The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India.

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase, a diffusion phase and a reaction phase. The ICAI is established in a way which is in line with the cultural and social context of India with the ICAI set up under parliamentary charter promulgated through the parliamentary system and with government involvement in the council of the ICAI. In particular, the analysis shows the importance of the relationship between the state and the accounting profession in determining the outcome of accounting change, with in this case, the balance of power being in the hands of the Government.accounting profession; accounting change; culture; politics; India

Development of company law in India : the case of the Companies Act 1956

The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based on the work of McKinnon (1986) and Gray (1988). Within the framework, the process of change is analysed into three phases, a source phase, diffusion phase and reaction phase with all phases of change being influenced by intra-system activity, trans-system activity and the social and cultural context of India. In particular, the importance of the role of the Government within the process of accounting change is seen and the social context is seen to influence both the need for change and the process of change.culture; politics; accounting change; India; company law

MAPPING PROBLEM AND REQUIREMENTS TO SOLUTION: DOCUMENT ANALYSIS OF SENIOR DESIGN PROJECTS

Formulating and solving engineering problems and designing solutions that meet the established requirements are important skills that graduating engineering students need to possess. However, there are noticeable gaps in the literature with respect to understanding how the formulation of design problems and establishment of requirements affect the final design solution. This thesis is an initial attempt to understand the influence of level of detail of problem statement and requirements on the level of detail of final solution. In doing so, a document analysis of final reports from senior design class collected over a period of ten years from 1999 to 2008 is conducted. A coding scheme is developed to systematically organize and compare the information in the final design reports. Further, a data compression approach is developed to allow for the mapping of level of detail of problem statement and requirements to the level of detail of final solution. The findings of this research indicate that a low level of detail problem statement and requirements leads to no greater than a medium level of detail in the final solution. A high level of detail of final solution is more likely to result from either a high or medium level of detail of problem statement and requirements. Additionally, a high level of detail final solution is more likely to result in a high level of percentage requirements met by it. These findings are used to make several recommendations to faculty and students to improve the level of detail of final solution and consequently increase the probability of fulfilling more requirements. This assists in ensuring students possess the skills needed in the professional workforce