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Journal articles on the topic 'Accountant's practice'
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1
McCafferty, Owen E. "The Accountant's View of Dairy Practice." Veterinary Clinics of North America: Food Animal Practice 5, no. 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, and Anna M. Rose. "The Effects of Collaborative Simulation on the Development of Students' Confidence in Managerial Accounting Skills." Issues in Accounting Education 36, no. 2 (March 31, 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, and Arline Savage. "Accounting Processes and the Accountant's Role in AIS: An Instructional Resource." AIS Educator Journal 2, no. 1 (January 1, 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, and Sofik Handoyo. "Blockchain Disruption on Management Accountant's Role: Systematic Literature Review." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 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, no. 2 (August 28, 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, and 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, no. 2 (February 22, 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, and Gary O'Donovan. "The accountants’ perspective on sustainable business practices in SMEs." Social Responsibility Journal 11, no. 3 (August 3, 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, and Budi Rofelawaty. "“Materialistic” accountant interpretation in earnings management practices." Corporate Ownership and Control 14, no. 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, and Annalisa Sentuti. "Accountants’ role in the management of succession: empirical evidence from Italy." Journal of Family Business Management 6, no. 3 (October 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, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 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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Ashworth, William J. "The calculating eye: Baily, Herschel, Babbage and the business of astronomy." British Journal for the History of Science 27, no. 4 (December 1994): 409–41. http://dx.doi.org/10.1017/s0007087400032428.
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Astronomy does not often appear in the socio-political and economic history of nineteenthcentury Britain. Whereas contemporary literature, poetry and the visual arts made significant reference to the heavens, the more earthbound arena of finance seems an improbable place to encounter astronomical themes. This paper shows that astronomical practice was an important factor in the emergence of what can be described as an accountant's view of the world. I begin by exploring the senses of the term ‘calculation’ in Regency England, and then seek to reveal how the dramatic growth of vigilance in science, the organization and control of labour, and the monitoring of society and the economy drew upon and informed this disciplined numerical technique. Observations in all these areas could only be trusted if correctly reduced through a single system of calculation assisted by a group of standardized tables and division of mental labour. Within this setting the stellar economy provided an object that was seemingly ordered and law-like and therefore predictable through a powerful combination of techniques.
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Schaltegger, Stefan, and Dimitar Zvezdov. "Gatekeepers of sustainability information: exploring the roles of accountants." Journal of Accounting & Organizational Change 11, no. 3 (September 7, 2015): 333–61. http://dx.doi.org/10.1108/jaoc-10-2013-0083.
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Purpose – This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information, and if yes, what their role is. The actual involvement of accountants in corporate environmental and sustainability management has merely been investigated to date. Design/methodology/approach – Based on 58 in-depth interviews with corporate practitioners, this paper, first, explores the roles in the sustainability accounting practice in companies which are considered to be leading in sustainability reporting in the UK and Germany. Second, the role of accountants is analysed from a power theory perspective. Findings – The main findings suggest that accountants are partially involved in sustainability accounting practice but mainly exert a gate-keeping role between sustainability managers and higher management. The findings raise questions of how to better involve accountants in earlier steps of the sustainability management accounting process. Research limitations/implications – The explorative research is based on interviews in European companies considered to be among the leaders in sustainability reporting. Practical implications – Empirically investigating the role of accountants can help improve sustainability accounting practice and education. Should it turn out that the accountants have no other option but to act as gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accountants and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched. Social implications – The paper empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures. Originality/value – The paper investigates and discusses the accountant’s contribution to sustainability information management. The empirical analysis is based on a framework to identify different roles in sustainability accounting. Two possible development paths for a stronger constructive involvement of accountants are identified – to improve sustainability education for accountants if lack of sustainability knowledge is a major obstacle, and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process.
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Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.
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Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.
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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (October 16, 2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.
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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.
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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (January 2, 2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.
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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.
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Williams, Belinda. "The local government accountants’ perspective on sustainability." Sustainability Accounting, Management and Policy Journal 6, no. 2 (May 5, 2015): 267–87. http://dx.doi.org/10.1108/sampj-07-2014-0043.
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Purpose – This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential factors influencing the further development of their role. Design/methodology/approach – A mail survey approach was adopted across local government organisations with a deeper analysis provided through semi-structured interviews. Findings – Findings indicate that accountants are supportive of involvement in sustainability reporting, but their actual level differs significantly from the level of involvement they believe they should have, pointing to the existence of an execution gap. Potential factors are investigated, highlighting the limited integration of sustainability beyond the organisational level, the lack of understanding of sustainability by accountants and the current need for further up-skilling by accountants. Research limitations/implications – The study enhances understanding of the accountant’s perception towards sustainability reporting practices within the public sector, with particular focus on local government. Originality/value – This is an exploratory study examining an area of accounting in local government in which there are few others. It seeks to contribute to the literature by exploring and examining the accountant’s perception towards sustainable development and their current and future prospects in the reporting process in the local government sector in Australia.
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Yulianti, Melia. "Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan." Akuntansi dan Manajemen 11, no. 2 (December 1, 2016): 62–75. http://dx.doi.org/10.30630/jam.v11i2.93.
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Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, with mental accounting as the theoretical agreement. The results of the study show how accounting practices in the families of accountant and non-accountant families vary where not only the background of education but also related to employment, non-geographical and mental status needed by couples in practicing accounting in the household. for household partners in managing household finances.
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Wells, Paul. "Looking in the mirror." Pacific Accounting Review 27, no. 4 (November 2, 2015): 486–507. http://dx.doi.org/10.1108/par-09-2013-0091.
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Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.
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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector." Risk Governance and Control: Financial Markets and Institutions 4, no. 3 (2014): 83–89. http://dx.doi.org/10.22495/rgcv4i3c1art2.
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This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria.
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et al., Monteiro. "Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective." International Journal of ADVANCED AND APPLIED SCIENCES 8, no. 9 (September 2021): 15–28. http://dx.doi.org/10.21833/ijaas.2021.09.003.
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Accounting conservatism and Accounting-based Earnings Management Practices (AEMP) introduce bias in financial information (FI), thereby influencing stakeholder behavior in the decision-making process. This study aims to analyze, from the certified accountants’ perspective, the AEMP in Portugal. Specifically, it analyses (1) the development of the AEMP and its impact on FI reporting, (2) the main hampered on its implementation, and (3) the need for the instruments and corporate governance mechanisms to mitigate the AEMP. Besides this research analyses (4) the relationship between the certified accountant’s characteristics (gender, age, professional experience, educational qualifications, and training area. To achieve the proposed objectives, we have used a quantitative methodological approach with a survey questionnaire, conducting an empirical study based on a sample of certified accountants. Based on a sample of 159 certified accountants, the results found that the majority of respondents indicate that Portuguese companies develop AEMP and that these practices have a negative and significant impact on the quality of financial statements (FS). Moreover, most certified accountants point out that is important to adopt measures that will prevent the abuse of AEMP and the main instruments for this are the establishments of more precise and concrete accounting standards and the application of the sanctions. The results also indicate that the audit committee and efficient internal control are corporate governance mechanisms AEMP able of mitigating the effects of the AEMP. Finally, the individual characteristics of certified accountants, such as professional experience, educational qualifications, and training area, significantly influence their perception of the need to mitigate the AEMP. This study presents relevant contributions to theory and practice. First, it develops the literature that evaluates AEMP, particularly in Portugal, where studies are scarce. Second, this study is original because it considers the relationship characteristics of accounting and AEMP professionals. Third, it allows entities that operate in accounting standardization and for accountants and FI users to have a more in-depth knowledge of the AEMP’s instruments and mechanisms.
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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (June 30, 2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.
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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accounting in fraud investigation in view of accounting professionals, financial analysts and auditors in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. We recommend among others that the government of Bahrain should enact an Act that will make forensic accounting a practice in Bahrain so that economic and financial crimes can become history.
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Monteiro, Albertina Paula, Orlando Lima Rua, Cláudia Pereira, and José Carlos Figueira. "Accounting-based earnings management: motivations, players, implementation, and detection from the perspective of certified accountants." Accounting 8, no. 1 (2022): 81–90. http://dx.doi.org/10.5267/j.ac.2021.6.003.
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In the scope of Behavioral Decision Theory, Accounting-based Earnings Management (AEM) may compromise the success of decision making of a firm’s stakeholders. Given that AEM constitutes a barrier to the decision-making process, we aim to identify the main motivations of the players of AEM. Besides, in this study we also intend to analyze the implementing and detecting of AEM practices in financial statements and to evaluate whether individual characteristics influence the ability to implement and detect creative accounting practices. To achieve the proposed objectives, a quantitative methodology approach was used. A survey was applied to Portuguese’s certified accountants. In the data analyses, we applied the univariate and multiple analysis. Based on 159 observations, we find that most certified accountants indicate the main motivations are related to the reduction of the cost of capital and tax burden, the strength of the “code law system”, and that the managers are the main players. Our evidence also shows that the AEM practices are easily implemented and detected in the financial statements. In addition, we find that age, professional experience, and academic qualifications of the certified accountant tend to have an impact on the ability to implement AEM in the financial statements, contrary to gender and training area. Furthermore, gender and academic financial statements. This research is important for the development of the literature, entities that operate in accounting standardization and for the users of accounting and financial information. This study contributes to a better understanding of AEM practice, and it originally combines individual characteristics of accounting professionals with AEM practice.
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Halabi, Abdel Karim, and Mohammad Salahuddin Chowdhury. "Bangladesh accountants and Continuing Professional Development." Journal of Accounting in Emerging Economies 8, no. 4 (November 5, 2018): 514–26. http://dx.doi.org/10.1108/jaee-12-2017-0123.
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Purpose The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. Design/methodology/approach The present study employed a survey of members of the ICAB. Findings Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face. Practical implications The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective. Originality/value This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.
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Islam, Md Rafiqul, Md Nasir Uddin, and Urmee Ghose. "Can Professional Accountant Carry out their Code of Ethics in Reporting?" International Journal of Accounting & Finance Review 4, no. 1 (April 7, 2019): 17–23. http://dx.doi.org/10.46281/ijafr.v4i1.246.
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Code of ethics is already established for professional accountant of Bangladesh in public practice and business. Every professional accountant follows this code of ethics to maintain their professionalism as well as reporting. The purpose of this research to investigate some threats those are faced by professional accountant to carry out their code of ethics. This study based on a sample of 61 professional accountants working at different audit firm and different business organization in Bangladesh. Data analyzed by using SPSS 17 and one sample statistics and one sample test was used as analytical tools in this study. There are 18 variables considered from integrity, objectivity, professional competence and due care aspect. It is found that professional accountant face various self-interest threat and self-review threat in reporting and financial report does not provide accurate information for tax purpose after audited in many cases.
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Blackburn, Robert, Peter Carey, and George Tanewski. "Business advice by accountants to SMEs: relationships and trust." Qualitative Research in Accounting & Management 15, no. 3 (August 6, 2018): 358–84. http://dx.doi.org/10.1108/qram-04-2017-0022.
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Purpose The purpose of this paper is to test a conceptual framework explaining the role of relationships and trust in enabling the purchase of business advice by small business owner–managers from their external accountants. Design/methodology/approach The study uses a semi-structured interview approach with 20 small- and medium-sized enterprise (SME) owners and accountants in London and Melbourne. Findings The interview data support the conceptual framework’s central proposition that relationships and trust, rather than being antecedents of demand for advice, are necessary conditions for enabling latent demand. SMEs with greater propensity to trust are more open to buying business advice but not necessarily from their accountant. Research limitations/implications A limitation of the fieldwork is that it is based on a non-random and limited sample of accountants and SMEs. Practical implications Accountants in public practice can no longer assume that the already established relationships with their clients, developed while providing compliance services, will automatically lead SME clients to purchase business advice. Originality/value The paper contributes to the accounting literature by developing a conceptual model of relationships and trust that will assist the profession in better understanding the complex dynamics of the accountant–client relationship. The conceptual model distinguishes, for the first time, the antecedent factors of demand for business advice from the enabling roles of relationships and trust. Fieldwork interviews also yielded new insights into how SMEs’ decisions to purchase business advice are influenced by specific personality traits of SME owner–managers and additional antecedent demand factors not identified in the extant literature – economic conditions, environmental turbulence and business life-cycle.
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Lasiyono, Untung, and Siti Istikhoroh. "The Role of Accounting in Colleges Increase the Credibility of Future Accountants." International Journal of Business and Management 11, no. 1 (December 18, 2015): 164. http://dx.doi.org/10.5539/ijbm.v11n1p164.
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<p>This research aims to improve public confidence in the credibility of accountants. The involvement of professional accountants in some cases financial reporting proved to be detrimental to the public at large and potentially reduce the credibility of accountants. To prevent the recurrence of similar cases in the future, then the preventive efforts should be made early on that in college because of accounting students are candidates for professional accountants in the future. Accounting colleges need to improve the structure of the curriculum by providing more servings to the problem of moral ethics.</p><p>The study was conducted on two groups of respondents, academics (students and professors of accounting), as well as practitioners (public accountants and management accountants) in East Java. Data is primary, obtained through questionnaires, analyzed using a technique independent sample T-test and Regression Analysis.</p>The study concluded that academics perceive the credibility of accountants better than the practitioners. In deciding the accounting policies, academics more moral scenarios taking into account the magnitude of the consequences and social consensus. Meanwhile, practitioners tend to take advantage of the flexibility of financial reporting as a loophole to gain managerial. Understanding of the professional code of ethics is creative accounting practices and good corporate governance principles proven to affect the credibility of the accountant.
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Magdalena, Renna. "The Implementation of Management Accounting Practices (Maps): Managers’s Perception." International Journal of Scientific Research and Management 8, no. 05 (May 26, 2020): 1804–11. http://dx.doi.org/10.18535/ijsrm/v8i05.em06.
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The purpose of this study is to investigate the implementation of Management Accounting Practices (MAPs) in Food Industries in Bali Island. MAPs in this Study will be measured by Costing Systems, Performance Measurement System (PMS), Decision Support System (DSS). The data for this study was obtained from questionnaire distributed to 100 Finance and Accounting managers. Descriptive Statistics frequency of using MAPs will be the main discussion of this study. Further interviews were also conducted to get more detailed picture of MAPs. Current state of MAPS at Food Industries may provide directions to other industry players regarding current MAPS trends and future trends. Accountant educators can get an idea of managerial accounting skills to prioritize for teaching prospective accountants.
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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (December 11, 2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.
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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature and accounting practice for almost a century, it is argued that the withdrawal of the analytical function from the competence of accountants was especially painful during the period of privatization of public property. It is recommended, first of all, to discard the urge to borrow from untested innovations, in which accounting is only backgrounds. It is pointed out that one should not succumb to the illusion that every master must become a scientist, as it seems from the interpretation of this Latin name. Therefore, thorough training of accountants-analysts (according to the well-known metaphor – Nostradamus accounting process) should be carried out under the clear guidance of J. Rossi: “Science is practiced at university departments, art – in accounting”. Therefore, first of all, we must reject the urge to borrow from untested innovations, in which accounting is only a background, and remove from the curricula of such professionals copied ephemerals such as “integrated” reporting, or so-called. isolated “management” etc. accounting. where they look drawn to the ears. The same applies to the competition, who will come up with a more absurd name for the position of accountant instead of the current one, as well as the titles of minister – “servant”, or marshal – “groom”. Because its translation from German into Ukrainian is still more resonant than the association, which will inevitably arise when an accountant would try to be called an information technology manager – most likely it will be reduced to an abbreviated “informant”, i.e. translated from Latin “agent”, or any worse synonyms of Ukrainian origin.
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Persson, Martin E., Vaughan S. Radcliffe, and Mitch Stein. "Elmer G Beamer and the American Institute of Certified Public Accountants: The pursuit of a cognitive standard for the accounting profession." Accounting History 23, no. 1-2 (December 7, 2016): 71–92. http://dx.doi.org/10.1177/1032373216668882.
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This article investigates Elmer G Beamer’s (1909–2000) activities at the American Institute of Certified Public Accountants (AICPA) during a 30-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature. Beamer was born in Cincinnati, Ohio, in 1909 and trained as an accountant with Haskins & Sells after graduating from high school. He stayed with the same firm throughout his career and rose to the position of partner. While in public practice, Beamer gave unselfishly of his time to the profession. As a member of the AICPA, Beamer chaired the Committee on the Common Body of Knowledge of CPAs (Certified Public Accountants), Committee on Education and Experience Requirements, and the Ad Hoc Committee on Continuing Education. The goal of the three committees was to establish a common body of knowledge for accountants in public practice. Beamer’s efforts resulted in the 150 credit-hour requirements for CPAs and the mandate for yearly continuing professional education for accountants to maintain an active CPA license in the United States. The article draws on archival material from the Elmer G. Beamer Papers Collection at the University of Florida. The collection contains over 500 items of Beamer’s personal correspondence, committee memorandums, and writings. The article concludes with a discussion of the empirical narrative and Beamer’s role in the larger context of the professionalization of the accounting discipline in the United States.
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Abu Tapanjeh, Abdussalam Mahmoud, and Ashwaq Rateb AlTarawneh. "Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant." International Journal of Financial Research 11, no. 2 (March 16, 2020): 436. http://dx.doi.org/10.5430/ijfr.v11n2p436.
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This research aimed to investigate the applicability of forensic accounting to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. This study used the descriptive analytical method. In order to elicit data from the participants, the researcher used a questionnaire survey distributed over a randomly selected sample from competent authorities in the financial criminal cases in the Jordanian Courts (Judges, Public Prosecutors), Certified Public Accountants licensed to practice auditing, and chartered accountants with expertise in financial cases in the Jordanian courts, to investigate their perceptions and views about the applicability of Forensic Accounting to reducefraud and its effects on financial statement of Jordanian Shareholding Companies. The researcher used the statistical analysis program (SPSS) to analyze the collected data in addition of the regression equation test, the statistical differences test for the non-scientific samples.The findings of the study showed that there is a necessity for providing the requirements, components, procedures and activities of Forensic Accounting in Jordan to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. Also, the results of the study indicated that there is a difference between the judicial authority and Certified Public Accountants perceptions. Based on these findings, the study lists a set of recommendations the most important of which is adopt the requirements and principles of applying Forensic Accounting by decision-makers and professional organizations, and to establish an official and independent professional association of Forensic Accountants to develop forensic accounting standards and legislation, and to raise the awareness of the judicial authorities concerning the importance of the concept of Forensic Accounting in resolving financial criminal cases, and the extent of its contribution in rationalizing judicial decisions.
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Buys, Pieter W., and Danie Schutte. "A Consideration Of IFRS Education And Acceptance From Culturally Diverse Backgrounds: A South African Perspective." International Business & Economics Research Journal (IBER) 10, no. 12 (November 23, 2011): 49. http://dx.doi.org/10.19030/iber.v10i12.6649.
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Accountancys double-entry bookkeeping system has spread throughout the world over the past 5 centuries. Within each country, local accountants have adopted accountancy practices to suit their unique environment. In the modern global business environment, this uniqueness makes cross-border financial statement comparisons difficult. A key objective of a globally acceptable set of accounting standards (such as IFRS), is to enhance such trans-national comparisons of corporate performances. However, research revealed that the influence of cultural backgrounds is a key contributing factor influencing accounting practices. It is evident that culture is a key concomitant of accounting development, including accounting education. Two globally recognized authors on the importance of culture in the work environment, Hofstede and Gray, developed cultural dimensions to gauge the cultural impact in a business environment. The primary objective of this research was to consider the impact of different cultural backgrounds, as measured by Hofstede and Gray on prospective accountants in South Africa, as an early adopter of IFRS. The results of the study suggest that culture will play an important role in accounting education and acceptance in the culturally diverse South African context.
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Jakobsen, Morten, Falconer Mitchell, Hanne Nørreklit, and Mihaela Trenca. "Educating management accountants as business partners." Qualitative Research in Accounting & Management 16, no. 4 (October 14, 2019): 517–41. http://dx.doi.org/10.1108/qram-10-2017-0099.
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Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.
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Howieson, Bryan. "What is the ‘good’ forensic accountant? A virtue ethics perspective." Pacific Accounting Review 30, no. 2 (April 3, 2018): 155–67. http://dx.doi.org/10.1108/par-01-2017-0005.
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Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement. Practical implications The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats. Social implications A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services. Originality/value There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed.
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Tjakrawala, F. X. Kurniawan, and Metta Yuni. "PERSPEKTIF AKUNTAN PUBLIK TENTANG KUALITAS LAPORAN KEUANGAN,, INSENTIF BAGI MANAJEMEN,, NILAI ETIS,, DAN PENGENDALIAN INTERNAL DALAM MENYIKAPI PRAKTEK CREATIVE ACCOUNTING." JOURNAL OF APPLIED BUSINESS ADMINISTRATION 1, no. 2 (January 26, 2018): 319–36. http://dx.doi.org/10.30871/jaba.v1i2.622.
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The purpose of this study is to obtain the empirical evidences that could predict the causal relationships occured from exogenous constructs such as financial report quality; perceived of management’s incentives; ethical values; and internal control that may influence the endogenous construct, the public accountant’s attitudes towards creative accounting practices. This study used primary data obtained through the field-survey method. The samples of this research subjects were taken by purposive sampling method applied through the distribution of 200 sets of questionnaires. The questionnaires addressed to the respondents who occupied in managerial level of the public accountant companies located at Jakarta, that listed on Indonesian Institute of CPA (IAPI) website and also Financial Service Authority (OJK) of capital market directory. The latent-path modeling applied to analyze the data of 70 units of valid questionnaires (usable response-rate was 35%). The four hypotheses in this study were tested by implementing the technique of Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of hypotheses testing statistically proved able to predict significantly that financial report quality; perceived of management’s incentives; ethical values; and internal control positively influenced the public accountant’s attitudes about creative accounting practices.
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Uçar, Mustafa, Cevdet Kızıl, and Oğuzhan Oğuz. "Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions." EMAJ: Emerging Markets Journal 8, no. 1 (August 17, 2018): 18–27. http://dx.doi.org/10.5195/emaj.2018.150.
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Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, accounting occupation doesn’t have a professional identity in Turkey. Also, accounting education given in universities is perceived as inadequate. The leading reason why accounting professionals are only considered as bookkeepers in Turkey is knowledge defficiencies. The main motivation behind choosing the accountant career path is commercial (monetary). The leading reason for lack of confidence against accountants in Turkey is ignorance of accounting ethics. Lack of practice is the leading deficiency concerning accounting education in Turkey. This is followed by insufficient accounting ethics education. Leading problems of accounting professionals in Turkish business life are economical. Our literature review shows that, expectations from public authorities, professional accounting chambers and bodies increase to solve the problems of accounting professionals. Thus, the suggested solutions by this study to eliminate determined problems of accounting professionals should be evaluated and considered by public authorities, professional accounting chambers and bodies. Moreover, effective communication, coordination and agreement on legal arrangements must be present among accounting professionals, chambers, bodies and public authorities to solve the problems of accounting professionals residing in Istanbul, Turkey.
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Folland, Sherman, Eileen Peacock, and Sandra Pelfrey. "Advertising by accountants: Attitudes and practice." Services Marketing Quarterly 6, no. 2 (1991): 97–112. http://dx.doi.org/10.1080/15332969.1991.9984983.
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Northcott, Deryl, and Bill Doolin. "Home accountants: exploring their practices." Accounting, Auditing & Accountability Journal 13, no. 4 (October 2000): 475–501. http://dx.doi.org/10.1108/09513570010338267.
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Mansour, Ala'a Zuhair, Aidi Ahmi, and Oluwatoyin Muse Johnson Popoola. "The Personality Factor of Conscientiousness on Skills Requirement and Fraud Risk Assessment Performance." International Journal of Financial Research 11, no. 2 (March 16, 2020): 405. http://dx.doi.org/10.5430/ijfr.v11n2p405.
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The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual framework to investigate the moderating effect of conscientiousness on skills requirements and fraud risk assessment performance. The study will assist the forensic accountants and auditors working as regulators in the public sector environment concerning fraud prevention, detection, and response. It also creates awareness among accounting information users in the public sector. The paper contributes to the literature on personality factors of conscientiousness, auditing and forensic accounting, enhanced capability skills requirement, and competence (fraud risk assessment performance) by forensic accountants and auditors about fraud prevention, detection, and response in the Jordanian public sector.
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Ascani, Ilenia, Roberta Ciccola, and Maria Serena Chiucchi. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting." Sustainability 13, no. 4 (February 22, 2021): 2357. http://dx.doi.org/10.3390/su13042357.
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Management accountants have proven to be pivotal for introducing new forms of accounting and reporting in companies to support managers in their decision-making process. The purpose of this paper is to review the literature on the role management accountants play in sustainability accounting and reporting to understand how research is progressing, point out its focus, critique its developments, and finally, identify future research avenues. Results reveal that, to date, management accountants’ level of involvement is lower than that of non-accountants and that there is a consensus in academia and practice that a more significant involvement of management accountants is needed for promoting homogenization of sustainability accounting and reporting in companies and its more widespread diffusion and use among managers, thus embedding sustainability in corporate strategy and practices. Our findings show that more active involvement of management accountants depends, among other things, on their ability to broaden their competencies to include other domains of expertise and on the role of accounting education in improving their sustainability knowledge. Therefore, we call for more research on the competencies, skills, and roles that management accountants should play in order to promote the adoption and improvement of sustainability accounting and reporting.
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Nassar, Mahmoud, and Husam Aldeen AL-Khadash. "Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices." International Business Research 10, no. 8 (July 25, 2017): 232. http://dx.doi.org/10.5539/ibr.v10n8p232.
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This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in professional accounting examinations in the world. This current study has adopted the method of distribution of questionnaires to gather information from those who participated in taking the exam, with the group of those who were successful, and others that were not so lucky. The accounting practice analysis was based on the standards, the best accounting practices, and the results of the interviews, which when were completed produced a number of recommendations. The recommendations or results found, push for the further development of the JCPA exam and improves the quality of the exam, to advance to the universal level of professional examinations. Of the most important recommendations is to work on increasing the number of times the exam is held annually, which can be done easily if the exam becomes computer based. It’s also important to develop specific firm dates for the JCPA exam or to announce the dates at the beginning of each year, and not to announce the exam time two months prior to the exam as it is currently. Finally, the announcement and clarification of specific percentages given to specific material included in the exam such as dedicating 25% of the examination to International Auditing Standards and so on.
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van Romburgh, Henriëtte, and Nico van der Merwe. "University versus Practice." Industry and Higher Education 29, no. 2 (April 2015): 141–49. http://dx.doi.org/10.5367/ihe.2015.0244.
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This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills shortages in first-year trainee accountants. The overall view was that universities did not equip first-year trainees sufficiently with the skills to be successful in practice, especially with regard to professional communication and exposure to computer accounting software packages. It is argued that professional bodies and universities should work together to overcome these skills shortages.
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Popoola, Oluwatoyin Muse Johnson, Ayoib B. Che-Ahmad, and Rose Shamsiah Samsudin. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria." Accounting Research Journal 28, no. 1 (July 6, 2015): 78–97. http://dx.doi.org/10.1108/arj-08-2014-0067.
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Purpose – The paper aims to investigate Task Performance Fraud Risk Assessment (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud-Related Problem Representation (FRPR) in the Nigerian public sector. Design/methodology/approach – The study used cross-sectional design and 400 survey questionnaires. The respondents are real professional people (auditors and forensic accountants in the Nigerian public sector) as true representatives to enhance the generalization of the outcomes. A total of 36 indicator items was measured on five-point Likert scale from 1 (strongly disagree) to 5 (strongly agree). Partial Least Square – Structural Equation Modelling 2.0 3M and IBM SPSS Statistics 20.0 were used as the primary statistical analysis tool for the study. Findings – The results of the present study confirm the positive relationship between KR on TPFRA, positive relationship of KR on FRPR and positive relationship of FRPR and TPFRA. Specifically, the results revealed that FRPR positively mediates the relationship between TPFRA and KR (forensic accountant and auditor) in the areas of fraud prevention, detection and response. Research limitations/implications – The first limitation deals with fraud and corrupt practices in a developing country, Nigeria. Examining the mediating influence of FRPR on KR and TPFRA in the public sector could be considered as sensitive and raise the issue of bias. The second limitation is the adoption of cross-sectional design in which data are collected at one point in time. Researchers are encouraged to use a longitudinal design to explore interactions between KR, FRPR and TPFRA. Practical implications – This empirical study has revealed the value of KR (forensic accountant and auditor) as a significant capability requirement in the workplace. In addition, it shows the importance of FRPR as an important mental state in decision-making or judgment and also the significance of FRPR as an important mediating variable on KR and TPFRA. Originality/value – No nation is immune to fraud, and loss due to fraud in the public sector is enormous and costly; the result of this research will improve the KR of auditors and forensic accountants in the areas of fraud detection, prevention and response. It will also contribute to the regulatory, legal and institutional frameworks in accounting and auditing systems in Nigeria and portend an increase in demand for forensic accountants.
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Joshi, Mahesh, Prem W. Senarath Yapa, and Diane Kraal. "IFRS adoption in ASEAN countries." International Journal of Managerial Finance 12, no. 2 (April 4, 2016): 211–40. http://dx.doi.org/10.1108/ijmf-04-2014-0040.
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Purpose – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies. Design/methodology/approach – The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data. Findings – The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS. Originality/value – This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.
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Yiu, Kenneth. "Accountants' Attitudes toward Software Piracy Practices." Asia-Pacific Journal of Accounting 1, no. 1 (December 1994): 91–102. http://dx.doi.org/10.1080/10293574.1994.10510468.
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Thottoli, Mohammed Muneerali. "Impact of Accounting Software among SMEs Accountants in Oman." Financial Markets, Institutions and Risks 4, no. 2 (2020): 25–33. http://dx.doi.org/10.21272/fmir.4(2).25-33.2020.
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Financial losses, bankruptcy and closure of the company may be the result of incorrect choice of accounting software, inefficient modernization of such software depending on the specifics of the economic entity and ignorance of technical knowledge of staffs to work with the software product. The paper notes that for companies from member countries of the Gulf Cooperation Council, the technique of implementation and application of tax legislation and International Financial Reporting Standards (IFRS) differs significantly from other countries. The article emphasizes that in Oman, companies need to prepare financial statements in accordance with current applicable IFRS, as well as the Law on Commercial Companies 2019 and the guidelines and requirements for disclosure of capital market information. The purpose of this paper is to study and study the impact of the implementation of accounting software among small and medium enterprises (SMEs) in Oman. The study systematizes the features and issues of assessing the relationship between generalized accounting software (GAS) and its use by accountants working for SMEs. Twenty small and medium business accountants were selected as the target audience, taking into account their experience and basic knowledge of accounting in the context of ownership and use of GAS. The study confirms and theoretically proves that the use of GAS in the financial and economic activities of SMEs has a significant impact on the practice of accountants working in such enterprises, ie, there is a positive and significant relationship between GAS choice and use of GAS by SME accountants. The results of this study can be useful for the government, representatives of tax authorities, higher education institutions in the context of establishing adequate policies regarding the use of software for accounting by economic entities. Keywords: Generalized accounting software, accounting, accountant, small and medium enterprises, international financial reporting standards (IFRS), Oman.
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Trenca, Mihaela. "Tracing the becoming of reflective practitioner through the enactment of epistemic practices." Qualitative Research in Accounting & Management 13, no. 3 (August 1, 2016): 350–69. http://dx.doi.org/10.1108/qram-09-2015-0089.
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Purpose This paper aims to develop a conceptual framework for tracing the cognitive and affective micro-processes management accountants can draw upon to construct themselves as reflective practitioners within organizational context. Design/methodology/approach Drawing on pragmatic constructivism and Heron’s (1992) theory of learning and personhood, the framework provides a methodology for tracing the way management accountants can construct themselves as reflective practitioners by enactig epistemic practices (Cetina, 2001). Furthermore, we enquire into the epistemological requirements for creating trustworthy knowledge and the processes through which actors can diminish the proactive-pragmatic truth gap. Findings The framework shows how the participatory function of the mind, deeply rooted in affective processes, is implicated in creating empathic engagement with epistemic objects. Besides the affective dimension, there is the need for logical inferences to link facts and reveal possibilities for helping actors to pursue their value system. Coupling affective and logical processes fosters passionate humility, which helps actors create clear communicative acts with whom other actors can resonate, leading to the development of functioning practices. Research limitations/implications Providing a framework for tracing the micro-processes of epistemic practices can serve as a tool for researchers to acquire a more detailed account of the practice and. By looking into the epistemological aspect of practice, researchers could be able to go beyond describing practice and suggest improvements from a pragmatic point of view. Originality/value The paper provides a novel insight into the analysis of management accounting practice by showing the interplay between affective and cognitive processes in sustaining epistemic practice. Additionally, it opens up the dialogue on trustworthiness of knowledge generated through epistemic practices.
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Rajeevan, Shanmugavel. "Accounting: the teaching, the practice and what is missing." Vilakshan - XIMB Journal of Management 17, no. 1/2 (December 3, 2020): 15–37. http://dx.doi.org/10.1108/xjm-06-2020-0001.
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Purpose This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of the practical world. Design/methodology/approach A total of 500 questionnaires were circulated among four stakeholders (academics, accounting students, accountants in business and accountants in practice) and received an overall usable response rate of 27%. Findings It was found that to reflect the current accounting practices, accounting students should be exposed to accounting specific experiential learning and industry specific training at an early stage of their academic education. Universities and professional institutes can work together to develop a curriculum to create an elite league of accounting professionals. Practical implications The insights of this study would provide guidance to educators on how to develop an advance experiential learning structure for students that reflects the current accounting practices and technologies involved. Originality/value This study contributes to the existing literature by means of providing an alternative teaching method for undergraduate accounting degree program.
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Rogošić, Andrijana. "Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 107, no. 163 (July 9, 2020): 183–86. http://dx.doi.org/10.5604/01.3001.0014.2470.
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Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.
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Saeed, Luqman M., and Rukhsar O. Khedher. "Role of Reducing Profit Management Practices on Tax Evasion in the Kurdistan Region of Iraq." Polytechnic Journal of Humanities and Social Sciences 1, no. 2 (December 30, 2020): 50–65. http://dx.doi.org/10.25156/ptjhss.v1n2y2020.pp50-65.
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The primary objective of accounting, as an information system, is the measurement and delivery of data and information to the decision makers of users. Among the users, there are the financial authority of the appraisers and the tax examination procedures. However, the pursuit of some companies management to adopt procedures that would get illegal gains in so-called earnings management procedures. These procedures would work to create a gap in confidence in the services provided by the accounting profession. This situation causes suspicious cases on financial statements prepared by these services in the regard of official government bodies for tax function. The researcher reached, through the theoretical and practical aspects, certain conclusions. The most important of which is the earning management practiced today by companies in Iraqi Kurdistan Region to reduce the real profit in order to avoid the tax imposed on them. The alternatives in the accounting treatments and flexibility in the accounting standards is not the way paved to earningsmanagement practices if the accountant does not respect the rules and ethics of the their profession, choosing the inappropriate alternative to the nature of the company’s activity. Another conclusion is the existence of collusion between the external auditors and the taxpayer’s company. Accordingly, the study recommended that the concerned bodies should ensure that earnings management is not practiced by companies. The need of awareness is raised about earning management and negative effects on companies. The need to maintain a single accounting process is relevant and not change it without the approval of the competent authorities. it is necessary to emphasis on company governance and not to allow the collusion between the auditors and the taxpayer’s companies, activating the role of the association of accountants and auditors, in order to advancement of the profession as well as to defend the accountants members in case of facing pressures from the owners to manipulate and cheating.
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Choy Chong, Siong, Kalsom Salleh, Syed Noh Syed Ahmad, and Syed‐Ikhsan Syed Omar Sharifuddin. "KM implementation in a public sector accounting organization: an empirical investigation." Journal of Knowledge Management 15, no. 3 (May 31, 2011): 497–512. http://dx.doi.org/10.1108/13673271111137457.
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PurposeThis study aims to investigate how accountants working in a large public sector accounting organization perceive KM implementation issues in their organization. An integrated KM framework that interconnects KM enablers, knowledge sharing process, and organizational performance derived from the literature is proposed and adopted in this study.Design/methodology/approachThe accountants working at the Accountant‐General's Department (AGD) under the Ministry of Finance, Malaysia are selected for an in‐depth study through the use of a self‐reporting questionnaire. The model's validity was confirmed through factor analysis. The data were then analyzed using multiple regression analyses.FindingsThe statistical results provide strong support for the KM framework. There are positive effects of KM enablers and knowledge sharing process towards organizational performance. When both the variables are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant enablers.Research limitations/implicationsThis research was conducted in only one organization among the lower echelon accountants, thereby limiting the generalizability of the results obtained. This paper provides a framework for developing an instrument for assessing the AGD, which has drawn plans to institutionalize KM. As a knowledge nexus of public sector accounting knowledge and practice, the AGD has to place serious emphasis on the significant KM enablers in drawing up its KM implementation strategy in order to effectively manage and leverage the intellectual assets of its professional intellects. This will enable it to reap better performance.Originality/valueThis study has extended knowledge in KM, especially concerning KM implementation issues in public sector organizations. Moreover, this research is among the first empirical works to address KM implementation in a public accounting organization.