Dissertations / Theses: 'Accountants' perception'

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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/.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

3

Gande, Tapiwa. "Professional accountants' perceptions of servant-leadership : contexts, roles and cultures." Thesis, University of Derby, 2014. http://hdl.handle.net/10545/322909.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

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/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

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

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

9

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/.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

11

Uka, Gazmend, and Julia Lundin. "The perception on auditors’ involvement in tax evasion arrangements." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18703.

Full text

Abstract:

For most, offshore company setups in countries such as Panama or Ireland are tied to thoughts of illegal activities leading to tax evasion. Although in many cases these preconceptions seem to be in order, in general we seem to miss a key point in reasoning of how and why these activities are possible. The conclusions this study provides are based on material derived from qualitative interviews conducted in Sweden and are used to argue against existing research findings which point the auditor as a key player in tax evasion arrangements and a reason of tax evasion existence. In addition, we argue that issues of tax evasion are of complex nature and therefore no individual profession can be pointed to as a scapegoat, instead additional research needs be done in order to map and understand the processes that are involved in setting up a tax evasion arrangement. Furthermore, the material gathered by this research suggests that a better understanding of tax evasion arrangements might form the ground for an international collaboration such as effective common regulation against tax evasion. The interviews which this study is based upon are conducted on auditor stakeholders who have an understanding in taxation issues and who work near auditors and therefore have an adequate understanding of the auditor profession.
nej

APA, Harvard, Vancouver, ISO, and other styles

12

Al-Bannay, Amthal Mousa. "Perceptions among accountants, auditors and users of IAS in preparing annual accounts : the case of Kuwait." Thesis, City University London, 2002. http://openaccess.city.ac.uk/7599/.

Full text

Abstract:

Modern business has made it necessary for International Accounting Standards to be developed, so that we can achieve harmonisation. Accounting has been transmitted in accounting practices from one country to another, generating a specific international accounting system that exhibits both similarities and differences with local accounting practices. The adoption of IAS to the Kuwaiti environment started in 1990. This puts Kuwait among the countries, which implemented IAS at its early stage. This study focuses primarily on measuring accountants', auditors', and external users' attitudes towards using IAS in Kuwait and its consequent difficulties.

APA, Harvard, Vancouver, ISO, and other styles

13

Ibrahim, Shahul Hameed bin Mohamed. "The need for Islamic accounting : perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics." Thesis, University of Dundee, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326696.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

15

Galhardo, Maria Inês Mendes. "Análise do estereótipo do profissional de contabilidade na população estudantil." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14930.

Full text

Abstract:

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo tem como objetivo estudar quais as características que são associadas ao Profissional de Contabilidade, a possibilidade da existência de um estereótipo definido para estes profissionais, qual a perceção ética que estes transmitem ao público e com que base foram criadas e desenvolvidas essas perceções. Acrescentei a este estudo a análise do papel da religião na ética da profissão, com o objetivo de perceber se o facto de os indivíduos serem praticantes de alguma religião, poderia de alguma forma influenciar as suas decisões éticas. Os dados para este estudo foram obtidos através de um questionário em formato papel entregue a estudantes do Instituto Superior de Economia e Gestão da Universidade de Lisboa de 1º e 2º ano de Licenciatura das áreas de Gestão. Com este estudo foi possível concluir que relativamente aos fatores que condicionam essas perceções, destaca-se a importância dos fatores relacionados com a base contabilística no ensino secundário e o interesse em seguir a profissão de contabilidade. As duas fontes de informação que mais contribuem para a disparidade de perceções na amostra em causa, são a existência de familiar na área da contabilidade e a Internet.
This paper aims to study the characteristics associated with the Professional Accountant, the existence of a stereotype associated with these professionals, the ethical perception transmitted to the public and in what base these perceptions were created and developed. In addition to this paper, religion's role in professional ethic was also studied with the purpose of understanding in what way religious practices could influence ethical decisions. Data gathered for this study was obtained by a paper format survey delivered to 1st and 2nd year graduate students of Lisbon School of Economics & Management. With this paper, it was possible to conclude that regarding perception conditioning factors I can highlight the importance of high school accounting background and the interest on pursuing an accounting career. The information sources that contributed the most in this sample for perception differences are the existence of a family member in the accounting area and the Internet.
info:eu-repo/semantics/publishedVersion

APA, Harvard, Vancouver, ISO, and other styles

16

Cabrita, Rita José Lopes. "Análise da perceção do comportamento ético dos profissionais de contabilidade : impacto do exercício da profissão e da exposição a conteúdos de ética." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20858.

Full text

Abstract:

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo tem como objetivo analisar a perceção do comportamento ético do profissional de contabilidade, na visão dos estudantes de mestrado. É ainda estudado o estereótipo de um ponto de vista geral, através da análise da perceção das características físicas e das características associadas à profissão. Assim, estuda-se de que forma estas perceções se alteram de acordo com algumas características dos inquiridos. Salienta-se o exercício de uma profissão na área da contabilidade, o interesse em exercer uma profissão na área da contabilidade e a exposição a materiais de ética e deontologia como variáveis que podem ter influência nestas perceções. Deste modo, foram recolhidas as opiniões de 152 estudantes de mestrado, com recurso a um questionário online. Os dados foram agrupados com recurso à análise fatorial e analisados através de um teste paramétrico para igualdade de médias. Concluiu-se que de facto existe uma influência de exercer a profissão ou ter interesse em exercê-la na perceção do comportamento ético do profissional de contabilidade, na visão dos estudantes de mestrado. Esta influência também se verifica para a generalidade das restantes características. Por outro lado, apesar de a perceção do comportamento ético não ser influenciada pelo contacto com materiais de ética e deontologia, este contacto melhora essa perceção para os estudantes que exercem uma profissão na área da contabilidade ou aspiram vir a exercê-la, embora piore para os estudantes que não exercem a profissão. Ser estudante de contabilidade e ter base contabilística no ensino superior também são fatores que influenciam a perceção dos alunos.
This paper aims to analyze the perception of the ethical behavior of the professional accountant, in the view of master students. The stereotype is also studied from a general point of view, through the analysis of the perception of physical and professional characteristics. Thus, it's studied how this perception changes according to some characteristics of the inquiries. Either currently working in accounting, having interest in exercise the profession, and have had contact with ethics and deontology materials were considered the most important variables in this study that can influence these perceptions. To pursue this investigation, an online questionnaire was conducted to collect the opinions of 152 master students. Subsequently, the data were grouped using the factor analysis and then analyzed using a parametric test for equality of means. In fact, the conclusions suggest that there is an influence of working in accounting or having interest in exercise the profession in the perception of the accountants' ethical behavior, in the view of the master's students. This influence is also verified for other characteristics. Additionally, although the perception of ethical behavior is not influenced by contact with ethics and deontology materials, this contact improves that perception for students who work in accounting or have interest in exercise the profession, although it deteriorates for students who don't work in accounting. Being an accounting student or have attended an accounting subject in university also influence the perception of students.
info:eu-repo/semantics/publishedVersion

APA, Harvard, Vancouver, ISO, and other styles

17

Samuelsson, Louise, and Mikael Bergström. "Controllerns roll : Från generalisering till nyansering." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86007.

Full text

Abstract:

Examensarbete, civilekonomprogrammet inriktning Controller, Ekonomihögskolan vid Linnéuniversitetet, Växjö. Kurskod 4FE18E, 30hp, VT2019 Författare: Mikael Bergström och Louise Samuelsson Handledare: Elin Funck Titel: Controllerns roll - från generalisering till nyansering Bakgrund: I takt med att företagen och dess ekonomistyrning utvecklats sägs controllerrollen gått från att vara en beancounter till en affärsinriktad business partner. Det finns dock en oenighet i hur, och hur långt, utvecklingen skett och argument har förts fram att det fullständiga skiftet inte materialiserats utan att det istället är en hybridiserad roll som syns. Trots att det öppnats upp för att det är en heterogen roll har det linjära tänket kring rollens utveckling lett till generaliseringar och otydligheter i hur rollen beskrivs. Syfte: Syftet med denna studie är att identifiera olika faktorer som påverkar rollen för controllers samt förklara hur dessa faktorer påverkar controllers i olika riktningar och mot olika roller. Ambitionen och det övergripande syftet är därmed att generera en djupgående kunskap och förståelse samt att nyansera bilden av controllerrollen. Metod: Studien centrerar kring en kvalitativ intervjustudie av studieobjektet controllers. Semistrukturerade intervjuer har genomförts med controllers på tre stora företag inom den tillverkande sektorn för att ge en relevant bredd till det empiriska materialet. Slutsatser: Ett bidrag ges till teorin dels genom resultatet som visar att det är en hybridiserad roll som återfinns men också genom att olika faktorer som påverkar rollen har identifierats samt diskuterats och använts för att nyansera och urskilja olika inriktningar av rollen utifrån vilken nivå eller position controllern jobbar på. Förväntningar och uppfattningar ses påverka genom att möjliggöra och öppna upp för en bred och inkluderande roll och erfarenhet ses påverka arbets- och förhållningssättet till att bli mer aktivt och med ett förändrat analytiskt tillvägagångssätt. I och med att mönster har kunnat urskiljas vad gäller arbetsuppgifter och handlingar samt vad som är viktig kunskap, kompetens och egenskaper i förhållande till den organisatoriska positionen ses dessa i kombination påverka rollen i olika riktningar. Alla positioner och nivåer ses innehålla drag av rollbeskrivningen analytiker. Ledningsnivån samt positionen finance ses också påverkas åt coach, positionerna RnD, logistik och produktion påverkar åt pedagog och positionen redovisning åt kamrer. Sist ses arbete på den operativa nivån påverka rollen åt såväl pedagog som kamrer.
Degree Project in Controlling, The Business Administration and Economics Programme. School of Business and Economics at Linnaeus university, Växjö. Course code 4FE18E, 30 credits. Spring semester 2019 Authors: Mikael Bergström and Louise Samuelsson Supervisor: Elin Funck Title: The controller role - from generalization to nuance Background: As the companies and their management accounting has developed, the controller role is said to have gone from that of a beancounter towards a business oriented business partner. However, there is a disagreement in how, and how far, the development has gone and arguments has been made that the complete transition has not materialized, and that the role can rather be seen as a hybrid. Despite the fact that the theoretical framework has opened up for a heterogenous role, the linear thinking in regards to the development of the role has led to generalisations and ambiguity in how the role is described. Purpose: The purpose of this study is to identify different factors that affect the roles for controllers, as well as explaining how these factors affect controllers in various directions and towards various roles. The ambition along with the general purpose is therefore to generate a deeper knowledge and understanding as well as painting a more nuanced picture of controllers and their different roles in a company. Method: The thesis is centered around a qualitative interview study of controllers as a professional group. Semi-structured interviews have been performed with controllers from three large manufacturing companies in order to provide a relevant depth and width for the empirical material. Conclusions: A contribution is made to the theoretical framework, in part through the result of the thesis that conclude a hybridization of the role. The second contribution is that various factors that affect the role have been identified as well as discussed and utilized in order to distinguish different directions of the role pending on what level or in which position the controller is active. Expectations and opinions are seen to affect and open up for a broad and including role, while experience affect how controllers work as well as their analytical approach in different assignments. Patterns have emerged in regard to assignments, actions, important attributes and competencies that, combined with the organizational aspect, is seen to push the role in different directions. In accordance with this, all positions and levels include the role of analyst to some degree. Additionally, the managerial level as well as the position of finance show signs that point to a coach-role, the positions of RnD, logistics and production include an educator-perspective, and the position of accounting connect to the role of a chamberlain. Lastly, the operational level show signs of pushing the role towards that of both an educator and a chamberlain.

APA, Harvard, Vancouver, ISO, and other styles

18

Leão, Fernanda Maria Monteiro. "The social perception of accountants: insights from Portuguese past and present." Doctoral thesis, 2016. http://hdl.handle.net/1822/43453.

Full text

Abstract:

Tese de Doutoramento em Contabilidade
This thesis examines the social perception of accountants by using the Portuguese case, before and after accounting being socially recognized as a profession. To identify the perceptual dimensions of the social image of accountants, the factors contributing to the construction of this image, and the implications for accountants and accounting that follow from the content and structure of such an image are the general goals of this investigation. Two different sources of data provide empirical support for this research: two literary works belonging to the stream of the Realism, set and first published in the second half of the 19th century; and a questionnaire administered to a community sample and designed essentially through the developments of psychology – the Big Five model of personality and the Stereotype Content Model. The perceptual dimensions of the social image of early accountants are analysed through a qualitative content analysis and those of modern accountants are examined through descriptive statistics of the latent variables of the Big Five model of personality and also of those of the Stereotype Content Model, both subject to confirmatory factor analysis. The factors contributing to the construction of the social image of accountants are investigated through a literature review and a causal model, which tests the influence of some factors identified in literature on the stereotype of accountants. The discussion and the interpretation of the results are supported by contextual aspects and literature from the field of accounting, psychology and sociology. The study identifies dimensions in the social image of early and modern accountants and highlights the closeness of their stereotypes. The overall characterization of this social image seems to match with the image of ‘a committed servant’. Its portrayal might be seen as highlighting an engagement in serving others, neglecting their own interests in favour of others’ objectives, but also without power to open the doors to high social positions. The findings emphasize a perceived subordinate role of modern accountants in society, which this study suggests to be a historical legacy of the accounting profession. Perceived warmth is revealed as the most influential variable on the stereotype of accountants, followed by competence, a fact that underlines the power of these variables on the impression formation about accountants, with the social activities being highlighted in this regard.
Esta tese estuda a perceção social dos contabilistas, utilizando a realidade portuguesa, anterior e posterior ao reconhecimento da profissão. Os objetivos desta investigação prendem-se com a identificação das dimensões percetuais da imagem social dos contabilistas, bem como dos fatores que contribuem para a construção desta imagem e, ainda, das implicações que decorrem do conteúdo e da estrutura da mesma para os contabilistas e para a contabilidade. Empiricamente são utilizados dados históricos e atuais. As fontes históricas são duas obras literárias que pertencem à corrente do Realismo e cuja primeira publicação ocorreu na segunda metade do século XIX. Os dados para a perspetiva atual, decorrem de um questionário administrado a uma amostra da população portuguesa, o qual se encontra sobretudo baseado no modelo dos cinco grandes fatores da personalidade e no modelo do conteúdo dos estereótipos. As dimensões percetuais da imagem social dos predecessores dos atuais contabilistas são analisadas através de uma análise de conteúdo qualitativa. As dos contabilistas modernos, profissionalmente qualificados, decorrem de estatística descritiva das variáveis latentes do modelo dos cinco grandes fatores da personalidade e do modelo do conteúdo dos estereótipos, para os quais foi realizada análise fatorial confirmatória. Os fatores que contribuem para a construção da imagem social dos contabilistas são investigados através duma revisão de literatura e de um modelo causal, o qual testa a influência sobre o estereótipo dos contabilistas de alguns dos fatores identificados na literatura. A discussão e interpretação dos resultados baseia-se em aspetos contextuais e em literatura das áreas da contabilidade, psicologia e sociologia. Neste estudo são identificadas dimensões associadas à imagem social dos contabilistas antigos e modernos, sendo realçada a proximidade dos dois estereótipos. A caracterização geral desta imagem social parece corresponder à de ‘um servo dedicado e leal’, em cujo retrato pode ser realçado o empenhamento em servir os outros, negligenciando o seu próprio interesse, caracterização que, todavia, não permite abrir as portas de posições sociais mais elevadas aos contabilistas. Os resultados enfatizam a perceção de um papel de subordinação na sociedade, associado aos contabilistas modernos, o qual este estudo sugere ser um legado histórico da profissão. A sociabilidade é revelada como sendo a variável com maior influência sobre o estereótipo dos contabilistas, à qual se segue a competência, um facto que realça o poder destas variáveis ao nível da formação de impressões sobre os contabilistas, destacando-se, neste âmbito, as atividades sociais.

APA, Harvard, Vancouver, ISO, and other styles

19

Botes, Vida Lucia. "The perception of the skills required and displayed by management accountants to meet future challenges." Thesis, 2005. http://hdl.handle.net/10500/1935.

Full text

Abstract:

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment.
Financial Accounting
D.Comm.

APA, Harvard, Vancouver, ISO, and other styles

20

Liu, Tze Chia, and 劉子珈. "The study of the perception gaps of professional ethics between certified public accountants and lawyers." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/79821840854544558880.

Full text

Abstract:

碩士
國立政治大學
會計研究所
97
The main purposes of this study were to explore the ethical perception gaps of professional ethics between Certified Public Accountants and Lawyers. This research uses multidimensional ethics scale as a measurement of moral judgments with four dilemmas, then uses the method of questionnaire survey with participants in some accounting firms and law firms. There are 194 samples retrieved, and 174 effective samples. The data is analyzed by using the method of descriptive statistics, t-test, Spearman’s correlation. The findings of the study revealed that the perception gaps of independence for accountants and avoiding the conflicts of interests for lawyers are significant, and the perception gaps of confidentiality are insignificant. This might be resulted from the particularity of these two professions. As a result, this study is recommendable for practicing field, educators, and future researcher as reference materials.

APA, Harvard, Vancouver, ISO, and other styles

21

Du, Preez Hanneke. "Open-book assessment in the qualifying examination of South African chartered accountants." Diss., 2011. http://hdl.handle.net/2263/28098.

Full text

Abstract:

The global financial environment is constantly and rapidly shifting. This has resulted in changes to the International Financial Reporting Standards (IFRS). In support of the developments in the global business environment and the swift changes in IFRS, the local financial regulators have had to follow with supporting changes in national regulations. Taking the above factors into consideration, the auditing and accounting professions all over the world face various challenges, and South Africa (SA) is no exception. Thus, it was imperative for these professions in SA to make the same radical alterations. One of the areas demanding attention was the process of becoming a Chartered Accountant (CA). Inter alia, one focus area was the final examination in the qualifying process. The Chartered Accountant Qualifying Examination Part One (QE Part 1) has been changed from a closed-book assessment to an open-book assessment. This change is relevant because of the importance of the examination itself and the apparent lack of intensive research on students’ perceptions of this type of assessment. In my research I explored the perceptions of taxation students on open-book assessment in the QE Part 1. My study commenced with a focus group (consisting of students that had no previous open-book assessment exposure). I used Interactive qualitative analysis (IQA) as qualitative research method. During this focus group, the students identified ten perceptions (also referred to as affinities) on open-book assessment. For each affinity the focus group provided a descriptive name and an explanatory definition. These affinities were: good preparation, back-up, encourage, general advantages, improve quality of answers, negative symptoms, negative environment, personal experience and hindrance, different approach and time management. This group of students also identified relationships between these different affinities. These relationships were summarized and reflected in a system interrelationship diagram (SID). Findings from this SID indicated that students perceive good preparation as the strongest driver for successful completion of an open-book assessment. The SID indicates three primary outcomes namely negative symptoms, a different approach and time management. The affinities as identified by the focus group were then used during the interviews (conducted with students who had previous open-book assessment exposure). During the IQA interviews, the students were asked to comment on the posed affinities and the possible relationships between them. These findings were summarized and reflected in an interview SID. This SID indicated that these students perceived the primary driver in the system to be a different approach with two primary outcomes - negative environment and improvement in quality of answers. The IQA method is in essence a theory–generating tool that assisted me in my understanding of a group and individual students’ perceptions, before and after exposure to an open-book assessment.
Dissertation (MCom)--University of Pretoria, 2011.
Taxation
unrestricted

APA, Harvard, Vancouver, ISO, and other styles

22

Liang, Shu-Hui, and 梁淑惠. "The Study on the Relationships among Professional Competences, Personal Characteristics, Role Perception, and Job Satisfaction of Accountants in Business." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/91749883684655034998.

Full text

Abstract:

碩士
淡江大學
會計學系碩士在職專班
94
Traditional job of accounting staffs mainly focuses on bookkeeping and number calculating , which always offers a stereotype simply as a “ financial history recorder”; however, the environment of modern industry is ever changing and severely competitive, the industry has to response to the environmental challenge with faster pace in order to survive and grow. This research explores the relationships among professional competences, personal characteristics , role perception and job satisfaction of the accounting staffs in modern industry. We hope the findings of this study will allow them to understand clearly the professional ability they should have and the role they should play in the current fast changing economic environment, then ahead to pursue higher work satisfaction, elaborate the accounting function indeed and furthermore elevate the industrial competitiveness. Questionnaire survey method is adopted in the research, which carries out the sample testifying research on the 1,000 main industries in Taiwan area of year 2004 selected in Common Wealth magazine. Some major findings as followings: (1) In the five aspects of the role variables (including self- role perception and role anticipation) which include “financial form editor and organizer”, “ informational integrator and analyzer”, “ internal communicator”, “assisting management decision maker” and “supervising controller”, there is obvious difference between the role perception and role expectations in “ internal communicator” and “assisting management decision maker”. (2) Professional competencies (consist of accounting professional ability, personal communication ability, information application, integration ability, understanding ability of the industrial environment, and learning and research ability.) is partial correlation with personal characteristics, role perception and job satisfaction. (3) Personal characteristics (consist of level of cooperation, character of devotion, extroversion, emotional stableness and character of open mind.) is partial correlation with professional competences, role perception and Job satisfaction. (4) Job satisfaction (consist of internal and external satisfaction.) is partial correlation with professional competencies, personal characteristics, role perception.

APA, Harvard, Vancouver, ISO, and other styles

23

Melro, Ana Maria Loreto. "A perceção da sociedade sobre os Contabilistas Certificados." Master's thesis, 2018. http://hdl.handle.net/10316/84668.

Full text

Abstract:

Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia
In order to contribute to the understanding of this theme, the objective of this research is to identify the society's perception about accountants and to analyze whether they are stereotyped positively or negatively by public perception. Other hypotheses to be analyzed are the perception in relation to the characteristics of the accountant profile and the usefulness of the accounting information.Knowing people's perception of accountants is the starting point for building and establishing a new perception, different from those already consolidated over the years. Holding appropriate information free of stereotypes is important both for the professional and for the society that will benefit from the services they provide.It was intended to reach conclusions on the subject by means of an investigation, the statistical treatment was based on the analysis of 290 surveys distributed to the general population.It was concluded that the certified accountant is perceived first as being accurate and planned, and secondly, as structured. Individual characteristics such as gender, age and schooling generally have little effect on the accountant's image. The origin of the image is essentially aimed at the known accountants and the media. There has been a growing realization that accountants are increasingly involved in strategic roles within companies. And yet individuals recognize the characteristics of the accounting information available in the conceptual framework of the CNS.This study contributes to promote reflection and dissemination on the image of the accountant, as well as a reflection on the aspects that cause this image and how to attenuate them.As far as the limitations of the present study are concerned, it is limiteddue to the small number of responses to the survey carried out and the fact that it is not representative of the universe of the population, which influences the depth of the subject under study. Finally, it is left as a suggestion for future research to reapply this study to a more significant sample in order to more accurately identify the society's perception about accountants.
De forma a contribuir para o entendimento deste tema, o objetivo desta pesquisa é identificar qual a perceção da sociedade sobre os contabilistas certificados e analisar se os mesmos são estereotipados de forma positiva ou negativa pela perceção pública. Outras hipóteses que se pretende analisar são a a perceção em relação às característica do perfil do contabilista e à utilidade da informação contabilistica.Conhecer a perceção das pessoas acerca dos contabilistas,é o ponto de partida para construir e estabelecer uma nova perceção, diferente daquelas já consolidadas ao longo dos anos. Deter informações apropriadas, livres de estereótipos é importante tanto para para o profissional como para a sociedade que vai usufruir dos serviços por eles prestados.Pretendeu-se atingir conclusões sobre o tema por meio de um inquérito, o tratamento estatístico teve por base a análise de 290 inquéritos distribuidos à população em geral. Concluiu-se que o contabilista certificado é percecionado em primeiro lugar como sendo preciso e planeado, e em segundo lugar, como estruturado. As características individuais dos individuos como o género, a idade e a escolaridade tem de uma forma geral, pouco efeito na imagem dos contabilistas. A origem da imagem é essencialmente apontada para os contabilistas conhecidos e para os meios de comunicação. Averiguou-se a crescente perceção de que os contabilistas estão cada vez mais envolvidos em funções estratégicas no seio das empresas. E ainda que os individuos reconhecem as características da informação contabilística disponíveis na estrutura conceptual do SNC.O presente estudo contribui para promover a reflexão e disseminação sobre a imagem do contabilista, bem como uma reflexão sobre os aspetos que causam a esta imagem e como atenuá-los.No que concerne às limitações do presente estudo, este encontra-se limitadodesde logo pelo pequeno número de respostas ao inquérito realizado e pelo facto de não ser representativo do universo da população, o que influencia a profundidade da temática em estudo. Por fim, deixa-se como sugestão para pesquisas futuras reaplicar este estudo a uma amostra mais significativa, a fim de identificar com maior precisão a perceção da sociedade acerca dos contabilistas.

APA, Harvard, Vancouver, ISO, and other styles

24

Pereira, Diana da Silva. "As perceções sobre os contabilistas no contexto da atual conjuntura económico - financeira." Master's thesis, 2014. http://hdl.handle.net/1822/30530.

Full text

Abstract:

Relatório de estágio de mestrado em Contabilidade
Tendo em atenção a influência que a imagem dos contabilistas e dos escândalos financeiros envolvendo estes profissionais têm sobre a profissão, este estudo analisa a existência de perceções acerca dos contabilistas, enquadrando-as nos cinco estereótipos descritos por Dimnik e Felton (2006). Atendendo a que na atualidade se vive, em Portugal, uma conjuntura económico-financeira marcada pela crise, ambiciona-se perceber se estas perceções são afetadas por estes acontecimentos. Por outro lado, dando um contributo à empresa acolhedora do estágio, JM Ferreira Leite Lda., pretende-se aferir se os seus clientes possuem alguma necessidade que esta não esteja a satisfazer. Para que tal fosse possível foi realizado um conjunto de entrevistas aos clientes e colaboradores da empresa e, simultaneamente, uma observação direta e participante. Conclui-se a existência de três estereótipos descritos por Dimnik e Felton (2006): o trabalhador, o herói e o vilão. De facto detetou-se a presença de duas vertentes relativamente à imagem do contabilista: 1) como um parceiro de negócio pela geração com mais formação e mais recente; 2) como um cobrador de impostos pela geração com menos formação e mais antiga. Num contexto de crise, o contabilista deverá ajudar o cliente a pagar poucos impostos e defender os seus direitos. Também perante escândalos financeiros, espera-se que o contabilista os denuncie ou alerte para as suas consequências. Uma desconfiança é instalada quando tal não acontece, podendo levar o cliente a acusar o contabilista de ladrão e defensor dos interesses do Estado. Numa vertente mais positiva, a crise veio permitir aproximar o cliente do contabilista para que juntos encontrem novas soluções através do diálogo e da confiança. Na JM Ferreira Leite Lda. os clientes sentem que o relacionamento deveria ser melhorado em termos de proximidade e atenção, bem como os serviços ao nível do acompanhamento e do apoio à gestão.
Taking into account the influence that the image of accountants and financial scandals involving these professionals have about the profession, this study examines the existence of perceptions about the accountants, framing them in the five stereotypes described by Dimnik and Felton (2006). As in Portugal we are living in an economic and financial environment marked by crisis, it is aimed to understand if these perceptions are affected by these events. On the other hand, giving a contribution to the host company of the internship, JM Ferreira Leite Lda., it is intended to assess whether their clients have some need that is not being satisfied. To make this possible a number of interviews with clients and employees of the company was conducted, along with direct and participant observation. It was found the existence of three stereotypes described by Dimnik and Felton (2006): the worker, the hero and the villain. In fact it was detected the presence of two components relatively to the image of the accountant: 1) as a business partner if belonging to a more recent generation and with more training; 2) as a tax collector if belonging to an older generation and with less education. In a context of crisis, the accountant should help the client to pay few taxes and defend his rights. Also before financial scandals, the accountant is expected to report them or to alert to their consequences. Mistrust is installed when this does not occur, and may lead the client to accuse the accountant of being a thief and a defender of the interests of the State. On a more positive side, the crisis allowed the accountant to be closer to the client so that, together, they could find new solutions through dialogue and trust. At JM Ferreira Leite Lda. customers feel that the relationship should be improved in terms of proximity and attention, as well as the services of monitoring and management supporting.

APA, Harvard, Vancouver, ISO, and other styles

25

Maubane, Phillipine Modima. "An explorative study of professional accountants' perceptions of interpersonal communication in organisations." Diss., 2007. http://hdl.handle.net/2263/24491.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Arora, Joginder Singh. "Price-level accounting in India: A study of corporate practi8ces and perceptions of chartered accountants." Thesis, 1996. http://hdl.handle.net/2009/6230.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Strauss-Keevy, Monique. "Perceptions of accounting academics on the delivery of pervasive skills under the SAICA Competency Framework." Thesis, 2014. http://hdl.handle.net/10210/8795.

Full text

Abstract:

M.Comm. (Auditing)
2009, SAICA released its Competency Framework. The Competency Framework detailed specific competencies to be achieved at entry point into the profession, but placed specific emphasis on pervasive qualities and skills. The competencies in the Competency Framework now form the foundation of SAICA’s qualification model, which will be assessed in the revised Part I and Part II in 2013 and 2014 respectively. As a consequence, SAICA-accredited academic providers are now being tasked to deliver not only specific competencies, but also pervasive qualities and skills. No research had been conducted on the views of individual academics at SAICA-accredited academic programmes on the delivery methods that result in the acquisition/development and assessment of SAICA’s pervasive qualities and skills, as well as on the challenges related to the delivery of these competencies. Thus, there was significant pressure on academic providers to respond to SAICA’s requirements in the Competency Framework, and, in the context of this dissertation, to respond vis-à-vis pervasive qualities and skills. The research problem was addressed by following a two-pronged approach, which firstly entailed conducting an extensive literature review and then performing empirical work. The literature review identified delivery methods that are recognized by IFAC, applied by CAGE member bodies’ and used in the accounting profession to equip candidates with pervasive qualities and skills. The empirical work solicited the views of individual academics at SAICA’s accredited academic programmes on delivery methods that may be applied in the transfer of pervasive qualities and skills, and on the challenges associated with this debate. This study found that an array of delivery methods must be used in the delivery of competencies, and formulated 19 acquisition/development and 17 assessment methods that may be applied by academic providers in addressing SAICA’s pervasive qualities and skills, and by HODS in drafting policies that address these competencies. In addition, this dissertation highlighted the inconsistencies between academics providing instruction on the undergraduate programme and their honours counterparts. It was emphasized that competence is a continual process, and that the onus to deliver all SAICA’s competencies rests with the academic providers during their education programmes. Furthermore, the research findings make a significant contribution to the existing body of knowledge on pervasive qualities and skills.

APA, Harvard, Vancouver, ISO, and other styles

28

Vawda, Mariam. "Islamic banking in South Africa: An exploratory study of perceptions and bank selection criteria among chartered accountants in South Africa." Thesis, 2014.

Find full text

Abstract:

The growth of Islamic banking and financing as an alternative financial management model is flourishing in new regions. South Africa is one of the markets which is opening up to Islamic banking and finance as the need for financial products that comply with Shariah is increasing, among both Muslims and non-Muslims. It is, thus essential that the extent to which the true benefits of Islamic banking are being realised within the South African context are examined as it is important that this practice be properly understood by its constituents and that the perceptions of Islamic banking be well managed. The purpose of this research is to study the perceptions of Islamic banking in South Africa. More specifically, the study seeks to explore the current level of awareness of the culture of Islamic banking and the criteria that shape a consumer’s banking choice. A comparative, quantitative study between Muslim and non-Muslim chartered accountants was conducted using a structured questionnaire which contained specific questions relating to perceptions, awareness and bank selection criteria. The results of the study indicate that the majority of Muslim and non-Muslim chartered accountants have a low level of knowledge about Islamic banking terms. As expected there are differences in the perceptions of Islamic banking between Muslim and non-Muslim chartered accountants with religion emerging as the primary reason for Muslims engaging with an Islamic bank. However, non-Muslims may also be attracted to this form of banking if they were more aware of its principles and methods. As regards the issue of bank selection criteria, most of the respondents were engaged in conventional banking and the provision of fast and efficient services was clearly primary importance to both Muslim and non-Muslim chartered accountants.

APA, Harvard, Vancouver, ISO, and other styles

29

Wei, Shan, and 韋珊. "A Studty on the Relationship among Perceptions of the Job Characteristics,Incentive Systems and Job Satisfaction of Government''s Accountants." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/30165137111896207937.

Full text

Abstract:

碩士
淡江大學
會計學系
92
The accounting system of R.O.C is unique in the world. It has helped budget system in various level of governments keep on right track. But「detached and independent accountant，s job characteristics」 by accounting system often brought accountants some mistakes and different opinions from business units in government agencies when they handle financial matters. Such situation is prone to cause pressure and difficulty that sometimes accountants may not know what course to take. Incentive system is a material or spiritual compensation that accounting authorities give accountants according to rules for their excellent performances. So the procedure of practical operation of incentive system has close relation with accountant，s rights and interests. It is necessary, therefore, to conduct researches on the relationship among perceptions of “job characteristics”, “incentive systems” and job satisfaction of accountants.The research aims to explore if perceptions of the job characteristics and incentive systems have significant effects on job satisfaction of accountants. It also explores what effects of attribution of different government agencies and persons on job satisfaction. The structure of research was established through review of incentive theory, incentive contents and literature about job satisfaction, and with perceptions of「detached and independent accountant，s job characteristics」 and incentive systems containing 「promotion, merit of professional performance, job reshuffle, education and training and assessing merit to give prize 」as prime items for exploration. The research also took accountants at central and local government agencies as empirical targets and conducted sampling questionnaire survey among them.The results of research found that the accountant，s perceptions of job characteristics of independence and autonomy, sense of identity, realizing targeted ideals had effects on job satisfaction. Despite independence and autonomy had significant effects on job satisfaction, it showed negative correlation. The sense of identity and perceptions of realizing targeted ideals had positive and significant effects on job satisfaction. Except controllability of promotion and assessing merits to give prize, the higher perceptions of fairness, extent of controllability, expectancy and communication, the higher job satisfaction would be. The results of research also showed that the job satisfaction of accountants at central government agencies was not different from that of accountants at local government agencies. Married and senior high school educated accountants have higher job satisfaction while their job satisfaction have same direction variable relationship with age, position and seniority.

APA, Harvard, Vancouver, ISO, and other styles

30

Lopes, Cátia Andreia Fernandes. "Estereótipo do contabilista e da profissão contabilística : o caso dos alunos do ensino secundário." Master's thesis, 2014. http://hdl.handle.net/1822/28010.

Full text

Abstract:

Dissertação de mestrado em Contabilidade
Partindo do pressuposto de que o estereótipo de uma profissão é resultado das representações sociais e é capaz de influenciar as pessoas de diversas maneiras, inclusivamente, na escolha profissional de indivíduos que se preparam para ingressar no ensino superior, esta pesquisa propõe-se a identificar as representações sociais de alunos do ensino secundário acerca do profissional contabilístico de modo a compará-las com o estereótipo do contabilista propagado ao longo do tempo. Assim sendo, o objetivo principal deste estudo é averiguar a imagem que os alunos do ensino secundário, de diversos cursos, têm da contabilidade e dos contabilistas, se a mesma é positiva ou negativa e de que forma tal poderá ter influência na escolha que pensam fazer do curso superior. Perante este objetivo, pretendeu-se responder a duas questões: Quais os estereótipos associados aos contabilistas e à profissão por parte dos estudantes do ensino secundário? e Qual a influência que estereótipos associados aos contabilistas e à profissão poderão ter na possível escolha do curso superior? De forma a enquadrar teoricamente este estudo procurou-se através da revisão bibliográfica dos estereótipos associados ao contabilista e à profissão contabilística abordar a teoria dos estereótipos, nomeadamente a definição de estereótipo, a sua origem, as suas funções e também os seus efeitos. Depois seguiu-se o estudo dos contabilistas e da contabilidade enquanto alvos destes estereótipos nos media, pelos administradores e pelos estudantes quer do ensino superior quer do ensino secundário. Foram também abordadas as consequências dos estereótipos negativos e as tentativas para os contrariar. Para a recolha de dados foram distribuidos questionários a estudantes de várias áreas das escolas secundárias de Arcos de Valdevez, Ponte da Barca e Ponte de Lima. A análise destes questionários permitiu concluir que, estes alunos consideram a contabilidade uma profissão estruturada, precisa, solitária e pouco interessante e consideram os contabilistas organizados, responsáveis, com bons conhecimentos de matemática e fiscalidade, competentes, inteligentes, educados e também maus conselheiros de negócios, monótonos, sedentários e aborrecidos. Assim sendo, conclui-se que os alunos não demonstram interesse suficiente pela profissão para quererem frequentar uma licenciatura na área ou exercer a profissão mas também não partilham o estereótipo do contabilista aborrecido e apenas preocupado com a precisão e formalismos.
Assuming that the stereotype of a profession is the result of social representations and is able to influence people in different ways, including in the professional choice of individuals who are preparing to enter higher education, this research proposes to identify social representations of secondary school students about the professional of accounting in order to compare them with the stereotype of the accountant propagated over time. Therefore, the main objective of this study is to investigate the image that high school students in different courses have regarding accounting and accountants, whether it is positive or negative and how this may influence the choice when deciding to apply to the university. Given this objective we sought to answer two questions: What stereotypes are associated with the accounting profession and accountants by the high school students? Which is the influence that stereotypes associated with accountants and the profession may have when deciding to apply to the university? In order to theoretically frame this study, a literature review of the stereotypes associated with the accountant and the accounting profession to address the theory of stereotypes, including the definition, origin, functions and also the effects of stereotype was conducted. It was followed by the study of accountants and accounting as targets of these stereotypes in the media, by administrators and students in higher education or secondary education. It is also discussed the consequences of negative stereotypes and attempts to fight them. For data collection questionnaires to students in various areas of secondary schools, which include Arcos de Valdevez, Ponte da Barca and Ponte de Lima, were distributed. The analysis of these questionnaires allows concluding that these students consider the accounting profession structured, precise, lonely, and unattractive and consider accountants organized, responsible, with good knowledge of mathematics and taxation, competent, intelligent, welleducated and bad advisors business, monotonous, sedentary and boring. Therefore, it is concluded that the students did not show enough interest in the profession for wanting to attend a degree in the field or pursue the profession but also do not share the stereotype of the boring accountant and only concerned with precision and formalism.

APA, Harvard, Vancouver, ISO, and other styles

31

Sá, Liliana Freitas. "Auditing expectation gap: perceções de auditores e auditados." Master's thesis, 2021. http://hdl.handle.net/1822/73706.

Full text

Abstract:

Dissertação de mestrado em Contabilidade
Esta dissertação tem como objetivo explorar, através de questionários estruturados, as perceções de auditores (Revisores Oficiais de Contas-ROC; não-ROC) e auditados (contabilistas certificados-CC) sobre o conceito, as causas e os fatores que podem minimizar o auditing expectation gap em Portugal. Usa o modelo de Franzel (2016) para explicar a diferença de expectativas, e o conceito de epistemic community (Gonthier-Besacier et al., 2016). Os resultados sugerem que auditores e auditados apresentam uma noção de auditing expectation gap muito restrita e dispersa quando comparada com os conceitos apresentados na literatura. As perceções de auditores e auditados são consistentes com o modelo Franzel (2016) ao identificarem a qualidade e quantidade da informação financeira produzida pelas empresas como uma causa do auditing expectation gap. Corroborando o modelo de Franzel (2016), a evidência confirma a existência de um normative gap, revelando que uma parte significativa de auditores e auditados denotam algum desconhecimento acerca do real objetivo da auditoria e da abrangência das responsabilidades gerais do auditor, tal como descritos na ISA 200. Também em consistência com o modelo de Franzel (2016), os resultados revelam a existência de um interpretative gap, isto é, de lacunas de interpretação no que respeita às seguintes matérias expressas nas ISA: 1) finalidade e objetivos gerais da auditoria (gap acentuado entre os CC); 2) responsabilidades gerais do auditor (gap evidente entre auditores e contabilistas); 3) responsabilidades dos auditores em relação à fraude e à apreciação dos acontecimentos subsequentes (apenas no grupo dos contabilistas); 4) responsabilidades do auditor pela apreciação do pressuposto da continuidade (gap evidente entre auditores e contabilistas). Globalmente, os resultados sugerem que o interpretative gap é um dos fatores que originam o auditing expectation gap. Para uma minoria dos auditores e auditados, o nível da qualidade e quantidade de informação veiculada pelos relatórios de auditoria, e a qualidade real percebida do desempenho dos ROC são percebidos como causadores do auditing expectation gap. Por fim, auditores e contabilistas elencam como principais fatores minimizadores do auditing expectation gap: 1) a melhoria do relato de auditoria, simplificando o teor e a linguagem usada; 2) o desenvolvimento de políticas educativas que se traduzam em maior nível de literacia contabilístico-financeira e consciencialização acerca do objetivo, responsabilidades e limitações da auditoria; 3) uma supervisão mais eficiente dos auditores e a comunicação dos resultados da supervisão ao publico em geral.
The objective of this master dissertation is contributing to the literature, by exploring the perceptions of auditors (Certified Public Accountants -CPA and auditors) and auditees (Certified Accountants -CC) about the concept, causal factors and minimizing factors of the auditing expectation gap, in Portugal. A structured questionnaire was implemented in a sample of 19 auditors and CC. The work uses the theoretical model of Franzel (2016) to explain the difference in audit expectations, and the concept of epistemic community (Gonthier-Besacier et al., 2016). The results suggest that auditors and auditees present a restricted and dispersed notion of auditing expectation gap when compared with the concepts presented in the literature. The perceptions of auditors and auditees are consistent with Franzel’s (2016) model in identifying the quality and quantity of financial information produced by firms as an auditing expectation gap causal factor. Corroborating Franzel’s model (2016), the evidence collected acknowledge the existence of a normative gap, by revealing that a significant part of auditors and auditees show some lack of knowledge about the real objective of the audit and the scope of the auditor's general responsibilities, as described in ISA 200. Also in line with Franzel’s model (2016), the results reveal the existence of an interpretative gap, i.e., gaps in interpretation with respect to the following matters expressed in the ISAs: 1) purpose and general objectives of the audit (a higher gap among the CC); 2) general responsibilities of the auditor (a gap that is common to both groups); 3) auditors’ responsibilities in relation to fraud and the assessment of subsequent events (this gap is only present in the CC group); 4) auditor’s responsibilities in assessing the going-concern matters (this gap is common to both groups). Overall, the results suggest that the interpretative gap is one of the auditing expectation gap causal factors. To a minority of auditors and auditees, the level of quality and quantity of information conveyed by the audit reports, and the auditor’s real performance quality are perceived as auditing expectation gap causal factors. Finally, the most relevant factors that minimize the auditing expectation gap in the auditors’ and accountants’ opinion are: 1) the audit reporting improvement, by simplifying the content and the language used; 2) the development of educational policies that turns into a higher level of accounting and financial literacy and awareness about the objective, responsibilities and limitations of the financial audit; 3) a more efficient supervision of the audit profession and the communication of the results to the general public.

APA, Harvard, Vancouver, ISO, and other styles

32

Lu, Chia-ni, and 呂佳霓. "Differences in the Perceptions of Moral Intensity in the Moral Decision Process of Accountant- An Empirical Study of Public Book-Keeper and Accounting Students." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/97800635769270597381.

Full text

Abstract:

碩士
義守大學
管理學院碩士班
97
In this study, differences in perceived moral intensity, moral perception, moral judgement and moral intention of students and bookkeepers from Taiwan are investigated. Models are proposed with perceived moral intensity, moral perception, moral judgement and ethical intention as dependent variables, position, gender, working experiences, and years at college of the subject as the independent variable. By using Flory’s scenarios involving ethical situations, it is found that students perceive higher levels of moral intensity than bookkeepers on the components that relate to the extent of harm done to the victim. However, there are no significant differences between the two groups and geder on those components that relate to moral judgment and moral intention. In addition, we also found that working experience affect bookkeepers’ perceived moral intensity and moral perception. The moral perception of bookkeepers who have lots experience is higher than those of bookkeepers who have shorted. The result also indicated years at college affect students’s perceived moral intensity and moral perception. However, there are no significant differences between freshman and senior students on those components that relate to moral judgment and moral intention. The result implied deficiency or ineffectiveness of ethics training in accounting programs and bookeepers’s moral capability may benefit from practicing experiences in accounting profession

APA, Harvard, Vancouver, ISO, and other styles

33

Pinto, Davide João Madureira. "A perceção dos alunos de ciências económicas e empresariais sobre a profissão de contabilista e de auditor." Master's thesis, 2016. http://hdl.handle.net/1822/40882.

Full text

Abstract:

Dissertação de mestrado em Contabilidade
Dada a relevância da perceção dos estudantes para o futuro da profissão de contabilista e de auditor, este estudo visa identificar a imagem que os alunos têm destas duas profissões, assim como determinar a sua origem. Perante este objetivo pretende-se responder a duas questões: Quais as perceções que os alunos de Ciências Económicas Empresariais têm da profissão de contabilista e de auditor? Quais os fatores que condicionam essas perceções? Complementarmente procurou-se apurar se os alunos têm perceções semelhantes ou distintas sobre o contabilista e o auditor e respetivas profissões. Para enquadrar o estudo empírico realizado, procurou-se, através da revisão bibliográfica relacionar os conceitos de perceção e estereótipo. Em seguida procedeu-se à análise de diversos estudos realizados anteriormente sobre esta temática. Posteriormente, apresentou-se um breve enquadramento legal e normativo da profissão de contabilista e de auditor em Portugal. Para a recolha de dados foram distribuídos questionários a alunos dos cursos de Contabilidade, Economia, Gestão, e Administração Pública da Universidade do Minho. De entre as conclusões obtidas, o presente estudo constatou que os estudantes consideram a profissão de contabilista como sendo mais precisa, estruturada e solitária do que a profissão de auditor, enquanto esta última é encarada como mais interessante. Assim sendo, verificou-se que os alunos têm perceções distintas sobre estas duas profissões. Relativamente aos fatores que condicionam essas perceções destaca-se a importância dos fatores relacionados com o percurso académico. No que diz respeito às perceções sobre o contabilista e o auditor, os alunos têm perceções idênticas e estas são na generalidade positivas.
Giving the importance of students’ perception for the future of the accounting and auditing profession, this study aims to identify the image that students have of these two professions, as well as to understand its origin. With this objective in mind, this study wants to answer two questions: What are the perceptions that the students of economics and management’ areas have of the accounting profession and audit profession? What are the factors that influence those perceptions? In addition, we sought to determine whether students have similar or different perceptions of the accountant and the auditor and their professions. To theoretically frame this study, a literature review that relates the concepts of perception and stereotype was developed. Additionally, its use in the accounting area was also analysed. Subsequently, a brief legal and professional framework of the accounting and auditing profession in Portugal was developed. Data was collected from questionnaires passed to the students of the undergraduate courses of Accounting, Economics, Management, and Public Administration of the University of Minho. It was found that students have different perceptions about these two professions. The results show that students consider the accounting profession as being more precise, structured and lonely than the audit profession, while auditing is perceived as more interesting. With regard to factors that influence the perceptions stands out the importance of factors related to the academic path. The results also indicate that students have identical perceptions about the accountant and the auditor and these are generally positive.

APA, Harvard, Vancouver, ISO, and other styles

34

Malan, Marelize. "Exploring the perceptions of academic trainees on IFRS learning through a new teaching and learning strategy." Thesis, 2013. http://hdl.handle.net/10210/8536.

Full text

Abstract:

M.Comm. (Accounting)
In January 2010, the Department of Accountancy at the University of Johannesburg changed their teaching and learning strategy. This new strategy moved away from a teacher-centered classroom experience to a student-centered approach. Several interventions were employed to accomplish this. Examples include: pre-reading in preparation of the next lecture, self-assessment tests of the main objectives of the topic under discussion, tutorials, assignments and consultation with peers and/or lecturers. Accounting education at the Department is based on International Financial Reporting Standards (IFRS). IFRS is seen as principle-based standards. Many educators of accounting will have to adapt their teaching strategies and approaches when they deal with principle-based standards. They need to move away from teaching the rules to facilitating the understanding of principles, so that it can be applied to various scenarios. The purpose of this study is to explore the perceptions of academic trainees on a new teaching and learning strategy in the Department. This is done through a review of pedagogical approaches and strategies as suggested in the literature and then by gaining insight from academic trainees, through in-depth interviews, of the detailed working of the new teaching and learning strategy and the impact that the new teaching and learning strategy had on their learning of IFRS. The study found that the academic trainees perceived the new teaching and learning strategy to be successful and a good model to follow. It provides students with opportunities to learn in different ways, it encourages deep learning patterns and it places the responsibility for learning with the students so that they will become life-long learners. The teaching and learning strategy is not infallible and can be improved by providing more areas where students can debate multiple solutions, by incorporating more group work to enhance interpersonal skills and by explaining the workings and the purpose of the teaching and learning strategy more effectively.

APA, Harvard, Vancouver, ISO, and other styles

35

Meneses, Joana Sofia Cruz. "A perceção dos contabilistas certificados sobre a aplicação do justo valor." Master's thesis, 2017. http://hdl.handle.net/1822/46539.

Full text

Abstract:

Dissertação de mestrado em Contabilidade
A presente dissertação tem como objetivo principal analisar e compreender as perceções dos Contabilistas Certificados quanto ao modelo do Justo Valor. Para o efeito, pretende-se analisar quais os principais motivos que, na opinião dos Contabilistas Certificados, promovem a adoção do modelo do Justo Valor nas diferentes normas contabilísticas do normativo português (Sistema de Normalização Contabilística- SNC), tendo em conta a sua aplicabilidade, adequabilidade e utilidade para os diversos itens patrimoniais (nomeadamente, Ativos Intangíveis, Ativos Fixos Tangíveis, Propriedades de Investimento, Ativos Biológicos e Instrumentos Financeiros). Adicionalmente, pretende-se averiguar quais os fatores que são suscetíveis de influenciar a escolha e preferência de um critério de mensuração em detrimento de um outro critério, isto é, quais os principais fatores que induzem diferentes empresas portuguesas a optar pelo Justo Valor ou pelo Custo Histórico. Para o efeito foi realizado um questionário dirigido aos Contabilistas Certificados, a fim de responder aos objetivos principais e específicos deste estudo. Os resultados obtidos através do estudo empírico indicam que numa forma geral, o Justo Valor é percecionado, apesar das suas limitações, como um método adequado para diferentes elementos patrimoniais. Contudo, a sua utilização continua ainda a ser diminuta por parte das entidades portuguesas. Verificou-se que a maioria dos inquiridos considera que o modelo do Justo Valor confere um elevado grau de fiabilidade e relevância à informação, contudo é apontada como limitação à utilização deste critério, a subjetividade inerente à utilização do mesmo. Assim, apesar dos inquiridos terem consciência das dificuldades, limitações na base de mensuração e na insuficiente relevância da informação produzida por parte do Custo Histórico, a elevada dificuldade de aplicação e subjetividade inerente ao critério do Justo Valor fazem com que este modelo de mensuração se apresente como uma verdadeira alternativa para os inquiridos. Por isto, denota-se que a preferência de modelo de mensuração assenta no modelo do Custo Histórico.
The main objective of the present dissertation is to analyze and understand the perceptions of Certified Accountants regarding the Fair Value model. For this purpose, it is intended to analyze the main reasons that, in the opinion of Certified Accountants, promote the adoption of the Fair Value model for the different accounting standards of the Portuguese legislation (Sistema de Normalização Contabilística- SNC), taking into account their applicability, suitability and usefulness for various balance sheet items (namely, Intangible Assets, Tangible Fixed Assets, Investment Properties, Biological Assets and Financial Instruments). Additionally, it is intended to investigate which factors are likely to influence the choice and preference of a measurement model to the detriment of another one, that is, what are the main factors that induce different Portuguese companies to opt for Fair Value or Historical Cost measurement. For that effect, it was carried out a questionnaire directed at the Certified Accountants, in order to collect answers to the main and specific objectives outlined in this study. The results obtained through the empirical study reveal that, despite its diligence, Fair Value is generally perceived as an appropriate method to be used for different balance items. However, its use by the Portuguese entities is still very reduced. It was verified that the majority of respondents consider that the Fair Value model provides a high degree of reliability and relevance to the information. On the other hand, the subjectivity underlying this model is pointed out as a limitation to its use. Therefore, despite the fact that the respondents are aware of the difficulties, the limitations in the measurement basis and the insufficient relevance of the information produced by the Historical Cost model, they also consider the high difficulty of application and the subjectivity inherent to the Fair Value model as arguments that invalidate this alternative. For these reasons, it is denoted that the preference for the measurement model is given to the Historical Cost model.

APA, Harvard, Vancouver, ISO, and other styles

36

Ghani, Erlane K. "Digital reporting formats and users of financial reports : decision quality, perceptions and cognitive information processing in the context of recognition versus disclosure : a thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Accountancy, Massey University." 2008. http://hdl.handle.net/10179/1381.

Full text

Abstract:

The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.

APA, Harvard, Vancouver, ISO, and other styles

37

Oben, James Ako. "High school learners' perceptions of accounting as a career path in the Mafikeng area." Diss., 2019. http://hdl.handle.net/10500/25850.

Full text

Abstract:

Summaries in English, Afrikaans and Setswana
The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting
Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed.
Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong.
Centre for Accounting Studies
M. Phil. (Accounting Sciences)

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Accountants' perception'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles