DMU BI 2.4
ABS NB 2.09
DMU Tel. 0116 255 1551 x 6831
ABS Tel. 0121 359 3011
[email protected] ----- [email protected]
1991 - "Maitrise" Dissertation:
Le Marche de L'Informatique au Liban (The Lebanese Information Technology Market) and its impact on the development of new businesses in Lebanon. Lebanese University and Holy-Spirit University.
1995 - "D.E.A.":
La Bourse au Liban, Organisation et Cadre Operationnel (The Lebanese Stock Exchange Market, Organisation and Operational Framework). Written before the re-launch of Beirut Stock Exchange after the civil war. Discussed the need for new governing rules, and new organisation and pricing systems. Holy-Spirit University.
Current:
Is centered on the use of Game Theory, in particular, the Prisoner's Dilemma Model, to explore:
- Under what conditions does the rational selfish individual co-operate over the choice of
accounting principles?
- Demonstrating that while an individual can benefit from mutual co-operation, each one
can also do better by exploiting the co-operative efforts of others, and consequently,
the non-compliers with GAAP can, in some situations, secure the benefit of the
enhanced credibility of accounting regulations without adhering to the conventions.
- To explore strategies that can promote compliance with accounting rules in the UK.
- To assess the implications of this analysis for policy making and the future UK
accounting regulation system.
Future Agenda:
- To publish from my Doctoral Thesis.
- To examine the relationship between the cost-based nature and the strategic management accounting policies in the UK, taking into account the effect of factors such as automation, R&D, globalisation... and to explore alternative strategies for profit generation in a market characterised by high fixed costs where competitors can no longer play the variable-cost game.
- To examine alternatives to BETA in investment decision-making, in particular, the extreme case where BETA does not exist (Third World Countries).
- To research the impact of Butterfly Economics Theory on the setting of International Accounting Standards. Will this theory be able to explain the similarities of standards taking into account that the events behind the standards setting process were different from one country to another?
Other:
To write two books covering the following:
- Introduction to Financial Accounting and Reporting.
- Quantitative Methods for Research Students.