial Orda, and Lorraine Angeline Roy Touzo

The mediating effect of internship satisfaction on the relationship between OJT factors and career intention among DLSU BSA students and graduates , Ava Janelle Mercado Briones, Gabrielle Ann Reambillo, Kazandra Erika Franz Apao Vargas, and Nikki Ysabel Niu Yeung

Evaluating the balanced scorecard perspectives: A study of selected Philippine flour milling companies , Angeleen Buban, Caryl Kate Leang Sy, Stephanie Dy Poon, and Al Carney Eleazar Lim Chua

A comparative study on conceptual-based and experiential-based learning of accounting information systems as evaluated by different measures of effectivity , Jasmin Alaine R. Cai, Azel Randall P. Chua, Jeraldine Nicole C. Chua, and Aleeza Jnaica U. Liu

The mediating effect of financial restatement on corporate governance and investor confidence of publicly listed firms in the Philippine Stock Exchange index , Sherrina Cano, André Jefferson G. Lim, Chyna C. Tomas, and Mary June B. Valenzuela

The moderating effect of audit quality on the relationship between environmental, social, and governance scores and corporate financial performance of listed companies in the ASEAN-5 , Michaela Nicole U. Cheng, Aimee Joyce Y. Gepte, Sheena Nicole U. Jabile, and Daniel Patrick T. Manabat

From professional to pupil: Demystifying tax education in De La Salle University’s BS Accountancy Program through students’ perceived professional skills and practitioners’ experience , Dominique Letisha Yu Chua, Erika Isabel Virginia Santos Martirez, Mikaela Joan De Guzman Tangco, and Alaina Carlize Centeno Tria

Accountancy as a career choice: The effect of influences on the intention to pursue professional accounting qualifications among current junior and senior BSA students in DLSU as mediated by interest in accounting , Jill Geraldyn L. Chua, Kate Hannah G. Enriquez, and Gerardine A. Garcia

Impact of business strategies on tax avoidance of publicly listed companies (PLCs) in the Philippines: The moderating role of corporate governance , Tyron Jasper Li Chua, Margarita Christalyn Maulion Cortez, and Hans Mackenzie Dy Uy

Perception of DLSU-M accounting students on SMEs in the food and beverage service industry in the city of Manila that adopts sustainability accounting practices before and during the COVID-19 pandemic , Cleo Claire B. Cobankiat, Janella Bianca T. Siruno, and Jeryl S. Sy

A comparative study on the effectiveness of purely online and hybrid learning modes on the academic performance and learning experience of accountancy students in taxation courses of De La Salle University – Manila: A cross-sectional study , Julliana Grace Cua, Cherry Catherine Ng, Vanessa Bernadette Patricio, and Chance Aiseah Ramos

A study on the impacts of expectations, motives, and preparedness on the academic performance of DLSU freshman accountancy students , Janna Kaye Citron Cuenca, Rogenelle Anne Argao Delos Reyes, and Evangeline Kizza Marie Tankiang Manotok

Assessing the impact of greenhouse gas emissions on corporate performance of oil and gas companies worldwide from 2019 to 2021 , Luis Raphael S. De Guzman, Francis Philip D. De Leon, Jose Ricardo M. Fajanilag, and Bryan Miguel D. Tiamsim

The accountancy faculty shortage: Exploring an intervention to influence accountancy students' intention to pursue an academe career , Veronica Anna S. Dela Cruz, Jasmine Elizabeth K. Lin, Dominic N. Narag, and Julius Raphael I. Tenorio

The effect of the corporate governance of Philippine GOCCs on the issued annual audit opinion , Shannen Mari C. dela Pasion, Jhanca Mariz B. Baldovi, Jackie Riole J. Untalan, and Anne Margareth G. Limsico

The nexus among intrinsic motivation, extrinsic motivation, ASEAN Economic Community readiness, and International Education Standards competencies using a moderated-mediated model: A test of self-determination theory by Deci And Ryan (1985) , Trisha Anne B. Dimailig, Honey Pearl P. Fernandez, Janica Ryaine T. Marquez, and Samantha Glo C. Revita

The moderating effect of firm visibility on the impact of corporate social responsibility on firm financial performance in Asia-Pacific publicly listed companies: A comparison between sensitive vs. non-sensitive industries , Kathrina S. Duyan, Audrey Lei T. Tan, Chennylle P. Verzosa, and Christine Mel C. Viernes

The impact of green initiative announcements on the stock prices of selected publicly listed companies in the food and beverage industry in ASEAN-5 , Samantha Nicole Fernandez Eguia, Angela Mikaella Baltazar Ferrer, Chikara Jane Sancho Grijaldo, and Nathaniel Adrian Ng Yanos

A study on the adoption of quick response (QR) code payments among micro and small enterprises in the City of Manila as mediated by the behavioral intention to adopt and moderated by age and income level , Jan Marie S. Espinosa, Ma. Maien B. Quiambao, and Vhianne Robie Mae V. Ramos

The application of accounting prudence on upper tone management (UTM) of publicly listed service companies in the Philippines through the interpretation of financial profitability and management discussion & analysis (MD&A) , Seth Rafael V. Feliciano, Clarissa Jae P. Lapan, Samantha Therese S. Piñgol, and Danielle Anne S. Potenciano

Beyond four walls: The effects of non-Curricular Activities Involvement on the Academic Performance of the De La Salle University Bachelor of Science in Accountancy Students , Erin Maxine C. Gallardo, Marc Zacchary C. Ram, Christian Jansen A. Supera, and Frances Anne G. Toong

The demographic, educational, economic, and social factors affecting the farm record-keeping activity of smallholder rice farmers in Pampanga, Philippines , Sharlynne Michelle C. Go, Chawne Hannah G. Gosyco, Claire Danielle C. Ng, and Kyllah Nicollaine M. Tumang

The effect of different community development activities as corporate social responsibility (CSR) programs to company profitability in the property industry of the Philippines for the period of 2019-2022 , Kristina Melisa E. Hamoy, Ma. Bianca N. Lazo, and Cezar Jerome O. Pana

The impact of aircraft capacity utilization on bankruptcy probability before and during Covid-19: Evidence from publicly-listed airlines in Asia, Europe, and the Americas from 2002 to 2021 , Trisha T. Huang, Leane A. Lin, and Joseph Regalado A. Siscar

The effect of internship dimensions on the experience of De La Salle University Bachelor of science in accountancy students , Bernard Adrian Y. Lu, Gamaliel Loim L. Niño, Carlos Miguel M. Raflores, and Andrew Wynford A. Sua

The impact of perceived factors on the intention of accounting professionals to use robotic process automation for accounting functions in the Philippines , Riam Levi A. Magalonga, Clarisse Antoinette M. Quodala, Allyana Jorge P. Rivamonte, and Jason Chong V. Sou

Sector level analysis: Impact of environmental, social, and governance performance on financial performance, stock performance, and firm value in Asia pre-and during the pandemic , Clarissa M. Piamonte, Ferdinand C. Panganiban Jr., Immah Jeanina L. Pesigan, and Jazehl Joy G. Valdez

The effects of bootstrapping potential, attitude, self-efficacy on the relationship between risk aversion and entrepreneurial intention among De La Salle University Accountancy students using moderated mediated analysis: A test of theory of planned behavior , Alexa Nicole L. Rosauro, Katrina B. Chioson, Sofia F. Gaspar, and Reizza Mae R. Necesito

The moderating role of board gender diversity on financial reporting transparency and stock returns: A study on publicly-listed firms in the Philippines before and during the COVID-19 pandemic , Michelle Andrea Santos, Marianne Ivy B. Estanislao, and Daniella Marie Espiritu Leonida

Lifestyle habits and study habits predict academic performance in hybrid modality of 4th-year Bachelor of Science in Accountancy students at De La Salle University - Manila , Shannen Virginia Antonio Silvino, Roel Vincent Burca Boreta, Mari Felicity Abril Lopez, and Geoffrey Ivan Laxama Roaring

Theses/Dissertations from 2022 2022

The effects of eco-efficiency on the profitability of ASEAN-5 companies from 2017-2019 , Angelica Sarah E. Abad, Alexandra Uniss Q. Geniebla, Sabina Allen C. Ma, and Allen Joshua F. Olaño

The impact of ESG ratings on the firm performance of listed companies in the ASEAN-5 , Arvin Marion Barroga Abaniel, Sophia-anne Marie Lavarez Domingo, Mike Alvinjay Ramos Jarin, and Josef Marcelus Igle Villanueva

ASEAN stock market reaction on the issuance of green bonds , Margaret L. Agarao, Gabriel Kean T. Ebeo, Richard Allen A. Jimenea Jr., and Victoria Elizabeth P. Yason

An empirical study on the effect of tax aggressiveness on financial performance and firm value with moderating role of corporate governance: Evidence from the Philippines , Jose Gabriel Delgado Aggabao, Jean Shairah Pia Horario Lectura, and Wesley Charles Sy Sam Tan

Before the next normal: How voluntary ESG reporting affects stock performance and trading among publicly-listed companies in the Philippines — An event study , Loren Andrea P. Alcaraz, Michel Ann A. Calapatia, Alia Isabella M. Joaquin, and Doris Wu

A comparative study on the effectiveness of De La Salle University-Manila's old and newly revised accountancy modular programs using selected factors of effectiveness , Marc Christopher Gache Alelis, Grace Anne Ericka Gadia Lui, Roniel Jiggy Kalaw Malañgen, and Charlene Grace Keh Tiong

The effect of corporate social responsibility, dividend policy and capital structure on firm value among selected Asian banking institutions during the scope of the COVID-19 pandemic , Ryann Kristoffer Soy Ang, Sharrie Mae Co Lao, and Anne Margarette Ventura Ong

Factors affecting the reporting of audit supervisors upon discovery of false sign-off among small and medium accounting firms in Metro Manila, Philippines , Irish Stacey Alano Arugay, Justine Alannah Gonzales Cruz, and Rodante Antonio Simbe Jr.

The impact of online distance learning on the work readiness of De La Salle University (Manila) bachelor of science in accountancy students , Raphael Joseph Camilo Atmosfera and Cheziel Lyn Gallon Cabacungan

The influence of fraud pentagon model on academic dishonesty of accountancy students in an online setup from the perspective of accounting educators as differed by the educators' gender , Tricia Nathalia J. Avila, Alyssa Amor B. Manigbas, Jose Raphael R. Miranda, and Joan Setias

The art of accounting: Business students’ perspectives on the ethicality of the creative accounting practice , Vincent Raven B. Baldomero, Monica Joyce S. Chua, and Shermaine Kayle C. Chua

Academic self-efficacy among graduating accountancy students during the COVID-19 pandemic: A convergent-parallel mixed methods study , Nell Charisse Ameera M. Bejasa, Rayhanah N. Decampong, Nikka Allyson D. Gue, and Pauline Sharry S. Tiu

An analysis on the bidirectional causal relationship between ESG performance and corporate financial performance of publicly-listed companies under sensitive industries in the ASEAN-4 emerging countries , Sophia Marie Regencia Beltrano, Sophia Rose Samonte Follosco, Ronnie Angelic Oliva Saraza, and Jewel Almodiel Vinson

The moderating impact of regulatory policy formation, corporate governance, and economic development on the relationship between the accounting environment and control of corruption in ASEAN countries , Vishal Bhagia, Colleen Monica K. Chiu, Jean Nicole L. Ng, and Bianca Alanis Ysabel C. Redulla

Assessing the self-efficacy of accounting professors from universities and colleges within the city of Manila in relation to the transition to online distance learning due to COVID-19 pandemic , Kashmir Jansen Oba Burgos, Mikaelle Angelica Banares Perez, Janne Emile Robellon, and Ma. Samantha San Juan Valero

A qualitative assessment of the business continuity practices of selected ASEAN banks in response to the COVID-19 pandemic , Hillary Anne V. Carbonel, Danica R. Manabat, Batrix Marie B. Perocho, and Alyssa Vienesse C. Tan

The effect of attitude, subjective norms, perceived behavioral control, and personality on the career decisions of accounting professionals in the Philippines as mediated by behavioral intention: A test of theory of planned behavior by Ajzen , Cheri Mae H. Claveria and Rochelle O. Nabos

The effect of corporate governance characteristics on selected financial ratios and firm value before and during the COVID-19 pandemic among publicly listed companies in the Philippines , Joebert L. Co and Danielz Rafael B. Javilinar

The impact of key audit matters and firm performance on investor reaction: An empirical study on the Philippine stock exchange index from 2016 to 2019 , Bianca Mae S. De Castro, Carmella Grace R. De Leon, Leiana Aika L. Go, and Erin Chelsea Y. Llobrera

Meeting expectations: A phenomenological study on the gap between the ICT competencies of BS Accountancy ID 117 graduates from De La Salle University and ICT competencies prescribed by the International Accounting Education Standards Board , Kurt Lewis O. Dela Cruz, Lance Mikhail Jason A. Go, and Laureen Macy C. Ong

An analysis of the factors influencing the audit opinion of cities in the Philippines during the COVID-19 pandemic , Pamela Grace Villavicencio Dela Cruz, Elyza Sophia Ramos Ladines, Frances Harriet Lituanas Lim, and Irish Giorgia Cuento Valera

An alignment study of the Bachelor of Science in Accountancy program in the Philippines, the International Education Standards, and the Certified Public Accountant Licensure Examination: Basis for curriculum reforms , Pauline C. Dela Peña, Caitlin Gail O. Rodil, Carl Fredrick P. Sayson, and Richmond Lloyd S. Young

A content analysis on the comment letters to IFRS IC: Accounting for cryptocurrencies , Jan Josef D. Domingo, Ronin J. Galido, Gabriel Angelo J. Jon, and Mark G. Rizada

The moderating effect of corporate social responsibility on the impact of COVID-19 on stock prices of selected Philippine publicly listed firms , Maraiah L. Fernandez, Alexander G. Gallamos, Jasteen Maer Panganiban, and Jaela Marie M. Talisic

Assessing the implementation of excise tax on sweetened beverages on manufacturing companies in the Philippines: Basis for tax reforms , Francesca Glen Esteban Gacal, Francesca Beatriz Agamata Reyes, Mireah Kyra Molina Wong, and Dominique Bianca Uy Yap

An analysis of the effect of board characteristics and the pandemic on sustainability performance among emerging markets , Ma. Beatrice Emmanuelle Z. Garcia, Ryen Keith Nibungco, and Ana Ysabelle T. Valenova

An event study on the effect of the COVID-19 pandemic on stock price of publicly listed companies in the ASEAN-5 , Jasper Salvio Jesswani, Lance Nitzcel Padilla Kho, Nica Franze Tan Lino, and Julian Franco Balcita Mejos

The effect of audit committee charateristics on audit fees and audit opinion with moderating effect of audit committee gender , James Adrian T. Lai, Denise Allyson D. Ng, Jillian Mitziko C. Limqueco, and Park Jinyeong

A multiple-group analysis on the moderating effects of remote auditing on the internal audit effectiveness of government-owned and or controlled corporations in the Philippines and its determinants , Christine Paola D. Lorenzo, Peter Ernest C. Mallari, Romeo Neil N. Manlangit, and Kelly Junine C. Yu

Effect of service sub-sector vulnerability due to the COVID-19 pandemic enhanced community quarantine on the cumulative abnormal returns of service firms listed in the Philippine Stock Exchange with disclosure tone as a moderating variable , Micah Jaye R. Maristela and Benelli Policarpio Tuazon

Future-proofing the accounting information systems profession: Prospects of a double degree bachelor of science in accountancy and bachelor of science in accounting information systems programs aligned with model curricula in De La Salle University-Manila , Carla Sofia T. Padilla, Katrina Louise C. Reyes, Henrico Gustav Mikhail P. Sanchez, and Monique Ellenor L. Sy

Accounting information vs. financial market information in explaining stock returns: Evidence from publicly listed non-financial firms in the ASEAN-5 stock markets from 2010 to 2020 , Roseanne N. Roque, Marielle Lissette U. Sarmiento, Yanesah Ann L. Tumambing, and Mary Gabrielle Eligius A. Yap

Theses/Dissertations from 2021 2021

The effect of environmental costs and factors affecting environmental accounting on firm profitability of publicly-listed industrial companies in the Philippines , Kaycee Nicole E. Acis, Rea Marie B. Diaz, and Abigail Faith B. Javier

The effect of COVID-19 pandemic government response to top global airline stocks’ performance and risk profile as controlled by market returns , Alysson Ace B. Agustin, Marcellin Enrico M. Cruz VII, Ysabelle Mikayla S. Orlino, and Sean Patrick T. Uy

The effects of capital structure on the financial performance of publicly listed commercial banks: Evidence from the ASEAN-5 countries , Ricardo Raphael Alday Atienza, Jasmine Alliah Kiu Bactat, Jamie Angela Lee Chua, and Kristen Kyla Lim Tan

The moderating effect of ownership structure between the relationship of corporate social responsibility and firm performance in the ASEAN-5 , Mari Luis Augustin T. Avila, Katherine Ann J. Fernandez, Louise Kyle V. Ngo, and Dave Johann Y. Tan

The effect of information system capabilities on medium and large enterprises’ firm performance: A moderated mediation analysis , Chanelle Z. Batin, Johncary Angelo N. Laysico, Quennie G. Robiso, and Francesca Margaret Red M. Santos

A‌ ‌comparative‌ ‌analysis‌ ‌of‌ ‌key‌ ‌financial‌ ‌ratios‌ ‌of‌ ‌Philippine‌ ‌publicly‌ listed‌ companies‌ ‌before‌ ‌and‌ ‌during‌ ‌COVID-19‌ , Alec Johnson C. Billan, Jemaiah Lorraine M. Delima, Ram Steven Martin S. Naval, and Magick Dovelyn S. Wee

The impact of adjustment, agency, and political costs on cost stickiness of publicly listed companies in the Philippines from 2009-2019 , Angela Bianca N. Catalig, Charles Justin M. Decena, Maria Denise A. Franco, and Ma. Colleen L. Ventura

The effect of value added intellectual coefficient, firm size, and leverage on business performance in the ASEAN-5 service industry , Jessica Maris H. Chen, Sophia Kelly G. Chua, and Alyana Ysabel A. Tan

Cross-country and regional Analyses on the effect of environmental accounting on financial profitability, liquidity, marketability, leverage, and firm value of environmentally sensitive industries across the ASEAN-5 , Venz Luis D.M. Delos Reyes, Jovelle Anne T. Laggui, Matthew O. Lagonera, and Rhazelle Teemee S. Lapuz

Analyzing the effect of accountability, government characteristics, and citizen participation on the financial performance of Philippine cities , Lou Brad N. De Nobili, Chelsie Marie D. Gumba, Alexander E. Rodriguez Jr., and James Vincent E. Rodriguez

An event study on the market's reaction on information technology Investment announcements of selected publicly listed companies in the Philippines , Elysia Kallysta R. Falco, Jose Eduardo A. Guillermo, Rafael Angelo A. Laya, and Kyra Isabelle G. Monje

Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study , Javier Francisco B. Laurena, Nicole Elise O. Torres, Jansen C. Kang, and John Andrew C. Andrada

Theses/Dissertations from 2016 2016

A study on the impact of environmental management practices on firm growth of publicly listed companies under the Philippine industrial sector from 2011 to 2015 , Ed Norvile John B. Aba, Gean Margaret S. Manalastas, Jenn Mae Clarisse C. San Pedro, and Janneth S. Tee

The effects of ownership concentration on the financial performance of publicly-listed companies in the ASEAN region , Kristina Pauline B. Abesamis, Jiro Nigel Cadungon, Hans Cedric O. Lee, and Ida Frances T. Santiago

Factors affecting audit fees of Philippine listed non-financial firms , Miguel Marciano M. Advincula, Rafael Q. Ocampo, Joshua T. Pamaran, and Pramela D. Menghrajani

Propensity in intangible investments: Firm heterogeneity among publicly listed ASEAN consumer discretionary and consumer staples firms , James Paulo G. Agnes, Aaron Cade D. Cariño, Michael Eugene C. Santiago, and Allen Ivan P. Sta. Maria

Recalibration and improvement of the Altman, Zmijewski, and Prophecy model: Earnings management as a predictor of bankruptcy of Philippine manufacturing firm , Eugene C. Aguirre, Noel Christian C. Marcojos, Leomar T. Santiago, and Alyssa Gale D. Valeriano

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The List of 70 Accounting Thesis Topics for Students

Accounting describes the process of recording and consolidating financial transactions in business. It involves analyzing, reporting, and summarizing financial transactions to organizations, businesses, tax agencies, and regulators. This is usually presented via a financial statement, a concise summary of all the financial dealings over a stipulated period. It provides clear documented information of a company’s operations, cash flow, and present financial standing. High accounting standards improve the credibility of financial statements. These financial statements can range from cash flow statements, income statements, loss statements, balance sheets, etc. This constant and customary method of financial reporting enables shareholders and other beneficiaries of a business to examine the performance of the said business.

Accounting Thesis For Students

Accounting research topic ideas, topics for accounting thesis, interesting accounting topics for your paper, accounting research questions, accounting dissertation topics, research papers topics on accounting, financial topics to write about.

Accounting is essential for majorly business and management students. They start the basics of the subject in their lower levels, and some progress to further the subject in their higher studies. During this period of education, there will come a time they will require accounting topics for the thesis. They will need to focus on all the elements of the thesis in accounting and compile topics that will suit their interests.

Accounting thesis topics for students are tailored towards a particular aspect of the profession. In this manner, picking an accounting thesis topic and nurturing it will be based on your stage of education, be it an undergraduate, master’s, or PhD level.

Usually, there are areas of improvement and weaknesses in the world of finance. These errors are often the birth of research and analysis to create accounting research paper topics, buying a dissertation , or thesis topics in finance for students.

Trying to focus on many problems at a time can make you not finish your research topic in accounting at the appointed time. As a student, this is one error you want to avoid.

Naturally, you cannot master all the accounting subjects with the same ease. Hence, focus on the ones your strength resides in and discard the ones that posed a certain level of difficulty during the study. This is an important tip and recommendation when picking accounting topics for research. Here are some good examples of accounting research topics ideas.

Accounting origin
The Ethics of Accounting and Its Relevance in The Society
Company structure influence on Accounting
Information Systems For Accounting
Accounting and Taxes
Accounting as Relates to Personal Finance
Profit Management
Financial Markets and Accounting
Accounting Methods Applied Throughout History
The Age of Virtual Accountants

Accounting thesis topics for accounting students can be chosen according to the interests, and strengths each student shows in a certain period of their education. This can involve multiple accounting research paper topics, with the student now being left to choose the one they master more appropriately.

Usually, companies have weaknesses in different areas, it is a case of whether they are notable. When trying to pick accounting research topics as an undergraduate, you should focus on a singular problem and view it from various angles of prescriptive solutions.

Inventories of Merchandise
System Control and Inventory Management
Manual of Different Accounting Principles
International Financial Reporting Standards of Negligible Assets
Procedures for Adopting Financial Reporting Standards
Tax Culture as a Method of Keeping Companies in Check
Accounting Guidelines of a Business
Management Accounting Research
Automation of Accounting Processes and Its Effects on Businesses
Data Technology in Accounting Functions

These accounting topics come in forms that pique the interest of accountants and everyday business people. It should be bold, descriptive, and tally with a trending and important issue in all areas that concern the accounting sector. Getting topics like these are not as easy as you would imagine. It usually takes broad-spectrum research and paying rapt attention to business accounting flaws or potential problems.

Modern Techniques of Debt Management
Latest Technologies in Digital Accounting
Fundamental Forensic Accountancy Skills
Importance of Fast Information Integration for Modern Accounting
Analysis and Design Risk in Accounting Systems
Accounting Management and Financial Markets
Issues in Implementation of Theoretical Accounting Processes in Applied Accounting
Strategies to Make Organizational Finances Transparent
Offshore Accounting Processes
Significance of Financial Markets in Different Economies

When looking for accounting research topics ideas, determining the reason behind the question is the most challenging and vital decision in writing topics for accounting research papers. This difficulty arises because the foundation of your entire accounting topic depends on that one question.

Getting it wrong or mixing up the wrong statements can greatly impair the direction of your accounting topic for a research paper. Some good accounting research questions include:

How to Investigate Forensic Accountancy?
How to Avoid Debt Growth in Businesses?
The Process of Making Accurate and Informed Accounting Decisions?
How Does Culture Influence the Accounting System?
Steps to Follow to Become a Certified and Chartered Accountant?
How to Discover Effective Accounting Systems for Accountants?
When Do You Need to Hire Personal Accountants?
What are the limitations of digital Technology Evolution for the Accounting Niche?
What Factors Facilitated the 2008 Worldwide Financial Crisis?
What are the Processes Involved in Tax Assessment in Organizations?

In choosing an accounting topic for a project, you need to pick a topic that interests you, writing becomes easy and fast when you do. You can seek out simple accounting research topics if that’s what you can handle, or you could go for current accounting topics and interesting topics in finance.

However you choose to make that decision is up to you, but whatever topics you eventually come up with must not be vague or narrowly written. There should be a balance. Finally, you should extensively research and review your dissertation topic before making your topic decision. Having all these in mind, let’s look at some project topics on accounting.

Quality in Quantitative Management Accounting Research
Management Accounting and Supply Chain Strategy
Notable Trends in Business Research and Accounting Finance and Management Control
Effect of Auditing On Financial Reporting
Importance of Fraud Detection in a Digital Environment
The Globalization of Auditing Standards- an investigative analysis
Studying the Effects of Intellectual Capital on the Development of Large Industries
Tax Legislation in Freelance Businesses
Critical Analysis of the Effects of Small Business Budgeting on Tertiary Institutions

Research papers on accounting involve a great deal of interest in the subject matter being researched. The aim is to enlighten and provide analytical detail to the readers. Also, in choosing a research paper topic, you should aim to acquire your readers’ attention.

This can be achieved by having sound knowledge of the research topic and gathering relevant information to explain the research better. Here are some good examples of accounting topic research papers.

A Review on Government Management Accounting: Research in 2022
Business Correspondence Analysis: Its Application in Management Accounting Research
The Conceptual Framework of Strategic Management Accounting
Meaning of Accounting Theories for Business
What Impact Does Accounting Information Systems Have on Business Performance?
Best Accounting Practices for Online Businesses
Problems with the Normative Theory of Accounting
Implementation of the International Public Sector Accounting Standards Board in the University System
The Relationship between Public Sector Expenditure Accounting and Infrastructural Development
Application of Accounting Standards in Critical Business Processes of Financial Conglomerates.

In the world of finance, various improvements are to be made with various issues that need solving. Highlighting the need for change and evolution brings about the intention of addressing these issues.

With the inception of digital currencies, new online databases for recording and carrying out financial transactions, there is a wealth of financial discussions to be had. With this fact also comes greater financial issues that need attention. Some eye-opening financial topics you can write about to address some financial systems include:

Need for Accounting Technology
Issues of Financial Ethics
How to Develop and Improve Financial Systems
Perspectives on Earnings Management
Effective Methods of Tax Reduction for Organizations
Role of Financial Markets in Accounting Management
Methods of Preventing Financial Fraud
What you should know about the Goldman Sachs Securities Fraud Case
Commodities in Financial Markets
Effect of External Factors on Cash Flow

Wrapping up

Accounting thesis topics for students are nearly limitless. Not only with the issues that need solving or understanding, but the different facets of accounting that the world currently operates on that’s why many students are looking for help who will write my thesis , we have good news for such students because we have been doing this for a long time. This gives room for continuous enlightening and improvement due to the various areas accounting comes in contact with. There is the realm of management accounting, auditing, tax accounting, bookkeeping, online accounting, and many more. With the different list of accounting topics and thesis topics suggested, you can pick out any of them and chart your course to become a great accountant in the future.

150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

Differences between financial accounting and managerial accounting.
Managerial accounting in the 21 st century.
The impact of managerial accounting in big businesses.
The major components of activity-based costing.
How managerial accounting affects international finance.
The impact managerial accounting has on human resources.
The major components of capital budgeting.
How managerial accounting affects internal business decisions.
Effective ways of adopting managerial accounting into small businesses.
Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

Cost of manufacturing goods overseas.
The cost of instituting anti-harassment programs.
Inventory and cost of products sold in the U.S.
Reinventing accounts payable processes.
Using best practices to boost the bottom line.
The cost of keeping human resources on staff.
Simplifying procedures in accounts payable.
The cost of updating internal systems with technology.
The cost-effectiveness of employee training.
Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

How to run an efficient large accounting department.
Red flags in outdated accounting processes.
Identifying unconventional processes in payment processes.
Utilizing paperless processes in small businesses.
Applying EDP to accounts payable processes.
The benefits of automating payables and receivables.
Outsourcing procurement processes to save money.
Automation to handle repetitive processes.
The need for diversifying skills in accounting.
The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

The impact the Jobs Act will have on large businesses.
The positive effects tax cuts will have on small business.
The risks of offshore accounting on U.S. businesses.
The need to update software each year to avoid accounting problems.
How small businesses are falling behind in accounting practices.
The impact bonus depreciation allows businesses.
Applying to government relief programs.
Describe the role the internet has on accounting.
The trustworthiness of online accounting programs.
The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

Discuss why companies need to incorporate automated processes.
The problems with ethics in accounting practices.
Technology advancements that improve accounting accuracy.
The problem with accuracy in decade-old software.
Explain the best way to help accountants work manually.
Describe the historical prospect of best accounting practices.
The most effective way to become a certified accountant.
Compare accounting systems that improve processes.
The quick flow of data and the value on today’s accountants.
The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

Explain the concept of accounting theory to practice.
The theories behind normative accounting practices.
The effect theories in accounting have on businesses.
Challenges of taking theory to practice.
The major changes in accounting practices over the last 25 years.
The impact the internet has had on accounting ethics.
Accounting practices in the 21 st century.
The challenges of accounting technologies on fast-growing companies.
The dangers the internet poses toward ethical accounting.
Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

Use of efficient accounting software in tax season.
Applicable Professional and Legal Standards.
The difficulties in using offshore accounting.
The most effective way of managing earnings.
The development of cash flow in the United Kingdom.
The development of cash flow in the United States.
The best way to manage personal finances.
The effect financial markets have on personal spending.
Debt management in large corporations.
Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

Methods for identifying instances of money laundering.
The government’s right to search private accounts.
The use of tax records to report possible crimes.
Class action litigation cases in the United States.
Court use of forensic accounting in criminal cases.
Forensic accounting to develop better anti-fraud programs.
A company’s reliance on forensic accounting to prevent theft.
Establishing controls in emerging international markets.
Forensic accountants and their role in court proceedings.
Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

Impact of accounting research on financial practices.
Scientific research studies in modern economies.
Modern accounting concepts and applications.
The change in accounting practices over the last two decades.
Describe the components of Positive Theory.
Marketplace discipline across major industries.
Major accounting theories and techniques in big businesses.
The use of technology to reduce accounting costs.
Technology theory in the use of modern accounting.
Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

Compare accounting software versus manual accounting.
Tax management procedures in the 21 st century.
The risks of updated technology in small companies.
The costs associated with broader health care in the workplace.
The history of accounting in the 20 th century.
The best method of managing debts without difficulties.
Accounting problems caused by online transactions.
Cryptocurrency and its impact on modern accounting practices.
Forecasting jobs in the field of accounting.
The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

Compare and contrast different cryptocurrencies.
The definition of a successful and modern business account.
Non-profit organizations and tax reductions.
Sports accounting in today’s world of social media.
The financial benefits of having a second stream of revenue.
Financial stock management of overall earnings.
The relationship between corporate donations and accounting.
Minimizing risks in big and small-sized businesses.
The impact that tax deductions have on big businesses.
Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

The instances of “cooking books” in the 21 st century.
The best approach to update accounting systems.
Fraud cases currently in the United States.
The importance of forensic accountants in fraud cases.
The reasons account reports have government regulations.
The benefits of incorporating computerized accounting.
The need for companies to make changes to accounting departments.
Evolving accounting practices that reduce the risk of theft.
The effects offshore gambling has had on accounting.
Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

The evolution of accounting practices over the last century.
The biggest ethical concerns about accounting.
Minimizing taxes when you are a small company.
Accounting software that will cut company costs.
The best way to lower taxes through accounting practices.
Describe the way managerial accounting is affected by international markets.
Explain the major factors of management earnings.
The most accurate way to figure out the estimated tax on a company’s earnings.
The quickest way to become a certified accountant.
Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

The ways small businesses can benefit from advanced technologies.
Describe how IT affects financial analysis for reporting.
Explain how companies use AIS to collect and store data.
Explain the 10 elements used to understand AIS.
Rank the best accounting information systems.
The future of AIS in small business financial practices.
Explain how AIS eliminates the use of balance sheets.
AIS technologies save money in large businesses.
The future of AIS in small to mid-size businesses.
Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

Describe how forensic accounting can reduce risk to small businesses.
Describe the challenges value and cost that managers deal with.
The biggest changes to accounting practices in the 21 st century.
The benefits of having separate controlling accounts.
The rapid flow of data and the importance of modern accountants.
Describe how forensic accountants conduct their investigations.
The most likely causes of financial instability in small businesses.
Explain the factors one must consider before investing.
Describe the differences between financial and management accounting.
Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

Accounting and Finance Thesis Topics

This page provides a comprehensive list of accounting and finance thesis topics designed to assist students in selecting an impactful subject for their thesis. Whether you are pursuing undergraduate, graduate, or postgraduate studies, the diverse array of topics presented here covers a broad spectrum of specialties within the field of accounting and finance. From traditional areas like audit and taxation to emerging fields like fintech and behavioral finance, this collection aims to cater to a variety of research interests and academic requirements. Each category is meticulously curated to inspire innovative thinking and encourage a deeper exploration of both established and contemporary issues in the discipline.

600 Accounting and Finance Thesis Topics

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Accounting Thesis Topics
Audit Thesis Topics
Banking Thesis Topics
Behavioral Finance Thesis Topics
Capital Markets Thesis Topics
Corporate Finance Thesis Topics
Corporate Governance Thesis Topics
Finance Thesis Topics
Financial Economics Thesis Topics
Financial Management Thesis Topics
Fintech Thesis Topics
Insurance Thesis Topics
International Finance Thesis Topics
Investment Thesis Topics
Management Accounting Thesis Topics
Personal Finance Thesis Topics
Public Finance Thesis Topics
Quantitative Finance Thesis Topics
Risk Management Thesis Topics
Taxation Thesis Topics

1. Accounting Thesis Topics

The impact of artificial intelligence on financial reporting and compliance.
Blockchain technology in accounting: disrupting traditional processes.
The role of ethical leadership in promoting sustainable accounting practices.
Comparative analysis of global accounting standards post-IFRS adoption.
Cultural influences on multinational accounting practices.
The future of green accounting in corporate sustainability initiatives.
Digital currencies and their accounting implications within multinational corporations.
The efficacy of automated accounting systems in small to medium enterprises.
Forensic accounting as a tool against cyber financial fraud.
Tax strategy and accounting ethics in the digital age.
Non-profit accounting challenges in a post-pandemic world.
Gig economy impacts on financial reporting and tax obligations.
Continuous auditing in real-time financial data environments.
Ethical conflicts in accounting decisions: a case study analysis.
The integration of blockchain for transparency in financial auditing.
Strategic management accounting techniques in agile organizations.
Predictive analytics in accounting and its impact on business strategy.
Cost management innovations in healthcare accounting.
Regulatory impacts on financial disclosures and corporate accounting.
Innovative financial planning tools for startup sustainability.
The role of environmental, social, and governance (ESG) criteria in financial decision-making.
Public sector accountability and accounting reforms.
Big data analytics in financial statement analysis.
Adapting accounting frameworks for emerging markets.
The dynamics of accounting professionalism and ethical standards.
Real-time financial reporting: challenges and advantages.
Mergers and acquisitions: accounting for corporate restructuring.
Artificial intelligence in audit operations: reshaping traditional frameworks.
Corporate sustainability reporting: critical analysis of current practices.
Tax evasion strategies and their impact on international accounting standards.

2. Audit Thesis Topics

The effectiveness of continuous auditing in detecting and preventing fraud.
Implementing a risk-based auditing framework in emerging markets.
Enhancing corporate governance with robust audit committee functions.
The comparative reliability of external audits versus internal controls.
The impact of the latest regulatory frameworks on auditing standards.
Ensuring auditor independence in a complex corporate milieu.
Blockchain applications in enhancing audit trail transparency.
Strategies for cybersecurity audits in financial institutions.
Cultural impacts on audit practices in global organizations.
The future of auditing: integrating real-time data analytics.
The relationship between audit quality and investment decisions.
Leveraging machine learning for enhanced audit precision.
Auditing ethics in the face of financial technology innovations.
The role of internal audits in reinforcing cybersecurity measures.
Auditing challenges in decentralized platforms using blockchain technology.
Comparative study of traditional and modern audit methodologies.
The impact of data privacy regulations on audit practices globally.
Developing effective audit strategies for cloud-based accounting systems.
The role of audits in enhancing business resilience during economic downturns.
Fraud detection techniques in an AI-driven audit environment.
The effectiveness of environmental auditing in promoting corporate sustainability.
Auditing for non-financial information: challenges and methodologies.
Enhancing the transparency of public sector audits to improve trust.
Implementing forensic auditing techniques in corporate fraud detection.
The evolution of auditing standards in response to global financial crises.
The role of technology in transforming audit documentation and reporting.
Impact of auditor-client relationships on audit quality.
Strategies for overcoming challenges in cross-border audit practices.
Auditing supply chain operations for financial integrity and sustainability.
The future of regulatory audits in a dynamically changing global market.

3. Banking Thesis Topics

The future of digital banking post-COVID-19.
Analyzing the impact of blockchain technology on international banking transactions.
The role of central banks in managing digital currency implementations.
Sustainable banking practices: integrating ESG factors into bank operations.
The evolution of consumer banking behavior influenced by mobile technologies.
Cybersecurity strategies in banking: preventing breaches in a digital age.
The effectiveness of monetary policy in digital banking ecosystems.
Banking regulations and their impact on global economic stability.
Fintech innovations and their integration into traditional banking systems.
The impact of banking deserts on rural economic development.
Artificial intelligence in banking: reshaping customer service and risk management.
The role of ethical banking in promoting financial inclusion.
Impact of Brexit on UK banking: challenges and opportunities.
Stress testing in banks: approaches and implications for financial stability.
Consumer data protection in online banking: challenges and solutions.
The influence of microfinancing on developing economies.
The impact of interest rate changes on banking profitability.
Role of banking in supporting sustainable energy financing.
Technological disruptions in banking: a threat or an opportunity?
The effect of global banking regulations on emerging market economies.
Strategies for managing credit risk in post-pandemic recovery phases.
The growing role of Islamic banking in the global finance sector.
The impact of non-traditional banking platforms on financial services.
Data analytics in banking: enhancing decision-making processes.
Cross-border banking challenges in a globalized economy.
The future of branchless banking: implications for customer engagement.
Banking transparency and its effects on consumer trust.
The role of banks in facilitating international trade.
Innovations in mortgage banking and their impact on housing markets.
The effects of banking consolidation on competition and service delivery.

4. Behavioral Finance Thesis Topics

The psychological effects of financial losses on investment behavior.
Behavioral biases in financial decision-making: a case study of stock market investors.
The impact of social media on investor behavior and market outcomes.
Cognitive dissonance and its effect on personal financial planning.
The role of emotional intelligence in financial trading success.
Exploring the herding behavior in cryptocurrency markets.
Behavioral finance strategies to mitigate impulse spending.
The influence of cultural factors on investment decisions.
Psychological factors driving risk tolerance among millennials.
The effect of behavioral finance education on individual investment choices.
Overconfidence and trading: an analysis of its impact on stock returns.
Decision-making processes under financial stress: a behavioral perspective.
The role of behavioral factors in the success of financial advisement.
The impact of behavioral insights on retirement savings plans.
Anchoring bias in financial forecasting and market predictions.
The role of optimism and pessimism in financial markets.
Behavioral finance and its role in shaping sustainable investing.
Understanding the gap between perceived and actual financial knowledge.
Behavioral interventions to improve financial literacy.
The influence of personality traits on financial decision-making.
Behavioral economics: redesigning financial products for better decision outcomes.
The effectiveness of nudge theory in personal finance management.
The impact of financial anxiety on decision-making efficiency.
The behavioral aspects of financial negotiation.
Market sentiment analysis: behavioral finance in algorithmic trading.
The psychological impact of financial news on market movements.
Behavioral finance insights into crowd-funding behaviors.
Ethical considerations in behavioral finance research.
The influence of age and life stage on financial risk-taking.
Behavioral finance in corporate decision-making: case studies of strategic financial planning.

5. Capital Markets Thesis Topics

The future trajectory of global capital markets in the post-pandemic era.
Impact of quantitative easing on emerging market economies.
The role of technology in enhancing liquidity in capital markets.
Analysis of market efficiency in different economic cycles.
The effects of political instability on capital market performance.
Environmental, Social, and Governance (ESG) criteria and their impact on capital market trends.
Cryptocurrency as an emerging asset class in capital markets.
The role of sovereign wealth funds in global capital markets.
Algorithmic trading and its influence on market dynamics.
The impact of international sanctions on capital markets.
High-frequency trading: market benefits and systemic risks.
The role of capital markets in financing green energy initiatives.
Impact of fintech on traditional capital market structures.
Corporate bond markets and their responsiveness to economic changes.
The influence of central bank policies on capital market stability.
Market anomalies and behavioral economics: exploring the deviations from market efficiency.
The role of investor sentiment in capital market fluctuations.
Crowdfunding as an alternative financing mechanism in capital markets.
Regulatory challenges facing capital markets in developing countries.
The future of securitization post-global financial crisis.
Derivatives markets and their role in risk management.
The impact of technology IPOs on market perceptions.
Venture capital and its influence on market innovation.
Corporate governance and its effect on equity prices.
The role of market makers in maintaining market stability.
Ethical investing and its traction in the capital market.
The impact of demographic shifts on investment trends.
The interplay between macroeconomic policies and capital market growth.
Leveraging machine learning for capital market predictions.
The role of media in shaping public perceptions of capital markets.

6. Corporate Finance Thesis Topics

The impact of global economic shifts on corporate financing strategies.
Analyzing the role of corporate finance in driving sustainable business practices.
The influence of digital transformation on corporate financial management.
Risk management in corporate finance during uncertain economic times.
The effects of corporate financial restructuring on shareholder value.
Financing innovation: How corporations fund new technology investments.
The role of private equity in corporate finance.
Strategies for managing corporate debt in a fluctuating interest rate environment.
Impact of mergers and acquisitions on corporate financial health.
ESG (Environmental, Social, and Governance) factors in corporate finance decisions.
The future of corporate finance in the era of blockchain and cryptocurrencies.
The role of financial analytics in optimizing corporate investment decisions.
Corporate finance challenges in emerging markets.
Venture capital and its impact on corporate growth.
Corporate financial transparency and its effect on investor relations.
The role of CFOs in navigating new global tax laws.
Financial technology innovations and their implications for corporate finance.
The impact of international trade agreements on corporate financing.
Corporate finance strategies in the healthcare sector.
The influence of shareholder activism on corporate financial policies.
The future of corporate banking relationships.
Capital allocation decisions in multinational corporations.
The role of artificial intelligence in financial forecasting and budgeting.
The impact of demographic changes on corporate finance strategies.
Managing financial risks associated with climate change.
The role of corporate finance in business model innovation.
Financing strategies for startups versus established firms.
The effect of corporate culture on financial decision-making.
Corporate governance and its influence on financial risk management.
The evolving landscape of securities regulations and its impact on corporate finance.

7. Corporate Governance Thesis Topics

The impact of governance structures on corporate sustainability and responsibility.
Board diversity and its effect on corporate decision-making processes.
Corporate governance mechanisms to combat corruption and enhance transparency.
The role of stakeholder engagement in shaping governance practices.
Analyzing the effectiveness of corporate governance codes across different jurisdictions.
The influence of technology on corporate governance practices.
Governance challenges in family-owned businesses.
The impact of corporate governance on firm performance during economic crises.
Shareholder rights and their enforcement in emerging market economies.
The future of corporate governance in the digital economy.
The role of ethics in corporate governance.
Corporate governance and risk management: interlinkages and impacts.
The effects of regulatory changes on corporate governance standards.
ESG integration in corporate governance.
The role of internal audits in strengthening corporate governance.
Corporate governance in non-profit organizations.
The influence of activist investors on corporate governance reforms.
The effectiveness of whistleblower policies in corporate governance.
Cybersecurity governance in large corporations.
Succession planning and governance in large enterprises.
The impact of international governance standards on local practices.
The role of governance in preventing financial fraud.
Corporate governance in the fintech industry.
The relationship between corporate governance and corporate social responsibility.
The impact of global economic policies on corporate governance.
Data privacy and security: Governance challenges in the information era.
The role of governance in managing corporate crises.
The impact of leadership styles on corporate governance effectiveness.
Corporate governance and its role in enhancing business competitiveness.
The evolving role of board committees in strategic decision-making.

8. Finance Thesis Topics

Financial implications of global climate change initiatives.
The future of financial markets in the face of geopolitical uncertainties.
The impact of microfinance on poverty alleviation in developing countries.
Cryptocurrency: emerging financial technology and its regulatory challenges.
The role of financial institutions in fostering economic resilience.
Innovations in financial products for an aging global population.
The impact of digital wallets on traditional banking systems.
Financial literacy and its role in promoting socio-economic equality.
The effect of fintech on the global remittance landscape.
Risk management strategies in finance post-global financial crisis.
The influence of behavioral finance on investment strategies.
The evolving role of central banks in digital currency markets.
Financing sustainable urban development.
The impact of artificial intelligence on personal finance management.
Peer-to-peer lending and its effect on traditional credit markets.
The role of finance in facilitating international trade and development.
The implications of Brexit on European financial markets.
Financial derivatives and their role in modern economies.
The effects of sanctions on financial transactions and economic stability.
The future of investment banking in a technology-driven world.
Financial models for predicting economic downturns.
The impact of financial education on consumer behavior.
Securitization of assets: benefits and risks.
The role of financial services in disaster recovery and resilience.
Emerging trends in global investment patterns.
Financial strategies for managing corporate mergers and acquisitions.
The influence of cultural factors on financial systems and practices.
The effectiveness of financial sanctions as a geopolitical tool.
The future of financial privacy in an interconnected world.
The role of finance in promoting renewable energy investments.

9. Financial Economics Thesis Topics

The economic impact of quantitative easing in developed versus emerging markets.
The implications of negative interest rates for global economies.
Economic predictors of financial market behavior in crisis periods.
The relationship between government debt and economic growth.
Economic consequences of income inequality on national financial stability.
The effects of consumer confidence on economic recovery.
The role of economic policy in shaping housing market dynamics.
The impact of global trade wars on financial economics.
The influence of demographic shifts on economic policy and financial markets.
Macroeconomic factors influencing cryptocurrency adoption.
The role of economic theory in developing financial regulation.
The impact of tourism economics on national financial health.
Economic strategies for combating hyperinflation.
The role of sovereign wealth funds in global economic stability.
Economic analyses of environmental and resource economics.
The implications of fintech on traditional economic models.
Economic impacts of global pandemic responses by governments.
The future of labor markets in a digitally transforming economy.
Economic considerations in renewable energy finance.
The economics of privacy and data security in financial transactions.
The role of international economic organizations in financial regulation.
Economic effects of technological innovation on traditional industries.
The impact of economic sanctions on international relations and finance.
The role of consumer spending in economic recovery phases.
Economic policies for addressing wealth gaps.
The economic impact of climate change on financial sectors.
The role of economic research in crafting sustainable development goals.
The economics of health and its impact on national economies.
Global economic trends and their implications for financial forecasting.
The relationship between educational economics and workforce development.

10. Financial Management Thesis Topics

The strategic role of financial management in corporate sustainability.
Impact of global financial regulations on corporate financial management.
Financial management techniques for optimizing supply chain operations.
The role of financial management in crisis recovery and resilience.
Emerging technologies in financial management systems.
The impact of corporate social responsibility on financial management strategies.
Financial planning for long-term business growth in volatile markets.
The influence of global economic conditions on financial management practices.
Financial management challenges in the nonprofit sector.
The role of financial management in mergers and acquisitions.
The impact of digital currencies on corporate financial management.
Financial risk management strategies in an era of global uncertainty.
The role of financial management in enhancing operational efficiency.
Financial management best practices in the tech industry.
The impact of consumer behavior trends on financial management.
Financial management in the healthcare sector: Challenges and strategies.
The influence of artificial intelligence on financial decision-making processes.
Financial management strategies for small and medium-sized enterprises (SMEs).
The role of financial management in international expansion.
Ethical considerations in financial management practices.
Financial management in the energy sector: challenges and innovations.
Financial strategies for managing environmental risks.
The role of financial management in startup success and sustainability.
The impact of financial transparency on corporate governance.
Financial management and investor relations: integrating strategic communication.
The role of financial management in educational institutions.
Managing financial instability in emerging markets.
Financial management practices in the gig economy.
The role of financial managers in driving business model innovations.
Financial management tools for effective capital allocation.

11. Fintech Thesis Topics

The impact of blockchain on global payment systems.
Regulation challenges for fintech innovations: A cross-country analysis.
The role of fintech in democratizing access to financial services.
Machine learning and artificial intelligence in predictive financial modeling.
The evolution of peer-to-peer lending platforms and their impact on traditional banking.
Cryptocurrency adoption: consumer behavior and market dynamics.
The future of robo-advisors in personal finance management.
The impact of mobile banking on financial inclusion in developing countries.
Fintech solutions for microfinance: scalability and sustainability issues.
Data privacy and security challenges in fintech applications.
The role of fintech in enhancing cybersecurity in financial transactions.
The impact of fintech on traditional banking employment.
Regulatory technology (RegTech) for compliance management: trends and challenges.
Fintech and its role in combating financial crime and money laundering.
The influence of fintech on the insurance industry: insurtech innovations.
Fintech investments: market trends and future prospects.
The role of big data analytics in fintech.
Digital wallets and the future of consumer spending behavior.
Impact of fintech on wealth management and investment strategies.
Challenges and opportunities of implementing distributed ledger technology in financial services.
Consumer trust and fintech: building relationships in a digital age.
The evolution of payment gateways: fintech at the forefront.
Fintech’s impact on cross-border payments and remittances.
The role of fintech in the development of smart contracts.
The influence of fintech on financial market transparency.
Fintech as a driver for financial sector innovation in emerging markets.
The impact of artificial intelligence on risk assessment in fintech.
Fintech and financial stability: an analysis of systemic risks.
The role of fintech in streamlining government and public sector finance.
Ethical considerations in fintech: balancing innovation with consumer protection.

12. Insurance Thesis Topics

The future of insurance in the age of climate change.
The impact of artificial intelligence on underwriting and risk management.
Cyber risk insurance: emerging challenges and opportunities.
The role of insurance in managing public health crises.
Innovations in health insurance: technology-driven approaches to coverage.
The evolution of automotive insurance in the era of autonomous vehicles.
Insurance fraud detection using big data analytics.
Regulatory challenges in the global insurance market.
The influence of behavioral economics on insurance product design.
The role of reinsurance in stabilizing insurance markets.
Insurance and financial inclusion: strategies for reaching underserved communities.
The impact of technological advancements on insurance pricing models.
The role of insurance in disaster risk reduction and management.
Customer data management in the insurance industry: privacy versus personalization.
The future of life insurance: adapting to demographic shifts.
The integration of IoT devices in home insurance policies.
Blockchain applications in the insurance industry.
The impact of social media on insurance marketing and customer engagement.
Insurance as a tool for sustainable business practices.
The role of insurance companies in promoting corporate social responsibility.
The challenges of health insurance in a post-pandemic world.
Emerging risks and insurance: addressing the needs of the gig economy.
The role of insurance in mitigating financial risks associated with sports and entertainment.
Ethical challenges in insurance: discrimination in risk assessment.
The impact of global political instability on the insurance sector.
Insurance products tailored for the elderly: opportunities and challenges.
The role of insurance in fostering innovation in the construction industry.
Insurance and climate resilience: protecting vulnerable communities.
The evolving landscape of travel insurance amid global uncertainties.
The role of insurance in the transition to renewable energy sources.

13. International Finance Thesis Topics

The impact of currency fluctuations on international trade.
Strategies for managing foreign exchange risk in multinational corporations.
The effects of global economic sanctions on financial markets.
The role of international financial institutions in economic development.
Cross-border mergers and acquisitions: challenges and opportunities.
The influence of geopolitical tensions on global financial stability.
International tax planning and its implications for global investment.
The future of international financial regulation in a post-Brexit Europe.
The impact of emerging markets on global finance.
Foreign direct investment trends and their economic impacts.
The role of sovereign wealth funds in international finance.
The challenges of implementing international accounting standards.
The impact of international remittances on developing economies.
The role of digital currencies in reshaping international finance.
The effects of protectionist trade policies on global finance.
International financial market trends and their implications for investors.
The role of expatriate remittances in national economic stability.
The impact of international trade agreements on financial services.
Global risk management strategies in the finance sector.
The role of green finance in promoting sustainable development.
The impact of international environmental policies on financial strategies.
The future of global banking in the context of rising nationalism.
The role of international finance in disaster recovery and resilience.
The influence of international finance on poverty reduction strategies.
Strategies for financing international healthcare initiatives.
The evolving role of Islamic finance in the global market.
The impact of fintech on international banking and finance.
Challenges in financing international infrastructure projects.
The role of international finance in climate change mitigation.
Ethical considerations in international finance: fostering global financial integrity.

14. Investment Thesis Topics

The role of ESG criteria in investment decision-making.
The impact of technological innovation on investment strategies.
Market reaction to unexpected global events and its effect on investment portfolios.
Behavioral biases in investment: a study of market anomalies.
The future of real estate investment in a fluctuating economic landscape.
The role of quantitative analysis in portfolio management.
The impact of demographic changes on investment trends.
Strategies for sustainable and responsible investing.
The influence of regulatory changes on investment strategies.
The role of artificial intelligence in enhancing investment decisions.
Cryptocurrency investment: risks and opportunities.
The impact of global trade tensions on investment strategies.
Investment strategies for low interest rate environments.
The role of crowdfunding in the investment landscape.
The impact of social media on investor sentiment and stock prices.
The effectiveness of passive versus active investment strategies.
The role of venture capital in driving technological innovation.
The future of bond markets in a changing economic context.
The role of international investments in diversifying portfolios.
Impact of inflation expectations on investment decisions.
The evolving landscape of commodity investments.
Investment opportunities in emerging markets.
The impact of fiscal policy changes on investment strategies.
The role of hedge funds in the current financial market.
The influence of central bank policies on investment strategies.
The role of pension funds in the global investment market.
Ethical investing: balancing profit and principles.
The future of investments in renewable energy.
The impact of political stability on foreign investments.
The role of technology in asset management and valuation.

15. Management Accounting Thesis Topics

The role of management accounting in strategic decision-making.
Cost management strategies in the era of global supply chain disruptions.
The impact of digital transformation on management accounting practices.
The role of management accounting in environmental sustainability.
Performance measurement and management in diverse organizational settings.
Risk management strategies in management accounting.
The evolving role of management accountants in corporate governance.
The impact of regulatory changes on management accounting.
The role of management accounting in healthcare cost containment.
The influence of management accounting on operational efficiency.
Management accounting practices in nonprofit organizations.
The role of cost analysis in pricing strategies.
The impact of technological advancements on budgeting and forecasting.
The effectiveness of management accounting tools in project management.
The role of management accounting in mergers and acquisitions.
The impact of cultural differences on management accounting systems.
The role of management accounting in enhancing business resilience.
The influence of management accounting on business model innovation.
Management accounting in the digital economy: challenges and opportunities.
Strategic cost management for competitive advantage.
The role of management accounting in supply chain optimization.
The future of management accounting in the context of AI and automation.
The impact of financial technology on management accounting.
The role of management accounting in crisis management and recovery.
Performance metrics and their impact on organizational success.
The role of management accounting in supporting sustainable practices.
The impact of global economic conditions on management accounting.
The role of predictive analytics in management accounting.
The effectiveness of internal controls in management accounting.
The role of management accounting in international business expansion.

16. Personal Finance Thesis Topics

The impact of financial technology on personal savings strategies.
Behavioral insights into personal debt management.
The role of personal finance education in shaping financial literacy.
The influence of economic downturns on personal investment choices.
Retirement planning: trends and strategies in the current economic climate.
The effectiveness of digital tools in personal budgeting and financial planning.
Analyzing the gender gap in personal finance management.
The impact of cultural factors on personal saving and spending habits.
Personal finance challenges for the gig economy workers.
The role of personal finance in achieving long-term financial security.
Cryptocurrency as a personal investment: risks and rewards.
The impact of peer-to-peer lending platforms on personal finance.
The influence of social media on personal financial decisions.
Ethical considerations in personal financial advice.
The evolution of consumer credit markets and its impact on personal finance.
Strategies for managing personal financial risk.
The role of emergency funds in personal financial planning.
The impact of student loans on financial planning for millennials.
Personal finance strategies for different life stages.
The effect of inflation on personal savings and investment strategies.
The future of personal finance in the age of AI and automation.
The role of insurance in personal financial planning.
The impact of tax laws changes on personal finance strategies.
The psychology of spending: understanding consumer behavior.
Personal financial planning for expatriates: strategies and challenges.
The role of estate planning in personal finance.
Impact of healthcare costs on personal financial stability.
The role of financial advisors in the era of self-directed financial planning.
Financial planning for sustainable living: integrating environmental considerations.
The challenges and opportunities in personal wealth building.

17. Public Finance Thesis Topics

The role of public finance in addressing income inequality.
Fiscal policies for sustainable economic growth.
The impact of taxation on small businesses.
Public finance management in times of economic crisis.
The role of government spending in stimulating economic development.
Strategies for managing national debt.
The effectiveness of public welfare programs.
The challenges of healthcare financing in public sectors.
The impact of international aid on public finance.
Public finance strategies for environmental conservation.
The role of public finance in urban development.
Tax evasion and its implications for public finance.
The impact of public finance on education quality and access.
Financing public infrastructure: challenges and solutions.
The role of public finance in disaster management.
The effectiveness of fiscal decentralization.
Public finance reforms and their impact on service delivery.
The challenges of pension financing in the public sector.
The impact of political stability on public financial management.
Public-private partnerships: financial implications and models.
The role of transparency in public finance.
The impact of corruption on public financial management.
Financing renewable energy projects through public funds.
The role of public finance in health care reform.
The effectiveness of government subsidies in promoting economic sectors.
The challenges of financing sustainable transportation systems.
The impact of demographic changes on public finance.
The role of digital technologies in improving public finance management.
The global trends in public finance and their implications for domestic policy.
The impact of climate change on public financial strategies.

18. Quantitative Finance Thesis Topics

The application of machine learning algorithms in predicting stock market trends.
The role of quantitative methods in risk management.
Developing advanced models for credit risk assessment.
The impact of high-frequency trading on market stability.
The use of big data analytics in portfolio management.
Quantitative approaches to asset pricing in volatile markets.
The effectiveness of quantitative strategies in hedge funds.
The role of algorithmic trading in enhancing market efficiency.
Quantitative models for predicting bond market movements.
The impact of quantitative finance on regulatory compliance.
The application of blockchain technology in quantitative finance.
The challenges of quantitative finance in cryptocurrency markets.
The integration of environmental, social, and governance (ESG) factors in quantitative analysis.
The role of quantitative finance in private equity valuations.
Developing quantitative approaches for derivatives pricing.
The impact of quantitative finance techniques on financial advising.
Quantitative methods for assessing market liquidity.
The role of sentiment analysis in quantitative finance.
Quantitative trading strategies for commodities markets.
The application of game theory in financial strategy.
Quantitative finance and its role in insurance underwriting.
The impact of geopolitical events on quantitative financial models.
The use of quantitative finance in forecasting economic downturns.
Machine learning models for real estate investment analysis.
Quantitative finance techniques in sports betting markets.
The impact of artificial intelligence on financial market predictions.
Quantitative methods for managing currency exchange risks.
The role of quantitative finance in managing pension fund assets.
The effectiveness of quantitative models in emerging financial markets.
The future of quantitative finance in a globally interconnected economy.

19. Risk Management Thesis Topics

The role of risk management in enhancing corporate resilience.
Cybersecurity risks in financial institutions: management strategies.
The impact of climate change on risk management in insurance.
Risk management techniques in the fintech sector.
The effectiveness of enterprise risk management (ERM) frameworks.
Risk management in global supply chains.
The role of risk management in sustainable business practices.
Financial risks associated with political instability.
The challenges of operational risk management in complex organizations.
Risk management strategies for digital transformation projects.
The impact of regulatory changes on risk management practices.
Risk assessment techniques for investment in volatile markets.
The role of data analytics in risk identification and mitigation.
Risk management considerations in mergers and acquisitions.
The impact of reputation risk on corporate strategy.
Risk management in the healthcare industry.
The challenges of risk management in the energy sector.
The role of risk management in nonprofit organizations.
Implementing risk management in public sector entities.
The future of risk management in the context of AI advancements.
Credit risk management in banking post-global financial crisis.
Risk management strategies for emerging technologies.
The role of psychological factors in risk management decision-making.
Legal risks in international business operations.
The impact of cultural differences on risk management strategies.
Environmental risk management and corporate responsibility.
Risk management techniques for protecting intellectual property.
The role of insurance in comprehensive risk management.
The challenges of liquidity risk management in financial markets.
The future of risk management education and training.

20. Taxation Thesis Topics

The impact of digital economy on global taxation frameworks.
Tax policy as a tool for economic recovery post-pandemic.
The effectiveness of tax incentives in promoting renewable energy investments.
The role of taxation in addressing wealth inequality.
International tax competition and its implications for global economic stability.
The challenges of implementing value-added tax (VAT) in developing countries.
Tax evasion and its impact on national economies.
The role of tax policy in encouraging corporate social responsibility.
The impact of tax reforms on small and medium-sized enterprises.
Comparative analysis of progressive versus flat tax systems.
The effectiveness of digital services taxes in the global economy.
The role of taxation in sustainable development goals.
Taxation strategies for digital currencies and blockchain transactions.
The impact of tax policies on consumer behavior.
The role of taxation in healthcare financing.
Tax compliance challenges in the gig economy.
The implications of tax havens on international relations.
The role of automated systems in improving tax collection efficiency.
Taxation and its impact on foreign direct investment flows.
The future of estate taxes and their role in wealth distribution.
Taxation of e-commerce transactions.
The impact of international tax treaties on cross-border investments.
The role of taxation in the informal economy.
The challenges of carbon taxes in combating climate change.
The role of tax audits in enhancing fiscal transparency.
The impact of tax policies on retirement planning.
Taxation challenges in the pharmaceutical industry.
The role of taxation in funding public education.
The impact of taxation on agricultural development.
The future of consumption taxes in an increasingly digital world.

This comprehensive list of accounting and finance thesis topics has been curated to reflect the latest challenges and emerging trends within the field. Whether you are exploring traditional areas like taxation and corporate finance or delving into the evolving realms of fintech and international finance, these topics are designed to provide a robust foundation for your thesis research. Each category is intended to spark innovative thinking and encourage a deep exploration of issues that are pivotal to the current and future landscape of accounting and finance. By selecting a topic from this extensive collection, students can ensure their research is relevant, timely, and contributes meaningfully to their academic and professional growth in the field of accounting and finance.

The Range of Accounting and Finance Thesis Topics

Accounting and finance stand as critical pillars in the modern economic and corporate world, guiding everything from daily business operations to global financial strategies. The study of these disciplines is not just about learning to balance books or manage corporate assets; it’s about understanding the forces that drive economic activities and shape financial landscapes. Research in accounting and finance is paramount as it provides the empirical evidence needed to develop robust financial models, innovative management practices, and effective regulatory policies. The relevance of accounting and finance thesis topics is thus foundational to nurturing informed, adept professionals capable of navigating the complexities of financial markets and addressing the challenges of economic flux.

Current Issues in Accounting and Finance

Globalization and Regulatory Complexity : As businesses operate across borders, the complexity of regulatory compliance increases. Researchers are tasked with exploring the implications of global regulatory frameworks and their synchronization, or lack thereof, which affects multinational corporations and global financial stability.
Technological Disruptions : The rapid integration of technologies such as blockchain, AI, and machine learning in financial operations presents both opportunities and challenges. Studies focus on their impacts on financial privacy, security, and new types of financial crime, as well as their potential to improve efficiency and transparency.
Ethical and Sustainability Challenges : With rising concerns over corporate responsibility and sustainable development, research is increasingly focusing on how financial practices can be aligned with ethical standards and sustainability goals. This includes studies on green financing, ethical investing, and the financial implications of corporate sustainability initiatives.

Recent Trends in Accounting and Finance

Automation and Data Analytics : The adoption of advanced data analytics and automation tools is transforming traditional accounting tasks. Research topics explore the impact of these technologies on workflow efficiencies, data accuracy, and strategic decision-making within financial departments.
Sustainable Finance : As the demand for environmentally and socially responsible investment options grows, there is an increasing focus on how financial markets can support ESG principles. Researchers examine the integration of sustainability into financial analysis and decision-making processes.
Fintech Innovations : The emergence of fintech and its components like mobile payments, peer-to-peer lending, and cryptocurrencies are reshaping the financial services industry. Theses may focus on the regulatory challenges, market dynamics, and consumer behavior influenced by these innovations.

Future Directions in Accounting and Finance

Digital Transformation : Future research will likely delve deeper into the consequences and potentials of continued digital transformation in finance, such as the widespread adoption of internet of things (IoT) technologies and further advancements in AI for automated trading and personal finance management.
Predictive Finance and AI : With AI’s increasing capability to predict financial outcomes, future topics could include the development of AI-driven models for credit scoring, risk management, and investment strategies, emphasizing their accuracy, ethical considerations, and regulatory needs.
Sustainability and Finance : An emerging research frontier is the intersection of finance with global sustainability challenges. Potential topics include the financing of climate change initiatives, the role of financial institutions in promoting sustainable practices, and the creation of innovative financial products that support sustainable economic growth.

The breadth of accounting and finance thesis topics is indicative of the field’s extensive scope and its significant impact on societal and economic frameworks. Continued research is essential for advancing theoretical foundations and developing practical applications that address both current challenges and future opportunities. This ongoing academic inquiry is crucial for fostering a financial landscape that is not only robust and dynamic but also ethical and sustainable, ensuring that the field of accounting and finance remains at the forefront of economic innovation and societal advancement.

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thesis topics on environmental accounting

A framework for a green accounting system-exploratory study in a developing country context, Colombia

Open access
Published: 04 June 2022
Volume 25 , pages 9517–9541, ( 2023 )

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Candy Chamorro Gonzalez 1 &
Jesús Peña-Vinces ORCID: orcid.org/0000-0001-8962-7608 2

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Current accounting systems assume a purely financial approach, without including environmental information, such as environmental costs and companies’ expenses. On the one hand, this study proposes a framework that considers the environmental impact of firms within their accounting system, the Green Accounting System (GAS). On the other hand, and in the context of developing countries, Colombia carried out an exploratory study. With a sample of 150 Colombian industrial and commercial companies, this research revealed that 100% of them had not yet implemented environmental practices within the accounting system. Therefore, this research would be useful not only for academia, but also for practitioners and governments. As GAS would contribute to traceability in the quantification of environmental accounting, it would simultaneously generate a movement toward cleaner production that would increase environmental quality.

Green accounting in Colombia: a case study of the mining sector

Green Accounting in India as a Measure of Attaining Sustainable Development Goals

Selected Management Accounting Tools Supporting Companies’ Green Decisions in the Context of Environmental Management Accounting

Avoid common mistakes on your manuscript.

1 Introduction

Few companies currently have a financial management system that not only focuses on the company’s economic aspects, but is also concerned about their environmental impact. Because of this, researchers constantly express the need to include new environmental processes and data in the General Accounting System (Aznar & Estruch, 2015 ; Van Thanh et al., 2016 ), constituting the basis for green or environmental accounting, therefore, enabling the identification and quantification of the use of natural resources. It also includes the costs of environmental management generated by cleanup of contaminated areas, environmental fines or taxes, green technology acquisitions, waste treatment, and the integration of environmental externalities, among other factors. With time, it will be recognized that environmental data must be a structural element in financial reports to provide information for third parties and as a basis for entrepreneurial decision-making.

Maunders and Burritt ( 1991 ) were pioneers in introducing the concept of green accounting. Lee et al. ( 2017 ) referred to the positive and negative interdependencies between economics and ecology, while Hens et al. ( 2018 ) advocated for the importance of implementing green accounting in the accounting system through the measurement of physical and monetary units.

Thus, building and applying green accounting models that lead to the incorporation of environmental processes, units, and activities is crucial as it impacts financial information. In turn, this will enable organizations to issue more complete and reliable financial information, based on both economic and environmental indicators that facilitate determining the evolution and current situation of organizations, which is useful for decision-making (Ojito et al., 2017 ).

In simpler terms, green accounting will translate into overall care for the environment, in particular helping to avoid pollution and deforestation (Schaltegger & Burritt, 2017 ; Zandi & Lee, 2019 ). The following will, therefore, utilize the term “green accounting” possessing the same definition as that of “environmental accounting” (El Serafy, 1997 ). Samaraweera et al. ( 2021 ) suggest including the term green because that color means loyalty and harmony, which, articulated with an accounting system, is understood as a subdiscipline designed to minimize the negative effects that organizations cause on the environment through measurement and assessment of processes to improve their eco-efficiency.

A series of definitions have been proposed for green accounting in the literature (Deegan, 2013 ; Gallhofer & Haslam, 1997 ; Greenham, 2010 ; Yang & Zhao, 2018 ; González & Herrera, 2020), however in the following research, the definition of Singh et al. ( 2019 ) will be used. They maintain that “Green accounting reflects the environmental impact generated by companies during all implemented productive and corporate activities.” (p. 482).

At a global level, there have been different proposals for green accounting (Aronsson et al., 1997 ; Mylonakis & Tahinakis, 2006 ; Nakasone, 2015 ; Vassallo et al., 2017 ). Some establish measurement units based on general equilibrium models that hinder quantifying environmental inefficiency and efficiency factors to enable the improvement of future actions (Aronsson et al., 1997 ). Researchers Mylonakis and Tahinakis ( 2006 ) propose the use of environmental accounting in the accounting information system of the cost-benefits sphere, without specifying other significant capital such as income or environmental assets.

Nakasone ( 2015 ) regards the green accounting model as a concern solely for mining, oil, and gas companies, leaving aside other industrial, commercial, and service sectors that also negatively impact environmental quality. Vassallo et al. ( 2017 ) propose robust methodologies and indicators in green accounting, but from the biophysical and trophodynamic perspective, without referring to the financial aspect.

In general, the proposals are diverse and use different green accounting methodologies that aim to measure and assess an organization’s environmental performance—these points of view do not aim to standardize all environmental activities or processes undertaken by organizations to be communicated in financial reports. Also, the grouping of environmental assessment and measurement methods are not coordinated with the general accounting plan, therefore are not communicated in comprehensive or independent financial reports. The main issue that green accounting models share is that they are conceived in developed countries and fail to consider the particularities of developing economies, such as that of Colombia. Some particularities are: (1) the economic is based on the primary sector, (2) low organizational culture related to the environment, (3) corrupt political regime, (4) lack of environmental and democratic institutions (5) these countries are laboratories in innovation of different ways because they do not have the levels of established infrastructures that are in the developed ones (6), little acceptance for the adaptation of new economic forms that reduce pollution.

In Latin America (LA), Colombia is one of the countries that promote the introduction of green accounting practices among its national companies (Galvis & Guevara, 2019 ; Martínez & Sánchez, 2019 ); Ceballos et al., 2020 . According to the goals of sustainable development, the previous government, and the current government of this country, want to reduce the level of CO 2 that comes from its national industry. Thus, promoting environmental practices by governments is a way to promote cleaner production (Chamorro, 2016 ). Therefore, it is appropriate to discuss green accounting in the context of the Colombian economy. Although it cannot represent all LA-economies, it can become a laboratory of innovation and practice in different ways because they do not have the established infrastructure levels that exist in developed ones (similar situation in all countries with developing economies.

Furthermore, it is relevant to build a new model for the adoption of green accounting in the accounting system. This is based on the models of Novillo and Hachi ( 2014 ), Higuera ( 2015 ), Urraca and Silvia ( 2017 ), who agreed on the essential points for including green accounting in the accounting discipline, taking into consideration important environmental parameters to be communicated in financial reports, such as prevention, integration and good practices.

Green accounting in Colombia dates back to 1990 with the publication by Araujo ( 1995 ) was relevant. The National Council for Economic and Social Policy [CONPES] developed in 1991 an environmental policy that sought to implement and quantify the national natural and environmental patrimony. The following year, the Institutional Committee for Environmental Accounts [CICA] presented an environmental program for Colombia. In 1994, the integrated environmental-economic accounting document for Colombia (Ortiz, 2017 ) was issued and in 1999, an International Environmental Accounts Forum was held, helping to establish the importance of implementing environmental accounts in the Colombian accounting system (Carvalho & Pozzetti, 2019 ).

Although Colombia has an interesting background in green accounting, there is no structure to support the integration of this type of accounting in financial reports (Chávez, 2020 ; Vélez et al., 2007 ; Yepes, 2008 ). This is due to the fact that most Colombian companies use financial accounting instead of green accounting. Therefore, this study attempts to fill the gap in the accounting and environmental literature from a double perspective, theoretical and exploratory. From a theoretical perspective, this study proposes a green accounting system that combines various categories of complete and reliable environmental information. As a result, companies could then identify areas of environmental inefficiency and efficiency, helping to improve decision-making in their productive and financial processes. And, from an exploratory perspective, we examine the degree of implementation of green accounting in firms in developing countries, by doing so; we have used a sample of 150 Colombian companies, allowing for the detection of formative problems and the development of essential bases from an academic approach. In turn, this will help those responsible for financial information and monitoring to integrate and communicate environmental damage along with investments made for ecological improvements through various ledger accounts that must demonstrate this.

The following research also contributes positively to Sustainable Development Goals [SDGs] because the study aims to establish the ninth goal (actions regarding climate) and thirteenth goal (industry, innovation, and infrastructure). Specifically, the main objective is to design a proposal for a Green Accounting System that allows companies to build administrative, commercial, and operational processes in an inclusive and sustainable manner and, consequently, to promote innovation in new forms of responsible production in the management of natural resources, an activity that will contribute to the environmental crisis.

More specifically, this research strengthens an academic circle with the methodological proposal that utilizes accounting knowledge and integrates environmental parameters in their financial records. Scientifically, it produces new methods and practices that reflect the convergence between the environment and accounting. This is an important initiative that organizations must implement globally.

In summary, this research will explore the following sections: a summary of the literature review referencing the main points associated with green accounting, a description of the methodology used to conduct the research and apply the data from the surveyed companies, an analysis of the results as they relate to the discussion, and finally the conclusions and implications of the research.

2 Green accounting system-literature review

Sustainability is one of the leading and most urgent new SDGs. In this context, tools and processes arise that aim to contribute to environmental care by organizations, offering various elements to combat competitive processes for companies’ social development. This is why productive environmental systems within organizations seek effective adaptation to climate change through their implementation of policies, processes, mechanisms, and tools, in order to develop and strengthen the companies' environmental productive activities (Fogarassy et al., 2018 ; Homan, 2016 ). This system also enables the possibility to undertake projects aimed at increasing resilience in communities in the area, achieving recovery and maintenance of the ecosystem (Cavalleti et al., 2020 ; Montagnini et al., 2015 ; Tiwari & Khan, 2020 ).

Alternatively, Moreno ( 2019 ) and Lehman ( 1995 ) mention that it has been axiomatic to incorporate environmental issues in research and education agendas that address evaluation mechanisms which would help companies and professionals implement systems or tools on behalf of the environment, such as green accounting (Angell & Klassen, 1999 ; Nilsson et al., 2017 ).

The nomenclature of green accounting (GA) is recognized as having begun with El Sefary ( 2000 ), who established the need to associate accounting with its green contribution; in other words, environmental protection and pollution prevention. In that regard, green accounting, in addition to being a social tool that enables reporting on qualitative and positive aspects of the environmental impact generated by organizations (Saleh & Jawabreh, 2020 ; Scarpellini et al., 2020 ), is also included in corporate sustainability and in the coordination of environmental and social processes. This ensures the responsible, ethical and continuous success of an enterprise (Hernádi, 2012 ; Ignat et al., 2016 ; Slawinski & Bansal, 2015 ).

The information provided by green accounting has four main objectives: (1) demonstrate environmental wealth, (2) represent temporary spaces for the existence and circulation of this type of wealth, (3) plan possible venues to monitor the behavior and circulation of environmental wealth using the quantitative and qualitative valuation, and (4) indicate a prospective aspect (Capusneanu, 2008 ; Geba et al., 2010 ; González, 2015 ; Zou et al., 2019 ). In short, green accounting is a technoscientific framework for a document that supports decision-making.

With this knowledge, companies must develop an internal environmental policy (Haque & Ntim, 2018 ; Evangelinos et al. 2015 ). In general, green accounting is considered an instrument that reduces a company’s environmental impact (Montemayor et al., 2019 ). Green accounting will support economic efficiency and promote an organizations' capacity for innovation and eco-efficiency (Islam & Managi, 2019 ; Rusell et al., 2017 ).

For this reason, it is important to communicate the processes, activities, strategies and practices that decrease an organization’s environmental impact. According to Rossi et al. ( 2016 ) and Higuera ( 2015 ), such communication must be presented through accounting recognition supported by a comprehensive or independent financial report. This would report on the monetary quantification of the main elements of green accounting: assets, liability, patrimony, expenses, costs, and provisions, among other accounts that categorize the environmental wealth of the organization which must be reflected in an independent environmental report (Bennett & James, 2017 ; Fleischman & Schuele, 2006 ; Gray & Laughlin, 2012 ).

According to the proposals presented in diverse models (Craig & Glasser, 1994 ; Cortes, 2016 ; Cairns, 2009 ; Mason & Simmons, 2014 ; Rodríguez, 2015 ), the characteristics that identify the integration of green accounting in a company are (A) implementation of environmental policy, (B) development of environmental strategies, (C) establishment of environmental financial reports, (D) introduction of environmental accounts, and (E) presentation of environmental reports that document the processes for reducing environmental impact.

Other models stress that green accounting must be established as a socioeconomic tool to facilitate company adaptation of principles and activities. This is vital to mitigate the environmental impact of their organizations through business processes and accounting recognition of the different environmental activities (Novillo & Hachi, 2014 ). According to Vasallo et al. ( 2017 ) and Zandi and Lee ( 2019 ), the implementation of environmental accounting is established as a competitive process that points towards new strategies such as the decrease of risks to environmental reputation, strategic innovation, entry into international markets, adaptation to the global market, among other benefits that contribute towards human and social development at companies.

In this scenario, organizations require accounting professionals with added knowledge in environmental matters since currently there are different standards that require measuring and evaluating environmental assets, liabilities, income, costs and expenses (Alvarado et al., 2016 ; Chamorro et al., 2019 ; Lieder & Rashid, 2016 ; Medina, 2019 ; Hernández, 2012 ).

3 Methodology

To develop the green accounting system, we carried out a thorough review of the literature on green accounting. Scopus and ISI web knowledge datasets were used mainly. The results revealed the scarcity of literature on the topic. To broaden the data to be evaluated, other databases such as Science Direct, Emerald, and Google Scholar (for Google, we used versions in both English and Spanish) were consulted. Astonishingly, the result was almost identical—little information was available. In fact, there was a proposal related to the context of developing economies that became part of this examination of gaps in the research. It also justifies the need for extensive research on green accounting topics.

The exploratory study is based on a sample of 150 Colombian companies. Thus, we first develop the green accounting system and then we continue with the exploratory analysis, which supports the idea that firms must count on an accounting system that can gather the environmental effects of corporative activities.

4 Green accounting system: an exploratory study in the colombian case

Our research identified that 6793 companies exist in the database maintained by the Chamber of Commerce in Colombia, but only 3771 are industrial and commercial companies (object of study). However, of 3771 companies, only 1000 were selected because the remaining did not count on financial managers.

The questionnaires were collected by email only; the financially responsible persons were invited to participate in the study. The letter of invitation indicated, on the one hand, the objective of this study (green accounting practices) and, on the other, the anonymity of the responses, assuring that the information received will be used on a global scale and never at an individual level. Of the 1000 selected companies, only 150 responded to the survey (56% industrial and 44% commercial). According to the studies by Malca et al. ( 2019 ) and Peña-Vinces et al. ( 2019 ), this is figure (i.e.,150) is considered acceptable within the Latin American context. The selected companies (1000) are recognized as large companies under Decree 30,233 of 2013 (see characteristics of the companies in Table 2 ). These companies were specifically selected due to their high degree of productive activity, which requires them to implement environmental strategies that guarantee national sustainability.

The exploratory survey aimed to determine the degree of implementation and knowledge about environmental accounting (EA), 64% of the professionals who filled out the survey were men and 36% were women, with an average age between 35 and 55. The great majority (52%) were between the ages of 45 and 54. Regarding the time in which these professionals have been managing their company’s finances, most have worked at their firms for at least 10 years.

The exploratory questionnaire was adapted to the Colombian context, based on the work of Moreno ( 2019 ) and Masud et al. ( 2017 ). It evaluated to what extent the companies had knowledge concerning green accounting, the application of green accounting, and communication about the factors associated with this type of accounting. In this regard, three experts in GA verified that the instrument was well structured and responded to the purpose of the study. Table 1 presents the questionnaire with the questions evaluated:

This diagnosis makes it possible to determine the importance of creating a methodological proposal for green accounting. This would enable Colombian companies to carry out processes and activities for the execution or implementation of green accounting.

4.1 Results of the exploratory analysis

Data were analyzed using SPSS version 22 software in order to determine the priority of corrective actions and the prevalence of variables for the incorporation of green aspects into the accounting system in Colombia.

The main objective was to determine from the results if there is a need to implement a GA system. Otherwise, there would be no logic in establishing the proposal. Similarly—and considering that this research does not pose as a confirmatory study—it does not justify the need to conduct a CFA or EFA since this research aims to evaluate the degree of implementation of GAS rather than to test it.

The early findings (Table 2 ) show that all companies analyzed had knowledge of green accounting (Q1), and that this knowledge was received from diverse sources such as scientific publications (8%), and personal research (52%). Secondly, they reveal that 54% of the companies have not established methods or strategies to implement green accounting (Q2), however, 86% are implementing environmental policies in their organizations (Q3). Under these circumstances, the adaptation of company principles and activities that would enable accounting and recognition of different environmental activities is important (Mason & Simmons, 2014 ).

Other results from the study on the application of green accounting showed that the organizations report environmental accounting factors such as assets, liabilities, income, costs, and expenses, but merely 12% record these factors in their financial reports (Q8).

In addition to this behavior, other latent factors hinder the evolution of green accounting in Colombia, however, all companies surveyed report that it is important to standardize a green accounting model (Q9) that would serve as a guide for its implementation in the accounting systems of organizations (Aznar & Estruch, 2015 ). Those responsible for financial information would thus be able to record, measure, and assess their organization’s environmental impact while providing financial reports in which environmental management headings are recognized (Chamorro, 2015 ; González & Herrera, 2020 ). This is why it is recommended that regulations are established that would encourage organizations to implement green accounting in the Colombian accounting system.

Finally, with the aim of evaluating whether there was a significant difference between the set of pair-studied questions, a McNemar test was carried out. We must point out that we grouped the variables that would make logical sense in the study of GA. The results in Table 3 indicate that there was a significant difference in the relationship between Q2 and Q7 ( p < 0.00). Figures indicate that approximately half of the companies analyzed (47%) do not count on an accounting system which promotes the implementation of green accounting practices, which is coherent with the firms’ financial statements (FS) of the companies. In fact, a scarce number of them (7%) gather environmental practices in their FS. In the same vein, the results have shown statistical differences between Q3 and Q8 ( p < 0.00). This indicates that the vast majority of companies (75%) had implemented an environmental policy. However, such environmental policy does not see reflected in the companies’ financial reports due to a reduced number of them doing this alone (7%). The results found support for such findings because the relationship between Q3 and Q7 ( p < 0.00) has shown that a reduced number of companies (4%) have put into practice the environmental policy established by the company, as they do not include it within the FS. In the same direction, the association between Q3 and Q5 ( p < 0.00) goes, indicating that a limited number of companies (10% only) maintain records of environmental income and expenses. This is coherent without including it in the FS because if the figures were not recorded by the company, it would be impossible to take the FS into account.

4.2 Green accounting system-framework

In this section, the technical models were selected to define the variables to use and process in the interrelationship between the elements of green accounting. Of all the models and theories identified in the literature, the proposals built by Novillo and Hachi ( 2014 ), Higuera ( 2015 ) and Urraca and Silvia ( 2017 ) were used. Subsequently, duplicate variables were eliminated. This research has a large, robust, and complete structuring in terms of the inclusion of green accounting. Similarly, in the structuring of the Green Accounting System, certain factors developed in the selection models were used as references. Novillo and Hachi ( 2014 ) select the initial principles for the execution of environmental accounting models. Higuera ( 2015 ) developed a deployment of environmental accounts to incorporate in the independent reports. Urraca and Silvia ( 2017 ) present coefficiency processes for the dissemination of environmental aspects. The model incorporates new factors for the process, structuring, and disseminating of environmental accounting aspects and introduces two equations for the development of reports on (1) environmental balance and (2) environmental profit and loss statement. Figure 1 thus summarizes the green accounting proposal:

Green accounting system

The structuring of the model (Fig. 1 ) arises as a conceptual and practical proposal to interrelate the productive and commercial factors of the organizations that affect the ecosystem. This model is useful because it will allow the identification and reporting of environmental assets, liabilities, income, costs, and expenses, information that will allow decision making and operationalization in concrete actions and organizational processes of different environmental public policies that exist at the national and international levels.

This model is different from other frameworks found in the literature because it initially determines that organizations should create principles of prevention, integration, and good environmental practices, which in turn allow the development of socio-environmental initiatives in organizations from the perspective of eco-efficiency in the search to respond toward sustainable and sustainable development.

Moreover, with the aim of clarifying our GAS proposal concerning existing models. The following Table 4 details the similarities and differences with respect to other environmental accounting systems.

However, it is clear that globalization and the need to express global economic and financial operations in a universal language have accelerated the implementation of the International Financial Reporting Standards [IFRS]. The aim is to provide transparent financial information allowing users to obtain knowledge of the business under a real and objective scheme, avoiding overestimation or underestimation of the operations reflected in the accounts for assets, liabilities, income and expenses.

Details must therefore be provided about possible environmental aspects, issues, and concerns that can more explicitly be accounted for and reflected in the Financial Statements, in addition to showing a generic reclassification of the accounting ledgers.

Initially, the proposed model became valid through cleaner production, as affirmed by Novillo and Hachi ( 2014 ). This can be implemented to any process in the company; it ranges from basic changes and immediate execution of operational procedures of the product and service to large-scale changes that require the substitution of various factors, such as costs, raw materials, suppliers or production lines that allow greater efficiency.

Another differentiating factor of the GAS model is the interrelation with the cleaner production process that aims at the conservation of raw materials, water and energy, and the reduction of toxic raw materials, emissions and waste. Cleaner production is applied during the life cycle of a product from the extraction of raw materials to the final production of waste, the concept promotes environmentally friendly design according to the needs of future markets (Crissien-Borreroa, et al., 2016 ). In this proposal, three cleaner production processes will be taken into account for the integration of environmental processes into the accounting system: the prevention, integration, and good practices process (incorporating accounting practices). Their components are interrelated and are defined below:

4.2.1 Principle of prevention

The preventive principle refers to the search for changes in the chain of production and consumption of companies (Duvic-Paoli, 2018 ). The cleaner production suggests that the new solution must reconsider the design of the product, the amount of assets and services, the level of materials consumption, and others factors of the company's financial activity.

4.2.2 Principle of integration

Integration implies the adoption of a holistic vision throughout the production process and a method that allows introducing that idea in the lifecycle analysis of a product or service. However, there exist various difficulties with the preventive solution—one of them being the integration of measures referring to environmental protection through systemic frontiers (Ellingson et al., 2015 ). The traditional regulation associated with the phrase “at the end of the line” is generally applied up to a specific point in which measures for integrated processes to reduce pollution apply. By reducing the need for emissions of such substances into the environment, these measures provide integrated protection for the whole environment.

4.2.3 Principle of good practices

This refers to good environmental practices focusing on waste management, paper management, efficient use of water, energy and fuels, training, responsible purchases and mechanisms that contribute to the environmental sustainability of the company (Taleb, 2015 ). Green accounting becomes important through the integration of environmental accounting practices with the aim of revealing them in financial reports for administrative decision-making, which constitute an information system for third parties who also measure the environmental success that the company will have achieved.

The good environmental accounting practices set forth in this proposal according to the formulations of Novillo and Hachi ( 2014 ), Higuera ( 2015 ), Urraca and Silvia ( 2017 ) are: (1) identification and revelation of the costs, (2) implementation of Eco-Efficiency activities, (3) recording of environmental aspects in the accounting, and (4) the showing of environmental financial statements. These aspects are explained as follows:

4.3 Identification and revelation of environmental costs

Environmental accounting identifies and measures the use of resources, their impact, and cost, which include cleanup of contaminated areas, environmental fines, taxes, purchase of green technology, waste treatment, and the integration of environmental externalities. An environmental accounting system consists of an ecological account and an adapted conventional account. The adapted conventional account measures impacts on the environment in monetary terms. The ecological account measures the impact that a company has on the environment in physical terms; kilograms of waste produced, kilojoules of energy consumed (Cabello, 2016 ; Banguat, Url and Iarna, 2009 ), etc. In other words, it measures how much it costs a company to take care of (or not take care of) the environment. Environmental costs may be divided into the following categories:

Costs of prevention

Costs of detection

Costs of internal failures

Costs due to external failures

These costs will provide the parameters to examine the outlays made for each cost. Environmental costs that are not included in a company’s accounting ledgers are called externalities and are costs supported by the rest of the society. Businesses can obtain exact numbers for various environmental costs through company-implemented measurement processes or purchase price diagnostics. However, this is a process that all companies normally do according to their internal policies or processes, which can also be applied for environmental costs.

4.3.1 Eco-efficiency

One of the most important concepts used in green accounting is that of Eco-Efficiency, which implies that an organization may create more and better goods and, simultaneously, reduce its consumption of resources and its costs (Burritt & Saka, 2006 ; Figge & Hahn, 2013 ). This concept involves four main ideas:

Establish environmental policies (Fogarassy et al., 2018 ; Homan, 2016 ).

Improvement of financial performance and of ecological efforts by the company must go hand-in-hand (Möller & Schaltegger, 2005 ).

Greater concern for the impact that the company’s activities may have on the environment. This must not be viewed as a mere question of social responsibility or even charity, but instead as a key factor for competitiveness. (Burritt & Saka, 2006 ; Correa et al ., 2019 ; Passetti & Tenucci, 2016 ).

Eco-Efficiency is complemented by, and supports efforts by, companies to achieve sustainable development; to satisfy current demands without sacrificing the possibility for future generations to satisfy theirs (Figge & Hahn, 2013 )

4.3.2 Record environmental aspects in accounting

It is proposed that organizations record in their environmental accounting ledgers all activities that generate income, expenses, and environmental costs for the company (environmental assets and liabilities). The following (Table 5 ) are the activities that may be recorded (Higuera, 2015 ):

4.3.3 To make environmental reports

Initially, Tables 6 and 7 display the assets, passives, patrimonies, income, expenditure and costs that should appear in green environmental reports. The items refer to the environmental impacts interpreted as economic figures that are useful for decision-making.

Environmental balance

4.3.3.1 (EA) Environmental assets

Goods and investments to preserve and protect the environment and to reduce the environmental damage that could occur. Some of the assets are in the inventory of materials used in the production process to minimize pollution, such as the properties, installations, and equipment used for that purpose (Aznar & Estruch, 2015 ).

4.3.3.2 (EP1) Environmental liabilities

Liabilities that coincide in recognizing an environmental cost associated with the acquisition of assets to avoid environmental impacts (González, 2017 ). Contingent environmental liabilities are derived from environmental liabilities. These are defined as liabilities for future events or payments caused by current situations that damage the environment.

4.3.3.3 (EP2) Environmental patrimony

Consists of environmental goods and obligations pertaining to the organization. It constitutes environmental duties and rights in relation to the surroundings for which every organization must respond (Ellingson et al., 2015 ; Gómez, 2004 ).

Environmental report (profit and loss statement)

4.3.3.4 (EI) Environmental income

Economic benefits that a company obtains thanks to its environmental management. For example, the sale of recycled waste, savings in energy and materials, and savings from the use of nonpolluting or less polluting materials (Kitchen et al., 2019 ).

4.3.3.5 (EE) Environmental expenses and costs

Costs that are recognized as a decrease in a company’s economic resources resulting from the cost of environmental measures adopted to mitigate their impacts on the environment (Chamorro, 2016 ). Environmental expenses include any cash flow aimed at avoiding, repairing, and reducing environmental damage.

4.3.3.6 (EU) Environmental utility

The benefits or profits the organization obtains in environmental aspects. It is derived from diverse aspects, such as income, assets, patrimony goods, etc. (Hens et al., 2018 ; Jara et al., 2017 ).

5 Conclusions

This research suggests that environmental performance factors require incorporating green accounting into the accounting system. In this sense, the proposal for a Green Accounting System [GAS] aims to contribute by measuring and reporting on the environmental performance of organizations in their accounting reports. This will in turn enhance traceability in the quantification of green accounting (Taleb, 2015 ). One advantage of the GAS proposal is that it is adaptable to any type of financial accounting system looking to reflect environmental impacts in its financial statements. The GAS implies that companies record and report data on materials, water, energy, the rational use of (toxic) raw materials, and emissions and wastes throughout the life cycle of their products from raw materials extraction to final waste disposal (Fowler, 2008 ; Soto & Mendoza, 2016 ; Van Thanh et al., 2016 ). Undoubtedly, the implementation of a GAS by companies could be the first step toward cleaner production.

The exploratory analysis revealed that the Colombian companies that were investigated do in fact demonstrate environmental accounting movements. However, these actions are not reflected in their accounting reports. The GAS model thus becomes a useful tool for green accounting since it enables the integration of all environmental elements into the financial context. Contrastingly, while the results show that the companies analyzed were familiar with the term green accounting, the data suggests it is not formally put into practice. Other researchers such as Wójcik ( 2015 ) and Taleb ( 2015 ) point to the importance of training employees on EA, because if they are not trained, it will be difficult to implement inside the organization.

Similarly, the data showed that the great majority of Colombian companies had developed environmental policies (86%). This concludes that these companies are aware that their economic results depend not only on economic-financial management, but are also influenced by their environmental management (Ikram et al., 2019 ; Opdam & Steingröver, 2018 ;). Unexpectedly, the organizations studied neither execute nor implement processes to build accounting structures or systems that recognize and inform their social and environmental responsibility (54%). In any case, this limitation on processes also hinders the creation of economic and accounting valuations assessing the use of scarce resources, which would make it possible to compare and contrast the well-being of a company with its environmental quality (Finsterwalder & Kuppelwieser, 2020 ; Pecl et al., 2017 ).

Focusing on more specific aspects of EA, it was found that half of the companies (50%) researched recorded accounting matters of an environmental nature as assets, liabilities, income, costs, and expenses. However, those responsible for directing the accounting at their organizations are not carrying out the accounting process as required; for example, they enter an environmental asset as a financial asset without specifying that it is environmental. This situation is not in accordance with the theory, and therefore, inadequate decisions may be made which could lead to false environmental solutions (Hernandez & Solorzano, 2017 ; Vasallo et al., 2017 ). Additionally, most of the companies surveyed recognize the importance of standardizing a green accounting model in order to recognize the environmental aspects in the accounting systems of their organizations (99%), which would constitute making larger investments in actions to repair damage caused to the environment (García-Sánchez et al., 2015 ).

This research has some interesting implications for both economies and businesses. In one aspect and according to empirical evidence for the context of developing economies (Peña-Vinces & Delgado-Marquez, 2013 ), very rarely have companies from those economies implemented proenvironmental practices by themselves. Most of the time, they react to pressure from stakeholders, customers, or the government. Therefore, to implement a Green Accounting System in Latin America, and particularly in Colombia, it is necessary to involve policymakers as their influence is needed to develop a national framework for GA. However, moving from financial accounting toward a Green Accounting System will not be an easy transition. In this regard, the government could provide tax reductions or payback incentives for companies who implement a Green Accounting System, as has been proposed here.

In contrast, and at the level of firms, a proposal that Latin American companies progressively adopt a Green Accounting System should be considered, since most still continue to work exclusively using the financial accounting system. A GAS provides advantages for companies and for the planet. Primarily, a GAS allows companies to have clarity about the amount of natural resources they use in manufacturing their outputs. This is crucial in the Latin American context, where industrial production makes intensive use of natural resources, particularly commodities (Peña-Vinces & Audretsch, 2021 ). Companies, therefore, would become more aware of environmental care since they use natural resources that may not be renewable. As a result, the goal would be to avoid future environmental consequences as their future could be at risk.

Ultimately, it is important to mention that green accounting must be integrated into existing systems in Latin America (Altamirano, 2020 ). Colombia and Mexico are in the vanguard of this process with the aim of issuing reports and demonstrating the concept of operating sustainably through information flow and transparency, as expressed by Alba and Torres ( 2018 ). However, Honduras, Panama, Nicaragua, Dominican Republic, and other countries are just beginning this process (Doria et al., 2020 ; Soto & Mendoza, 2016 ; Van Thanh et al., 2016 ).

In summary, the GAS proposal aims to measure and evaluate the environmental performance of all activities or processes developed by organizations to be communicated in environmental reports. This model is different from other systems because it integrates three categories: prevention, integration, and good practices. In addition, it considers the particularities of developing economies such as Colombia. For that reason, this model will be better for Latin American countries, since it includes the peculiarities of those developing economies, which are very different from developed countries. An important point of the model, unlike others, allows one to identify areas of inefficiency and environmental efficiency, helping to improve decision making in the production and financial processes. Finally, the proposal specifies and expresses the clarifications in (1) the identification and disclosure of the costs, (2) the implementation of Eco-Efficiency activities, (3) the recording of environmental aspects in the accounting, and (4) the showing of environmental financial statements.

One of the main limitations of green accounting's evolution can be seen in a series of barriers for effective implementation of environmental management, summarized as situations of administrative, political, and cultural nature. There are also limitations where Colombian accountants may become encouraged to adopt “green accounting” concepts due to lack of infrastructure and the scarce offering of environmental education for professionals.

A particular limitation of the research is associated with the availability of data, leading to a reduction in the variables considered in the construction of the GAS. Thus, future research should overcome the limitations indicated; it is important to undertake an analysis of robustness based on the comparison of these results with those of other proposals, to try to consolidate new principles and postulates that complement the GAS.

Regarding future research, it should be noted that there is an overwhelming amount of published research on environmental economics and environmental management and marketing. However, few studies have addressed the topic of green accounting. Therefore, a future line of research could be to investigate to what extent other companies in Latin America would be willing to implement GAS, as this research revealed that 100% of Colombian companies are eager to do so. However, the question arises as to whether companies in Peru, Chile, Ecuador, or other developing countries would be willing to adopt and implement it.

Finally, it would be interesting to investigate the role played by CEOs in the implementation of a GAS. Based on the above analysis, it is logical to believe that commitment by the board is essential to ensure its successful implementation, as efforts by the financial department alone may be insufficient.

Data availability

Upon request to the corresponding author.

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Gonzalez, C.C., Peña-Vinces, J. A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environ Dev Sustain 25 , 9517–9541 (2023). https://doi.org/10.1007/s10668-022-02445-w

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220+Topics for Accounting Dissertation

Tom Baldwin - Jan 22, 2024

The journey of an accounting dissertation can be challenging. One crucial step in this process is selecting the right topic. In this guide, we’ll take you 220+Topics for Accounting Dissertation and a step-by-step approach to choosing the perfect accounting dissertation topic that aligns with your interests, expertise, and future aspirations.

Key Take Away

Choose a Focused Topic:Align personal interests with career goals and explore industry trends.
Select Research Methodology:Decide between quantitative and qualitative approaches, grounding plans in empirical evidence.
Conduct a Targeted Literature Review:Review existing literature thoroughly, identifying gaps for focused research.
Collaborate with Advisors:Establish open communication, integrate feedback, and leverage advisor expertise.
Ensure Practical Relevance:Evaluate industry implications, align with career goals, and build a professional network.

List of 220+topics for accounting dissertation 2024.

Accounting And Finance Dissertation Topics

Impact of Financial Policies on Firm Performance
Analyzing the Relationship between Accounting Practices and Market Valuation
The Role of Corporate Governance in Financial Accounting
Corporate Social Responsibility and Financial Reporting
Financial Reporting Quality and Investor Decision-making
International Accounting Standards and Global Financial Markets
Financial Derivatives and their Impact on Corporate Finance
Behavioral Finance and Its Influence on Investment Decisions
Accounting for Business Combinations: A Comparative Analysis
Fair Value Accounting and its Implications for Financial Reporting
Accounting for Income Taxes: Challenges and Implications
The Role of Accounting Information in Capital Markets
Accounting Conservatism and its Effect on Financial Statements
Corporate Risk Management and Financial Performance
The Impact of Tax Policies on Corporate Financial Strategies
Earnings Management in Financial Reporting
Accounting for Intangible Assets: Challenges and Solutions

Auditing Dissertation Topics

Evaluating the Effectiveness of Internal Auditing in Fraud Prevention
Auditor Independence and Financial Reporting Quality
The Impact of Technology on Auditing Practices
Audit Committee Effectiveness and Corporate Governance
Forensic Accounting: Investigating Financial Irregularities
Audit Quality and its Impact on Investor Confidence
The Role of External Auditors in Financial Regulation
Internal Control Systems and Auditing Efficiency
Continuous Auditing: Prospects and Challenges
Auditor Liability and Legal Implications
The Use of Data Analytics in Auditing
Social and Environmental Auditing Practices
Auditing Standards and Their Evolution
The Role of Auditors in Detecting Financial Statement Fraud
Regulatory Compliance and its Influence on Auditing Practices
Audit Quality in Emerging Markets
Ethical Dilemmas in Auditing
Impact of Auditor Rotation on Audit Quality
Fraud Risk Assessment in Auditing
The Future of Auditing: Technological Advancements and Challenges

Environmental Accounting Dissertation Topics

Carbon Accounting and its Implications for Corporate Reporting
Sustainability Reporting in the Oil and Gas Industry
The Role of Environmental Accounting in Corporate Decision-making
Environmental Disclosures and Stakeholder Engagement
Green Accounting and Corporate Social Responsibility
The Impact of Climate Change on Financial Reporting
Biodiversity Accounting and Conservation
Corporate Environmental Performance Measurement
Social and Environmental Accounting in Supply Chains
Environmental Liabilities and Financial Reporting

Banking And Finance Dissertation Topics

Assessing the Impact of Banking Regulations on Financial Stability
Cryptocurrency and its Implications for Traditional Banking
The Role of Central Banks in Financial Stability
Risk Management Practices in Banking
Financial Innovation and its Impact on Banking Operations
Islamic Banking and Finance: Principles and Practices
Banking Efficiency and Financial Inclusion
Fintech and the Future of Banking
Credit Risk Management in Banking
The Role of Big Data in Banking Operations

Fund Accounting Dissertation Topics

Nonprofit Organizations and Fund Accounting Practices
Evaluating the Efficiency of Fund Accounting Systems
The Impact of Regulatory Changes on Fund Accounting
Governmental Accounting Standards and Fund Reporting
Transparency and Accountability in Fund Accounting
Social Impact Investing and Fund Accounting
Performance Measurement in Fund Accounting
Compliance and Reporting Challenges in Fund Accounting
Budgeting and Financial Planning in Nonprofit Organizations
The Role of Fund Accounting in Grant Management
The Impact of Technology on Fund Accounting
International Perspectives on Nonprofit Accounting
Financial Health Assessment of Nonprofit Organizations
Endowment Management and Accounting
Fraud Prevention in Fund Accounting
Public-Private Partnerships in Fund Management
Financial Reporting Challenges for NGOs
Donor Stewardship and Fund Accounting
Social Entrepreneurship and Sustainable Funding
Microfinance Institutions and Fund Management

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Internet Banking Accounting Dissertation Topics

Cybersecurity and its Influence on Internet Banking Accounting
Blockchain Technology in Online Banking Transactions
Privacy Concerns in Internet Banking and Accounting
Customer Trust in Internet Banking Platforms
Personalization in Online Banking Services
The Role of Artificial Intelligence in Internet Banking
User Experience and Design in Internet Banking
Regulatory Challenges in Internet Banking Accounting
Cross-Border Transactions in Online Banking
Mobile Banking Security and Accounting Implications
Digital Identity and Authentication in Internet Banking
E-commerce Integration in Internet Banking
Financial Inclusion through Internet Banking
Cryptocurrency and Online Banking Platforms
Virtual Currencies and Financial Reporting
Fraud Detection in Online Banking Systems
Data Privacy Laws and Internet Banking Compliance
Cloud Computing in Internet Banking Infrastructure
Consumer Behavior in Internet Banking
Open Banking Initiatives and Accounting Challenges

Management Accounting Dissertation Topics

Cost-Benefit Analysis in Management Accounting
Strategic Management Accounting and Decision-making
Activity-Based Costing and its Applications
Lean Accounting Principles in Management Decision-making
Balanced Scorecard and Performance Measurement
Budgeting and Forecasting Techniques in Management Accounting
Responsibility Accounting and Managerial Control
Transfer Pricing and Multinational Corporations
Performance Metrics for Service Organizations
Variance Analysis in Management Accounting
Environmental Management Accounting Practices
Benchmarking in Managerial Accounting
Decision Support Systems in Management Accounting
Strategic Cost Management and Competitiveness
Performance Measurement in Not-for-Profit Organizations
Human Resource Costing and Accounting
Sustainability Reporting in Management Accounting
The Role of Management Accountants in Strategic Planning
Integrated Reporting and Corporate Governance
Technology Adoption in Management Accounting Systems

Financial Economics Dissertation Topics

The Impact of Monetary Policy on Financial Markets
Behavioral Biases in Financial Decision-making
Financial Market Volatility and Economic Stability
Exchange Rate Movements and International Trade
Asset Pricing Models: A Comparative Analysis
The Role of Central Banks in Economic Stability
Financial Innovations and their Impact on Market Efficiency
Corporate Governance and Financial Performance
The Link between Inflation and Stock Prices
Credit Rating Agencies and Financial Markets
Capital Structure and Firm Value: Evidence from Emerging Markets
Financial Crises and Global Economic Interconnectedness
The Effect of Financial Regulations on Market Liquidity
Sovereign Debt Crisis: Causes and Consequences
The Role of Financial Derivatives in Risk Management
Behavioral Finance Perspectives on Investor Sentiment
Impact of Interest Rates on Investment Decisions
Fintech Disruption in Traditional Financial Markets
The Economics of Initial Public Offerings (IPOs)
Financial Inclusion and Economic Development

Corporate Finance Dissertation Topics

The Impact of Capital Structure on Firm Performance
Financial Distress and Corporate Restructuring
Evaluating the Effectiveness of Dividend Policies
Initial Public Offerings (IPOs) and Market Reactions
Corporate Governance and Corporate Finance Decisions
Risk Management Strategies in Corporate Finance
Private Equity Investments and Firm Performance
Capital Budgeting Techniques and Investment Decision-making
Mergers and Acquisitions: Valuation and Performance
Behavioral Finance and Corporate Financial Decision-making
Corporate Social Responsibility and Financial Performance
Financing Innovation: Venture Capital and Start-ups
Corporate Financial Strategy in Global Markets
Corporate Financial Fraud: Detection and Prevention
Impact of Economic Factors on Corporate Financial Policies
The Effect of Macroeconomic Variables on Capital Structure
Corporate Liquidity Management and Working Capital
Sustainable Finance and Corporate Investment Decisions
Cross-Border Investments and International Corporate Finance

Retail And Commercial Banking Dissertation Topics

Customer Loyalty Programs in Retail Banking: Effectiveness and Impact
Omnichannel Banking: Enhancing Customer Experience in Commercial Banks
Retail Bank Branch Transformation: Adapting to Changing Customer Preferences
Assessing the Impact of Digital Wallets on Commercial Banking Operations
Small Business Banking: Strategies for Enhancing Financial Services
The Role of Artificial Intelligence in Personalized Banking Services
Regulatory Compliance Challenges in Retail and Commercial Banking
Financial Literacy Initiatives: Empowering Consumers in Banking
Credit Scoring Models in Retail Banking: A Comparative Analysis
Commercial Real Estate Financing: Trends and Risk Management
Corporate Banking Relationship Management: Strategies for Success
Open Banking Initiatives: Opportunities and Challenges in Retail Banking
The Role of Fintech Startups in Disrupting Traditional Banking Models
Data Analytics and Decision-making in Commercial Banking
SME Banking: Tailoring Financial Services for Small and Medium Enterprises
Mobile Banking Security: Addressing Concerns in Retail Banking
Branch vs. Digital Banking: Analyzing Consumer Preferences
The Impact of Economic Trends on Retail Banking Profitability
Credit Risk Management in Commercial Lending: Best Practices
Financial Inclusion and Accessibility in Rural Banking Services

Microfinance Dissertation Topics

Microfinance Institutions and Poverty Alleviation: An Empirical Analysis
Gender Dynamics in Microfinance: Examining the Impact on Borrowers
The Role of Microfinance in Rural Development: Case Studies from Developing Countries
Microfinance and Entrepreneurship: A Longitudinal Study of Business Sustainability
Assessing the Social Impact of Microfinance: Beyond Financial Metrics
Microfinance and Financial Inclusion: Bridging the Gap in Developing Economies
Microinsurance in Microfinance: Evaluating the Benefits and Challenges
The Role of Government Policies in Shaping Microfinance Initiatives
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Selecting Accounting Dissertation Topics Step By Step

Choosing Accounting Dissertation Topics requires careful consideration of various factors for a successful and rewarding research journey in the field of accounting.

Hence, let’s find out how to do that –

1. Evidence-Based Planning

Evidence-based planning is a systematic approach to decision-making that relies on the best available evidence to inform choices. This means considering research, data, and expert opinions to identify the most effective course of action.

Evidence-based planning is often used in fields such as healthcare, education, and public policy, but it can be applied to any situation where there is a need to make informed decisions.

2. Literature Review And Gap Identification

Delving into the existing knowledge surrounding your research topic, this section meticulously dissects the current landscape through a comprehensive literature review. By critically analyzing previous studies, methodologies, and findings, we’ll meticulously identify gaps in the research landscape, revealing fertile ground for groundbreaking contributions your study can offer.

This gap identification will set the stage for crafting a research question that boldly illuminates previously unexplored avenues within the field.

3. Consultation With Advisor Or Faculty

Navigating your academic journey can be both exciting and daunting. Whether you’re seeking direction on course selection, research projects, or future career paths, a consultation with your advisor or faculty member can be an invaluable resource.

Their expertise and guidance can provide clarity, motivation, and crucial insights to help you flourish in your academic and professional endeavors. Don’t hesitate to reach out – these conversations can be the stepping stones to unlocking your full potential.

4. Consideration Of Practical Relevance

When selecting accounting dissertation topics, it’s crucial to consider their practical relevance to the field. This involves assessing the potential impact of the research on current accounting practices, industry trends, and emerging challenges.

5. Feasibility Of Data Collection And Analysis

Before finalizing a dissertation topic in accounting, it is imperative to assess the feasibility of data collection and analysis. This involves evaluating the availability and accessibility of relevant data sources, considering the practicality of data collection methods, and ensuring that appropriate analytical techniques can be applied to the collected data.

6. Future Career Aspirations

Choosing a dissertation topic that aligns with your future career aspirations can be a powerful motivator. Reflect on the type of accounting role you envision yourself in after graduation, and select a topic that will equip you with the necessary skills and knowledge to excel.

Q:1 What obstacles do researchers face when investigating accounting subjects?

Researchers investigating accounting subjects often face obstacles such as limited data availability, complex regulations, subjective reporting practices, lack of transparency from companies, and ethical considerations.

Q2: How do I choose a suitable accounting dissertation topic?

Choose a dissertation topic in accounting based on your personal interest, relevance to current trends, uniqueness, feasibility for research, and input from your supervisor.

Q3: How can I incorporate real-world case studies into my accounting dissertation?

Select relevant case studies, analyze them thoroughly, connect findings to your dissertation’s objectives, compare and contrast, provide practical insights, and ensure overall relevance to enrich your accounting dissertation.

Selecting an accounting dissertation topic involves understanding personal interests, identifying industry trends, and analyzing research gaps. The guide emphasizes evidence-based planning, literature review, and consultation with advisors. Consideration of practical relevance, feasibility of data collection, and alignment with future career goals are crucial. The guide concludes with a list of 220+ categorized accounting dissertation topics, providing a comprehensive resource for aspiring researchers.

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70 Accounting Thesis Research Topics for Students

Accounting is a crucial aspect of any business, making it an important area for research. In today’s business world, accountants play a significant role in ensuring the transparency and accuracy of financial reporting, which has a direct impact on various stakeholders such as investors, employees, and society.

As the field of accounting continues to evolve, there are emerging trends and hot topics that offer valuable insights for research. These include sustainability practices, which have become increasingly of interest to investors, and performance hacking, which looks at ways to improve business performance.

Tips on How to Select the Best Accounting Dissertation Topic

Choosing the right accounting dissertation topic is crucial for your academic success. It’s important to select a topic that not only interests you but also aligns with your career goals. Here are some tips to help you select the best accounting dissertation topic:

Need help doing your assignment?

Identify Your Interests : Consider what aspects of accounting fascinate you the most. Whether it’s financial reporting, auditing, management accounting, or any other area, choosing a topic that aligns with your interests will keep you motivated throughout the research process.
Assess Your Abilities and Willingness : Take into account your strengths and weaknesses when it comes to accounting topics. Choose a topic that you feel confident about and are willing to put in the effort to research thoroughly.
Access to Resources : Ensure that you have access to financial resources, data, and literature related to your chosen topic. Having access to relevant resources will make the research process smoother and more effective.
Seek Advice : Consult with your professors, academic advisors, or industry professionals to get their input on potential dissertation topics. Their insights can help you narrow down your options and choose a topic that is both relevant and engaging.
Consider Future Implications : Think about how your chosen topic can contribute to the field of accounting. Consider topics that address current issues or emerging trends in the industry.

List of Accounting Dissertation Topics

These topics cover a wide range of areas within the field of accounting, providing you with ample options to consider for your research project.

25 Good Accounting Dissertation Topics

The impact of technology on financial reporting
Corporate governance and its effect on financial performance
Ethical considerations in accounting practices
The role of accounting in achieving sustainable development goals
Financial risk management in multinational corporations
The use of artificial intelligence in auditing processes
Accounting information systems and their impact on decision-making
Taxation policies and their influence on business operations
The role of forensic accounting in fraud detection and prevention
The impact of cultural differences on international accounting standards
Accounting for environmental sustainability initiatives
The role of accounting in agricultural water management
The influence of political factors on accounting regulations
The future of cryptocurrency and its implications for accounting practices
The role of accounting in corporate social responsibility reporting
Accounting for intangible assets and intellectual property
The impact of globalization on accounting practices
The role of accounting in healthcare organizations
Accounting for e-commerce and online businesses
The influence of demographic changes on accounting practices
Accounting for nonprofit organizations and NGOs
The role of accounting in the public sector
Accounting for small and medium-sized enterprises (SMEs)
The impact of climate change on accounting practices
The role of accounting in the sports industry

28 Management Accounting Dissertation Topics

The role of management accounting in strategic decision-making
Cost accounting methods and their impact on business profitability
Performance measurement and management in the public sector
Budgeting and forecasting techniques in management accounting
The role of management accounting in supply chain management
Activity-based costing and its relevance in modern business environments
The impact of technology on management accounting practices
The role of management accounting in organizational control systems
Lean accounting principles and their application in manufacturing
The influence of organizational culture on management accounting practices
Management accounting for project management
The role of management accounting in risk management
Environmental management accounting and its implications for businesses
The use of balanced scorecards in performance management
The role of management accounting in pricing strategies
Management accounting for decision support systems
The impact of big data on management accounting practices
The role of management accounting in corporate restructuring
Management accounting for international business operations
The influence of behavioral factors on management accounting decisions
Management accounting for quality management systems
The role of management accounting in change management
The impact of cultural differences on management accounting practices
Management accounting for family-owned businesses
The role of management accounting in the service industry
Management accounting for non-financial performance measurement
The influence of government regulations on management accounting practices
Management accounting for risk assessment and mitigation

30 Finance and Accounting Dissertation Topics

The impact of financial regulations on banking operations
Corporate finance strategies for sustainable growth
The role of accounting in mergers and acquisitions
Financial performance analysis of publicly traded companies
The influence of exchange rate fluctuations on financial reporting
Accounting for derivative instruments and hedging strategies
The role of accounting in venture capital and private equity
Financial modeling and forecasting techniques
The impact of corporate governance on financial reporting
Accounting for corporate restructuring and bankruptcy
The role of accounting in capital budgeting decisions
Financial risk management in the banking sector
The influence of macroeconomic factors on financial markets
Accounting for international financial management
The role of accounting in investment analysis
Financial reporting for nonprofit organizations and NGOs
The impact of tax policies on corporate finance
Accounting for real estate investment and property management
The role of accounting in credit risk assessment
Financial accounting for insurance companies
The influence of behavioral finance on investment decisions
Accounting for pension funds and retirement planning
The role of accounting in corporate governance
Financial reporting for sustainability and social responsibility
The impact of technology on financial markets
Accounting for small business finance
The role of accounting in international trade finance
Financial reporting for government and public sector entities
The influence of cultural differences on international finance
Accounting for financial fraud and white-collar crime

30 Environmental Accounting Dissertation Topics

The role of environmental accounting in corporate sustainability
Carbon accounting and its implications for businesses
The impact of environmental regulations on accounting practices
Accounting for carbon emissions trading and offsetting
The influence of green accounting on business decision-making
Environmental cost accounting and management
The role of accounting in renewable energy investments
Biodiversity accounting and its relevance for businesses
The impact of climate change on financial reporting
Accounting for natural resource management and conservation
The role of environmental accounting in supply chain management
Environmental performance measurement and reporting
The influence of stakeholder engagement on environmental accounting
Accounting for sustainable agriculture and food production
The role of accounting in corporate environmental responsibility
Environmental accounting for water resource management
The impact of eco-labeling on accounting practices
Accounting for environmental liabilities and remediation costs
The role of accounting in environmental impact assessments
Environmental accounting for eco-tourism and hospitality
The influence of government policies on environmental accounting
Accounting for circular economy and waste management
The role of accounting in sustainable transportation
Environmental accounting for green building and construction
The impact of consumer behavior on environmental accounting
Accounting for environmental justice and social equity
The role of accounting in climate adaptation and resilience
Environmental accounting for corporate reporting and disclosure
The influence of technology on environmental accounting practices
Accounting for corporate sustainability performance

30 Forensic Accounting Dissertation Topics

The role of forensic accounting in fraud detection and investigation
Digital forensics and its application in accounting investigations
The impact of white-collar crime on financial reporting
Accounting for money laundering and terrorist financing
The role of forensic accounting in litigation support
Fraud risk assessment and prevention in accounting practices
The influence of technology on forensic accounting techniques
Accounting for cybercrime and data security breaches
The role of forensic accounting in dispute resolution
Forensic accounting for insurance claims and fraud
The impact of regulatory compliance on forensic accounting
Accounting for corruption and bribery investigations
The role of forensic accounting in uncovering financial irregularities
Forensic accounting for intellectual property theft
The influence of behavioral factors on forensic accounting investigations
Accounting for asset misappropriation and embezzlement
The role of forensic accounting in uncovering Ponzi schemes
Forensic accounting for bankruptcy and insolvency proceedings
The impact of money laundering regulations on accounting practices
Accounting for forensic data analysis and evidence collection
The role of forensic accounting in uncovering tax fraud
Forensic accounting for healthcare fraud and abuse
The influence of organized crime on forensic accounting investigations
Accounting for forensic interviewing and interrogation techniques
The role of forensic accounting in uncovering occupational fraud
Forensic accounting for financial statement fraud
The impact of whistleblower programs on forensic accounting
Accounting for forensic accounting in the public sector
The role of forensic accounting in uncovering investment fraud
Forensic accounting for environmental and sustainability fraud

30 Featured Dissertation Topics About Accounting

The impact of action learning teams on accounting education
The role of campus social media in accounting recruitment
Accounting for diversity and inclusion in the workplace
The influence of mentorship programs on accounting career development
The role of professional accounting organizations in career advancement
Accounting for work-life balance in the accounting profession
The impact of internships on accounting students’ career readiness

Contact us for free on Accounting Thesis Research topics

Please feel free to contact us for a comprehensive list of accounting thesis topics that can help you in your academic pursuits. Our team of experts have curated a diverse range of topics that cover various aspects of accounting, including financial reporting, auditing, taxation, and management accounting.

Additionally, our team can also provide guidance on refining and narrowing down your chosen topic to ensure that it aligns with your research goals and objectives. We are committed to supporting your academic journey and are here to assist you in finding the perfect accounting thesis topic that will set you on the path to success.

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A framework for a green accounting system-exploratory study in a developing country context, Colombia

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Green accounting in Colombia: a case study of the mining sector

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1 Introduction

2 Green accounting system-literature review

3 Methodology

4 Green accounting system: an exploratory study in the colombian case

4.1 Results of the exploratory analysis

4.2 Green accounting system-framework