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首页> 外文学位 >The accountant's compilation report as a communication medium: A qualitative descriptive study of the financial information gap among management, lenders and certified public accountants in non-publicly-traded businesses.
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The accountant's compilation report as a communication medium: A qualitative descriptive study of the financial information gap among management, lenders and certified public accountants in non-publicly-traded businesses.

机译：作为沟通媒介的会计师的汇编报告：对非公开交易业务中管理层，贷方和注册会计师之间财务信息鸿沟的定性描述研究。

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摘要

This research views accounting from the communication prospective and takes the position that the amount of similarity of understanding between the sender and the receiver of accounting communication elements will directly impact the efficiency of the financial communication process. The research is a qualitative descriptive study that compares and contrasts the amount of similar understanding among CPAs, bank lending officers, and business financial managers with regard to various terms and phrases used in the accountant's compilation report as well as the accountant's role in presenting a company's compiled financial statements. A series of questionnaire items together with a Likert scale and the nonparametric Kruskal-Wallis test are used to determine the similarity of respondent's understanding with regard to these accounting communication elements. The results of this research show that in 18 out of 28 total questionnaire items (64%) there were differences in responses among the three groups at a 95% significance level. Further analysis using the Wilcoxon Rank Sum Test indicates that any pairing that includes the CPA group had an increased number of significant differences among group responses to questionnaire items. The results of this research show that appropriate education efforts on the part of organizations, institutions, and financial professionals to improve understanding of common financial terminology and processes is needed. In addition, continued efforts to identify and describe elements of communication theory that can be incorporated into the financial communication process are imperative.
机译：这项研究从通信的未来角度看待会计，并认为会计通信要素的发送者和接收者之间理解的相似程度将直接影响财务通信过程的效率。该研究是定性的描述性研究，针对会计师汇编报告中使用的各种术语和短语，以及会计师在介绍公司财务报告中的作用，比较并对比了注册会计师，银行贷款人员和企业财务经理之间的相似理解程度。编制财务报表。一系列问卷调查项目以及李克特量表和非参数Kruskal-Wallis检验用于确定受访者对这些会计沟通要素的理解的相似性。这项研究的结果表明，在28个问卷中的18个（64％）中，三组之间的回答差异具有95％的显着性水平。使用Wilcoxon秩和检验进行的进一步分析表明，包括CPA组在内的任何配对在组对调查表项目的回答之间的显着差异数量均增加。这项研究的结果表明，需要组织，机构和金融专业人士进行适当的教育工作，以增进对通用金融术语和流程的理解。此外，必须继续努力识别和描述可纳入金融​​沟通过程的沟通理论要素。

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  • 作者

    Lentz, Ronal P.;

  • 作者单位

    Northcentral University.;

  • 授予单位 Northcentral University.;
  • 学科 Business Administration Accounting.; Economics Commerce-Business.
  • 学位 Ph.D.
  • 年度 2004
  • 页码 96 p.
  • 总页数 96
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;贸易经济;
  • 关键词

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