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Journal articles on the topic 'Accountants'
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1
Sibarani, Blasius Erik, and Citra Anggreani. "THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS." Jurnal Akuntansi 13, no. 1 (February 27, 2023): 12–20. http://dx.doi.org/10.33369/jakuntansi.13.1.12-20.
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The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
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El-Halaby, Sherif, and Khaled Hussainey. "A holistic model for Islamic accountants and its value added." Corporate Ownership and Control 12, no. 3 (2015): 164–84. http://dx.doi.org/10.22495/cocv12i3c1p5.
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The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a holistic model for Islamic accountants. Findings – The main novel findings for the study is that, the characteristics of accountant from the Islamic view should contains personal, ethical, religion and professional qualifications which indicates the holistic approach for Islamic sharia related to Islamic accountants. There is a role for accountant towards investor’s thorough good disclosure in the annual reports and guaranty the compliance of IFI’s working with sharia. These characteristics and roles support the significance of Islamic accountant’s position in the IFI. Originality/value – The paper develops the existing research that linking the Islamic banking with Islamic accountants. The paper novel to contribute by introducing benchmark for Islamic accountants which depends on Islamic holistic model through exploring the Islamic Accountant’s characteristics, we enable academics and researchers to consider the impact of these appointment qualifications on teaching and researching international accounting issues and explore for what extent the Islamic professional’s certificates as CIPA comply with this benchmark
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Hatfield, Richard Charles. "The Effect of Staff Accountant Objectivity in the Review and Decision Process: A Tax Setting." Journal of the American Taxation Association 23, no. 1 (March 1, 2001): 61–74. http://dx.doi.org/10.2308/jata.2001.23.1.61.
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Prior studies report that less experienced staff accountants are often susceptible to confirmation bias in the evaluation of evidence. This bias results in nonobjective information evaluation by staff-level accountants. This study examines how the perceived objectivity of the staff accountant and the manager's own client advocacy affect the manager's use of the staff accountant's research report when formulating client recommendations. The results suggest that objectivity judgments made by partner-/manager-level accountants are influenced by whether the staff accountant's research report confirms their initial opinion. Further, the confirmatory nature of the research report affects the manner in which the report is incorporated into a client recommendation. Nonconfirming research reports were given more weight than confirming research reports. Preference for client-favorable outcomes was found to affect the weight given to staff accountant research reports as well.
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Borges Tiago Campos, Priscilla, and Poliano Bastosda Cruz. "The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil." New Challenges in Accounting and Finance 5 (April 2021): 67–78. http://dx.doi.org/10.32038/ncaf.2021.05.05.
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This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.
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Kristiantari, I. Dewa Ayu, Made Sudarma, Lilik Purwanti, and Ali Djamhuri. "Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 140–54. http://dx.doi.org/10.14453/aabfj.v17i3.09.
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For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the study's findings, public accountants have various ethical perspectives. The idealist kind of public accountant views ethics as extending beyond compliance with the code of ethics and rules and grounds his behavior on the principles he believes in. The pragmatic type of public accountant limits ethics to compliance with the code of ethics and regulations. Different behaviors result from different understandings. While the idealistic public accountant can avoid unethical action, the pragmatic public accountant is easily drawn into it.
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Yessica, Yessica, and Sujoko Efferin. "WORK LIFE HARMONY AKUNTAN: KAPAN DAN MENGAPA?" EKUITAS (Jurnal Ekonomi dan Keuangan) 6, no. 2 (June 30, 2022): 180–202. http://dx.doi.org/10.24034/j25485024.y2022.v6.i2.4275.
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Accountant profession, especially consultant, is known with inflexible and overloaded work stereotypes. Thus, accountants tend to experience difficulties in balancing time spent in aspects of work and others. Therefore, the concept of work life harmony is more in line with accountants, where everyone has their respective compositions for harmony. The company strives to facilitate through various work life programs. However, those programs can’t accommodate all employee’s needs. So, companies arrange organizational values and activities aimed at empowering accountants. Through empowerment, accountants can help themselves to overcome conflicts and achieve harmony. This study used qualitative interpretive paradigm and aims to understand the linkages of organizational values and employee empowerment to the achievement of work life harmony for PT S accountants. The results indicate that organizational values translated into various empowerment activities contribute to the achievement of accountant harmony, which appears to be subjective and psychological well being of accountants. The organization still has various limitations in supporting that achievement. At a stage where everything depends on accountants’s intrinsic motivation, the organization can no longer help that achievement. Therefore, it is important for accountants to strive to achieve their own harmony.
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Suryani, Ani Wilujeng, Miftahul Jannah, and Hazreel Hasmi. "They Have Never Changed: Accountants in Movies." Jurnal Dinamika Akuntansi dan Bisnis 11, no. 1 (February 28, 2024): 77–102. http://dx.doi.org/10.24815/jdab.v11i1.33428.
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The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants’ character scene in accordance with the description criteria, and interpreting the characters denotatively, connotatively, and mythically. The findings demonstrate that the stereotype of accountants shown in movies is consistent with societal preconceptions, such as being a man's occupation, having a bean counter, being introverted, and committing money theft. However, in some movies, accountants are portrayed positively. This negative depiction of accountants may cause students to be reluctant to choose accountants as their career choice. Thus, public accounting firms will encounter difficulties in recruiting and sustaining their businesses. Framed with the social representation theory, this study contributes to the accounting literature by focusing on the depiction of the accountant's character shown in the film by using semiotic analysis to investigate the depiction of accountants in films released since 2000.
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Shah Ismail, Mohd Hafizuddin, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, SPI 1 (March 15, 2019): 27–36. http://dx.doi.org/10.32861/jssr.spi1.27.36.
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Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
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Hafizuddin Shah Ismail, Mohd, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 894–903. http://dx.doi.org/10.32861/jssr.spi5.894.903.
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Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
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Van Hees, Jan. "Accountant en inbrengtransacties." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 9 (September 1, 2002): 387–92. http://dx.doi.org/10.5117/mab.76.21788.
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De rol van accountants bij inbrengtransacties (inbreng in natura) houdt de accountancy en juridische/notariële gemoederen al lange tijd bezig. In maart 2002 publiceerde het Koninklijk NIVRA de Ontwerp-Richtlijn 860 ‘De betrokkenheid van de accountant bij inbrengtransacties’. Naast een uitvoerige bespreking van het juridische kader, wordt in deze ontwerprichtlijn stilgestaan bij diverse praktische aspecten van dit onderwerp waarmee accountants veelvuldig worden geconfronteerd. In dit artikel wordt, na een korte samenvatting van belangrijke in de ontwerp-richtlijn behandelde onderwerpen, in het bijzonder stilgestaan bij de agioproblematiek, de vraag of accountants zelf waarderen en de zogenaamde ‘tweede verklaring’.
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Iqbal, Syaiful, and Putri Wulanditya. "Accountant’s Heroism to Report Fraud Collectively through Organizational Support." Jurnal Ilmiah Akuntansi 8, no. 2 (December 31, 2023): 510–27. http://dx.doi.org/10.23887/jia.v8i2.69944.
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Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental activity which was designed in the form of a 2x2 between-subject, by involving master accounting students and chartered accountant programs as participants. Then, data was analyzed using an independent sample t-test and analysis of variance to confirm the hypothesis. The results provide evidence that the likelihood of accountants intending to whistleblowing is more substantial when done collectively than individually, and the presence of organizational support strengthens whistleblowing intentions compared to those who do not receive organizational support. These findings contribute to supporting discussion in behavioral accounting and triggering companies to pay attention to the accountant's role as a whistleblower, and thus, support whistleblowing that accountants may carry out.
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Roberts, Diane H. "U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870." Accounting Historians Journal 47, no. 2 (August 28, 2020): 21–33. http://dx.doi.org/10.2308/aahj-17-006.
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ABSTRACT “Accountant” and “Accountant, Public” listings in New York and Philadelphia city directories from 1850 to 1870 were used to explore accountants' practice conditions and whether their children also became accountants. Children are likely to pursue parental occupations if economic conditions experienced during childhood are positive. Record linkage methodology connected the accountants in Littleton's (1942) compilation of 123 accountant city directory listings and the additional 21 accountants located during research with census and other records showing occupation and kinship information. While no elite accountant community existed, successful accountants remained accountants and passed their accountant occupation onto sons. Other accountants successfully changed occupations and their sons adopted those jobs. Overall, 36 percent of these accountants were immigrants, with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities.
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Williams, Belinda, Sumit Lodhia, Mitali Panchal Arora, and Lisa McManus. "The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils." Managerial Auditing Journal 36, no. 2 (February 22, 2021): 314–33. http://dx.doi.org/10.1108/maj-02-2020-2558.
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Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. Design/methodology/approach The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a theoretical framing for the study. Findings The findings reveal an increase in the use of accountants across time in the preparation of voluntary information, being used in a variety of roles because of their financial abilities and analytical skills. The results also indicate a shift has occurred with more emphasis being placed on cross-departmental approaches to NFP incorporating the accountant. These results suggest a greater recognition of the role of accountants in NFR and a dilution of accountant’s boundaries in relation to their existing traditional focus. Research limitations/implications This study contributes to the academic NFR literature by providing evidence of an institutional shift that is occurring with the accountant’s role widening to a broader context beyond their traditional roles. Practical implications This longitudinal study provides practical evidence to management of the potential offered by accountants as the public sector seeks to achieve higher levels of accountability and transparency. Policy implications also arise in relation to the need for development of quality assurance guidelines and further education and training as the public sector embarks on the journey of NFR. Originality/value To the best of the authors’ knowledge, this study is the first that has explored the evolution of NFR over a period of time through its focus on the role of accountants.
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Anwar, Yuli. "Differences in individual demographic factors in the public accountant's ethical judgment process." Accounting Journal of Binaniaga 4, no. 01 (September 23, 2019): 1. http://dx.doi.org/10.33062/ajb.v4i01.309.
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This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment.
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Anwar, Yuli. "Differences in individual demographic factors in the public accountant's ethical judgment process." Accounting Journal of Binaniaga 4, no. 01 (July 29, 2019): 1. http://dx.doi.org/10.33062/ajb.v4i01.355.
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This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment
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Salleh, Kalsom, Usha Rani, Noni Abdul Razak, and Shahril Baharim. "Traits and Relevant Skills of the Forensic Accountant: Empirical Survey of Public Sector Organisations." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (December 20, 2010): 1–8. http://dx.doi.org/10.58458/ipnj.v01.01.01.0001.
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Forensic accountants play an important role in government where they need to look for signs of suspicious financial activity and fraudulent activities. According to Digabriele (2008), forensic accountants should possess various combinations of skill and knowledge including accounting, auditing, law, investigation techniques along with strong ethical values and soft skills. There is no research carried out in Malaysia which investigates on the essential traits and relevant skills of forensic accountants in the public sector organisations. Therefore, the main objective of this empirical survey is to investigate the perceptions of public sector accountants and other professionals such as accounting academicians and users of forensic accounting services on the essential traits and relevant skills of forensic accountants in the public sector organisations. The scope of essential traits will also focus on the Islamic values and work ethics to enhance the forensic accountant’s skills in the public sector. This conceptual paper presents the literature review, research method and the research model of a forensic accountant in the public sector for further empirical investigation.
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Salleh, Kalsom, Noni Abdul Razak, Usha Rani, and Shahril Baharim. "Essential Traits, Relevant Skills and Ethical Values of Public Sector Forensic Accountants: An Empirical Survey." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (December 20, 2011): 1–22. http://dx.doi.org/10.58458/ipnj.v01.02.01.0008.
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Forensic accountants play an important role in government where they need to look for signs of suspicious financial activity and fraudulent activities. According to Digabriele (2008), forensic accountants should possess various combinations of skill and knowledge including accounting, auditing, law, investigation techniques along with strong ethical values and soft skills. There is no research carried out in Malaysia which investigates on the essential traits, relevant skills and ethical values of forensic accountants in the public sector organisations. Therefore, the main objective of this empirical survey is to investigate the perceptions of public sector accountants who are employed by the Accountant General Department (AGD) in Malaysia’s Ministry of Finance on the essential traits, relevant skills and ethical values of public sector forensic accountants. The scope of ethical values focused on the Islamic values and ethics to enhance the forensic accountant’s skills in the AGD. Through statistical techniques such as factor analysis, t-test and ANOVA, the empirical data collected from survey questionnaires are tested to investigate the relationships among the study variables and to compare the perceived relationships among the different groups of accountants and accounting offices in the AGD with the objective to identify the top ten information on the traits, relevant skills and Islamic ethical values for the forensic accountants in the public sector.
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Zhyvets, Alla. "EVOLUTION OF PROFESSIONAL COMPETENCIES OF ACCOUNTANTS OF SMALL ENTERPRISES IN THE DIGITAL ECONOMY OF UKRAINE." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 87. http://dx.doi.org/10.30525/2256-0742/2018-4-5-87-93.
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At present, the accountant’s workplace is the most “digitized” at enterprises. It is equipped, on average, with five units of computer, office and communication equipment, and also, on average, seven software products for automation of accounting work are applied. However, university graduates state that their knowledge and skills correspond only to 45% of the requirements of the modern automated workplace of the accountant. Higher education institutions have lagged far behind in the applied “digital” competence of accountants. The purpose of the article is to identify key directions for improving the professional “digital” training of accountants. Research methods. The author carried out a questionnaire survey of 120 small and micro enterprises with coverage of the majority of operating sectors of the economy; carried out a questionnaire survey of IT companies managers dealing with automation of managerial work at the enterprises; training plans for accountants auditors for availability and quality of digital technologies training were studied, foreign experience in training of accountants following the publications of research organizations: Hitachi Data Systems, Global Education Future, Fujitsu, McKinsey Global Institute, PwC was studied. Results. The researches of the evolution of the professional competencies of accountants carried out by the author show a lag in the content of their “digital” training from the real proficiency requirements for work at an automated workplace of the accountant of an enterprise. Conclusions and offers. Education of accountants and their further continuous professional training should focus on the development of digital technologies of the implementation of the entire economic block of enterprise managerial works on the basis of existing software and cloud services. The author developed proposals for improving the professional training of accountants of small enterprises.
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Wells, Paul K. "A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype." Meditari Accountancy Research 25, no. 1 (April 10, 2017): 28–36. http://dx.doi.org/10.1108/medar-11-2016-0091.
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Purpose This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further research. Design/methodology/approach This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels. Findings Several issues need to be considered when examining these results. The first of these is that the portrayal of accountants in the media has become more positive in recent times. Second, the media is just one influence on the development of stereotypes; third, the media may have limited influence on stereotype formation. Research limitations/implications The findings have implications for further research on the development and maintenance of the accountant stereotype. Originality/value This review contributes to the debate on possible interventions to create a more positive image of accountants.
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Feghali, Khalil, Joëlle Matta, and Samir Moussa. "Digital transformation of accounting practices and behavior during COVID-19: MENA evidence." Journal of Accounting and Management Information Systems 21, no. 2 (June 1, 2022): 236–69. http://dx.doi.org/10.24818/jamis.2022.02005.
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Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this study include accountants and companies. Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies. Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software. Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed. Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region. Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.
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Panglewai, Dave Dominic, Aini Indrijawati, Rahmawati, and Grace T. Pontoh. "Analysis of the Role of Accountants in the Development of Enterprise Resource Planning Systems in the Era of Industrial Revolution 4.0." International Journal of Asian Business and Management 3, no. 1 (February 28, 2024): 49–58. http://dx.doi.org/10.55927/ijabm.v3i1.8121.
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This study aims to analyze the role of accountants in the development of ERP systems in the 4.0 era. Accountant roles as strategist, ERP expert, IT expert and communicator. This study uses qualitative methods with data collection techniques, namely interviews. Data validation was checked using the triangulation method. The research results show that (1) the role of the accountant as a strategist functions to review the company's system and then develop a strategy for the development of the company's system; (2) the accountant's role as an ERP expert serves as a monitor that oversees and controls the company's systems; (3) the role of the accountant as an IT expert serves to provide accounting data information in the company's system; (4) the role of accountants as communicators does not have much effect because they have been replaced by artificial intelligence functions in company system applications
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Indah Masri, Thyas Tri Agathya, Ameilia Damayanti, and Amelia Oktrivina. "Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator." Jurnal Akuntansi 26, no. 3 (September 22, 2022): 482–509. http://dx.doi.org/10.24912/ja.v26i3.1082.
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The Research Examines The Effect Of Accountant Competence, Educator Accountant Commitment, Accountant Ethics And Professionalism As Mediating Variable On Educator Accountantaccountanbility. This Study Took The Objectof Accounting Lecturers In Dkijakarta, Using Data Collectionmethodsthrough Questionnaires. Samplingusingthe Purposive Samplingmethod Withthe Criteria Ofhavingexpertise In The Field Of Accounting Is Realized Through Akt Or Ak Degrees From Several Universitiesin Dkijakarta. The Hypothesis Testing Model Uses Partial Least Square (PLS). Based On The Results Of Data Analysis And Discussion, The Following Research Findings Were Obtained: 1) Accountant Commitmentand Accountant Ethics Have A Positive Effect On Accountability Of Educator Accountants; 2) Accountant Competence, Accountant Commitment And Accountant Ethics Have A Positive Effect On Professionalism;3)Accountant Competence Does Notaffectthe Accountability Of Educator Accountants; 4) Accountantcompetencehasa Positive Effecton Educator Accountability Through Professionalismhas A Fullmediationrole.Theexistence Of Professionalism Is Importantso That It Can Affect The Competence Of Accountantsontheaccountabilityof Educator Accountants; 5) Accountants Commitment And Accountant Ethics Have A Positive Effect On Accountability Accountantthrough Professionalism. Thatis, Professionalism Hasapartialmediationrole. Both The Direct And Indirect Relationship Of Commitmentand Accountantethics Can Encourageeducators To Gain Accountability For Accountants.
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Wieringa, Sander. "Wat accountants moeten communiceren en uitstralen." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 3 (March 17, 2015): 112–16. http://dx.doi.org/10.5117/mab.89.31262.
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Bij crises is doorgaans een leerpunt: we moeten beter communiceren! Dat geldt ook voor accountants in hun vertrouwenscrisis. De traditionele communicatie van de accountant – in zijn verklaring over een jaarrekening en het summier beantwoorden van vragen op een aandeelhoudersvergadering – levert onvoldoende vertrouwensherstel op. Accountants moeten daarom hun klanten ervan overtuigen dat ze meer en voor de publieke oordeelsvorming relevantere aspecten van een bedrijf controleren en dat ze over meer aspecten van hun controlewerk extern mogen communiceren. Twijfel over het nut van hun assurance kan op die manier weersproken worden. Dat is niet alleen belangrijk voor het vertrouwen in de accountancy maar ook voor het vertrouwen in ondernemingen.
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Carey, Peter, and George Tanewski. "The provision of business advice to SMEs by external accountants." Managerial Auditing Journal 31, no. 3 (March 7, 2016): 290–313. http://dx.doi.org/10.1108/maj-12-2014-1131.
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Purpose – Business advisory services are an emerging service category for external accountants in the small and medium-sized enterprise (SME) environment. The purpose of this study is to investigate determinants of SME demand for business advice, drawing on the agency theory, relational marketing and resource-based literatures. Design/methodology/approach – The study empirically tested theoretical predictions based on an Australia-wide survey of SMEs, in which 485 firms responded to a questionnaire. Findings – The results show that the purchase of business advice is significantly and positively associated with the perceived competence of the external accountant, but significantly and negatively associated with length of the relationship. However, the authors observe a significant positive interaction between tenure of the relationship and competence. A unique contribution of this study is the development of the understanding of the combined role of the external accountant’s competence and the tenure of the relationship. The findings indicate that SMEs require time to verify whether accountants have the competence to provide business advice, suggesting that information asymmetry and uncertainty is minimised only after SMEs have nurtured relationships with their external accountants, and after they have developed some confidence in the competence of their external accountants. At the same time, the negative association with tenure suggests that when accountants are not perceived as competent advisors, SMEs purchase less advice over time. Research limitations/implications – The paper has important theoretical implications by augmenting agency theory, the relational marketing and the resource-based literature, and it clarifies which antecedent factors are important in explaining demand for business advisory services provided by accountants to their SME clients. In particular, the paper highlights the importance of the combined roles that the external accountant’s competence and tenure play in the SME–accountant relationship, highlighting how these two factors can overcome credence issues and ex ante information problems. Practical implications – The findings have practical implications for government initiatives targeting support to SMEs, as the findings identify small firms and firms planning to grow as likely to gain the greatest benefit from external advice and support. Originality/value – This study adds to the limited literature and scant theoretical discussions on the emergence of business advisory services that accountants provide to their SME clients by drawing on several theories to explain the determinants of business advice.
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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.
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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.
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MAKARENKO, Elena N. "The Code of Ethics for Professional Accountants: Modern tendencies and principles." International Accounting 22 (February 12, 2021): 128–41. http://dx.doi.org/10.24891/ia.24.2.128.
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Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.
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FAUZANNA, Wulan, Ung T'Chiang CHOW, and Azirah HASHIM. "RHETORICAL STRUCTURE OF PRESENTATIONS AT THE ASEAN FEDERATION OF ACCOUNTANTS (AFA) CONFERENCE." Issues in Language Studies 13, no. 1 (June 17, 2024): 339–55. http://dx.doi.org/10.33736/ils.5726.2024.
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Members of the ASEAN accountant community are required to participate in the Continuing Professional Development (CPD) Programme as part of the lifelong learning program for accountants. One of the activities of the CPD Program is to carry out a conference presentation (CP), whereby presenters discuss issues and offer solutions in accountancy organisations and professional development in the region. This study examined the move structure of the CP presented by professionals who contribute to the development of accounting services, the accountancy profession, and the ASEAN Economic Community (AEC). The data consist of 13 conference presentations collected from the ASEAN Federation of Accountants (AFA) conference. The presenters are non-native speakers representing organisations that provide accounting services in the ASEAN region. Data were audio recorded and then transcribed. The findings showed that the presentations contain a structure that discusses the organisation's concerns and solutions for accountancy issues. It includes presenting the background of the study, the need for the proposed solution, describing the solutions, and evaluating the results. This study provides insight into the move structure of a conference presentation in a CPD program. It highlights the professional competence and professional practice of a disciplinary-based CP by accountants in the ASEAN region.
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Szczypa, Piotr. "Connotations of accountants’ names in the light of research on forest districts in Poland." Zeszyty Teoretyczne Rachunkowości 46, no. 3 (August 28, 2022): 181–95. http://dx.doi.org/10.5604/01.3001.0015.9603.
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Purpose: The article presents the results of research on the connotations of accountants' names in a group of people employed in the accounting units of forest districts in Poland. The research identified the association of a person's name with the accounting profession. Two main research questions were answered: (1) Do individuals with the same first names choose the accounting profession? (2) Does the interpretation of the occupational aptitude range of the Great Dictionary of Names indicate the accountancy profession in the case of the most frequently repeated accountant names in Poland, including accountants of forest districts? Methodology/approach: Quantitative (chi-square test of independence) and qualitative research was used to verify the two hypotheses. The study was conducted on a full sam-ple of 430 forest districts (primary data) as well as on data found in the register of personal identity numbers and the Ministry of Finance. Findings: The profession of accountant in forest districts is most often chosen by women named Anna, Małgorzata and Agnieszka, and by men named Tomasz, Krzysztof and Paweł. There is a relationship between first name and the accounting profession in forest districts, which does not overlap with the distribution of other first names of people living in Poland. Professional predispositions of accountants included in the Great Diction-ary of Names are not reflected in the practice of accounting departments of forest dis-tricts. Research limitations/implications: The research results do not provide direct guide-lines for human resources management in the group of accountants of forest districts. The research should be continued in accounting groups of other industries. Originality/value: The article is innovative; for the first time in Poland, it provides new and current knowledge about the perception of the accountancy profession, including human capital management, through the prism of the connotation of names. The research is part of the trend of searching for new determinants of human resources man-agement in the professional group of accountants.
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Alfia, Famia Septa Dinda, and Sri Trisnaningsih. "The Influence Of Accountant Code Of Conduct In Detecting Fraudulent Financial Reporting On Pt Lintas Samudra Jaya." Eduvest - Journal of Universal Studies 2, no. 10 (October 20, 2022): 2019–24. http://dx.doi.org/10.36418/eduvest.v2i10.618.
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This study aims to examine the effect of the Accountant Code of Ethics in detecting fraudulent financial reporting on PT Lintas Samudra Jaya. The subject of this research is PT Lintas Samudra Jaya or LSJ Group which consists of 40 branches in Indonesia. The research method in this study is qualitative descriptive using clear explanations in accordance with empirical conditions that occur in the field. Meanwhile, the research location in this study is one of the companies engaged in providing container and trailer expedition services, using interview, observation and secondary data processing techniques from the company. The conclusion of the study is that the accountant's code of ethics has an effect on the detection of fraudulent financial reporting on PT Lintas Samudra Jaya. It can be proven by interviews with LSJ Group accountants that all LSJ Group accountants are able to have an accountant's code of ethics consisting of responsibility, public interest, integrity, objectivity and independence, prudence, scope and nature of service principles.
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Alfia, Famia Septa Dinda, and Sri Trisnaningsih. "The Influence Of Accountant Code Of Conduct In Detecting Fraudulent Financial Reporting On Pt Lintas Samudra Jaya." Eduvest - Journal of Universal Studies 2, no. 10 (October 20, 2022): 2019–24. http://dx.doi.org/10.59188/eduvest.v2i10.618.
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This study aims to examine the effect of the Accountant Code of Ethics in detecting fraudulent financial reporting on PT Lintas Samudra Jaya. The subject of this research is PT Lintas Samudra Jaya or LSJ Group which consists of 40 branches in Indonesia. The research method in this study is qualitative descriptive using clear explanations in accordance with empirical conditions that occur in the field. Meanwhile, the research location in this study is one of the companies engaged in providing container and trailer expedition services, using interview, observation and secondary data processing techniques from the company. The conclusion of the study is that the accountant's code of ethics has an effect on the detection of fraudulent financial reporting on PT Lintas Samudra Jaya. It can be proven by interviews with LSJ Group accountants that all LSJ Group accountants are able to have an accountant's code of ethics consisting of responsibility, public interest, integrity, objectivity and independence, prudence, scope and nature of service principles.
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Nalukui Simushi and Bupe Getrude Mutono Mwanza. "Factors Influencing Adherence to Ethical Values: A Case Study of Accountants in the Zambian Public Sector." International Journal of Engineering and Management Research 12, no. 4 (August 19, 2022): 43–56. http://dx.doi.org/10.31033/ijemr.12.4.8.
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Financial scandals continue to negatively impact businesses all over the globe with Zambia not being an exception. The financial accounts of businesses are handled by accountants who are members of professional bodies and are governed by a code of ethics put in place to regulate professional conduct. This study aimed to establish the relationship between factors influencing ethical values and the accountants’ adherence to the code of ethics. The study employed a quantitative approach with the use of structured questionnaires on a population sample comprising of finance and accounting staff from the Zambian public sector. To determine the respondents, simple random sampling was used to identify the population of interest. The outcome from the study showed remuneration of accountants, internal controls within organisations and independence of accountants to be among the factors that influence adherence to ethical values. It was found that there is a positive relationship between remuneration of accountants, internal controls, independence of accountants and the accountants’ adherence to ethical values. It is therefore expected that the higher the remuneration of the accountant, the stronger the internal controls, the higher the independence of the accountant, the easier it is for the accountant to adhere to ethical values. This study contributes towards enhancing measures put in place to address the shortcomings attributed to compliance with the code of ethics for public sector accountants. It will also be beneficial to accountants as it will echo the need for accountants to uphold ethical values.
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., Murtanto, and Marini . "ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 3, 2007): 237. http://dx.doi.org/10.25105/mraai.v3i3.1793.
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<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>
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Nabilah, Darin Farah, and Bambang Tjahjadi. "STEREOTIP POTRET PERILAKU PROFESI AKUNTAN DALAM SINEMATOGRAFI SESUAI DENGAN KODE ETIK PROFESI AKUNTAN." Owner 7, no. 3 (July 1, 2023): 2443–60. http://dx.doi.org/10.33395/owner.v7i3.1459.
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The image of the accounting profession has been stereotyped in various visual and social media. Stereotypes strengthen the positive and negative characteristics of the accountant's own perceptions as well as the perception of public opinion in viewing the accounting profession. The research aim is to understand how the image of accountants is portrayed by the media as stated by Honorio et al. (2022) and stereotypes related to the image of an accountant found in the films The Accountant (2016), Tooi Bigltoi Fail (2011), Wanted (2008), The Dark Knight (2008), and Rock&Rolla (2008). The theory used was social representation and stereotypes related to the image of the accounting profession in a film. A qualitative writing method with a literature study approach used to find references regarding accountant stereotypes, as well as their representation in cinematographic productions by analyzing selected films. The results of the research show that visual media plays a bigger role in reinforcing current stereotypes, through the role of accountants in film production. Demystification of several stereotypes in the character of accountants began to be more diverse, no longer represented negatively. Characteristics such as courage, intelligence and credibility are predominant among other characters. Nevertheless, the characteristics raised are not used in accordance with the accounting professions code of ethics. Research contributes to the explanation of distortions involving the image of accountants in relation to what is depicted in the film, which still does not reflect the disclosure by the film and changes the negative image of the accounting profession from the public view. Subsequent research suggests analyzing in more detail from various aspects and can answer questions about professional ethics to generate greater visibility and interest for accounting professionals in the future. This research provides novelty related to the research field of the accounting profession in the world of cinematography.
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Winfield, Joanne, and Martin Roberts. "Forensic Accounting: Time for a Unified Global Approach." Journal of Forensic Accounting Profession 3, no. 1 (June 1, 2023): 38–56. http://dx.doi.org/10.2478/jfap-2023-0002.
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Abstract Forensic accountants need to respond to the ever-growing global threat of financial crime and the continuing need for expertise within the area of financial dispute work. The global development of forensic accounting as a discipline has been ad hoc, and this paper will focus on the two most developed nations regarding the expansion of forensic accounting i.e., the USA and the UK. From this study two major themes have emerged: that of the status of the regulation and education of forensic accountants within the USA and the UK and we ultimately call for radical reform in both areas. Currently there is no recognised regulatory body which encompasses all aspects of a forensic accountant’s role, thus there is no standard code of ethics which practicing forensic accountants are obliged to follow. In addition, the absence of a recognised educational route to becoming a forensic accountant has resulted in a lack of awareness of the role as a potential career path and makes succession planning within forensic accounting firms problematic.
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Mala, Andi Sri Kumala Putri P., Iwan Kurniawan, and Amrizal Salida. "Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (July 29, 2022): 242–50. http://dx.doi.org/10.54259/akua.v1i3.812.
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This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"
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Luhova, Olha. "Soft Skills of a Modern Successful Accountant." Modern Economics 37, no. 1 (March 20, 2023): 72–77. http://dx.doi.org/10.31521/modecon.v37(2023)-10.
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Abstract. Introduction. Professional accountants of today have careers that use a wide variety of skills applicable to highly specialized roles. International Accounting Education Standards prescribe the technical competencies and skills accounting professionals need to develop. But there is another category of skills no less important for a financial specialist soft skills. Numerous foreign publications consider the accountant's professional skills in tandem with their soft skills. Purpose. The research aims to analyse the content, role and factors of development of soft skills of professional accountants in the context of business requirements in the current economic environment. Results. The study shows, as requirements for hiring, professionals who demonstrate, in addition to the hard skills exclusive to accountants skills, such as critical thinking, problem solving and teamwork. In a world that is becoming more digital, computerized, and automated, soft skills can be the differentiator between two employees competing for the same promotion or position. Poor organisation and time management skills could cause unnecessary stress, and accountants could risk tarnishing their reputation if important deadlines are missed. Accountants have to stay organised throughout their processes and work. Regulations are constantly changing, as is the technological environment in which accountants function, so the best accountants are open to change and remain adaptive and flexible in approaching their day-to-day activities. Effective communication is essential to all business roles, accountants included. They’re responsible for translating data in a visualised and easy-to-understand format. Since accounting and finance teams touch every area of the business, they are expected to work cross-functionally and collaborate well with other employees. Learning and education are constant in the accounting profession. Accountants are required to remain objective, ethical, and honest with regard to their tasks. The contribution of this research is to provide institutions, educators and professionals in the area, with insights into the requirements demanded by the job market for accounting professionals. Conclusions. To develop certain soft skills is always necessary in tandem with hard skills. Some of soft skills are character traits, the rest are acquired with life and professional experience. However, it is possible to develop soft skills at any age, the main thing is to set up such a goal and clearly determine the competencies that require improvement. The study found that the importance of both groups of skills to perform professional tasks by the accountant is undeniable. The success of the accountant's career depends directly on achieving the balance of soft and hard skills.
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Hidayatullah, Agus Triono, and FX Sumarja. "Legal Vacuum: Conflicts of Interest for Public Accountants and Practicing Accountants in Indonesia." Formosa Journal of Multidisciplinary Research 1, no. 7 (November 30, 2022): 1459–70. http://dx.doi.org/10.55927/fjmr.v1i7.1805.
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Cases that arise related to financial reports audited by public accountants cannot be separated from how a public accountant provides his services. The overlap between the services provided by Public Accountants and Practicing Accountants can lead to conflicts of interest, efforts to minimize conflicts of interest do not yet have comprehensive regulations in place to anticipate since applying for permits to anticipate conflicts of interest, currently new conflict of interest limits are from the side of only one public accountant, this legal vacuum needs to be it becomes a thought for policy makers to make regulations that Public Accountants and Practicing Accountants must choose one if they want to apply for a license, they are prohibited from applying for both permits at once but choose only one permit
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Eltivia, Nurafni. "MENGUAK “PANCER” INTEGRITAS AKUNTAN DENGAN FILOSOFI JAWA." Jurnal Riset Akuntansi dan Keuangan 1, no. 3 (May 2, 2017): 173. http://dx.doi.org/10.17509/jrak.v1i3.6695.
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Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflects the character of the accountant who excels. Semiotics is a method used in this paper to uncover the "pancer" integrity of accountants in Javanese culture and to know the noble character of accountants repepted by the punakawan. The paper finds that the pancer of accountant integrity is consciousness, and accountants can become a superior person by prioritizing creativity, taste, intention, and work.
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Wibowo, Puji, and Amrie Firmansyah. "INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE." AFEBI Accounting Review 3, no. 01 (August 21, 2018): 50. http://dx.doi.org/10.47312/aar.v3i01.138.
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<p><em>The accountant</em><em> has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selected respondents, this study tries to reveal the public officers' perceptions, instead of students, towards accountancy professions in the line ministries and government agencies. The questionnaires were distributed to government employees whose jobs are related to public finance management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and from those 97 are valid<strong>. </strong>This preliminary study focuses on government officers’ attitude because this topic has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of Finance Decree No. 25 of 2014 concerning State Chartered Accountant on the willingness of government officers to choose professional accountant in public sector as an option to pursue their career. We find that respondents agree with the obligation of re-register of chartered accountant and the role of Indonesian Accountant Association in the process of registration. However, respondents who have already been registered in National Chartered Accountants were not sure whether they would be able to undertake continuous learning program until the retirement ages. This study also discloses that most respondents tend to say that in upcoming years, government accountants have more important roles in audit, taxation, education, local government finance, national budget, cost of public services, and non-tax revenue. Finally, this research proposes policy recommendation that government should take professional accountants into account in arranging career path for public officers. </em></p><strong><em>Keywords: </em></strong><em>chartered accountant, government officers</em>
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Nurbaeti, Nurbaeti. "PENGARUH PERILAKU NARSIS DAN SELF-ESTEEM TERHADAP PENGENDALIAN DIRI AKUNTAN DALAM BERINTERAKSI DI MEDIA SOSIAL DENGAN ETIKA PROFESI AKUNTAN SEBAGAI VARIABEL INTERVENING." Jurnal Akuntansi Berkelanjutan Indonesia 2, no. 2 (July 24, 2019): 189. http://dx.doi.org/10.32493/jabi.v2i2.y2019.p189-213.
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This research is conducted to investigate the effect of narcissism and self-esteem toward the accountants’ self control in the interaction in social media with accountant professional ethics as an intervening variabel. The method of the research used is causality-explanatory to analyze as well as to prove that ther is a correlation among two or more variables. The object of this research are 100 people as respondents, they are educators, auditors and accountants in some companies in Tangerang and Jakarta. The technique used in taking samples is purposive sampling. This research used Narcissistic Personality Inventory (NPI-16), Rosenberg Self-Esteem Ten Scales, Accountants professional ethics and accountants self control scale. The method of data analaysis used is Path Analysis. The data that the researcher got has meet the prerequisite to do the test of data quality and classic assumption. The series of data analysis using SPSS version 23 got that narcissism and self-esteem affect the accountants professional ethics simultaneously and significantly, while self-esteem significantly affects the professional ethics of accountants. Narcissism, self-esteem and accountant professional ethics affect simultaneously toward accountants’ self control, narcissism does’nt effect significantly toward accountants’ self control and accountants professional ethics affects significantly toward their self control. The determination coefficient shows 10,3% of accountants’ self control variable affected by their narcissism, self-esteem and their ethics, while the rest 89,7% affected by other factors.
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Bebi, Loreta, and Teuta Xhindi. "The Impact of Organizational Factors in Ethical Decision Making of Albanian Accountants." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 95. http://dx.doi.org/10.26417/ejms.v6i2.p95-101.
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The role of professional accountant is increasing in developed countries, part of which is also Albania. According to recent studies, accountants’ ethics behaviour is not appropriate even though it is one of the most essential attributes that an accountant should possess in order to fulfil its mission. Various scholars admitted that during the process of decision making, accountants are influenced by individual and organizational factors. This paper aims to analyse the impact of organizational factors in ethical decision making of Albanian accountants. The article is based on primary data using a questionnaire and generating 230 respondent accountants that work in Albania. After data analysing we conclude that the code of ethics (the companies ethical climate and the type of industry where the accountant works) influences the decision making process. Meanwhile, the size of company is not an influential factor.
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Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.
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Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.
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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.
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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
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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
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Muzayyanah, Muzayyanah. "DETERMINAN PEMILIHAN KARIR AKUNTAN." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 5, no. 2 (October 30, 2021): 29–33. http://dx.doi.org/10.30871/jama.v5i2.3526.
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The goal of this research is to find out what factors influence accounting students' decision to pursue a career as an accountant (public accountants, corporate accountants, teaching accountants, government accountants). The variables of consideration of the job market, work environment, financial rewards/salaries, and professional training are used to measure the factors that influence career choice. The respondents for this study were 72 accounting students from Muhammadiyah University of Cirebon's regular class who were in their 5th and 7th semesters. Multiple regression analysis with SPSS version 22 was used as the analytical method in this study. The findings revealed that labor market considerations, financial/salary rewards, and professional training had no significant impact on accounting students' decision to become accountants, whereas the work environment had a significant impact. accounting in order to pursue a career as an accountant.
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Sarawat, Anuya. "INTEGRATING AI INTO THE FUTURE OF ACCOUNTANCY." International Journal of Advanced Research 12, no. 03 (March 31, 2024): 24–29. http://dx.doi.org/10.21474/ijar01/18361.
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Accountancy is the practice of recording, classifying and reporting on business transactions. It provides feedbackÂ’s to the management regarding the financial results and status of an organization. Accountancy revolves around recording and analyzing financial transactions to provide accurate financial position and performance of an entity. Accountancy is invaluable but it is not immune to the tide of advancements in artificial intelligence. Artificial intelligence can help reshape accountancy for the betterment of accountants and the business. In accountancy some tasks being repetitive and time consuming often divert accountants from high value activities. Artificial intelligence can save accountants from such routine work and help them enhance their skills. This Research paper will talk about how artificial intelligence can revolutionize accountancy.
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Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.
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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
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Rusdi, Lukmanul Hakim, Yuliansyah Yuliansyah, and Rindu Rika Gamayuni. "Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia." Goodwood Akuntansi dan Auditing Reviu 1, no. 2 (May 3, 2023): 109–30. http://dx.doi.org/10.35912/gaar.v1i2.1961.
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Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of non-compliance by public accountants, so as to be able to provide more complex and in-depth information to understand attitudes, perceptions, emotions, beliefs about the motives and behavior of informants. Methodology: The informants for this study were 12 Public Accountants who had permission from the Ministry of Finance of the Republic of Indonesia to sign the Independent Auditor's Report. Data collection techniques were using semi-structured interviews, testing the validity of the data using the triangulation method and analyzing and processing data using Nvivo software version 12. Results: The results of the study show that the accuracy of giving a Public Accountant's opinion is influenced by: Auditor, Client Integrity, Public Accountant Integrity and Audit Planning. The violation committed by the Public Accountant is giving an opinion that is not in accordance with the actual situation, due to: not complying with Standard Auditing (SA) 230 regarding Audit Documentation, not complying with SA 500 Audit Evidence, providing audit services not through KAP, providing audit services but the license has been revoked, audit reports are not supported by working papers, receive audit assignments that are being audited by another KAP, have not complied with SA 510 Initial Balances, have not implemented Quality Control Standards, have not fully reported audit clients, and have not maintained working papers. Limitations: This study examines the existence of Framing Theory, Auditing understanding, and the problems of the practice of the Public Accountant Profession regarding the implementation of Professional Ethics and Laws. To provide input to the practice of Public Accountants that in carrying out practices must be in accordance with Auditing Standards and applicable rules.
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Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.
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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting.
The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption.
Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
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Adeosun, Omoniyi Alabi. "Marketing of Accountancy Services in Nigeria: The Institutional Constraints." European Journal of Business and Management Research 7, no. 4 (August 17, 2022): 309–12. http://dx.doi.org/10.24018/ejbmr.2022.7.4.1580.
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This paper examined the institutional constraints in the marketing accountancy services in Nigeria. It was established that accountancy services are many, and they include services provided by accountants other than statutory audit. In view of the fact that providers of these services are professionally qualified accountants, there must be some competition among them, leading to intense marketing activities. However, this paper found that professional bodies, in particular, Institute of Chartered Accountants of Nigeria (ICAN) have developed stringent guidelines, rules, and professional ethical standards that seriously curtail marketing activities of product (service) development, and service distribution, pricing, and promotional activities among accountants in Nigeria.