Thematische Bibliographien / Accountant's practice

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Auswahl der wissenschaftlichen Literatur zum Thema „Accountant's practice“

Autor: Grafiati

Veröffentlicht am 24. Juni 2021

Zuletzt aktualisiert am 9. Februar 2022

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Zeitschriftenartikel zum Thema "Accountant's practice"

McCafferty, Owen E. „The Accountant's View of Dairy Practice“. Veterinary Clinics of North America: Food Animal Practice 5, Nr. 3 (November 1989): 641–52. http://dx.doi.org/10.1016/s0749-0720(15)30956-7.

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Ugrin, Joseph C., Marcus D. Odom, Darla D. Honn und Anna M. Rose. „The Effects of Collaborative Simulation on the Development of Students' Confidence in Managerial Accounting Skills“. Issues in Accounting Education 36, Nr. 2 (31.03.2021): 43–63. http://dx.doi.org/10.2308/issues-19-112.

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ABSTRACT This paper examines the effects of practice through collaborative simulation on the development of students' confidence in critical managerial accounting skills not commonly covered in traditional lecture courses. We assign students to teams that complete a large-scale integrative business simulation (LSIBS), the CAPSIM Foundation's Business Strategy Simulation Game, which serves as a collaborative learning experience. The semester-long project requires students to practice the managerial accountant's job through phased assignments where they make individual assessments, collaborate to set strategies, make decisions that align with the strategies, and report on the results of the decisions. We use a quasi-experimental methodology to examine the efficacy of the project for improving students' confidence across a set of competencies defined by the Institute of Management Accountants (IMA). The findings show that using a collaborative simulation experience in a managerial accounting course can promote the development of students' confidence in critical managerial accounting skills.

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Barra, Roberta Ann, und Arline Savage. „Accounting Processes and the Accountant's Role in AIS: An Instructional Resource“. AIS Educator Journal 2, Nr. 1 (01.01.2007): 33–117. http://dx.doi.org/10.3194/aise.2007.2.1.33.

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Abstract This paper outlines an Accounting Information Systems (AIS) manual practice set that is purely accounting-oriented. AIS faculty make extensive use of manual practice set projects in upper-division courses. A common feature of projects is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes—sales, cash receipts, cash disbursements, purchases, and payroll—before beginning each accounting task. This amount of repetitive work can be tedious and time-consuming. The accounting-oriented practice set offered here (available free of charge with proper citation) requires only accounting and auditing tasks. Yet it enables students to gain an appreciation of AIS, and to carry their understanding into other systems, including computerized environments. This is consistent with the stated objective of increasing the student's information system skills, as opposed to teaching bookkeeping skills. The paper also explains why this teaching approach may be preferable.

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Saputro, Vecco Suryahadi, Hamzah Ritchi und Sofik Handoyo. „Blockchain Disruption on Management Accountant's Role: Systematic Literature Review“. Journal of Accounting Auditing and Business 4, Nr. 1 (13.01.2021): 1. http://dx.doi.org/10.24198/jaab.v4i1.25961.

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Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.

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Roberts, Diane H. „U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870“. Accounting Historians Journal 47, Nr. 2 (28.08.2020): 21–33. http://dx.doi.org/10.2308/aahj-17-006.

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ABSTRACT “Accountant” and “Accountant, Public” listings in New York and Philadelphia city directories from 1850 to 1870 were used to explore accountants' practice conditions and whether their children also became accountants. Children are likely to pursue parental occupations if economic conditions experienced during childhood are positive. Record linkage methodology connected the accountants in Littleton's (1942) compilation of 123 accountant city directory listings and the additional 21 accountants located during research with census and other records showing occupation and kinship information. While no elite accountant community existed, successful accountants remained accountants and passed their accountant occupation onto sons. Other accountants successfully changed occupations and their sons adopted those jobs. Overall, 36 percent of these accountants were immigrants, with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities.

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Williams, Belinda, Sumit Lodhia, Mitali Panchal Arora und Lisa McManus. „The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils“. Managerial Auditing Journal 36, Nr. 2 (22.02.2021): 314–33. http://dx.doi.org/10.1108/maj-02-2020-2558.

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Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. Design/methodology/approach The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a theoretical framing for the study. Findings The findings reveal an increase in the use of accountants across time in the preparation of voluntary information, being used in a variety of roles because of their financial abilities and analytical skills. The results also indicate a shift has occurred with more emphasis being placed on cross-departmental approaches to NFP incorporating the accountant. These results suggest a greater recognition of the role of accountants in NFR and a dilution of accountant’s boundaries in relation to their existing traditional focus. Research limitations/implications This study contributes to the academic NFR literature by providing evidence of an institutional shift that is occurring with the accountant’s role widening to a broader context beyond their traditional roles. Practical implications This longitudinal study provides practical evidence to management of the potential offered by accountants as the public sector seeks to achieve higher levels of accountability and transparency. Policy implications also arise in relation to the need for development of quality assurance guidelines and further education and training as the public sector embarks on the journey of NFR. Originality/value To the best of the authors’ knowledge, this study is the first that has explored the evolution of NFR over a period of time through its focus on the role of accountants.

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Williams, Belinda Rachael, und Gary O'Donovan. „The accountants’ perspective on sustainable business practices in SMEs“. Social Responsibility Journal 11, Nr. 3 (03.08.2015): 641–56. http://dx.doi.org/10.1108/srj-07-2014-0096.

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Purpose – This paper aims to explore the accountants’ perspective towards their role and function as business advisors in assisting with the adoption of sustainable business practices (SBPs) in small and medium enterprises (SMEs). Design/methodology/approach – A questionnaire-based study was conducted on members from one of Australia’s leading professional accounting organizations. Findings – Key findings from this research highlighted deficiencies in the effectiveness of the accounting profession in assisting SMEs in implementing SBPs despite a desire from clients for accountants to provide this advice and a belief that accountants are best placed to do so. Further, an expectations gap is evident between the level of involvement accountants believe they should be having in assisting SMEs and the level of involvement that is currently occurring. Research limitations/implications – This finding has implications for the accounting profession, with accountants needing to examine their current business approaches in an effort to close this gap. If this does not occur, SMEs will most likely seek this much-needed advice and support from outside the profession. Originality/value – Little attention has been given to the accountant’s role in respect of sustainability from an accountant’s perspective. The findings contribute to understanding the accountant’s importance in advancing their involvement in assisting SMEs in the uptake of SBPs.

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Diamastuti, Erlina, Ahmad Dahlan Malik und Budi Rofelawaty. „“Materialistic” accountant interpretation in earnings management practices“. Corporate Ownership and Control 14, Nr. 1 (2016): 304–13. http://dx.doi.org/10.22495/cocv14i1c2p2.

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The background of this study the phenomenon of earnings management practices often does companies that resulted in losses for the stakeholders and degrade the quality of financial reporting information. Therefore, this study aims to interpret the behavior of accountants in earnings management practices. The approach taken is hermeneutic interpretive. Hermeneutic approach undertaken by the authors based on the curiosity of the author of the views and understanding of accountants and businessmen related to earnings management practices. The views and comments of the accountant may be the interpretation which would have a meaning according to their worldview. As a result, earnings management commentary in the practice of accountants in the study found: 1) Accountants have always considered that the accounting figures are mirrored the progress of the company; 2) Profit Management don’ts home still in the corridor accounting policy rather than to meet the interests unilaterally; 3) The tendency of managers does materialistic behavior in earnings management practices.

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Cesaroni, Francesca Maria, und Annalisa Sentuti. „Accountants’ role in the management of succession: empirical evidence from Italy“. Journal of Family Business Management 6, Nr. 3 (10.10.2016): 270–90. http://dx.doi.org/10.1108/jfbm-08-2015-0028.

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Purpose The purpose of the this paper is to understand what is the approach adopted by accountants when they provide advisory services to family businesses (FBs) involved in a succession process. Design/methodology/approach Data for this study were collected through a questionnaire survey involving 175 Italian certified accountants. They answered questions about their experience, attitudes, behaviors and opinions toward FB succession. Findings Accountants are mostly concerned with technical elements and solutions (hard issues) and are less careful about relations and communication between family members (soft issues). They also underestimate the relevance of the ability to empathize with the FB owner and other family members. Despite the literature recommendations to collaborate with other advisors from a variety of backgrounds, most of the accountants work on their own or with other experts on hard issues (notaries, lawyers and bank operators). All these aspects may cause a discrepancy between FBs’ expectations and accountant’s professional practice. Research limitations/implications Results are mainly descriptive and are limited to the perceptions and experiences of accountants interviewed. Practical implications This study offers some guidance for the accountant’s professional practice. Even if accountant’s technical skills are undoubtedly essential when addressing the main hard issues posed by succession, soft issues often represent the real problem to be managed or the most complicated one. Accountants should help less aware entrepreneurs to acquire a better knowledge of succession and to adopt a holistic approach, integrating every dimension and perspective involved. This means that succession should be tackled through an interdisciplinary approach. Originality/value The research on the role of external subjects in family succession examines, above all, the perspective of the FB. This study offers an alternative approach, adopting the accountant’s perspective to analyze his/her role and experience in the management of succession.

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Widyawati, Widyawati, und Ardiani Ika S. „PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA“. JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, Nr. 1 (31.03.2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.

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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

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Dissertationen zum Thema "Accountant's practice"

Gustafsson, Julia, und Paulina Jerkinger. „Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting“. Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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Ahrens, Thomas. „Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany“. Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.

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Beling, Brenda. „Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /“. Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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Webster, Tammy Tanner. „Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective“. ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.

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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.

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Ferguson, Colin B., und mikewood@deakin edu au. „An investigation of the effects of microcomputers on the work of professional accountants“. Deakin University. School of Accounting and Finance, 1994. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.155628.

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Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this microcomputer revolution. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, little research has been done on the effect of microcomputers on the work outcomes of professional accountants working in these firms. This study addresses this issue. It assesses, in an organisational setting, how accountant perceptions of ease of use and usefulness of microcomputers act on their computer anxieties, microcomputer attitudes and use to affect their job satisfaction and job performance. The research also examines how different types of human-computer interfaces affect the relationships between accountants' beliefs about microcomputer utility and ease of use, computer anxiety, microcomputer attitudes and microcomputer use. To attain this research objective, a conceptual model was first developed, The model indicates that work outcomes (job satisfaction and job performance) of professional accountants using microcomputers are influenced by users' perceptions of ease of use and usefulness of microcomputers via paths through (a) the level of computer anxiety experienced by users, (b) the general attitude of users toward using microcomputers, and (c) the extent to which microcomputers are used by individuals. Empirically testable propositions were derived from the model to test the postulated relationships between these constructs. The study also tested whether or not users of different human-computer interfaces reacted differently to the perceptions and anxieties they hold about microcomputers and their use in the workplace. It was argued that users of graphical interfaces, because of the characteristics of those interfaces, react differently to their perceptions and anxieties about microcomputers compared with users of command-line (or textual-based) interfaces. A passive-observational study in a field setting was used to test the model and the research propositions. Data was collected from 164 professional accountants working in a Big Six accounting firm in a metropolitan city in Australia. Structural equation modelling techniques were used to test the, hypothesised causal relationships between the components comprising the general research model. Path analysis and ordinary least squares regression was used to estimate the parameters of the model and analyse the data obtained. Multisample analysis (or stacked model analysis) using EQS was used to test the fit of the model to the data of the different human-computer interface groups and to estimate the parameters for the paths in those different groups. The results show that the research model is a good description of the data. The job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. However, job performance appears to be only directly affected by microcomputer attitudes. Microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of attitudes toward using microcomputers - higher levels of computer anxiety negatively affect attitudes toward using microcomputers. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers does not. The results of the multisample analysis confirm that the research model fits the stacked model and that the stacked model is a significantly better fit if specific parameters are allowed to vary between the two human-computer interface user groups. In general, these results confirm that an interaction exists between the type of human-computer interface (the variable providing the grouping) and the other variables in the model The results show a clear difference between the two groups in the way in which perceived ease of use and perceived usefulness affect microcomputer attitude. In the case of users of command-line interfaces, these variables appear to affect microcomputer attitude via an intervening variable, computer anxiety, whereas in the graphical interface user group the effect occurs directly. Related to this, the results show that perceived ease of use and perceived usefulness have a significant direct effect on computer anxiety in command-line interface users, but no effect at all for graphical interface users. Of the two exogenous variables only perceived ease of use, and that in the case of the command-line interface users, has a direct significant effect on extent of use of microcomputers. In summary, the research has contributed to the development of a theory of individual adjustment to information technology in the workplace. It identifies certain perceptions, anxieties and attitudes about microcomputers and shows how they may affect work outcomes such as job satisfaction and job performance. It also shows that microcomputer-interface types have a differential effect on some of the hypothesised relationships represented in the general model. Future replication studies could sample a broader cross-section of the microcomputer user community. Finally, the results should help Big Six accounting firms to maximise the benefits of microcomputer use by making them aware of how working with microcomputers affects job satisfaction and job performance.

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Vakalfotis, Nikolaos K. „The impact of enterprise systems on management accounting practice and on the role of the management accountant“. Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.

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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of advanced management accounting techniques and the execution of advanced tasks by the management accountant?). This thesis addresses this gap in the literature. To this end, the critical realism (CR) philosophy has been adopted. From an ontological perspective, CR research begins with some accepted phenomenon and attempts to identify what the circumstances must be like for this phenomenon to occur. From a methodological perspective, CR research endorses the application of mixed research methods, both quantitative and qualitative, which should be underpinned by pertinent theoretical approaches. This research project consists of three main research phases which incorporate one quantitative and two qualitative studies. In the first phase, a review of the related literature was undertaken in order to obtain insights regarding possible explanatory variables of the impact that ES have on the management accounting function. In the second phase, these insights were organised into pertinent measurable constructs by drawing on the unified theory of acceptance and use of technology, resulting to the development of a conceptual model of causal relationships which was then empirically examined via a survey of large and medium-sized organisations operating in Greece. Finally, based on sociomaterial theory, case studies were conducted in phase 3 of the research project.

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Barcellos, Leonardo Portugal. „Cognitive reflection abilities and accounting practice: a two-way road of influences“. reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18418.

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Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)
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This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three studies, presenting contextual information about how the research ideas and identification strategies relate to my doctoral studies. The study in the second chapter maps Brazilian CPAs’ CR-abilities to demographic characteristics, providing not only the foundational insights for the studies in the next chapters but also evidence that male and younger CPAs tend to present higher CR-abilities than female and older CPAs, as well as that employer firm size may determine CR-abilities of preparers and managers. The study in the third chapter applies a quasi-experimental approach to examine whether auditing practice is more likely to prevent CR-abilities decline than financial reports elaboration practice. The paper explores the unique counterfactual opportunity provided by the accounting setting to find that aging leads human beings to adapt information processing strategies towards Type 1 of reasoning in detriment of Type 2. But auditing practice may curb this trend. These findings make several contributions to psychology and accounting fields. The paper in the fourth chapter examines the influence of stable CPAs’ individual characteristics, i.e., CR-ability and professional experience in pressured firms, on the professional judgments behind the recognition of assets and cash flows arising from audiovisual content (AV-content). The findings suggest that CR-ability drives differential AV-content assets and cash flows classification at recognition and, ultimately, incomparable financial statements, but professional experience in pressured firms is likely to refrain such differences in the case of assets. Finally, I present my concluding remarks in the fifth chapter.

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Beling, Brenda Leigh. „Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside of public practice“. Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/25052.

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This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright
Dissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted

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Goretzki, Lukas [Verfasser], Jürgen [Gutachter] Weber und Utz [Gutachter] Schäffer. „Theorising management accountants' roles and practices : a case study in a German manufacturing firm / Lukas Goretzki. Gutachter: Jürgen Weber ; Utz Schäffer“. Vallendar : WHU - Otto Beisheim School of Management, 2016. http://d-nb.info/1113538406/34.

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Obazee, Alero Theodora. „Exploring Financial Management Practices of Small and Medium-Sized Enterprises in Nigeria“. ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7566.

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Most owners of small and medium-sized enterprises (SMEs) in Nigeria are inadequately prepared to perform the financial management tasks required for business sustainability. This case study, guided by institutional theory, was conducted to explore how SME owners can be prepared to implement financial management effectively for business sustainability in Edo state, Nigeria. The research question addressed the understanding of experienced SME owners regarding how they can develop necessary financial management skills for sustaining a business in Edo state. Data were collected using semistructured interview, and field notes from 15 SME owners in Edo state who had prior knowledge of, experience with, and education on financial management and had been managing an SME for at least 3 years. Through Yin's 5-step data analysis process, member checking, and triangulation, the themes that emerged were strategic accounting practice, knowledge of financial planning, hiring an accountant, record keeping, obtaining accounting education, and embracing technology and financial management software. The study findings have the potential to contribute to positive social change by indicating how SMEs can be more effective in generating employment, ensuring sustainability, and improving the standard of living.

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Bücher zum Thema "Accountant's practice"

Suyc, Viktor, und Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.

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Voronina, Larisa. International standards on auditing: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.

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The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.

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Service, Institute of Chartered Accountants of Ontario Practice Advisory. Practice continuation planning. Toronto, Ont: Institute of Chartered Accountants of Ontario, 1990.

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Institute of Chartered Accountants of Ontario. Practice Advisory Service. Practice management reference material. Toronto, Ont: Institute of Chartered Accountants of Ontario, 1990.

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Accounting for non-accountants and practice manual. 2. Aufl. New York: E.P. Dutton, 1987.

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Practice continuation agreements: A practice survival kit. New York, N.Y: Management of an Accounting Practice Committee, American Institute of Certified Public Accountants, 1992.

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McKell, Lynn J. A study of MAS practice and knowledge. New York, N.Y. (1211 Ave. of the Americas, New York, N.Y. 10036-8775): American Institute of Certified Public Accountants, 1987.

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Maurice, Jack. A guide to ethics for accountants in practice. London: Accountancy Books, 1998.

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Braver, Samuel W. Preparing for and defending accounting liability litigation. [United States]: Tax Management Inc./BNA, 2006.

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Chartered Institute of Management Accountants. Directory of members in practice. London: The Institute, 1995.

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Buchteile zum Thema "Accountant's practice"

Richardson, Alan J. „The relationship between management and financial accounting as professions and technologies of practice“. In The Role of the Management Accountant, 246–61. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-16.

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Ng, Artie W., Tiffany C. H. Leung und Jack M. K. Lo. „Developing Sustainability Competence for Future Professional Accountants: The Integrative Role of an Undergraduate Program“. In Handbook of Theory and Practice of Sustainable Development in Higher Education, 119–36. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-47868-5_8.

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Sanderson, Andrew A. F. „The Practice Accountant“. In Income Generation in General Practice, 69–80. CRC Press, 2018. http://dx.doi.org/10.1201/9781315375984-21.

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Saunders, G. F. „The Accountant in Practice“. In The Sixth International Congress on Accounting 1952, 364–401. Routledge, 2020. http://dx.doi.org/10.4324/9781003053132-27.

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Anderson-Gough, Fiona, Christopher Grey und Keith Robson. „Professional Socialization in Chartered Accountancy Practices“. In Making Up Accountants, 1–6. Routledge, 2018. http://dx.doi.org/10.4324/9780429449215-1.

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„Best Practices“. In The Ultimate Accountants' Reference, 3rd Edition, 307–33. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119199878.ch27.

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Fairbairn, W. J. G. „The Accountant in Practice in South Africa“. In The Sixth International Congress on Accounting 1952, 427–34. Routledge, 2020. http://dx.doi.org/10.4324/9781003053132-30.

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King, C. L. „The Accountant in Practice: A Canadian Viewpoint“. In The Sixth International Congress on Accounting 1952, 435–39. Routledge, 2020. http://dx.doi.org/10.4324/9781003053132-31.

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Andrews, T. Coleman. „The Accountant in Practice and in Public Service“. In The Sixth International Congress on Accounting 1952, 402–18. Routledge, 2020. http://dx.doi.org/10.4324/9781003053132-28.

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Castel-Branco, A. P. c. D’AçA. „The Accountant in Practice and in Public Service“. In The Sixth International Congress on Accounting 1952, 419–26. Routledge, 2020. http://dx.doi.org/10.4324/9781003053132-29.

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Konferenzberichte zum Thema "Accountant's practice"

Pereira Martins, Jose Luis, und Tiago Miguel Moniz Francisco. „The impact of using ICT in the practice of certified accountants : The perception of certified accountants in the Leiria district“. In 2021 16th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2021. http://dx.doi.org/10.23919/cisti52073.2021.9476503.

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Nagari, Salma Faundria, Surya Seno Pamungkas und Ika Kristianti. „Can Accounting Practices, Interests, and Motivations Increase Work Readiness for Prospective Accountants?“ In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.016.

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Novak, Ana, Katarina Žager und Ivana Barišić. „Analysis Of Prerequisite IT Skills And Competencies Of Professional Accountants“. In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.772.

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Due to the role of information technology (IT) in today’s business environment and the significant influence information technologies have on accounting operations, there is a growing need to continuous acquiring of IT knowledge and skills related to new and emerging IT. Given the current market demands for the accounting profession, the possession of IT skills and knowledge is imperative for both professional accountants in practice as well as accounting graduates. This paper investigates the skills that accounting graduates should develop through the analysis of a mixture of skills and competencies that are articulated by prominent professional accounting bodies along with the skills that employees deem important. In that context, special emphasis will be placed upon the analysis of the required IT skills and competencies. The paper aims to provide a detailed overview of the significant literature regarding prerequisite skills and competencies in ordering to identify expectations for future professional accountants that will serve as a basis for providing accounting education recommendations in that context. The results of the conducted analysis should provide useful information to higher education community as well as overall professional and scientific community.

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Gualdi, Daniele. „ICT and Accounting Education. An innovative teaching method: the Practice Enterprise“. In Sixth International Conference on Higher Education Advances. Valencia: Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/head20.2020.11208.

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The training of future accountants also needs to take into account the changes which have taken place in the accounting profession following profound transformations at economic level. Most of all, however, it should promote a teaching approach which manages to go beyond traditional frontal lectures in order to facilitate active learning. For all these reasons, the various accounting education syllabuses should be integrated with the use of ICT, thus helping achieve skills which are considered fundamental for employment purposes. These include problem solving, decision making, and team working, which is what the literature about accounting education continuously suggests. This paper is dedicated to discussing how all this can become possible through what is known as the Practice Enterprise methodology. The latter allows students to get to know the company by shaping it, as well as to apply accounting disciplines in a proactive and involved manner, making use of the most advanced ICT tools. The intent of this paper is also to show, also through research outcomes, how this method can reshape the teaching of accounting and allow for students’ training in an environment where they can apply effectively their theoretical knowledge and thus develop new knowledge, skills and competences.

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Novak, Ana, Sanja Sever Mališ und Ivana Barišić. „Application of New Information Technologies in Accounting – Analysis of Current State and Future Trends“. In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.774.

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Information technology has a particularly significant role in securing and distributing high quality information on business and financial performance, and the development of information technology causes great challenges for accounting profession. The application of information technology in accounting causes a “transformation of accounting practice” that requires from accountants’ development of new skills.Therefore, the main objective of this paper is to analyse the possibilities of applying new information technology in accounting practice through systematic analysis of recent studies and to investigate how the application of information technology affects the performance of accounting operations.In this context, there is a particularly significant impact of XBRL – the language of financial reporting, Cloud computing, Big Data, Data Analytics but also other emerging technologies like Artificial Intelligence.This paper also investigates future trends also most significant risks due to the use of information technology in accounting. Given their recent nature, the benefits of applying new information technologies in accounting have not yet been fully explored and their systematic analysis will serve as a basis for identifying directions of future development.

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Lukman, Hendro, und Thalia Irisha. „The Effect of Creative Accounting Practices with Statutory Auditor as Mediation, and Accountant Ethics Standards on the Reliability of Financial Statements“. In The 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201209.162.

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