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| Full Citation |
| Material Information |
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Title: |
Adapting the flow of resources concept to the business enterprise |
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Physical Description: |
viii, 176 leaves. : illus. ; 28 cm. |
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Language: |
English |
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Creator: |
Hines, Danny Ray, 1947- ( Dissertant )
Yu, Shih C. ( Thesis advisor )
Blodgett, Ralph J. ( Reviewer )
Stone, Williard E. ( Reviewer ) |
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Publisher: |
University of Florida |
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Place of Publication: |
Gainesville, Fla. |
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Publication Date: |
1975 |
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Copyright Date: |
1975 |
| Subjects |
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Subjects / Keywords: |
Financial statements ( lcsh )
Accounting thesis Ph. D
Dissertations, Academic -- Accounting -- UF |
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Genre: |
bibliography ( marcgt )
non-fiction ( marcgt ) |
| Notes |
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Abstract: |
The purpose of this study was to develop a resource flow
matrix with particular emphasis on the changes in the economic
position of the enterprise due to both financial and nonfinancial
flows. As such, it serves as the basic link between the balance
sheet and the income statement.
The systems approach was the basic approach of the study.
The initial step comprised an assessment of the nature and function
of the funds statement. This was followed by an examination
of the opinions of the American Institute of Certified Public
Accountants on funds statements and various funds concepts. The
second step of the study included a definition of the aims, constraints,
and performance criteria which the resource flow matrix
must satisfy. An attempt was then made to explore the meanings of "system," "information," "accounting," and the role of the
accounting information system in the total organization system.
A model of the accounting information system was developed in
terms of the role of the accounting information system in the
total management information system. It was concluded that a
decision-making approach to theory verification is consistent
with the frame of reference adopted.
The study provided a mathematical basis for relating
financial and nonfinancial flows. After an examination of the
Leontief input-output model and the general form of the linear
programming model, it was demonstrated that the decision models
for the allocation of financial and productive resources are
the same by relating the linear programming technique to financial
planning and, therefore, to financial flows.
The resource flow matrix was found to allow for comprehensive
and concise presentation of the account interrelationships,
as well as to provide the basis for development of the
traditional financial statement. It was concluded that if there
are advantages in utilizing the input-output reporting format for
depicting productive flows, these same advantages apply to the
depiction of total resource flows, financial as well as productive. |
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Thesis: |
Thesis -- University of Florida. |
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Bibliography: |
Bibliography: leaves 166-174. |
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General Note: |
Typescript. |
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General Note: |
Vita. |
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Statement of Responsibility: |
by Danny Ray Hines. |
| Record Information |
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Bibliographic ID: |
UF00098143 |
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Volume ID: |
VID00001 |
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Source Institution: |
University of Florida |
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Holding Location: |
University of Florida |
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Rights Management: |
All rights reserved by the source institution and holding location. |
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Resource Identifier: |
alephbibnum - 000582327
oclc - 14101078
notis - ADB0701 |
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