MBA in Accounting

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    Random Walks in Daily Foreign Exchange Rates? The Case of Lebanon (2010-2015)
    (2015) Tamar Vartkes Kohilian
    The purpose of this study is find evidence against Random Walk theory in Lebanese Foreign Exchange Market. The study was done on 6 foreign exchange currencies from January 2010 till 8 April, 2015 with a daily frequency with 1279 observations per series. The six currencies are Australian Dollar (AUD), Canadian Dollar (CAD), Swiss Franc (CHF), European Currency Unit (EURO), British Pound (GBP), and Japanese Yen (JPY). The data is taken from Bank of Lebanon’s official website, and the currencies are chosen upon availability and convenience. Empirical evidence from this study showed that Lebanese Foreign exchange market follows Weak Form Efficiency and does not follow a Random Walk. The study recommends the Lebanese banks, to focus on the special departments that are entrusted with undertaking technical analysis, and finding best forecasts of the foreign exchange rates, in order to take trading positions based upon this forecast and maximize profits.
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    Impact of Macroeconomic and Bank Specific Factors on Loan Performance
    (2018) Mourad Maaliki
    This study examines the impact of macroeconomic and bank specific variables on NPL in the Lebanese Banks. Thus, the main aim of the study is to shed the light on the importance of macroeconomic and bank specific variables on the performance of the loans. The survey research method was adopted for the study and the study relied much on secondary and archival data. Data was obtained from the Lebanese Banking Associations, and the regression test was used to test the relationship between the dependent and independent variables of the research. For instant, there is a significant relationship between macroeconomic and bank specific variables and performance of the loans.
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    Perception of The Adoption of Artificial Intelligence Tools on Audit Quality in the Lebanese Private Sector: A Perspective from Internal Auditors
    (2025) Sally Said Bakir Agha
    This thesis investigates the factors influencing internal auditors’ adoption of artificial intelligence (AI) tools in the Lebanese audit sector, with a particular emphasis on the mediating role of perceived audit quality (AQ). Grounded in the Technology Acceptance Model (TAM), the study examines how perceived usefulness (PU) and perceived ease of use (PEOU) affect auditors’ behavioral intention (BI) to adopt AI, both directly and indirectly through AQ. Data were collected via a structured survey distributed to 300 internal auditors, yielding 100 valid responses from professionals with work/experience in AI auditing. The analysis employed PROCESS Model 4 for mediation, controlling demographic and contextual variables. The findings reveal that both PU and PEOU are positively associated with BI, but these effects are fully mediated by AQ: auditors are only likely to adopt AI tools when they perceive tangible improvements in audit quality. While the mediation effect for PU was statistically significant, its magnitude was modest, indicating a cautious interpretation is warranted. The results underscore the importance of audit quality as the decisive mechanism linking technology perceptions to adoption intention, differing from studies in other contexts where direct effects of PU and PEOU are often reported. The thesis contributes to the literature by highlighting the centrality of AQ in technology acceptance among auditors and by providing region-specific insights relevant for emerging markets. Practical recommendations for audit firms, technology developers, and policymakers are offered, emphasizing the need to demonstrate quality improvements to drive effective AI adoption in the auditing profession.
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    The Compass of Survival: Management Accounting Practices as Maps of Resilience in Lebanese Service and Manufacturing SMEs during the 2019–2025 Crisis
    (2025) Angie Vartan Kirejian
    Since 2019, Lebanese small and medium-sized enterprises (SMEs) have operated under continuous economic and institutional turbulence, creating persistent challenges for managerial decision-making and organizational survival. This study explores how service and manufacturing SMEs perceived and used Management Accounting Practices (MAPs) during the 2019–2025 crisis period, and how these practices supported organizational resilience across different industry contexts. A comparative multiple-case qualitative design was employed, drawing on twelve semi-structured interviews with SME decision-makers and key personnel. Data were analyzed through reflexive thematic analysis, followed by cross-case synthesis to identify shared and industry specific patterns. The findings showed that MAPs served three interrelated functions. First, they supported short-term operational continuity and financial stability through cash-flow monitoring and cost control. Second, MAPs enabled strategic and adaptive responses through informal scenario assessments and lightweight digitization. Third, they were used to signal credibility to external stakeholders in a context of institutional distrust. The industry context shaped the relative emphasis placed on each role. By providing empirical evidence from a prolonged crisis environment, the study offers practical insights for managers and policymakers seeking to strengthen organizational resilience in highly unstable settings.