Dissertationen zum Thema „Accountant's practice“

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.

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.

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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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.

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

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.

The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior research has revealed that a tolerant approach of teaching has beneficial impacts regarding corporative efficiency since it leads to a greater chance to adapt to environmental changes compared to a conservative approach of teaching.1Correspondingly, a conservative approach tends to result into limitations concerning creativity and innovation associated with an individual level. Accordingly, this paper has flourished a deeper understanding of the apprenticeship process by addressing insights and identifying reasons for why accounting firms which are examined in this study might possibly prefer a conservative approach instead of a tolerant approach given the comparative advantages related to a tolerant approach of teaching during the apprenticeship process. Aligned with this presented purpose, twelve semi-structured interviews were conducted within four different accounting firms located in Sweden; where one half of the respondents were newly graduated accountants while the other half supervisors. Through the identification of linguistic patterns stated during the interviews; we finally reached the conclusion that practical consistency and corporate values were arguments demonstrated in favor of applying a conservative approach during the apprenticeship process, while educational and technical reasoning was determinant factors for preferring a tolerant approach of teaching.

Bakgrund: Digitaliseringen har lett till en utveckling av redovisningsbranschen där de idag har mycket hjälp av datorer vid utförandet av sin praktik. Det innebär att arbetssättet förändras och redovisningskonsulternas praktik påverkas. Det finns tidigare studier som behandlar digitalisering och redovisning men utvecklingen inom IT går snabbt och kunskapen förbättras ständigt, ytterligare studier på området blir därför relevanta. Syfte: Syftet med studien är att ge en inblick i redovisningskonsulternas praktik och hur digitaliseringen är institutionaliserad i denna. I studien kommer redovisningskonsulternas praktik ses som en arbetsprocess. För att möta upp syftet kommer de olika delarna i arbetsprocessen att identifieras - vad som görs, hur det görs, varför det går till på detta sätt. En analys av hur digitalisering har institutionaliserats i processen kommer att göras samt en djupare analys av digitaliseringens påverkan på redovisningskonsulternas praktik. Metod: Studien genomfördes med en kvalitativ metod för att få en fördjupad bild över redovisningskonsulters praktik och hur den har påverkats av digitalisering. Detta gjordes genom semistrukturerade intervjuer med sex olika redovisningsbyråer, varav två var stora och de andra fyra var små eller medelstora. Slutsats: Digitalisering har institutionaliserats främst av imiterande och normativ isomorfism. Stora redovisningsbyråer har i högre grad institutionaliserat digitalisering i sin arbetsprocess än vad mindre redovisningsbyråer gjort. De digitaliserade programmen för redovisningsbyråer är i ett tidigt stadie att det ännu inte fungerar felfritt vilket gör att de ännu inte sparar någon nämnvärd tid i arbetsprocessen samt att kostnadsfrågan för implementering ska vägas in. Trots digitaliserade förändringar har redovisningskonsulterna en sammantagen god praktisk och generell förståelse för deras praktik.
Background: The digitalization has developed the accounting profession to where it today has a lot help from computers when performing their practice. It means that the way of working changes and the accountants’ practice is affected. There are previous studies that cover digitalization and accounting but the development within IT goes fast and the knowledge is constantly improved, further studies in the field are therefore relevant. Purpose: The purpose of the study is to give an insight to the accountants practice and how digitalization is institutionalized in this. In the study the accountants’ practice will be seen as a working process. To meet the purpose the different parts of the working process will be identified - what is performed, how is it performed and why is it performed that way. An analyzis of how digitalization has been institutionalized in the process and a deeper analyzis of the digitalizations impact on the accountants’ practice. Method: The study was accomplished with a qualitative method to get a deeper picture of the accountant's practice and how it has been affected by digitalization. This was done through semi-structured interviews with six different accounting firms, where two of them were large firms and the other four were small or medium-sized firms. Conclusion: The digitalization has been institutionalized primarily by imitative and normative isomorphism. Large accounting firms has institutionalized digitalization in their working process to a greater degree than smaller accounting firms. The digitalizated programmes for accounting firms are at an early stage not making it work perfectly, and yet not saving any significant time in the working process and the cost issue to implement should be considered. Despite the digitalized changes the accountants have an overall good practical and general understanding of their practice.

The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.

碩士
逢甲大學
會計所
98
In Recent years, there has been an increasing focus to legislatively strengthen the supervision companies’ owners and accountants while the financial frauds emerge. This research attempts to review the legal risks that accountants may face with and then, to propose methods to reduce or eliminate such risks, such as, precaution mechanism, reaction mechanism and compensation mechanism. This research also proposes some suggestions for accountants to protect themselves from the legal risks of practice in highly uncertain and complex working-circumstance. These suggestions include that, accountants should fully understand what risks they may face with; Taiwan’s government should follow the way Japan and U.S. governments have done to encourage the accountants as whistleblowers when they suffer from undue requests from supervisors or are involved in company scandals; and accountants might transfer the monetary compensation to the insurance companies with pre-planned insurance.

The purpose of this study was to explore the strategising practices of chartered accountants (CAs) in the South African mining industry. Few studies have dealt with the practical skills CAs employ when they engage in strategising practices and, in particular, a gap could be identified on how CAs engage with strategy tools during strategising. Approximately two thirds of all directors in South Africa are CAs and only 11% of directors who are CAs also hold master‟s degrees in business administration. The question then arises of how do CAs engage with strategy tools during strategising? This study applied key concepts of social practice theory to explore the strategising practices of CAs from a strategy-as-practice perspective. The strategy-as-practice perspective entails studying strategy practitioners within their social constructs. The context of this study was the South African mining industry, a landscape seen as an essential part of the South African economy. An exploratory qualitative research design was applied whereby one-on-one interchanges during individual interviews provided rich, detailed descriptions of how CA strategists use strategy tools when they engage in strategising practices. The social nature of the practices and praxis of strategy practitioners from a strategy-as-practice perspective constantly changes. As such, the current study was conducted from a constructivist paradigm to describe the narrative reality of the strategy practitioners as they engage with strategy tools. The findings of the study portrayed participants as bricoleurs of strategy tools, i.e. craftspeople who adapted and interpreted strategy tools from an accounting perspective to serve the requirements of the situation they face.
Financial Accounting
M. Phil. (Accounting Sciences)

碩士
國立中正大學
會計與資訊科技研究所
96
Due to the rising awareness of global environmental protection, governments and businesses have invested the development of environmental accounting to record the activities of financial information in order to show the companys’ efforts in environmental protection. Through the environmental accounting, the companys not only can improve financial performance such as improvement in profitability, cut costs, but also can enhance intangible benefits such as enhance corporate image and staff cohesion. Implementing environmental accounting is a real chage for the company. If we could understand the relationship between the members’ cognition and attitude of changes, it will help the management of enterprises to enhance their effectiveness in the future. Therefore, we try to figure out the effect of environmental accounting implementation practices on accountants based on the organization change theory. All manufacturing in Taiwan are the surevey object and there are 86 valid responses, and we classfly the responses as High cognition and Low cognition to do the analysit. The finding is that the organization culture in the cognitive dimensions is an important factor influence members’ attitude of change. To those companys not implement the environmental accounting, the individual needs and values is also the important factor in attitude. During the implementing, if the companies can effective in shaping the organizational culture, communication and value individual needs, it will make the accountangt take their part in change, and make the system to play its expected effectiveness.

碩士
大葉大學
會計資訊學系碩士班
97
The managers control the situation in corporate financial information, commonly found in corporate of poor internal controls and employees less, the accountant of low and medium rank duty to deal with of the enterprise finance information, also stamp to indicate to be responsible for on the financial report and financial information by law stipulate, consequently often with business owners and managers accept penalty to-gether. This research purpose with the angle of accountant usual implemented practice, the use of ELM, TPB and related theoretical the basis for research and SEM for analysis, explore the related business law knowledge of accounting accounts the influence of the implemented practice. Findings, attitudes be influenced of implemented practice for the accountants, determine wavering and comparison of non-resistance, it’s the perform-ance of the central negative attitude. However, at come in contact with new business' laws or innovation accounting accounts processing, will detail the information to think and to assess the possibility of use at work, determine abiding and comparison of resis-tance, it’s the performance of the central positive attitude. The result of this research can be used as enterprise organization, accounting's employee and education unit in the ref-erence of professional development of the scholarship ability of the accountant.

Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment groups, and the underdevelopment of skills required by practice. This study focuses specifically on the problems faced in secondary and tertiary accounting education in South Africa (SA) and the effects of these problems on practice. The first article of this study emphasises the various causes for the declining pass rate in firstyear chartered accountancy (CA) students. For this purpose, the researcher gathered information on the perceptions of first-year CA students and of lecturers involved in departments of accounting at SA universities. One of the possible causes identified is the apparent gap between school and university accounting education, especially in respect of curriculum, teaching quality and textbooks. The study revealed that students from designated black empowerment groups are facing the most problems in SA accounting education. The second article addressed the skills shortages in first-year CA trainees that practitioners have to deal with. According to the results, the majority of the participants felt that universities do not sufficiently equip students with the skills necessary to be successful in practice. The skills shortages identified included the inability of first-year trainees to determine the extent of testing needed in audits and to think independently. It also seemed as if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are expected to equip students in order to be successful in practice. The researcher drew conclusions and made recommendations based on the information obtained from the above-mentioned two studies.
MCom (Accountancy), North-West University, Potchefstroom Campus, 2014