Honors Theses

Date of Award

Spring 5-7-2026

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Second Advisor

W. Mark Wilder

Relational Format

Dissertation/Thesis

Abstract

This practicum comprises six case studies that explore a range of accounting topics. While each case stands independently, the work collectively emphasizes the interpretation of financial information. Although financial statements may appear to some as a series of abstract figures, accountants are trained to understand and apply the “language of business,” transforming numerical data into meaningful insights that inform decision-making.

The first case provides an objective analysis of a company’s Form 10-K, focusing on interpreting financial statements and using that interpretation to evaluate performance and guide decisions. The second case examines the Corporate Transparency Act, analyzing its intended purpose, potential economic effects, and the reporting burdens it imposes on various entities. The third case offers a reflection on a political speaker hosted by the university, connecting broader political themes to the accounting profession. The fourth and fifth cases address theoretical debates within financial accounting standards and present a reflection on a prominent economist, respectively. The final and most comprehensive case involves an in-depth analysis of Conagra Brands, Inc. This project includes an evaluation of the company’s operations, followed by an assessment of the potential accounting implications of the Make America Healthy Again movement. Building on this analysis, an operational plan is developed in anticipation of possible regulatory changes, with further consideration given to its effects on audit procedures and the company’s use of data analytics.

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Included in

Accounting Commons

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