Journal articles on the topic 'Accountants' perception'
To see the other types of publications on this topic, follow the link: Accountants' perception.
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Accountants' perception.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Wahyuni, Ersa Tri. "The Accountant Perceptions of The IFRS Convergence Plan In Indonesia." Jurnal Reviu Akuntansi dan Keuangan 1, no. 2 (October 12, 2011): 85. http://dx.doi.org/10.22219/jrak.v1i2.510.
Full textAbstract:
The Indonesian Institute of Accountants (Ikatan Akuntan Indonesia or IAI), on 23 December 2008, announced that the convergence of local standard to the international accounting standard (IFRS) should be completed by 2012. Indonesia as one of member of the Group of Twenty (G-20) should strive to achieve IFRS compliance as it is one of G-20 goal and commitment in enhancing economic cooperation around the world. This study aims to examine Indonesian accountant perceptions regarding IFRS convergence in 2012. This study is based on a survey which focuses on accountant perceptions in Indonesia. The total population in this study was 275 accountants and auditors who attended the four accounting events in Jakarta held by IAI and IAPI. There was a total sample of 143 respondents, 76 accountants from companies and 67 auditors from public accounting firms. The research revealed many interesting findings. Overall the perception toward the IFRS convergence is positive with 72% respondents has a positive perception and 6.3% respondents have strong positive perception. Language issue in understanding PSAK (a translation from IFRS) is perceived as a problem more to the accountants work in companies rather than accounting firms. However both types of accountants view IFRS training to staffs as an important issue for IFRS implementation in Indonesia. With regard to the advantages of IFRS implementation in Indonesia, the foreign-affiliated institutions voiced higher agreement that IFRS will result in greater comparability of financial performance. They are also confident that Indonesia is ready for IFRS convergence by 2012 in contrast with non-affiliated institutions. And lastly accountants with 0-5 years experience group expressed greater concerns towards Indonesia’s readiness for IFRS implementation as compared to accountants with more than 15 years experience. However overall perception shows that accounting professionals surveyed has positive perceptions towards IFRS convergence in Indonesia Keywords: IFRS Convergence, Implementation, Accountants perception
2
., Murtanto, and Marini . "ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 3, 2007): 237. http://dx.doi.org/10.25105/mraai.v3i3.1793.
Full textAbstract:
<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>
3
Damayanti, Ni Nyoman Sri Rahayu, and I. Gde Agung Wira Pertama. "The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants." International Journal of Applied Business and International Management 6, no. 2 (August 20, 2021): 47–54. http://dx.doi.org/10.32535/ijabim.v6i2.1100.
Full textAbstract:
Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.
4
Subaciene, Rasa, and Kastytis Senkus. "ACCOUNTANT’S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS." CBU International Conference Proceedings 5 (September 23, 2017): 833–39. http://dx.doi.org/10.12955/cbup.v5.1034.
Full textAbstract:
The profession of the accountant has many aspects. Accountants shape the largest amount of information in an enterprise and play an important role in the enterprise's activity. This profession is highly regulated, very responsible and usually includes a wide range of topics: including but not limited to different spheres of accounting, formation of accounting policies, or even information system for enterprises. This suggests the need for an investigation into the accountant's profile, in order to determine the set of features which ideally should be developed for the profession. The purpose of the article is to investigate the accountant's profile from the perception of students and practitioners. For the achievement of this purpose the following methods were used: a questionnaire-based study, information systematization, comparison, and summarization. The results of the research from the study were used for the evaluation of the profile of the accountant, for the development of the necessary set of features an accountant should hold, and finally, the results may be used for the future assessment of accounting study programs of higher educational institutions.
5
Sukanto, Eman, and Widaryanti Widaryanti. "PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 14, no. 1 (June 30, 2019): 42–58. http://dx.doi.org/10.34152/fe.14.1.42-58.
Full textAbstract:
This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students in the Jakarta and Central Java regions. This study uses a purposive sampling technique in data collection. Data was obtained by distributing questionnaires to each group. A total of 156 questionnaires were collected. Government auditor samples were distributed to Central BPK employees and inspectors in Central Java, Public Accountants, Internal Auditors, Corporate Accountants in several large companies in Jakarta and Central Java. While the questionnaire for lecturers and senior students was distributed to PTN and PTS in Jakarta and Central Java. Data analysis was carried out with One Way Analysis of Variance (Annova). The results showed that there is no difference in perception between government auditors and internal government, public accountants, corporate accountants, company internal auditors, accounting lecturers and accounting students about the capabilities that must be possessed by forensic accountants. There are differences in perceptions between government internal auditors, public accountants, corporate internal audits and accounting lecturers with senior accounting students about the capabilities that must be possessed by forensic accountants. There is no difference in perception between government auditors and company accountants with senior accounting students about the capabilities that must be possessed by forensic accountants. In addition, overall respondents gave a high assessment of the knowledge, traits, skills and abilities that Forensic Accountants must possess. This shows that the respondent agrees that a forensic accountant needs to have high abilities according to the AICPA FVS Section criteria.
6
Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.
Full textAbstract:
A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
7
Wahyuni, Anugrah Nur, and Sri Ayem. "Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi." JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) 5, no. 1 (July 10, 2021): 1. http://dx.doi.org/10.36339/jaspt.v5i1.393.
Full textAbstract:
This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant.
Keywords: Perception, Motivation, Asas Kemandirian and Interest
8
Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.
Full textAbstract:
This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
9
Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.
Full textAbstract:
Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting.
The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption.
Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
10
Rochayatun, Sulis, and Fitriya Andriyani. "Laba: Ketidakstabilan Makna." Jurnal Ekonomi Akuntansi dan Manajemen 17, no. 2 (September 28, 2018): 117. http://dx.doi.org/10.19184/jeam.v17i1.17327.
Full textAbstract:
The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds, an increase in economic capability, and a representation of company performance (semantics). Profit is also considered an indicator of corporate success and a tool for controlling management (pragmatics).
The results of this study indicate that profit has the meaning of denotation and connotation. Profit not only contains elements of materialism, not only as a form of capitalism, naum profit also contains elements of humanism. The reality of accountants results in the perception that profit is the matching between income and expense. In contrast to these conditions, the reality of non-accountant actually shows more aspects of humanism. These perceptions all have their own truths. This is because the reality that the informants refer to is also different. Thus we know that the meaning of the profit "text" is unstable.
Keywords: Earnings, Profit, Unstable, Perception
11
Prabandari, Kadek Putri, and I. Gst Ayu Eka Damayanthi. "Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas." E-Jurnal Akuntansi 29, no. 3 (December 25, 2019): 943. http://dx.doi.org/10.24843/eja.2019.v29.i03.p03.
Full textAbstract:
The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants.
Keywords : Knowledge; Ethical Sensitivity; Public Accounting; Idealism; Perception.
12
Wells, Paul. "Looking in the mirror." Pacific Accounting Review 27, no. 4 (November 2, 2015): 486–507. http://dx.doi.org/10.1108/par-09-2013-0091.
Full textAbstract:
Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.
13
Maiga, Adam. "Public Accountants, Senior Accounting Students, and Non-Accounting Senior Business Majors: Comparing their Perception of Corporate Ethics and Social Responsibility." Accounting and the Public Interest 19, no. 1 (February 1, 2019): 31–56. http://dx.doi.org/10.2308/apin-52388.
Full textAbstract:
ABSTRACT The purpose of this study was to analyze data collected from public accountants and students to assess differences in their perceived stakeholder and stockholder views. Paired-sample t-tests indicated that both public accountants and senior accounting students had a propensity to support the stakeholder view whereas non-accounting senior business students' perception of the stakeholder view was not significantly different from their perception of the stockholder view. One-way ANOVA results indicated that public accountants' perception of the stakeholder view was significantly higher than that of senior accounting students and both groups had significantly higher perceptions of the stakeholder view than non-accounting senior business students. On the other hand, non-accounting senior business students' perception of the stockholder view was significantly higher than that of both public accountants and senior accounting students. Furthermore, senior accounting students' perception of the stockholder view was significantly higher than that of public accountants.
14
Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
Full textAbstract:
The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
15
Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
Full textAbstract:
The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
16
Williams, Belinda. "The local government accountants’ perspective on sustainability." Sustainability Accounting, Management and Policy Journal 6, no. 2 (May 5, 2015): 267–87. http://dx.doi.org/10.1108/sampj-07-2014-0043.
Full textAbstract:
Purpose – This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential factors influencing the further development of their role. Design/methodology/approach – A mail survey approach was adopted across local government organisations with a deeper analysis provided through semi-structured interviews. Findings – Findings indicate that accountants are supportive of involvement in sustainability reporting, but their actual level differs significantly from the level of involvement they believe they should have, pointing to the existence of an execution gap. Potential factors are investigated, highlighting the limited integration of sustainability beyond the organisational level, the lack of understanding of sustainability by accountants and the current need for further up-skilling by accountants. Research limitations/implications – The study enhances understanding of the accountant’s perception towards sustainability reporting practices within the public sector, with particular focus on local government. Originality/value – This is an exploratory study examining an area of accounting in local government in which there are few others. It seeks to contribute to the literature by exploring and examining the accountant’s perception towards sustainable development and their current and future prospects in the reporting process in the local government sector in Australia.
17
Anisah, Nur, and Langgeng Prayitno Utomo. "Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah." Assets: Jurnal Akuntansi dan Pendidikan 6, no. 2 (October 27, 2017): 107. http://dx.doi.org/10.25273/jap.v6i2.1301.
Full textAbstract:
<p><em>This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.</em></p><p><em>Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions</em></p>
18
Ahn, Paul D., and Kerry Jacobs. "Accountants’ incessant insecurity." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 2019): 2421–50. http://dx.doi.org/10.1108/aaaj-01-2017-2815.
Full textAbstract:
Purpose The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature on accountant identity highlights insecurity caused by promotion criterion to partnership, which requires accountants to win new work for their employers and leads to overtime, as a serious problem which has permeated the accounting profession. However, there have been few studies that explore whether accountants who moved to the public service, where they have stronger job security and can enjoy work-life balance, have resolved the insecurity problem, although a neoliberalism turn accompanied by New Public Management-style reforms has increased the number of accountants in public service. Therefore, the authors of the current study aim to fill this gap in the literature by exploring the identity transitions of South Korean (hereafter Korean) accountants who joined the public service. Design/methodology/approach The authors theorise the nature of the process of identity adaptation with conceptual tools from Pierre Bourdieu, such as habitus and capital, and examine whether the accountants took a “vision-of-division” or a “di-vision” strategy in the public service to secure their identity. For this purpose, the authors interviewed accountants and their non-accountant colleagues, and investigated other written sources, such as newspaper articles and business cards. Findings The authors found that Korean accountants in Big-4 firms dealt with the same insecurity issues as accountants in western countries and perceived public service as an attractive alternative to remove this insecurity. However, accountants who joined the public service found themselves confronted with different types of problems, such as accounting/costing work being regarded as demeaning, which made their identity insecure. Therefore, some accountants took a di-vision strategy that makes the difference between themselves and typical public servants less visible by avoiding accounting/costing work, using bureaucratic designations and de-emphasising their accounting credentials. Accountants took this strategy because the symbolic value of their accountancy qualifications grew weaker over time, due to the increase in the number of qualified accountants, and because the public service field valued bureaucratic habitus and capital more highly than those of the accountants. Originality/value From a methodological aspect, the authors collected participants’ business cards and analysed which designations/credentials they chose in order to create a certain perception. This analysis helped the authors understand how accountants work on their identity by de-emphasising accounting credentials to secure their identity in an organisational field. In a theoretical dimension, the current study argues that the symbolic capital of accounting credentials is dependent on the organisational and social context in line with Bourdieu, and, contrary to Bourdieu, on the supply and demand in the professional labour market.
19
Tumirin, Tumirin, Neny Jayanti, and Umaimah. "Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 4, no. 1 (July 3, 2019): 43–60. http://dx.doi.org/10.34202/imanensi.4.1.2019.43-60.
Full textAbstract:
Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Abstract Aim of this research is test of difference perception betwen educator accountant and public accountant of Islamic Accounting. In this research, Islamic Accounting measured by four indicator that are business activity characteristic of Islam, characteristic accounting of Islam, Islam User accounting and gool of Islamic Accounting. This research use quantitative methods. Questionnaire distributed to responden. The number of respondens are 54 educator accountants and 55 public accountants. The result can be concluded that hypothesis of alternative is accepted. There is difference of perception between educator accountant and public accountant of Islamic Accounting.
20
Hatane, Saarce Elsye, Fenia Agustin Gunawan, and Stella Wulan Pratama. "Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice?" Journal of Education and Learning (EduLearn) 15, no. 3 (August 1, 2021): 335–45. http://dx.doi.org/10.11591/edulearn.v15i3.19870.
Full textAbstract:
This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.
21
Flynn, Antoinette, Emily Kate Earlie, and Christine Cross. "Gender equality in the accounting profession: one size fits all." Gender in Management: An International Journal 30, no. 6 (August 3, 2015): 479–99. http://dx.doi.org/10.1108/gm-06-2015-0048.
Full textAbstract:
Purpose – This study aims to examine both male and female accountants’ perceptions of female career progression in the Accounting Profession in Ireland. This study is set in the context of a steady rise in the total proportion of female members across the seven accountancy bodies worldwide and the recent acknowledged failure of larger accountancy firms to promote women to senior levels in equal measure compared to male colleagues. Design/methodology/approach – A quantitative study (with a qualitative component) was undertaken to gather the opinions and perceptions of Irish accounting professionals on their career progression, gender-related barriers and obstacles, the “glass ceiling”, networking and flexible work arrangements. The sample of respondents reflected the diversity of accounting disciplines and gender divide in the wider population. Findings – Evidence of a divergence between the perception and the reality of the lived experience of female accountants, across the gender divide, was found. While respondents believe they have not experienced gender-related barriers in their career progression, it is clear that both genders believe that women succeed in this profession by adapting to masculine occupational values and norms. Originality/value – These findings contribute to the extant literature on career progression of women and augment the female management and career development literature. The inclusion of the perception and comparison of male colleagues is of particular interest.
22
Zainal Abidin, Zubaidah, Frances Penafort Ponnu, and Marzlin Marzuki. "Impediments to women accountants' career progression in Malaysia." Social and Management Research Journal 3, no. 2 (December 1, 2006): 57. http://dx.doi.org/10.24191/smrj.v3i2.5114.
Full textAbstract:
This study examines women in the accounting profession, their perceptions of their own career barriers in their organization, and identifies possible reasons why they leave their organizations and ways to retain them. Seven measurable constructs were established: exclusionary environment;family responsibility; workplace benefit; job jlexibility; corporate policies; job stress; and job demand. A multiple regression analysis is used to explain the effects ofwomen accountant s perception of impediments on career progression. Except for elements ofjob stress, where they appear significant in isolation with career progression, most of the findings disclosed no correlations with career advancement ofwomen accountant. Incidentally, marital status is significantly positively related to career progression. The reasons for leaving the organization indicated by the women accountants' are job demand, work family policy, gender discrimination and etc. Work-family policies such as child care and flexi-time are the most consistent benefits quotedby respondents that will enhance retention of employees.
23
Irwansyah, Irwansyah, Madani Hatta, and Ghulam Ferdi Al Masriki. "The Business Owners SMES Sector of Intention to Use The Sevices By External Accountants." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 6, no. 2 (February 8, 2019): 57–70. http://dx.doi.org/10.21107/jaffa.v6i2.4934.
Full textAbstract:
This study aimed to prove attitude toward behavior, subjective norm, perceived behavioral control, perception of the business owners SMEs sector about competence of the accountant external, size of business, and competitive industries has positive effect on the intention to use the services from external accountants. Respondents in this study were 67 business owners in SMEs sector in Bengkulu city. The method of collecting data in this study using a survey by questionnaires to the respondents either directly. The data was analyzed by using SmartPLS 3.0. The result show that attitude toward behavior, subjective norm, perceived behavioral control, external accountant to be competent, size of business, and competitive industries has positive effect on intention to use the services from external accountants.
24
Mistry, Vinal, Umesh Sharma, and Mary Low. "Management accountants' perception of their role in accounting for sustainable development." Pacific Accounting Review 26, no. 1/2 (April 8, 2014): 112–33. http://dx.doi.org/10.1108/par-06-2013-0052.
Full textAbstract:
Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach – The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants' perceptions of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory. Findings – Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations' management accountants play in accounting for sustainable development. Research limitations/implications – This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. Practical implications – This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. Originality/value – This paper provides a review of the current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.
25
Caglio, Ariela, and Mara Cameran. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics." Abacus 53, no. 1 (January 23, 2017): 1–27. http://dx.doi.org/10.1111/abac.12098.
Full text
26
Listya Adriani Sidartha, Ayu, and I. Ketut Sujana. "Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri." E-Jurnal Akuntansi 30, no. 8 (August 25, 2020): 2138. http://dx.doi.org/10.24843/eja.2020.v30.i08.p19.
Full textAbstract:
This study aims to determine the influence of idealism, emotional intelligence and ethics on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants with self-confidence as a moderating factor. The population in this study Accounting Professional Education Students (PPAk) and the total sample of 40 accounting profession students using the technique of determining the sample of saturated data. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that idealism, emotional intelligence and ethics have a significant positive effect on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants and the results of research on self-confidence as a moderating variable, showing that self-confidence is able to strengthen the influence of idealism, emotional intelligence and ethics on ethical perception accounting profession students regarding the ethical behavior of accountants.
Keywords: Idealism; Emotional Intelligence; Ethics; Ethical Perception; Confidence.
27
Bogdan, Victoria, Delia Deliu, Tomina Săveanu, Olimpia Iuliana Ban, and Dorina Nicoleta Popa. "Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis." Sustainability 12, no. 18 (September 11, 2020): 7505. http://dx.doi.org/10.3390/su12187505.
Full textAbstract:
This research aims to investigate whether gender and age of Professional Accountants influence their opinion upon accounting judgments and sustainable decision-making. Through a questionnaire, accountants were interrogated about their education, professional profile, age, gender, personality traits, and their perception on accounting judgment and professional behavior. On one hand, results showed that women accountants are more inclined to comply with accounting regulations and more interested in following an ethical behavior. Moreover, women tend to be more interested in fulfilling managers’ expectations and more willing to collaborate. On the other hand, men accountants proved to be more independent in judgments and more skeptical. Furthermore, men have a greater propensity to make accurate, sustainable judgments, considering the evaluation of goodwill as more important than women. However, no correlations were found between age, gender and accountants’ perception on the theoretical framework of professional accounting judgment. As the age of accountants grows, the compliance degree to regulations increases. This study adds value to gender accounting literature by the way it examines accountants’ behavior and perception towards accounting judgments and sustainable decisions in correlation to gender diversity and age.
28
Magdalena, Renna. "The Implementation of Management Accounting Practices (Maps): Managers’s Perception." International Journal of Scientific Research and Management 8, no. 05 (May 26, 2020): 1804–11. http://dx.doi.org/10.18535/ijsrm/v8i05.em06.
Full textAbstract:
The purpose of this study is to investigate the implementation of Management Accounting Practices (MAPs) in Food Industries in Bali Island. MAPs in this Study will be measured by Costing Systems, Performance Measurement System (PMS), Decision Support System (DSS). The data for this study was obtained from questionnaire distributed to 100 Finance and Accounting managers. Descriptive Statistics frequency of using MAPs will be the main discussion of this study. Further interviews were also conducted to get more detailed picture of MAPs. Current state of MAPS at Food Industries may provide directions to other industry players regarding current MAPS trends and future trends. Accountant educators can get an idea of managerial accounting skills to prioritize for teaching prospective accountants.
29
Ramadhan, Setiawan Budi, and Gunasti Hudiwinarsih. "The accounting students� perception towards accounting professions." Indonesian Accounting Review 5, no. 2 (December 1, 2015): 179. http://dx.doi.org/10.14414/tiar.v5i2.648.
Full textAbstract:
This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.
30
Malaquias, Rodrigo Fernandes, and Pablo Zambra. "Complexity in accounting for derivatives." Accounting Research Journal 33, no. 1 (December 19, 2019): 108–27. http://dx.doi.org/10.1108/arj-11-2017-0192.
Full textAbstract:
Purpose The purpose of this study is to analyze the perception of accountants in relation to the complexity of accounting for financial instruments and in relation to the disclosure of financial instruments in annual reports. Both aspects are relevant for the external users, and for the firms’ internal management. Design/methodology/approach The database comprises questionnaires answered by accountants from Brazil and Chile. Data were analyzed based on reliability statistics and multivariate regression analysis. Findings The main results indicate that accountants perceive the accounting for derivatives, hedge accounting, fair value measurement of financial instruments and the respective disclosure of these operations as a complex issue. These findings are interesting considering that there are detailed accounting standards relating to financial instruments. Research limitations/implications The results indicate that education and gender affect the perception of complexity about accounting of derivatives. Practical implications Findings from this research show that accountants do perceive derivatives as complex items for accounting, particularly accounting for hedges. Social implications The results can motivate some initiatives for training activities and for teaching academic content about financial instruments in undergraduate courses. Originality/value To the best of the authors’ knowledge, this is the first study that tests some personal characteristics of accountants (namely, professional experience, education and gender), in contrast to their perceptions about complexity of accounting for derivatives.
31
Nowak, Marta. "Statutory auditors’ self-perception and their perception of audited companies and accountants. Behavioral research with the use of metaphors." Zeszyty Teoretyczne Rachunkowości 2019, no. 103 (159) (September 8, 2019): 227–42. http://dx.doi.org/10.5604/01.3001.0013.3084.
Full textAbstract:
The study investigates the self-perception of statutory auditors and their perception of accountants, the relationship between accountants and statutory auditors, and the perception of audited companies. The research presented in the paper has a behavioral character. The methods and subject are both derived from psychology, social sciences, and linguistic and cognitive sciences. The research takes a qualitative approach. It uses projection, metaphors, and narrative analysis. The findings show that accountants are perceived by statutory auditors mainly in the context of their hard work, the necessity to constantly learn, that they are cunning and used by other workers, and that they are underestimated by their superiors. Auditors characterize themselves as clever, hard-working, face problems of unstable and unclear regulations, and that they oppose an audited company’s owners. Auditors have an organic, mechanistic, and systemic view of companies, perceiving them mostly in the context of different parts (organizational units) that work together.
32
Kabalski, Przemysław. "Perception of accountants by Polish secondary school students." Zeszyty Teoretyczne Rachunkowości 2019, no. 102 (158) (June 16, 2019): 31–50. http://dx.doi.org/10.5604/01.3001.0013.2451.
Full text
33
Ramdani, Muhammad Reza, and Ismi Ayu Lestari. "Rekognisi Publik Pengguna Pelayanan Akuntan Terhadap Tingkat Moralitas Akuntan Publik." Jurnal Akuntansi dan Pajak 19, no. 2 (February 25, 2019): 170. http://dx.doi.org/10.29040/jap.v19i2.269.
Full textAbstract:
This study aims to determine the public Recognition of public accountant service users to the level of Morality of public accountants. Where the public users of public accounting services or the users of financial statements consists of internal parties represented by directors or managers of companies go public and external parties represented by investors and creditors who are respectively securities firms and conventional banks in the city of Makassar. The research method used descriptive qualitative approach through the process of observation and spreading questionnaire (questionnaire). Primary data obtained through the distribution of questionnaires to respondents public users of public accounting services. The rate of return of questionnaires was 95.3% or 41 questionnaires from 43 questionnaires distributed. The result of the research shows that public perception of public accountant service user to integrity of public accountant either show positive value or most give answer agree on questionnaire sheet. So this research concludes that public perception of public accountant service user to integrity level of public accountant in Makassar city is positive or still in high level of integrity.
34
Wijayanti, Dwi Marlina, Frisky Jeremy Kasingku, and Risa Rukmana. "Ethical Dilemmas on Accountants." Abstract Proceedings International Scholars Conference 5, no. 1 (August 15, 2019): 177. http://dx.doi.org/10.35974/isc.v5i1.1533.
Full textAbstract:
Abstract: Internal factors play an important role in decision making, especially under ethical dilemma conditions. Therefore, we examine the internal factors of individuals such as gender, age, and level of education in making decisions under ethical dilemma circumstances. This study uses a survey by Aluchna and Mikolajczyk and Eweje and Brunon to collect data. 86 undergraduate and 19 postgraduate students are the respondents for this study. Nonparametric chi-square tests are conducted to test the hypotheses. As a result, women are more ethical than men. Age does not affect the attitude when faced with ethical dilemmas. Moreover, there is no difference in perception between age and level of education toward ethical dilemmas. This study contributes for practical field. Human resource can consider which person to recruit to fit a job, and early ethical education should be done in order for the individual to reach the highest ethical stage.
35
Nelson, Sandra J., Susan Moncada, and Douglas C. Smith. "Written Language Skills of Entry-Level Accountants as Assessed by Experienced CPAs." Business Communication Quarterly 59, no. 4 (December 1996): 122–28. http://dx.doi.org/10.1177/108056999605900412.
Full textAbstract:
Experienced CPAs were surveyed to examine the perception of the written lan guage skills of entry-level accountants. The results suggest that written lan guage fundamentals in word selection and usage, sentence and paragraph construction, and other grammar and mechanics remain a problem for entry- level accountants.
36
Nga, Joyce K. H., and Soo Wai Mun. "The perception of undergraduate students towards accountants and the role of accountants in driving organizational change." Education + Training 55, no. 6 (August 9, 2013): 500–519. http://dx.doi.org/10.1108/et-07-2012-0074.
Full text
37
Kurnia, Kurnia. "PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (February 2, 2017): 202. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.2136.
Full textAbstract:
The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
38
Kurnia, Kurnia. "PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (September 17, 2018): 199–218. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.294.
Full textAbstract:
The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
39
Al-Absy, Mujeeb Saif Mohsen, and Ku Nor Izah Ku Ismail. "Accountants’ Perception on the Factors Affecting the Adoption of International Financial Reporting Standards in Yemen." International Journal of Financial Research 10, no. 4 (May 6, 2019): 128. http://dx.doi.org/10.5430/ijfr.v10n4p128.
Full textAbstract:
This study examines accountants’ perception whether or not the following factors ــgovernment policy, capital market, economic growth, external environment/international exposure, professional bodies, education level of accountants, company size, initial cost of International Financial Reporting Standards (IFRSs) adoption and culture affect the adoption of IFRSs in Yemen. It also examines the differences of opinion among academicians and practitioners with regard to these factors. A questionnaire survey involving 41 Yemeni accounting postgraduate students in Malaysia’s public Universities was conducted. The results indicate that the majority of respondents believe that the lack of government policy, absence of capital market, lack of economic growth, lack of professional bodies, weakness in the education level of accountants, the small size of the companies and initial cost of IFRSs adoption affect the adoption of IFRSs in Yemen. The study also shows that the international environment has a weak effect on IFRSs adoption while the Yemeni culture does not affect IFRSs adoption. The finding may help both policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) to consider these factors and make more precise decisions regarding IFRSs adoption.
40
Del Pozo-Antúnez, José, Antonio Ariza-Montes, Francisco Fernández-Navarro, and Horacio Molina-Sánchez. "Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception." International Journal of Environmental Research and Public Health 15, no. 11 (November 1, 2018): 2437. http://dx.doi.org/10.3390/ijerph15112437.
Full textAbstract:
The Job Demand-Control and Job Demand-Control-Support (JDCS) models constitute the theoretical approaches used to analyze the relationship between the characteristics of labor and occupational health. Few studies have investigated the main effects and multiplicative model in relation to the perceived occupational health of professional accountants. Accountants are subject to various types of pressure in performing their work; this pressure influences their health and, ultimately, their ability to perform a job well. The objective of this study is to investigate the effects of job demands on the occupational health of 739 accountants, as well as the role of the moderator that internal resources (locus of control) and external resources (social support) have in occupational health. The proposed hypotheses are tested by applying different models of neural networks using the algorithm of the Extreme Learning Machine. The results confirm the relationship between certain stress factors that affect the health of the accountants, as well as the direct effect that the recognition of superiors in occupational health has. Additionally, the results highlight the moderating effect of professional development and the support of superiors on the job’s demands.
41
Lukman, Hendro, and Sugim Winata. "PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PERGURUAN TINGGI SWASTA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOUR." Jurnal Akuntansi 21, no. 2 (June 8, 2017): 208. http://dx.doi.org/10.24912/ja.v21i2.195.
Full textAbstract:
The purpose of this study is to see how the attitude, subject norms, perceived behavior control and intention to behavior for a career as a public accountant in the perception of accounting students at private universities in Jakarta by using the approach of The Theory of Planned Behaviour (TPB). Data collected for processed were total of 106 questionnaires. Data processed by using Stata, showed that attitude, subject norms and perceived behavior control has a weak correlation and no significant effect among those variables, on student intention became public accountants, and to the behavior of a career as a public accountant through intention as mediating variable. However, the relationship between intention on student become a public accountant to the behavior of a career as a public accountant has a strong relationship and have a significant impact. It can be concluded that the respondents' interest in working as a public accountant only temporarily as a stepping stone to other professions
42
et al., Monteiro. "Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective." International Journal of ADVANCED AND APPLIED SCIENCES 8, no. 9 (September 2021): 15–28. http://dx.doi.org/10.21833/ijaas.2021.09.003.
Full textAbstract:
Accounting conservatism and Accounting-based Earnings Management Practices (AEMP) introduce bias in financial information (FI), thereby influencing stakeholder behavior in the decision-making process. This study aims to analyze, from the certified accountants’ perspective, the AEMP in Portugal. Specifically, it analyses (1) the development of the AEMP and its impact on FI reporting, (2) the main hampered on its implementation, and (3) the need for the instruments and corporate governance mechanisms to mitigate the AEMP. Besides this research analyses (4) the relationship between the certified accountant’s characteristics (gender, age, professional experience, educational qualifications, and training area. To achieve the proposed objectives, we have used a quantitative methodological approach with a survey questionnaire, conducting an empirical study based on a sample of certified accountants. Based on a sample of 159 certified accountants, the results found that the majority of respondents indicate that Portuguese companies develop AEMP and that these practices have a negative and significant impact on the quality of financial statements (FS). Moreover, most certified accountants point out that is important to adopt measures that will prevent the abuse of AEMP and the main instruments for this are the establishments of more precise and concrete accounting standards and the application of the sanctions. The results also indicate that the audit committee and efficient internal control are corporate governance mechanisms AEMP able of mitigating the effects of the AEMP. Finally, the individual characteristics of certified accountants, such as professional experience, educational qualifications, and training area, significantly influence their perception of the need to mitigate the AEMP. This study presents relevant contributions to theory and practice. First, it develops the literature that evaluates AEMP, particularly in Portugal, where studies are scarce. Second, this study is original because it considers the relationship characteristics of accounting and AEMP professionals. Third, it allows entities that operate in accounting standardization and for accountants and FI users to have a more in-depth knowledge of the AEMP’s instruments and mechanisms.
43
Srirejeki, Kiky, Saras Supeno, and Agus Faturahman. "Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant." Binus Business Review 10, no. 1 (March 31, 2019): 11–19. http://dx.doi.org/10.21512/bbr.v10i1.5232.
Full textAbstract:
The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
44
Rathnasiri, U. A. H. A., and R. M. S. Bandara. "The Forensic Accounting in Sri Lanka “Perception of Professional Accountants”." Kelaniya Journal of Management 6, no. 2 (April 24, 2018): 68. http://dx.doi.org/10.4038/kjm.v6i2.7546.
Full text
45
Patten, Dennis M. "The differential perception of accountants to Maccoby's head/heart traits." Journal of Business Ethics 9, no. 10 (October 1990): 791–98. http://dx.doi.org/10.1007/bf00383277.
Full text
46
Kumar, Anil. "Auditing the Auditors: An Indian Perspective." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 384. http://dx.doi.org/10.5296/ijafr.v8i4.13920.
Full textAbstract:
Setting up of National Financial Reporting Authority (NFRA) in India as an independent regulator to audit the auditors has renewed a debate on ‘peer review’ and ‘independent review’. While the global practice is that of an independent oversight over the auditors, the professional body of auditors in India- Institute of Chartered Accountants of India (ICAI) is opposed to the move of the government to appoint a regulator over auditors. This paper examines the perception of auditors and other stakeholders in India on the mechanism of auditing the auditors. The study finds that all stakeholders including practicing public accountants believe that the present state of auditing is not satisfactory in India. The difference in perception is on the setting up of the independent authority (NFRA) to audit the auditors. While the chartered accountants in India believe that self-regulation over the auditors through the existing mechanism may be made more effective, the other stakeholders overwhelmingly support the quasi-regulatory body for independent review of audit service.
47
Akers, Michael D., Robert E. Jordan, and Grover L. Porter. "An Examination Of Management Accountants Use And Perception Of Expert Systems." Review of Business Information Systems (RBIS) 3, no. 2 (April 1, 1999): 59–63. http://dx.doi.org/10.19030/rbis.v3i2.5428.
Full textAbstract:
Although there has been a number of articles written about the possible use of expert systems by management accountants, there has been limited research to support such predictions. The primary purposes of this paper are to examine management accoun-tants use and perceptions of expert systems. A survey instrument was designed to eli-cit responses (Likert scale and open-ended) about management accountants' perceptions of the current and future use of expert systems and to determine their knowledge, interest and involvement with such systems. The findings of this study indicate that although respondents are moderately interested and involved with expert systems, they have a limited knowledge of those systems. The respondents do agree that expert systems will be utilized more in the future, and that management accountants will be involved in the development and use of expert systems. Expert systems will be utilized to reduce inventories and improve productivity. The respondents, however, do not agree that expert systems are currently used for the management accounting applications used in this study. Also, their expectations regarding the current and future use of expert systems are significantly different. Expectations of the future use of expert system can be found in management accounting literature over the past fifteen years. The findings of this study indicate prior expectations have not materialized.
48
Maggalatta, Alif, and Desi Adhariani. "For love or money: investigating the love of money, Machiavellianism and accounting students’ ethical perception." Journal of International Education in Business 13, no. 2 (May 22, 2020): 203–20. http://dx.doi.org/10.1108/jieb-09-2019-0046.
Full textAbstract:
Purpose The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors. Design/methodology/approach This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia. Findings The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students. Research limitations/implications The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses. Originality/value Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.
49
Li, Kaodui, Osei-Assibey Mandella Bonsu, Kwabena Evans Asare, Beraud Jean-Jacques Dominique, and Boadi Johnson. "Accountants Perception on Effectiveness of Corporate Fraud Detection and Prevention Methods in Ghana." International Journal of Accounting and Financial Reporting 8, no. 3 (July 24, 2018): 78. http://dx.doi.org/10.5296/ijafr.v8i3.13398.
Full textAbstract:
The purpose of the study is to find out the perceptions of Accountants and Auditors on effectiveness of corporate fraud detection and prevention methods among selected financial Institutions in Ghana. The population samples of the study comprising Accountants and Auditors in a selected financial Institutions in Ghana using a structured survey of questionnaires.It was revealed in the study that, organizational quite utilized data mining, digital analysis, internal Control and improvement and fraud prevention and detection training in combating fraud. However, the findings also shows that, organization use of password protection, Cash Review, Annual Auditing, Whistle blowing policy were less often utilized even though having the highest rating of effectiveness. Accountants, Auditors and management of Financial Organizations should considering using the most effective prevention and detection methods like Cash Review, Annual Auditing, whistle blowing and installation of Password protection on computers based on the findings.The study contributes to the literature on the effectiveness of fraud detection and prevention methods particularly for West African Countries and other emerging nations. The study may be terrific to Practitioners regarding the assessment of the contemporary level of fraud detection and prevention methods on financial Institutions in Ghana and beyond.
50
Rosalina, Dhian, Kartika Yuliari, Warsani Purnamasari, and Muhammad Rizqi Zati. "FACTORS AFFECTING INTENTION IN ACCOUNTING STUDY PROGRAM STUDENTS CHOOSING THE PUBLIC ACCOUNTANT PROFESSION." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 6, no. 1 (May 27, 2020): 86–95. http://dx.doi.org/10.31289/jab.v6i1.3262.
Full textAbstract:
The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.