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Academic literature on the topic 'Accountants' perception'

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Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Accountants' perception"

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Wahyuni, Ersa Tri. "The Accountant Perceptions of The IFRS Convergence Plan In Indonesia." Jurnal Reviu Akuntansi dan Keuangan 1, no. 2 (October 12, 2011): 85. http://dx.doi.org/10.22219/jrak.v1i2.510.

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The Indonesian Institute of Accountants (Ikatan Akuntan Indonesia or IAI), on 23 December 2008, announced that the convergence of local standard to the international accounting standard (IFRS) should be completed by 2012. Indonesia as one of member of the Group of Twenty (G-20) should strive to achieve IFRS compliance as it is one of G-20 goal and commitment in enhancing economic cooperation around the world. This study aims to examine Indonesian accountant perceptions regarding IFRS convergence in 2012. This study is based on a survey which focuses on accountant perceptions in Indonesia. The total population in this study was 275 accountants and auditors who attended the four accounting events in Jakarta held by IAI and IAPI. There was a total sample of 143 respondents, 76 accountants from companies and 67 auditors from public accounting firms. The research revealed many interesting findings. Overall the perception toward the IFRS convergence is positive with 72% respondents has a positive perception and 6.3% respondents have strong positive perception. Language issue in understanding PSAK (a translation from IFRS) is perceived as a problem more to the accountants work in companies rather than accounting firms. However both types of accountants view IFRS training to staffs as an important issue for IFRS implementation in Indonesia. With regard to the advantages of IFRS implementation in Indonesia, the foreign-affiliated institutions voiced higher agreement that IFRS will result in greater comparability of financial performance. They are also confident that Indonesia is ready for IFRS convergence by 2012 in contrast with non-affiliated institutions. And lastly accountants with 0-5 years experience group expressed greater concerns towards Indonesia’s readiness for IFRS implementation as compared to accountants with more than 15 years experience. However overall perception shows that accounting professionals surveyed has positive perceptions towards IFRS convergence in Indonesia Keywords: IFRS Convergence, Implementation, Accountants perception
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., Murtanto, and Marini . "ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 3, 2007): 237. http://dx.doi.org/10.25105/mraai.v3i3.1793.

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<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>
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Damayanti, Ni Nyoman Sri Rahayu, and I. Gde Agung Wira Pertama. "The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants." International Journal of Applied Business and International Management 6, no. 2 (August 20, 2021): 47–54. http://dx.doi.org/10.32535/ijabim.v6i2.1100.

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Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.
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Subaciene, Rasa, and Kastytis Senkus. "ACCOUNTANT’S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS." CBU International Conference Proceedings 5 (September 23, 2017): 833–39. http://dx.doi.org/10.12955/cbup.v5.1034.

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The profession of the accountant has many aspects. Accountants shape the largest amount of information in an enterprise and play an important role in the enterprise's activity. This profession is highly regulated, very responsible and usually includes a wide range of topics: including but not limited to different spheres of accounting, formation of accounting policies, or even information system for enterprises. This suggests the need for an investigation into the accountant's profile, in order to determine the set of features which ideally should be developed for the profession. The purpose of the article is to investigate the accountant's profile from the perception of students and practitioners. For the achievement of this purpose the following methods were used: a questionnaire-based study, information systematization, comparison, and summarization. The results of the research from the study were used for the evaluation of the profile of the accountant, for the development of the necessary set of features an accountant should hold, and finally, the results may be used for the future assessment of accounting study programs of higher educational institutions.
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Sukanto, Eman, and Widaryanti Widaryanti. "PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 14, no. 1 (June 30, 2019): 42–58. http://dx.doi.org/10.34152/fe.14.1.42-58.

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This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students in the Jakarta and Central Java regions. This study uses a purposive sampling technique in data collection. Data was obtained by distributing questionnaires to each group. A total of 156 questionnaires were collected. Government auditor samples were distributed to Central BPK employees and inspectors in Central Java, Public Accountants, Internal Auditors, Corporate Accountants in several large companies in Jakarta and Central Java. While the questionnaire for lecturers and senior students was distributed to PTN and PTS in Jakarta and Central Java. Data analysis was carried out with One Way Analysis of Variance (Annova). The results showed that there is no difference in perception between government auditors and internal government, public accountants, corporate accountants, company internal auditors, accounting lecturers and accounting students about the capabilities that must be possessed by forensic accountants. There are differences in perceptions between government internal auditors, public accountants, corporate internal audits and accounting lecturers with senior accounting students about the capabilities that must be possessed by forensic accountants. There is no difference in perception between government auditors and company accountants with senior accounting students about the capabilities that must be possessed by forensic accountants. In addition, overall respondents gave a high assessment of the knowledge, traits, skills and abilities that Forensic Accountants must possess. This shows that the respondent agrees that a forensic accountant needs to have high abilities according to the AICPA FVS Section criteria.
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Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.

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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
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Wahyuni, Anugrah Nur, and Sri Ayem. "Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi." JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) 5, no. 1 (July 10, 2021): 1. http://dx.doi.org/10.36339/jaspt.v5i1.393.

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This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant. Keywords: Perception, Motivation, Asas Kemandirian and Interest
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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
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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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Rochayatun, Sulis, and Fitriya Andriyani. "Laba: Ketidakstabilan Makna." Jurnal Ekonomi Akuntansi dan Manajemen 17, no. 2 (September 28, 2018): 117. http://dx.doi.org/10.19184/jeam.v17i1.17327.

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The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds, an increase in economic capability, and a representation of company performance (semantics). Profit is also considered an indicator of corporate success and a tool for controlling management (pragmatics). The results of this study indicate that profit has the meaning of denotation and connotation. Profit not only contains elements of materialism, not only as a form of capitalism, naum profit also contains elements of humanism. The reality of accountants results in the perception that profit is the matching between income and expense. In contrast to these conditions, the reality of non-accountant actually shows more aspects of humanism. These perceptions all have their own truths. This is because the reality that the informants refer to is also different. Thus we know that the meaning of the profit "text" is unstable. Keywords: Earnings, Profit, Unstable, Perception
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Dissertations / Theses on the topic "Accountants' perception"

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Young, Antony, and antony young@rmit edu au. "Accountants' acceptance of a cashless monetary system using an implantable chip." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080618.093806.

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A logical control extension surrounding cashless means of exchange is a permanent personal verification mark. An implanted micro chip such as ones that have been successfully implanted into humans could identify and store information. Connected with global positioning satellites and a computer system, a cashless monetary system could be formed in the future. The system would provide complete and continual real time records for individuals, businesses and regulators. It would be possible for all trading to occur in this way in the future. A modified Technology Acceptance Model was developed based on Davis' (1989) model and Fishbein and Ajzen's (1975) theory to test the acceptance level of the new monetary system by professional accountants in Australia. The model includes perceived ease of use, perceived usefulness, perceived risk, and a subjective norm component. 523 accountants were surveyed in December 2003 with a response rate of 27%. 13% either strongly agree d or agreed that they would accept the implantable chip. The analysis showed that Perception of Risk, Subjective Norm and Perception of Usefulness were all significant in explaining the dependent variable at the 95% confidence level. The Perception of Ease of Use was not proved to be significant. In consideration of response bias, it was found that with respect to the perception of usefulness at the 0.01 level, two elements were not significant, those being
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Azevedo, Renato Ferreira Leitão. "A percepção pública sobre os contadores: bem ou mal na foto?" Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-28102010-165136/.

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Nas últimas duas décadas o declínio no número e na qualidade dos estudantes de contabilidade tem sido mundialmente uma fonte de preocupação de acadêmicos e profissionais. Esse fato, de acordo com Albrecht e Sack (2000), se dá em função de diversos fatores, como as mudanças no ambiente empresarial, a diminuição dos níveis de salário na profissão, o aparecimento de outras carreiras como alternativas mais atraentes aos estudantes e a falta de informação e/ou desentendimento sobre a carreira de contabilidade. Para Carnegie e Napier (2010), uma compreensão das imagens externas da contabilidade e dos contadores é importante para a apreciação dos papéis desses profissionais em um contexto social mais amplo. A profissão contábil carece de projetar uma imagem de confiança, respeitabilidade e de oferecer desafios, recompensas e perspectivas, a fim de atrair e reter os estudantes e profissionais mais talentosos e competentes. É sabido há décadas que os estudantes consideram estereótipos sobre as diferentes carreiras ao decidir pela formação acadêmica que pretendem trilhar (DECOSTER, 1971). Para contribuir no entendimento desse fenômeno, o objetivo desta pesquisa é identificar e analisar se os profissionais de contabilidade são estereotipados de maneira negativa pela percepção pública, para as características: criatividade, dedicação aos estudos, trabalho em equipe, comunicação, liderança, propensão ao risco e ética. Outras hipóteses contempladas se referem à análise da percepção sobre os contadores em relação ao gênero, formação acadêmica e nível de escolaridade. Por meio de uma pesquisa de campo envolvendo 1034 respondentes selecionados aleatoriamente, com a utilização de um fotoquestionário adaptado, e por utilização de testes de diferença de médias, concluiu-se pela rejeição da hipótese central, não sendo possível afirmar que os profissionais de contabilidade são negativamente estereotipados para as características de criatividade, dedicação aos estudos, trabalho em equipe, comunicação, liderança, propensão ao risco e ética. Verificou-se adicionalmente aceitação da hipótese de que os profissionais de contabilidade são mais percebidos como sendo do gênero masculino, confirmando o estereótipo de gênero para a profissão. Relativa à percepção dos profissionais de contabilidade em torno de sua formação profissional rejeitou-se a hipótese que a percepção externa em relação aos profissionais de contabilidade é mais negativa do que a percepção interna dos indivíduos com formação em contabilidade. Não foram encontradas diferenças significativas para os níveis de escolaridade, exceto para o nível fundamental relativo ao fator criatividade, que resultou em percepção positiva. Limitações e recomendações para trabalhos futuros estão ambos presentes na última seção desse estudo.
In the last two decades, the decline in both number and quality of students choosing accounting programs has been a worldwide source of concern to academicians and practitioners. According to Albrecht and Sack (2000), that decline is a consequence of several factors such as changes in business environment, decrease in salary levels, development of alternatives careers perceived as more attractive to students and lack information and/or misunderstanding related to accounting career. For Carnegie and Napier (2010), comprehension of such external images related to accounting career and accountants is important for assessing the roles of these professionals in a wider social context. Accounting profession needs to project an image of confidence, respectability and to offer challenges, rewards and prospects in order to attract and retain the most talented, professional and competent students. It is well known for decades that students consider stereotypes about different careers when deciding among majors and careers (DECOSTER, 1971). To support a better understanding related to this phenomenon, the objective of this research is to identify and analyze whether the accounting profession is negatively stereotyped by public perception according to characteristics such as creativity, dedication to study, teamwork, communication, leadership, risk taking and ethics. Other analyses refer to accountants stereotypes in relation to gender, academic background and educational level. Based on an adapted photo-survey, with 1,034 randomly selected respondents, and tests of differences between means, the central hypothesis of this study was rejected: it is not possible to state that accounting professionals are negatively stereotyped assuming the characteristics of creativity, dedication studies, teamwork, communication, leadership, risk taking and ethics. There was further acceptance of the hypothesis that accounting professionals are perceived as being male, supporting the gender stereotype for the profession. On the perception of accounting professionals across different academic backgrounds, this study rejected the hypothesis that the external perception in relation to the accounting profession is more negative than the internal perception (individuals with accounting background). Also, there were no significant differences in education levels, but for the elementary level when focusing on the creativity factor, which resulted in positive perception. Implications for practice and recommendations for future studies are both present in the last section of this study.
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Gande, Tapiwa. "Professional accountants' perceptions of servant-leadership : contexts, roles and cultures." Thesis, University of Derby, 2014. http://hdl.handle.net/10545/322909.

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The study takes servant-leadership and attempts to find if there is an equivalent concept in management. Leadership and management have been extensively compared and contrasted in research and theory and while there are divergent views of exactly what each entails, others hold the view that they might be equal and complementary. The research design follows a positivist philosophy. An instrument that measures distinct leader, manager and professional role preferences is used to check the discrete operation of three contexts among a sample of members of the accountancy profession. The instrument is derived from contextualising pre-developed and pre-tested servant-leadership measuring instruments. Items from the role preference map instrument are added together with demographic details to come up with a meta-instrument adapted for the study. After validating it through pilot-testing, the instrument is applied in real-world research. The research was conducted among a sample of professional accountants working in 28 countries across four continents in organisations with over 82,000 employees. Statistical analysis, employing; analysis of variance, correlations, frequencies, significances, means, variances and tests of scale reliability was performed on both the data and the instruments. The research found clear and reliable servant-leadership-type behaviours exhibited across the three discreet roles and contexts of leader, manager and professional. Some professional accountancy courses are delivered across many countries in the world. The Association of Chartered Certified Accountants (ACCA) is one such professional accountancy body that offers qualifications on a global scale. However, as accountants originate from, and practice in diverse cultures and economies around the world they are trained by institutes like ACCA from a common syllabus that has elements of management as a subject. Servant-leadership is a type of leadership that is theorised to be humanistic and spiritual rather than rational and mechanistic. Management practice on the other hand needs rationality and contains some mechanistic elements in typical management functions like coordinating and controlling. The implication is whether servant-leadership attributes can be exhibited if professional accountants contextualise themselves as leaders, managers or professionals. The study focuses on the profession of accountants and tests the operation of servant-leadership behaviours from the manager, leader and professional contexts using pre-tested servant-leadership scales and applying them in specific leader and manager contexts. This approach is new in its treatment of servant-leadership in this fashion. A further original approach is the use of the accountancy profession. This treatment of instruments from other fields like psychology and sociology is new.
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Dassen, Roger Joseph Marie. "Audit quality an empirical study of the attributes and determinants of audit quality perceptions /." [Maastricht : Maastricht : Rijksuniversiteit Limburg] ; University Library, Maastricht University [Host], 1995. http://arno.unimaas.nl/show.cgi?fid=5780.

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

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Wells, Paul K. "Perceptions of accounting and accountants an investigation into how and why these perceptions were formed : a thesis submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/830.

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There is growing concern that a widespread perception of accounting and accountants is discouraging individuals with the required skills and capabilities from entering the accounting profession. At the same time, an inappropriate perception may be attracting those who lack the required skills and capabilities. Research suggests that not only are perceptions of accounting and accountants very negative but that they may also be inaccurate and difficult to change. This thesis applies social psychology theory on stereotyping to assist in identifying why these perceptions are resistant to change. Stereotype theory suggests that strategies for changing perceptions are dependent on how and why the perceptions were formed. Through a questionnaire, this study sought to identify the perceptions and through interviews and focus groups, how and why they were formed. A questionnaire, interviews and focus groups were used to collect data from sixty-five people from four distinct groups. These groups included the general public, users of accounting services, young people making career decisions, and accountants themselves. Additional data was collected from a further three accounting educators. The application of stereotype theory has assisted in explaining why common perceptions of accounting and accountants have been so resistant to change and in identifying suitable intervention strategies. This study found that the perceptions people have of accounting and accountants are inaccurate. They are either too specific and hence unnecessarily restrictive and limiting, or alternatively the perceptions are so abstract and lacking in specificity that they are absorbed into a broader level category. In the first instance, a single experience is overgeneralised to represent a participant‟s understanding of accounting. In the second instance, accounting is overgeneralised to represent all activity of the broader category label. That the accounting profession, in general, has appeared to make little effort to correct these inaccurate perceptions and has failed to disseminate more widely the findings from academic research is of concern. Overgeneralised perceptions of accounting and accountants were found to be resistant to change for a number of reasons. Participants who created a very broad category label to represent their abstract understanding of accounting usually lacked the motivation and/or cognitive capacity to add specificity to their understanding. On the other hand, participants who based their perceptions of accounting on single exemplar models lacked an understanding of the skills and capabilities that accountants possessed and how these competencies could serve them. The influence of the high school curriculum was a further reason that perceptions were resistant to change. When members of the wider community had studied accounting at high school, their understanding of accounting was narrowly focused on the scorekeeping role of accounting. The perceptions of people who had studied accounting at high school, both currently and in the past, were the most resistant to change. The following interventions to change the perceptions people have of accounting and accountants are proposed. First it is necessary for the professional associations to articulate clearly the advice from the academic community on how the role of accountants and the nature of accounting have changed and to increase the awareness of these changes among their members. It is then necessary to communicate this information to the public by aligning the diverse range of accounting outputs with individual goals while explaining how accountants‟ training has changed to accommodate these more diverse roles. Finally, it is necessary to reconsider how accounting should be taught at high school, providing less emphasis on the scorekeeping role of accountants and increasing the emphasis on how accounting impacts everyday life.
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Maubane, Phillipine Modima. "An explorative study of professional accountants' perceptions of interpersonal communication in organisations." Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-05092007-142314.

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Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
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Brubaker, Thomas F. "Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2912/.

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The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores and faculty-to-student ratios, as effective measures for assessing quality attributes in accounting education programs and (2) traditional measures currently used for quality assessment in accounting education programs as only moderately effective by CPAs. CPAs are apparently seeking increased involvement with accounting education quality assessment and formulation of educational standards. They view the potential application of assurance services to accounting education quality as a way to offer a wider range of services to the public. CPAs perceive assurance services as a type of quality assessment that can be used to complement, but not replace, some of the more effective traditional methods, and as a way of enhancing the quality assessment process for accounting education.
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Appiah, Emmanuel A. "Exploring the Perceptions of Northern Virginia Accountants on Internal Control Weaknesses Resulting in Accounting Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=3745274.

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Internal controls play critical roles in all organizations. Internal control weaknesses that have resulted in accounting fraud have global and local ramifications including job and investment losses. The ramifications have been felt globally in the United States, Britain, China, and locally, in Northern Virginia. Weak internal controls or the lack thereof was the most preeminent factor contributing to accounting fraud. Many studies have discretely and narrowly examined either internal control weaknesses or fraud. Consequently, there was a dearth of research on internal control failures that have resulted in accounting fraud. The problem addressed in this study was the need to understand accountants’ perspectives on how they detected and handled internal control weaknesses within their organizations and their perceptions of their preparedness to detect and prevent fraud based on the academic and on-the-job training they have received. The purpose of this qualitative multiple case study was to describe how accountants in the Northern Virginia area detected and handled internal control weaknesses within their organizations and their perceptions of their preparedness to detect and prevent fraud based on the academic and on-the-job training they received. In this study, informal face-to-face, open-ended semi-structured interviews and document review were conducted. Purposive snowball and criterion sampling were used to recruit 15 professional accountants. Lists maintained by professional accounting organizations were used to identify members who met the study criteria. Data were analyzed using qualitative content analyses to identify themes related to the research questions. Results indicated that lack of monitoring preeminently contributed to fraud. However, accountants shared strategies they used to detect and prevent internal control weaknesses and accounting fraud within their organizations. Additionally, accountants received inadequate internal control and fraud training both in college and from their employers. Recommendations for practical application include providing accountants with adequate internal control and fraud training in college and by employers. Future research should explore organizational managements’ perspectives on internal control weaknesses that resulted in accounting fraud to shed more light on the pervasiveness of the deficiencies identified. This study was limited to accountants in Northern Virginia, future research may replicate this study, but in different geographic locations.

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Books on the topic "Accountants' perception"

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Hooks, Karen L. Alternative work schedules and the woman CPA: A report on use, perception and career impact. Chicago, Ill. (111 E. Wacker Dr., Suite 600, Chicago 60601): The Society, 1989.

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Charman, Chris. Message in a bottleneck: Career perceptions and progression in the accountancy firm : a case study. [s.l.]: typescript, 1994.

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Clarke, Peter J. The present and future importance of curriculum topics relevant to accountance practice: A study of Irish perceptions. Dublin: University College Dublin (Centre for Accounting and Taxation Research), 1995.

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Lacey, John M. Issues in the perception of auditor independence: A research project commissioned by the Chief Accountant of the United States Securities and Exchange Commission. [Los Angeles]: School of Accounting, University of Southern California, 1986.

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Book chapters on the topic "Accountants' perception"

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Coelho, Pedro, Albertina Paula Monteiro, and Cláudia Pereira. "Digital Transformation: Certified Accountants’ Perceptions of the Evolution in the Quality of Online Taxation Services." In Advances in Tourism, Technology and Systems, 186–201. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-33-4260-6_17.

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Scitovsky, Tibor. "Why the US Saving Rate is Low — A Conflict between the National Accountant’s and the Individual Saver’s Perceptions." In International Monetary Problems and Supply-Side Economics, 125–34. London: Palgrave Macmillan UK, 1986. http://dx.doi.org/10.1007/978-1-349-18392-0_7.

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Borrego, Ana Clara, and Francisco Alegria Carreira. "The Perception of Portuguese Accountants on the Impact of the Implementation of E-Accounting With SAFT-PT." In Handbook of Research on Accounting and Financial Studies, 63–81. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2136-6.ch004.

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The researchers proceed with a quantitative approach resulting from a questionnaire addressed to Portuguese accountants in order to know their perceptions on the impact of adopting e-accounting to understand if they perceive it as a threat or as an opportunity for this profession. The authors found that respondents mostly believe that the level of dependency between accounting and taxation is medium, but that will sharply increase with the introduction of the e-accounting. The researchers found that most accountants perceive the implementation of e-accounting as a mix between problem and opportunity, whose main obstacle to implementation is, from the respondents' perspective, the inability of clients and employers to collaborate with this process. Additionally, data suggest that professional experience of the accountants, the development of the activity in accounting office or by other form, and finally, being certified accountants or accounting technicians are variables with impact on respondents' perceptions in this context.
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Phan, Duc Hong Thi, Mahesh Joshi, and Bruno Mascitelli. "Are Vietnamese Accounting Academics and Practitioners Ready for International Financial Reporting Standards (IFRS)?" In Advances in Finance, Accounting, and Economics, 27–46. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch002.

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The purpose of this chapter is twofold. First, it reports the findings of a survey on the perception of Vietnamese accountants regarding the benefits and disadvantages of International Financial Reporting Standards (IFRS) as well as the potential costs and challenges of IFRS implementation. Second, it examines the differences in the perceptions of accounting academics and practitioners pertaining to IFRS adoption in Vietnam. Perceptions of Vietnamese accountants and academics were obtained and analysed from 3,000 mailing survey questionnaires across Vietnam in 2012. A total of 728 usable responses were received producing an effective response rate of 24 per cent. The respondents perceived that credibility and comparability are the most perceived benefits of IFRS reporting. Over-complexity and time-consumption are the most perceived disadvantages of IFRS reporting. Although IFRS reporting was perceived as being costly and challenging, surprisingly, the respondents were optimistic on the long-term benefits and two-thirds of the respondents showed their willingness to adopt IFRS.
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Iris de Morais, Márcio, and Clea Beatriz Macagnan. "IFRS for SMEs." In Teacher Education, 1189–211. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0164-0.ch057.

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In this chapter examines the perception of accountants in the State of Mato Grosso, from Brazil, on continuing professional education on IFRS applied to small and medium enterprises - SMEs. After the introduction, where we present this chapter, we contextualize the theory of human resources, with theoretical assumptions. In the next item, we revise of Brazilian accounting standards for SMEs and their regulatory environment. The literature review is completed with the item that addresses content on continuing education. The next step we present the methodology and the date analysis. To collect the evidence, we used questionnaires to accountants responsible for active financial services companies in the State of Mato Grosso. With a sample of 302 responses from a population of 1597 organizations, a descriptive analysis using frequency distribution, measures of central tendency and variability was performed. It is concluded that the perception of accountants indicates that they recognize the possibility of improvement in job performance, as well as greater employability and income. They still set regular level of difficulty in the submission of financial statements in accordance with the new standard: IFRS for SMEs. The study indicates the need to offer continuing education, pointing the Regional Accounting Council and universities as important promoters in the process of qualification of accounting professionals.
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Zeytinog˘lu, Emin, and Zafer Anadolu. "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants." In Contemporary Studies in Economic and Financial Analysis, 27–40. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1569-375920200000102006.

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Phan, Duc Hong Thi, Mahesh Joshi, and Bruno Mascitelli. "International Financial Reporting Standards (IFRS) Adoption in Vietnam." In Advances in Finance, Accounting, and Economics, 266–81. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch013.

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The chapter is aimed at analyzing the collective perception of the accounting community of Vietnam towards the adoption of International Financial Reporting Standards (IFRS). This perception is premised on the twin issues of legitimacy and isomorphism. A broad sample survey of 728 persons out of 3000 accountants, auditors and academics was undertaken with a detailed questionnaire sent to each. With a net response rate of 24 per cent from this community, there emerged a definite influence of coercive, mimetic and normative isomorphisms as well as legitimacy motives. The study provides practical implications for the policymakers of Vietnam for the transformation of the accounting profession in the country and the strategic planning towards full mandatory IFRS adoption by 2020.
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Morpurgo, Mark T., and Ana Azevedo. "Investigating the Role of Professional Accounting Education in Enhancing Meta-Competency Development." In Advances in Human Resources Management and Organizational Development, 1–26. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6537-7.ch001.

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A broad set of business competencies, meta-competencies (MCs), include influencing/persuading, teamwork/relationship building, critical/analytical thinking, self/time management, leadership, strategic thinking, presentation, and communication. This chapter incorporates research from two studies examining MCs in undergraduate and professional business programs. The MISLEM project found that, in comparison to graduates, employers demonstrated less optimism about graduates' competencies. Subsequently, Morpurgo investigated differences in the perception of competency acquisition between professional accountants (PAs) and supervisors in Canada by posing three questions: 1) Is there a MC importance gap between Canadian PAs and their supervisors? 2) Do professional accounting programs contribute to bridging the MC capability gap? and 3) What factors contribute to MC development? The study found perceptual differences between PAs and supervisors regarding the importance and capability of MCs as well as differences in work experience and classroom learning for competency development.
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Enis, Charles R. "Role perceptions of accountants: Ten more years through the looking glass." In Advances in Public Interest Accounting, 23–59. Emerald Group Publishing Limited, 2010. http://dx.doi.org/10.1108/s1041-7060(2010)0000015005.

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Aliabadi, Farzaneh Jalali, Graham Gal, and Bita Mashayekhi. "Public budgetary roles in Iran: Perceptions and consequences." In Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?, 71–74. Routledge, 2020. http://dx.doi.org/10.1201/9780367822965-15.

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Conference papers on the topic "Accountants' perception"

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

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EMMANUEL ALVES DA SILVA, FILIPE, and JAIRO SIMI�O DORNELAS. "THE INFLUENCE OF BEHAVIORAL VARIABLES ON THE PRODUCTION OF ACCOUNTING INFORMATION: THE PERCEPTION OF THE AUTONOMOUS ACCOUNTANTS." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5913.

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Handayani, Dian Fitria, and Ade Elsa Betavia. "Accounting Students’ Perception in the Code of Ethics for Professional Accountants, Based on Gender and Level of Education." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.051.

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Silva, Paulino, Rui Bertuzi, and Anabela Mesquita. "ARE FUTURE ACCOUNTANTS ADEQUATELY PREPARED FOR THE CHALLENGES OF A NEW JOB MARKET? THEIR PERCEPTION AND THE CONTRIBUTION OF HIGHER EDUCATION." In 13th International Conference on Education and New Learning Technologies. IATED, 2021. http://dx.doi.org/10.21125/edulearn.2021.0955.

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Lubis, Henny, and Ayu Wahyuni. "Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting." In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288683.

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Ratnaningsih, Rini, Al-Hadi, and Apry Linda Diana. "The Effect of Accountant Professional Ethic’s Education and Religiosity on Student’s Perception of Accountant’s Ethical Behavior (Study on Indonesia College of Economics Bachelor of Accounting Students)." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.001.

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Hung, Sam Kim, Por Siew Ching, and Lim Ai Fen. "Accounting Students' Perception on Skills and Attributes Required Becoming Management Accountant." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377819.

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do Ceu Gaspar Alves, Maria. "Information needs and the decision process — Perceptions of managers and accountants." In 2010 2nd IEEE International Conference on Information and Financial Engineering (ICIFE). IEEE, 2010. http://dx.doi.org/10.1109/icife.2010.5609417.

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Tasios, Stergios, Evangelos Chytis, and Stefanos Gousias. "Accountants’ perceptions of tax amnesty: A survey during the COVID-19 pandemic in Greece." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt3.

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Although humanity has faced many plaques and epidemics from antiquity, the COVID-19 came as a tidal wave, overwhelming nations and governments. Restrictive measures, social distancing and ultimately lockdown and quarantine, emerged as a response to decelerate the spread of the disease and save human lives. These measures may have decreased COVID-19 cases, they had, however, an adverse impact on economic activity and stock markets (Ashraf, 2020). Research shows that the pandemic has already influenced the United States (the US), Germany, and Italy‘s stock markets more than the global financial crises (Shehzad, Xiaoxing, & Kazouz 2020)
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Shu Hung, Kwok. "Perceptions of Accounting and Accountants In the Eyes of the People from Mainland China and Macau." In 2014 International Conference on Global Economy, Commerce and Service Science (GECSS-14). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/gecss-14.2014.64.

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