Journal articles on the topic 'Accounting profession'
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1
Dewi, Pande Made Utariyani, and Anak Agung Ngurah Agung Kresnandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.
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Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant.
Keywords : Financial Awards; Professional Training; Work Environment.
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Shenderivska, Yuliya. "Retrospective of the Accounting Profession Development: A Civilizational Approach." Oblik i finansi, no. 2(96) (2022): 49–57. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-49-57.
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Over the last decade, several lists of professions that will disappear soon have been published. In this aspect, the rapid development and spread of innovation, and digitalization of management processes threaten the existence of the accounting profession in its current traditional form. The article aims to outline the patterns of further evolution of the accounting profession in terms of scientific and technological progress based on the analysis of the history of the emergence and formation of accounting as a professional activity. The role of the accountant in the socio-economic structure of the world's major civilizations was analyzed from the emergence of the profession to the present time. The key features of accounting formation in the context of formational and civilizational approaches to understanding the historical process were considered. The scientific idea about the development of the accountant profession was deepened by highlighting the civilizational approach. In contrast to the formational approach, this approach involves cyclical development of the profession, variability of its manifestation and development in different parts of the world, and dependence on factors (economic, social, political, cultural, religious). The study results show that the development of the accounting profession follows a civilizational approach. Therefore, the potential replacement of some of its functions by technological solutions is not a threat to the profession's existence but rather a new stage of its development. A retrospective analysis of the accounting profession through the prism of a civilizational approach allows us to outline new accounting patterns and use them as a basis for its transformation to achieve compliance with the profession's future needs and challenges.
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Wilkerson, Jack E. "Accounting Educators as the Accounting Profession’s Trustees: Lessons from a Study of Peer Professions." Issues in Accounting Education 25, no. 1 (February 1, 2010): 1–13. http://dx.doi.org/10.2308/iace.2010.25.1.1.
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ABSTRACT: The past decade has been a difficult period in the history of the accounting profession in the U.S. This challenging environment provides an opportunity for the accounting academy, acting as “trustees” for the integrity of the profession, to play a significant role in sustaining and enhancing the profession’s status as a profession. Generally, accounting educators play this role in two ways: through our practice-related scholarship and through our teaching. This paper draws on a recent comparative study of peer professions to offer insights to accounting educators as we seek to sustain the accounting profession specifically through our teaching. One key insight is that accounting education, as professional education, must be broadly formative, encompassing three broad spheres of professional preparation: technical knowledge, practice skills, and, of critical importance, normative purpose and professional identity. Other insights relate to the use of “signature images” of professional identity and “signature pedagogies.” Two specific recommendations are made: First, accounting students should be required to experience and reflect on the meaning and demands of professional accounting practice as a central, continuing feature of their accounting studies. And second, they should be required to participate in significant clinical learning experiences as part of their accounting studies.
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Kleinman, Gary G., and Gail E. Farrelly. "A Comment On The Accountability Of The Accounting Profession." Journal of Applied Business Research (JABR) 12, no. 2 (September 12, 2011): 75. http://dx.doi.org/10.19030/jabr.v12i2.5828.
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<span>This essay reflects on the history, present status, and future promise of the accounting profession. Comparisons are drawn between accounting and the professions of medicine and law. The critique of the profession made by Walter P. Schuetze, former Chief Accountant to the SEC, and the formal response of the profession to this critique are examined. The essay also provides some preliminary suggestions for limiting the use of accounting techniques that do not conform to professional literature and practice. Included in the essay is a discussion of the 1994 report of the Advisory Panel on Auditor Independence, a panel appointed by the Public Oversight Board of the SEC Practice Section of the AICPA.</span>
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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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Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia." Liquidity 3, no. 1 (July 1, 2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.
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Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
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Setyawardani, Lydia. "PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 1 (February 2, 2017): 84. http://dx.doi.org/10.24034/j25485024.y2009.v13.i1.2119.
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The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.
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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.
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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.
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Metelytsya, Volodymyr, Oleksandr Petruk, Viktoriia Rozheliuk, Inna Balla, and Liubov Мedvid. "Institutionalization of the Accounting Profession: Ukrainian Case." Independent Journal of Management & Production 12, no. 3 (May 1, 2021): s167—s186. http://dx.doi.org/10.14807/ijmp.v12i3.1534.
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The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted of 180 accountants of private agricultural enterprises and 70 accountants of state enterprises of the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used. The use of modeling allowed confirmation of the assumption of the conservative nature of the accounting profession in Ukraine and the problematic nature of its self-regulated development. The authors concluded that it is necessary to improve the institution of the accounting profession in Ukraine, provide arguments and directions for solving problematic issues, in particular, the development of the professional movement and self-organization, improving the quality of training of accounting specialists in educational institutions, developing accounting methodology for the agricultural sector, improving the composition and accounting display of accounting objects.
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Silva, Júlio César, Cristian Baú Dal Magro, and Marcia Zanievicz Da Silva. "GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING." RACE - Revista de Administração, Contabilidade e Economia 15, no. 2 (July 26, 2016): 447. http://dx.doi.org/10.18593/race.v15i2.9914.
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<p>Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling<em>.</em> The research methodology is descriptive, documentary and the approach is quantitative. Data were extracted from the Annual Social Information (RAIS), base year 2013. The investigated population are employees who work in accounting in companies located in southern Brazil. The results indicate that the professions of accounting auditor and accountant are performed, most often by male professionals. It was found that men have higher pay and a predominance of men in the accounting department of larger companies. We conclude that glass ceiling is present in the accounting profession, creating an invisible barrier to women's access to positions of greater evidence of the accounting profession.</p><p>Keywords:<em> </em>Glass Ceiling. Gender. Accounting Professional. Inequality. </p>
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Herlin, Herlin, and Marlinda Sari. "Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik." Agregat: Jurnal Ekonomi dan Bisnis 2, no. 2 (September 12, 2018): 366. http://dx.doi.org/10.22236/agregat_vol2/is2pp366-376.
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This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession
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Ratnawati, Tika, and Sumaryanto Sumaryanto. "PENGARUH SKILL, PENGETAHUAN, DAN KARAKTERISTIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENEMPUH PENDIDIKAN PROFESI AKUNTANSI." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 2, no. 1 (June 9, 2018): 52. http://dx.doi.org/10.12928/j.reksa.v2i1.17.
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Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad Dahlan Yogyakarta. Samples taken in this study using purposive sampling of students majoring in accounting semester V and VII, which already took a course auditing. The sample in this study 137 respondents Ahmad Dahlan University students. Variable are of interest to accounting students studying accountancy profession, skill, knowledge, and characteristics. Analysis using multiple regression analysis technique. Results of multiple regression analysis shows the level of the coefficient of determination (adjusted R2) of 0.050. This is the high percentage of variable skill, knowledge, and characteristics in explaining the variables of interest to accounting students studying accountancy profession at 5% and the remaining 95% is explained by variables or other factors outside the study. Based on the regression F test to prove that there skiil influence, knowledge, and characteristics significantly to the interest of students studying accounting for the accounting profession is shown by the F probability value <α (0.05). Testing individuals (t test on regression) provide empirical evidence that the skills and knowledge that do not affect the interest of students to study accountancy profession dedicated to the probability value t> α (0.05), whereas only characteristics affect student interest in accounting for studying the accounting profession is shown by the probability value t> α (0.05).
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MARSYAF, Marsyaf. "Determinants Of Interest In Becoming A Public Accountant." International Journal of Environmental, Sustainability, and Social Science 2, no. 3 (November 30, 2021): 266–72. http://dx.doi.org/10.38142/ijesss.v2i3.85.
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This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.
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Arthasari, Made Sri Rejeki, and Cokorda Gde Bayu Putra. "Pengaruh Motivasi, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat untuk Berkarir Sebagai Akuntan." Hita Akuntansi dan Keuangan 3, no. 3 (July 5, 2022): 34–47. http://dx.doi.org/10.32795/hak.v3i3.2604.
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According to the International Federation of Accountants, what is meant by the Accounting Profession is all fields of work that use expertise in the field of accountants, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working for the government or accountants as educators. This paper was conducted by targeting Accounting Professional Education Students, Faculty of Economics and Business, Udayana University. All students of the accounting profession are defined as the population. The research sample is 46 people, and analyzed by regression technique. Observations found a result where students' interest in becoming an accountant could be influenced by self-motivation (motivation), financial rewards, and consideration of the available job market later. The results of this study indicate that motivation has an effect on the interest of students in accounting profession education to become accountants. Financial awards affect the interest of students in the Accounting Profession to become Accountants. Labor market considerations affect the interest of students in the Accounting Profession to become Accountants
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Koske, M. S., I. V. Voyutskaya, and Y. G. Mishuchkova. "TRANSFORMATION OF THE ACCOUNTING PROFESSION: A REVIEW OF CURRENT TRENDS AND PROSPECTS." Intellect. Innovations. Investments, no. 5 (2022): 37–46. http://dx.doi.org/10.25198/2077-7175-2022-5-37.
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The relevance of the study of the results of the impact of digitalization on such a mass economic profession as an accountant is due to the fact that existing information processing technologies are already calling into question the very need for human participation in the accounting process. The numerous opinions presented in the domestic and foreign scientific discourse on the prospects for the existence of the accounting profession are diverse. Some scientists predict its disappearance soon enough, others prove the absence of objective reasons to expect such a scenario. The purpose of the article is to compare different points of view on the problem of the existence of the accounting profession in the foreseeable future, based on a number of scientific publications devoted to the professional activities of accountants and their academic training in the context of the widespread introduction of digital technologies, to summarize existing approaches to forecasting the professional future of accountants and accounting education, to identify conceptual directions of its diversification. Materials and methods. The research is based on the study of foreign and domestic thematic literature and an attempt to further analyze the problem of the impact of digitalization on the accounting profession and accounting education. Results. The main trends in the modern accounting profession aimed at the interaction of an accountant with digital technologies are identified, conclusions are presented based on the results of domestic and foreign case studies that can be useful in developing key directions for the development of domestic accounting education, its modernization due to the increase in the intellectual component of the accountant’s work and the emergence of new types of accounting.
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Pangestu, Juan Carlos, Phebyana Margaretha, and Tristian Valentino. "Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia." Owner 6, no. 2 (April 6, 2022): 1867–79. http://dx.doi.org/10.33395/owner.v6i2.809.
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Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.
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Sumarna, Alfonsa Dian. "RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 2 (December 28, 2020): 134–51. http://dx.doi.org/10.31937/akuntansi.v12i2.1516.
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Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company’s sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant’s skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed.
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Keywords: Professional Accountant, Information Technology, Competency, Accounting
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Nikolova, Bistra. "Accounting Education – Training Professionals Ready for the Future." Vocational Education 24, no. 5 (October 11, 2022): 460–73. http://dx.doi.org/10.53656/voc22-511scet.
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The purpose of the article is to present the results of a study of modern trends in the accounting profession, related to the need to acquire knowledge, skills, and competencies to achieve a successful professional realization of accounting students in the conditions of rapid development of information technologies and digital transformation. In connection with this, traditional and modern ideas about accounting and modern opportunities for professional realization in this field are examined. Research insights into the implementation of a multidisciplinary approach in accounting education are presented. Through the lens of the International Educational Standards (IES), published by the International Federation of Accountants (IFAC), and the Canadian CPA profession's Competency Map, the necessary skills and competencies for successful implementation in the accounting profession have been examined. Contemporary challenges and perspectives for the accounting profession are clarified, as well as emerging job roles related to the increasing use of digital data, artificial intelligence, and automation.
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Behn, Bruce. "Toward a learned profession: The future of accounting research." FINANCIAL REPORTING, no. 2 (September 2017): 23–27. http://dx.doi.org/10.3280/fr2017-002002.
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The Pathways Commission (2012) recommended that we devote significant efforts to building a learned profession by purposeful integration of accounting research, education, and practice for students, accounting practitioners and educators. The reason this goal is so important for our broadly defined accounting profession is that we are in market for talent with other traditional learned professions such as medicine, law and engineering (and other future learned professions). Potential students want rewarding successful careers so they will migrate to learned professions that help make a difference in the world. The key aspect to a learned profession is intellectual technique (research) that informs practice and teaching. If our accounting profession can enhance the link between research, practice and teaching, we can move towards a learned profession.
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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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Bayerlein, Leopold, and Mel Timpson. "Do accredited undergraduate accounting programmes in Australia meet the needs and expectations of the accounting profession?" Education + Training 59, no. 3 (March 13, 2017): 305–22. http://dx.doi.org/10.1108/et-04-2016-0074.
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Purpose The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession’s minimum educational expectations (MEEs). Design/methodology/approach The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice. Findings The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession’s expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession’s MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession’s minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector. Originality/value This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession’s needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession’s expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice.
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Istanti, Elis, Jawoto Nusantoro, and Gustin Padwa Sari. "PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI." Jurnal Akuntansi AKTIVA 1, no. 2 (November 10, 2020): 191–209. http://dx.doi.org/10.24127/akuntansi.v1i2.552.
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This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
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State, Violeta. "Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms." Valahian Journal of Economic Studies 8, no. 1 (April 1, 2017): 23–30. http://dx.doi.org/10.1515/vjes-2017-0003.
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Abstract I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services. Based on the feedback received, we concluded that, basically, ethics and quality must represent the professional accountant, they must be their defining characteristics, but at the same time, in order to excel through their services, it is also necessary that customers, economic entities, show interest and receptivity, and provide the required documents and information in a timely manner and of appropriate quality.
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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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Munthe, Rodame, and Anak Agung Ngurah Bagus Dwirandra. "Motivasi Karir, Motivasi Gelar, Persepsi Biaya Pendidikan, Parental Influence dan Minat Mengikuti PPAk." E-Jurnal Akuntansi 31, no. 8 (August 26, 2021): 2128. http://dx.doi.org/10.24843/eja.2021.v31.i08.p19.
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Accounting profession education is important because it can produce professional accountants, but the interest in following it is currently still low. This study aims to determine the effect of career motivation, degree motivation, perceived cost of education, and parental influence on interest in pursuing accounting profession education. The population is all active students of accounting in the morning and evening regular FEB Unud class of 2017 as many as 287. The sample collection technique is the purposive sampling method. The number of samples is 143 with the data collection method using a questionnaire. The data analysis technique is multiple linear regression analysis. The results of the analysis show that career motivation and degree motivation have an effect on interest in attending accounting profession education, perceptions of educational costs and parental influence have no effect on interest in PPAk.
Keywords: Career Motivation; Degree Motivation; Perceptions of Education Costs; Parental Influence; Accountant Professional Education.
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Ahn, Paul D., and Kerry Jacobs. "Beyond the accounting profession." Accounting, Auditing & Accountability Journal 32, no. 1 (December 17, 2018): 101–32. http://dx.doi.org/10.1108/aaaj-11-2016-2795.
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Purpose The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to enhance their status/influence; and respond to structural/institutional forces from international organisations and/or the state in a particular historical context, such as a globalised/neo-liberalised setting. Design/methodology/approach The authors draw on Pierre Bourdieu’s theoretical tools (field, capital, habitus, and doxa) to understand how public sector accrual accounting was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007, when accrual accounting was enforced by legislation. The authors interviewed social actors recognised as public sector accounting experts, in addition to examining related documents such as articles in academic journals, newsletters, invitations, membership forms, newspaper articles, and curricula vitae. Findings The authors found that the key founders of KAGA included some public administration professors, who advocated public sector accrual accounting via civil society groups immediately after Korea applied to the International Monetary Fund for bailout loans and a new government was formed in 1997/1998. In conjunction with public servants, they defined and designed public sector accrual accounting as a measure of public sector reform and as a part of the broader government budget process, rather than as an accounting initiative. They also co-opted accounting professors and CPA-qualified accountants through their personal connections, based on shared educational backgrounds, to represent the association as a public sector accounting experts’ group. Originality/value These findings suggest that the study of the accounting profession cannot be restricted to a focus on professional accounting associations and that accounting knowledge can be acquired by non-accountants. Therefore, the authors argue that the relationship between accounting knowledge, institutional forms, and key actors’ strategies is rich and multifaceted.
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Sharman, Paul A. "Rebalancing the accounting profession." Journal of Corporate Accounting & Finance 18, no. 3 (2007): 45–50. http://dx.doi.org/10.1002/jcaf.20291.
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Milutinović, Sunčica, and Nemanja Karapavlović. "Ethics and continuing professional development in accounting profession." Revizor 22, no. 87-88 (2019): 55–64. http://dx.doi.org/10.5937/rev1988055m.
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Richardson, Alan J. "CANADA'S ACCOUNTING ELITE: 1880–1930." Accounting Historians Journal 16, no. 1 (June 1, 1989): 1–21. http://dx.doi.org/10.2308/0148-4184.16.1.1.
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This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880–1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
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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.
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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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Del Baldo, Mara, Adriana Tiron-Tudor, and Widad Faragalla. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania." Administrative Sciences 9, no. 1 (December 24, 2018): 2. http://dx.doi.org/10.3390/admsci9010002.
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Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field.
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Cruz, Racquel Untalan. "What Drives Students' Intentions to Pursue an Accounting Career? Examining The Theory of Planned Behavior (TBP)." RESEARCH REVIEW International Journal of Multidisciplinary 8, no. 2 (February 15, 2023): 01–09. http://dx.doi.org/10.31305/rrijm.2023.v08.n02.001.
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This paper investigates what drives undergraduate accounting students’ goals to take up accountancy profession someday and be able to attain a Certified Public Accountant (CPA) qualification. The study utilizes a survey methodology and relies heavily on questionnaires as a tool for gathering data from the respondent population. To examine the study objectives, a descriptive statistics and multiple regression analysis methods were used on a total of 104 undergraduate accounting students from Far Eastern University Manila, Philippines. Examining what drives students' intentions to pursue an accounting career or perceive a career in professional accounting is important in this context. As a result, this research attempts to: 1. Investigate the key elements affecting decision of students to choose a career as an accountant 2. Establish relationship between the characteristics affecting university students' profession choices and their desire to remain in one field 3. Evaluate the perception of accounting students towards professional licensure examination in accountancy. Majority of the respondents were considering and pursuit of accounting careers undoubtedly with 56.73%. Moreover, many of them are in the third-year level and fourth year level who have the intention to pursue accounting career with 96.15%.
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Todorović, Zoran. "Application of Ethics in the Accounting Profession with an Overview of the Banking Sector." Journal of Central Banking Theory and Practice 7, no. 3 (September 1, 2018): 139–58. http://dx.doi.org/10.2478/jcbtp-2018-0027.
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Abstract This paper aims to investigate the readiness of the accounting community in Montenegro to implement the Code of Ethics for Professional Accountants. Also, the aim of this paper is to present the existing situation in the accounting profession in Montenegro, especially when it comes to the regulatory environment, in terms of whether it represents an incentive or limitation for the application of the latest ethical standards in the accounting profession. In modern business conditions, the relationship between ethics and business becomes the subject of research by numerous experts. The accounting profession took on itself the great responsibility to provide financial information to the public through professional accountants. Professional accountants are daily influenced by the challenges of the accounting profession. In the accounting profession, ethical problems involve two difficulties that are interconnected. One relates to the question of the nature of the accounting information in terms of whether it is a private or public good, and the other arises from asymmetrically distributed accounting data between those who benefit from the company’s business.
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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.
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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.
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Ariani, Nita Erika, Fauziah Aida Fitri, and Lilis Maryasih. "Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia." Journal of Accounting Research, Organization and Economics 4, no. 2 (August 31, 2021): 188–98. http://dx.doi.org/10.24815/jaroe.v4i2.21449.
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Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
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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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Verhoef, Grietjie, and Grant Samkin. "The accounting profession and education." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1370–98. http://dx.doi.org/10.1108/aaaj-08-2015-2192.
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Purpose The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research. Design/methodology/approach A multiple history approach using traditional archival material and oral history is used. Findings Since the late nineteenth-century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body’s particular view of scholarship. Research limitations/implications The limitations associated with this research are that it focusses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole. Originality/value Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon’s (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.
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Payne, Dinah M., Christy Corey, Cecily Raiborn, and Matthew Zingoni. "An applied code of ethics model for decision-making in the accounting profession." Management Research Review 43, no. 9 (April 26, 2019): 1117–34. http://dx.doi.org/10.1108/mrr-10-2018-0380.
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Purpose The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior. Design/methodology/approach Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries. Findings This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting. Originality/value In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.
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Sadler, Elmarie, and Jacobus Stephanus Wessels. "Transformation of the accounting profession." Meditari Accountancy Research 27, no. 3 (June 3, 2019): 448–71. http://dx.doi.org/10.1108/medar-05-2018-0339.
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PurposeThe purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional transformations of gender and race as well as leadership within the South African accounting profession over four decades.Design/methodology/approachThe theoretical lens of intersectionality is applied through an autoethnographic approach. Multiple layers of personal experiences and observations are interpreted through identity work of leadership provided and received. Autoethnographic data are substantiated and contextualised through the researchers’ sense-making, official and scholarly sources.FindingsSustainable transformation of the accounting profession requires a deepened understanding of the interconnections of the personal, structural and systemic areas within unique contexts. Leadership, as provided and received, must be included within the intersectional orientations. Intersectional orientations become then more significant for understanding progressive changes of the demographic profile of the accounting profession not only in South Africa but also in other countries. The transformation interventions aimed at affirming high-quality black African, coloured and female candidates to the South African accounting profession are founded on the principles of social justice. A sustained reframing of the demographic profile of a profession is possible through accelerated and well-funded collaborative transformation interventions enhancing intentional structural changes of the membership pipeline.Research limitations/implicationsThe possible limitations of this study lie in the contextual nature of the material and findings and the lens of the specific theory.Practical implicationsThe understanding of the practice of interventions aiming at transforming the country-specific demographic profile of a scarce skills profession such as the accountancy profession.Originality/valueThe originality of this paper lies in the application of an intersectional theoretical lens that argues for leadership as a dimension alongside age, gender and race in an autoethnographic sense making of the transformation of the South African accounting profession.
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Marsintauli, Frihardina, Roni Patar Situmorang, and Susi Ratna Suminar. "Understanding the Drivers’ Factors for Choosing an Accounting Student’s Career as A Professional Accountant." Business Economic, Communication, and Social Sciences (BECOSS) Journal 4, no. 2 (May 31, 2022): 133–44. http://dx.doi.org/10.21512/becossjournal.v4i2.8450.
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A career is a person's main goal in obtaining education in the field of interest. Students who choose an accounting major certainly want to have a career related to accounting. However, a student's choice of major may not be following the career he is involved in. This research examines the effect of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals on the career selection of accounting students as a public accounting profession. The object of this research is undergraduate accounting students at Binus Online Learning. The sampling technique used is the Slovin technique, with a total sample of 171 respondents. Data collection techniques were taken by distributing questionnaires using Google Form Link and distributed through electronic media. The analytical method used is Multiple Linear Regression analysis with the SPSS analysis tool. The result showed that the variables of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals have a significant effect on the career choices of accounting students to become public accounting profession. With the low attractiveness of the public accounting profession among accounting students themselves, public accounting professional organizations and academics can recommend encouraging students to take the Certified Public Accountant (CPA) exam, namely supporting, and helping students who really intend to have a career as public accountants and encourage them not to change their career choices. The results of this study are input to the university that it is necessary to introduce the accounting profession, students who hear and follow the development of accounting science in the form of seminars or share knowledge from lecturers will provide an overview and motivation for students to choose a career as an accountant
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Moriarity, Shane. "Trends in Ethical Sanctions within the Accounting Profession." Accounting Horizons 14, no. 4 (December 1, 2000): 427–39. http://dx.doi.org/10.2308/acch.2000.14.4.427.
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This study examines the disciplinary sanctions imposed on AICPA members before and after the adoption of the Code of Professional Conduct in 1988. It reveals that the number of sanctions for substandard professional service has increased after the change. In addition, the profession has increased the use of education as a means of remediating deficiencies in professional service. An analysis of state-by-state sanctions suggests the profession has also achieved more uniform enforcement of the Code. Taken together, the findings support a conclusion that the 1988 changes have improved self-regulation in the accounting profession.
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Ionescu-Feleagă, Liliana, Voicu D. Dragomir, Ștefan Bunea, Oana Cristina Stoica, and Laura-Eugenia-Lavinia Barna. "Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe." Electronics 11, no. 23 (November 30, 2022): 3970. http://dx.doi.org/10.3390/electronics11233970.
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The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level.
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Ray, Krishnendu Prasad. "Forensic Accountant: A New Frontier in The Accounting Profession." Management Accountant Journal 56, no. 10 (October 31, 2021): 21. http://dx.doi.org/10.33516/maj.v56i10.21-26p.
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Tandiontong, Mathius, Candra Sinuraya, and Sondang Mariani Rajagukguk. "The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia." Petra International Journal of Business Studies 2, no. 1 (June 27, 2019): 1–7. http://dx.doi.org/10.9744/ijbs.2.1.1-7.
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Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.
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Susilawati, Neni, Raxel Edo Bramasta, Murwendah, and Arfah Habib Saragih. "Evaluating Indonesia's Presumptive Tax Policy on Accountant Professional Services." Information Management and Business Review 13, no. 4(I) (March 8, 2022): 1–10. http://dx.doi.org/10.22610/imbr.v13i4(i).3268.
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There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.
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Zasadnyi, B., O. Mykhalska, Y. Feshchenko, and A. Shapoval. "THE ROLE OF А PUBLIC SECTOR ACCOUNTANT IN THE MODERN SOCIETY." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 218 (2022): 12–17. http://dx.doi.org/10.17721/1728-2667.2022/218-1/2.
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The article identifies the role of public sector accountants in creating value for the state and society and suggests ways to improve skills in making professional judgments. Public accountants should provide the necessary information for decisionmaking and check the current activities of public organizations. The accountant of the public sector institution informs the population and allows assessing the efficiency and cost-effectiveness of the institutions that provide public services. Thus, for an accountant working in public administration, it is essential to provide information primarily to meet the information needs of citizens, NGOs, and society in general, to determine the cost of maintaining these bodies – how much taxpayers work for civil servants. At the same time, despite the existing problems and troubles, the accountant profession is constantly evolving in response to the constant development of socio-economic relations, the introduction of new innovative technologies, and the integration of society, which leads to growth, and organization in solving problems and advocating. Despite this key role of accounting in the public sector, it is underestimated compared to scientific and professional accounting in the corporate sector. The role of higher education institutions is to provide students with the skills necessary not only to enter the profession but also to solve environmental, economic, and social problems. The role of professional accounting organizations is to develop the profession as a whole – both in the private and public sectors. The factors of unfavorable influence on the development of the accounting profession in the public sector are identified, and directions for increasing its prestige are proposed. The acquisition of new knowledge and practical skills and the identification of barriers to the acquisition of relevant skills in accordance with international best practices and standards contribute to the role of accountants in the public sector and increase their social value, especially in the context of international practices.
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Brink, Alisa G., and Bernhard E. Reichert. "Research Initiatives in Accounting Education: Serving and Enhancing the Profession." Issues in Accounting Education 35, no. 4 (September 8, 2020): 25–33. http://dx.doi.org/10.2308/issues-2020-018.
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ABSTRACT The accounting profession is experiencing unprecedented changes due to forces such as technological advancement and increased global interactions. Researchers and educators in accounting are well positioned to provide valuable insight that guides this change process through well-executed education research. We identify research questions related to five topical areas impacted by the changing accounting environment. Research in these areas can significantly serve and enhance the accounting profession. Specifically, we discuss questions related to (1) factors affecting the entry-level hiring process, (2) technology and professional interactions, (3) accountants' professional identity, (4) continuing professional education (CPE), and (5) academic collaboration with the profession.
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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.
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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.
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Gibassier, Delphine, Sami El Omari, and Philippe Naccache. "Institutional work in the birth of a carbon accounting profession." Accounting, Auditing & Accountability Journal 33, no. 6 (June 23, 2020): 1447–76. http://dx.doi.org/10.1108/aaaj-12-2014-1912.
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PurposeWithin the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.Design/methodology/approachThis study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.FindingsOur research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.Originality/valueTo our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.