Relevant bibliographies by topics / Role of accountant

Academic literature on the topic 'Role of accountant'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Role of accountant"

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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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Rajeevan, Shanmugavel. "Management accountant’s role and society’s expectations: Sri Lankan study." Asian Journal of Accounting Research 4, no. 2 (October 14, 2019): 202–32. http://dx.doi.org/10.1108/ajar-05-2019-0032.

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Purpose The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka. Design/methodology/approach A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management accountant and human resource manager). Out of the 228 responses received, only 171 responses were usable. Exhibiting an overall response rate of 35.6 per cent. Findings The role expectation of management accountants varies significantly across the selected business sectors in Sri Lanka. There is an increasing demand for contemporary management accounting skills in Sri Lanka. Practical implications The insights of this study would be of use to policy makers and policy implementers to examine and develop remedial measures to enhance the creditability and transparency of the management accounting profession in Sri Lanka. Academic and professional educational providers can identify future trends and necessary skills of management accounting to improve management accounting curriculum. Originality/value The evidence from this study contributes to the literature of societal importance of management accounting from a Sri Lankan perspective.
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Subaciene, Rasa, and Kastytis Senkus. "ACCOUNTANT’S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS." CBU International Conference Proceedings 5 (September 23, 2017): 833–39. http://dx.doi.org/10.12955/cbup.v5.1034.

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The profession of the accountant has many aspects. Accountants shape the largest amount of information in an enterprise and play an important role in the enterprise's activity. This profession is highly regulated, very responsible and usually includes a wide range of topics: including but not limited to different spheres of accounting, formation of accounting policies, or even information system for enterprises. This suggests the need for an investigation into the accountant's profile, in order to determine the set of features which ideally should be developed for the profession. The purpose of the article is to investigate the accountant's profile from the perception of students and practitioners. For the achievement of this purpose the following methods were used: a questionnaire-based study, information systematization, comparison, and summarization. The results of the research from the study were used for the evaluation of the profile of the accountant, for the development of the necessary set of features an accountant should hold, and finally, the results may be used for the future assessment of accounting study programs of higher educational institutions.
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Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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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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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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Kesselly, Jerome M. "The Role Professional Accountant Firms play within the Liberian Market in Terms of Strategic Implementation of Financial Statement Audit." TEXILA INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH 9, no. 1 (January 28, 2022): 112–19. http://dx.doi.org/10.21522/tijar.2014.09.01.art011.

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The study has evaluated the role Professional Accountant Firms play in the Liberian market and to understand the strategic tools used in implementing financial statement Audits [1]. A deductive approach was adopted, and information was collected from thirty respondents via Unstructured face-to-face interviews. Purposive sampling was engaged as this technique aided the cognizant arrangement of targeted respondents (Audit Associates, Staff Auditors, Semi Senior Auditors, Senior Auditors, Asst. Audit managers, Audit Managers, and Audit Partners). The findings show that Professional Accountant Firms in Liberia play a positive and significant role in the Liberian market. Professional Accountant Firms make great contributions in keeping Liberian businesses at full compliant with international financial reporting standards, legal and regulatory requirements, and their own policies and procedures. It is recommended that to be more efficient, Liberian businesses should embrace the role Professional Accountant Firms play within the Liberian market. It is concluded that the Liberia Institute of certified Public Accountants (LICPA) should strengthen, trained, and Licensed all Professional Accountant Firms to meet the growing need of the Professional Accounting industry in the Country.
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Khersiat, Ola Mohammad. "The Role of the Forensic Accountant in the Detection of Tax Fraud in Financial Statements: A Survey Study in the Jordanian Accounting and Auditing Offices and Firms." International Journal of Economics and Finance 10, no. 5 (April 13, 2018): 145. http://dx.doi.org/10.5539/ijef.v10n5p145.

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This study aims to emphasize the need for a forensic accountant to detect the manipulation of financial statements and combat tax fraud, and to identify the tax fraud-detecting means used by the forensic accountant in Jordan. To this end, the researcher prepared a questionnaire which was distributed among 125 forensic accountants working in Jordanian accounting and auditing firms. After analyzing and testing the hypotheses using SPSS, the following outcomes were drawn: The forensic accountant has the qualifications, expertise and skills to detect tax fraud in financial statements as well as detect the manipulation of financial statements figures.
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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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Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (August 21, 2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.Originality/valueIt recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.
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Dissertations / Theses on the topic "Role of accountant"

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Vakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant." Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.

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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of advanced management accounting techniques and the execution of advanced tasks by the management accountant?). This thesis addresses this gap in the literature. To this end, the critical realism (CR) philosophy has been adopted. From an ontological perspective, CR research begins with some accepted phenomenon and attempts to identify what the circumstances must be like for this phenomenon to occur. From a methodological perspective, CR research endorses the application of mixed research methods, both quantitative and qualitative, which should be underpinned by pertinent theoretical approaches. This research project consists of three main research phases which incorporate one quantitative and two qualitative studies. In the first phase, a review of the related literature was undertaken in order to obtain insights regarding possible explanatory variables of the impact that ES have on the management accounting function. In the second phase, these insights were organised into pertinent measurable constructs by drawing on the unified theory of acceptance and use of technology, resulting to the development of a conceptual model of causal relationships which was then empirically examined via a survey of large and medium-sized organisations operating in Greece. Finally, based on sociomaterial theory, case studies were conducted in phase 3 of the research project.
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Gibbs, B. T. "An insider research into the changing role of the management accountant during organisational change." Thesis, Liverpool John Moores University, 2017. http://researchonline.ljmu.ac.uk/6693/.

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This research explores the perceptions of management accountants and their work community within a UK university, during a departmental restructure, when new roles and responsibilities emerged. Current literature on the role of management accountants suggests a lack of understanding as to how their role has developed over the years, with research being fragmented and rarely undertaken from the perspective of the service users, or the role holders. Research has predominantly concentrated on organisational aspects of change in management accounting, there being a dearth of research on the effect that role change has on the management accountant’s perception of their role, identity and associated power within the organisation. In addition, there is lack of field-based research and of practitioner research that is undertaken by qualified management accountants working in situ. A qualitative approach was adopted, wherein the author acted as an insider researcher. As an employee and qualified management accountant, the researcher was part of the community being investigated, which enabled observing-participant techniques to be used. Formal data generation spanned a two-year period, wherein semi-structured interviews were undertaken with nineteen key actors, including the accountants and those they served. Throughout, a research diary was maintained to record observations from meetings, face-to-face encounters, and the verbal and written communications associated with the accountant’s role. Cultural Historical Activity Theory was adopted as a lens with which to explore the perceived changes in perceptions that occurred between the management accountants and their wider organisational community. A thematic analysis of the data revealed three key themes: role, identity and power relations. On further analysis, inconsistent actor reports were apparent which referred to the decentralisation process and the change element of the managing accountants’ role. The resultant tensions and contradictions were analysed in detail as activity developed and altered over time. The effectiveness of the finance business partner model was seen to be flawed. In addition, the perceptions management accountants held of their role, identity and power within the university were impacted on negatively. Overall, analysis provided a rich picture that detailed the experiences of the difficulties and ambiguities brought about by change in the management accountants’ role. In investigating professional accountant practice in situ this study makes a strong contribution to the limited research that addresses the changing perceptions and roles of management accountants in the public sector. The insights further contribute to the literature of management accounting activity, in making a theoretical contribution to knowledge in the field of change, with specific reference to power relations, resistance to change, identity and role perception. With respect to the future, as the finance business partner role has become established in recent years, there is a need for a wider understanding of the transition in the management accountants’ role, as a finance business partner and further research is recommended both in the public and private sector.
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Slot, Janneke. "An evaluation of the forensic accountant's role in criminal law proceedings / by J. Slot." Thesis, North-West University, 2013. http://hdl.handle.net/10394/9839.

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Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings.
Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.
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Rajamanoharan, Indra Devi. "The impact of the implementation of Six Sigma on performance measurement systems and the role of the accountant : case study evidence from firms based in Malaysia." Thesis, University of Exeter, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438747.

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

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Examensarbete, civilekonomprogrammet inriktning Controller, Ekonomihögskolan vid Linnéuniversitetet, Växjö.  Kurskod 4FE18E, 30hp, VT2019   Författare: Mikael Bergström och Louise Samuelsson Handledare: Elin Funck   Titel: Controllerns roll - från generalisering till nyansering   Bakgrund: I takt med att företagen och dess ekonomistyrning utvecklats sägs controllerrollen gått från att vara en beancounter till en affärsinriktad business partner. Det finns dock en oenighet i hur, och hur långt, utvecklingen skett och argument har förts fram att det fullständiga skiftet inte materialiserats utan att det istället är en hybridiserad roll som syns. Trots att det öppnats upp för att det är en heterogen roll har det linjära tänket kring rollens utveckling lett till generaliseringar och otydligheter i hur rollen beskrivs.   Syfte: Syftet med denna studie är att identifiera olika faktorer som påverkar rollen för controllers samt förklara hur dessa faktorer påverkar controllers i olika riktningar och mot olika roller. Ambitionen och det övergripande syftet är därmed att generera en djupgående kunskap och förståelse samt att nyansera bilden av controllerrollen.   Metod: Studien centrerar kring en kvalitativ intervjustudie av studieobjektet controllers. Semistrukturerade intervjuer har genomförts med controllers på tre stora företag inom den tillverkande sektorn för att ge en relevant bredd till det empiriska materialet.   Slutsatser: Ett bidrag ges till teorin dels genom resultatet som visar att det är en hybridiserad roll som återfinns men också genom att olika faktorer som påverkar rollen har identifierats samt diskuterats och använts för att nyansera och urskilja olika inriktningar av rollen utifrån vilken nivå eller position controllern jobbar på. Förväntningar och uppfattningar ses påverka genom att möjliggöra och öppna upp för en bred och inkluderande roll och erfarenhet ses påverka arbets- och förhållningssättet till att bli mer aktivt och med ett förändrat analytiskt tillvägagångssätt. I och med att mönster har kunnat urskiljas vad gäller arbetsuppgifter och handlingar samt vad som är viktig kunskap, kompetens och egenskaper i förhållande till den organisatoriska positionen ses dessa i kombination påverka rollen i olika riktningar. Alla positioner och nivåer ses innehålla drag av rollbeskrivningen analytiker. Ledningsnivån samt positionen finance ses också påverkas åt coach, positionerna RnD, logistik och produktion påverkar åt pedagog och positionen redovisning åt kamrer. Sist ses arbete på den operativa nivån påverka rollen åt såväl pedagog som kamrer.
Degree Project in Controlling, The Business Administration and Economics Programme. School of Business and Economics at Linnaeus university, Växjö. Course code 4FE18E, 30 credits. Spring semester 2019   Authors: Mikael Bergström and Louise Samuelsson Supervisor: Elin Funck   Title: The controller role - from generalization to nuance   Background: As the companies and their management accounting has developed, the controller role is said to have gone from that of a beancounter towards a business oriented business partner. However, there is a disagreement in how, and how far, the development has gone and arguments has been made that the complete transition has not materialized, and that the role can rather be seen as a hybrid. Despite the fact that the theoretical framework has opened up for a heterogenous role, the linear thinking in regards to the development of the role has led to generalisations and ambiguity in how the role is described.   Purpose: The purpose of this study is to identify different factors that affect the roles for controllers, as well as explaining how these factors affect controllers in various directions and towards various roles. The ambition along with the general purpose is therefore to generate a deeper knowledge and understanding as well as painting a more nuanced picture of controllers and their different roles in a company.   Method: The thesis is centered around a qualitative interview study of controllers as a professional group. Semi-structured interviews have been performed with controllers from three large manufacturing companies in order to provide a relevant depth and width for the empirical material.      Conclusions: A contribution is made to the theoretical framework, in part through the result of the thesis that conclude a hybridization of the role. The second contribution is that various factors that affect the role have been identified as well as discussed and utilized in order to distinguish different directions of the role pending on what level or in which position the controller is active. Expectations and opinions are seen to affect and open up for a broad and including role, while experience affect how controllers work as well as their analytical approach in different assignments. Patterns have emerged in regard to assignments, actions, important attributes and competencies that, combined with the organizational aspect, is seen to push the role in different directions. In accordance with this, all positions and levels include the role of analyst to some degree. Additionally, the managerial level as well as the position of finance show signs that point to a coach-role, the positions of RnD, logistics and production include an educator-perspective, and the position of accounting connect to the role of a chamberlain. Lastly, the operational level show signs of pushing the role towards that of both an educator and a chamberlain.
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Musa, El-Khidir Ali. "The role of management accounting and accountants in selected Sudanese public and private enterprises." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760570.

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Alsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.

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This study investigates the experiences of women accountants working in the Big Four accounting firms in the Kingdom of Saudi Arabia (KSA), to extend our knowledge of issues related to gender and accounting. Within the Saudi social context, gender experience is a shifting set of multiple experiences, where gender and religious and cultural aspects are interrelated and influence how accounting or auditing is practiced. Studying the dominant social context and its origins helps in understanding issues related to gender and accountancy, and identifying processes that reproduce gender domination and hinder women’s ability to access and progress at work. This study adopts a qualitative exploratory research design. In-depth semi-structured interviews with 42 female and male accountants working in the Big Four firms in the KSA are carried out, supported by documentary analysis and observations (observing women’s dress, the physical environment they work in, and their interaction with other staff). The data are analysed using thematic analysis and this study draws on feminist critical theory to understand the process of change taking place in the accounting profession in the KSA. The analysis of the data reveals that, despite the growing interest in women’s integration into KSA society, they continue to face various difficulties in joining the profession and gaining access to professional practice. Women’s recent access to the accounting profession has brought changes to accounting practices, with formal and informal gendered organisational practices (such as segregated space, and limited audit assignments) contributing to sustaining male dominance in the profession. These practices are strongly rooted in local socio-cultural traditions that overlap with selective interpretations of religion, and thus shape women accountants’ experiences in how they perceive change. Most of the barriers and exclusionary practices (such as gendered norms of working hours and socialising with clients and peers) are informal in the KSA; yet they are very visible and inform/direct how the formal practices (such as appraisal and mentoring practices) are reproduced within accounting firms. The study offers an understanding of how professions evolve differently in different countries, how accounting firms operate today, and how the globalisation of practice in accounting firms has its limits. The study presents new ways of thinking about change, and argues that women’s desire for change is a key aspect in the process of change taking part in the Big Four in the KSA. Change’ relates to, and is constructed by, one’s perceptions of the cultural, political, economic and social fabric of a society. Consequently, Saudi women accountants are experiencing accountancy and changes thereof in terms of phases, and whereby they see themselves as being part of the process of change within the profession. They are willing to be patient in order to open the way for others and achieve their desired change.
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Ahrens, Thomas. "Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany." Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.

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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.

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Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.

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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial accounts, a dilemma arises regarding how to influence people’s way of managing their own finances by means of accounting information. How this dilemma is assumed to be resolved in order to make accounting matter is the query of this thesis. Through a study of four cases, the thesis investigates the practices of public authorities, a television makeover show, and a pension insurance company – here referred to as accounting framers – whose task it is to construct accounting in such a way so as to make it come across as important, relevant and useful to various groups of the general public. By examining how people’s accounting interpretations are elaborated in order to make them responsive to financial accounts, the thesis contributes to problematising the constitutive role of accounting and the conditions believed to enable it to turn people into financially responsible actors.
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Books on the topic "Role of accountant"

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Carter, A. J. Environmental accounting: Corporate disclosure and the role of the accountant. Manchester: UMIST, 1993.

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L, Weil Roman, Wagner Michael J. 1948-, and Frank Peter B, eds. Litigation services handbook: The role of the accountant as expert. 2nd ed. New York: Wiley, 1995.

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B, Frank Peter, Wagner Michael J. 1948-, and Weil Roman L, eds. Litigation services handbook: The role of the accountant as expert witness. New York: Wiley, 1990.

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The role of the accountant in strategic planning: A model for the 1990s. Aldershot, Hants, England: Gower, 1992.

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Savrin, Daniel S. Accountant's role in litigation: The ever-changing role of accountants as expert and fact witnesses and parties in litigation. Boston, MA: Massachusetts Continuing Legal Education, 1998.

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Shenkman, Martin M. Accountant's role in divorce proceedings. New York, N.Y: M. Bender, 1991.

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Grundy, Tony. The accountants role in investment decisions. London: ABG Professional, 2002.

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The scope of CPA services: A study of the development of the concept of independence and the profession's role in society. New York: Wiley, 1985.

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Chotiyanon, Panida, and Vassili Joannidès de Lautour. The Changing Role of the Management Accountants. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90300-2.

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Lehman, Cheryl R. Accounting's changing role in social conflict. New York: Markus Wiener Pub., 1992.

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Book chapters on the topic "Role of accountant"

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Becker, Albrecht, and Rafael Heinzelmann. "IT and the management accountant." In The Role of the Management Accountant, 219–32. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-14.

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Giles, R. S. "The Role of the Accountant." In Finance and Accounting, 41–45. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_3.

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Falko, Sergey G. "Management accountants in Russia." In The Role of the Management Accountant, 151–68. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-10.

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Lambert, Caroline, and Jérémy Morales. "Management accountants in France." In The Role of the Management Accountant, 58–72. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-5.

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Zoni, Laura. "Management accountants in Italy." In The Role of the Management Accountant, 117–35. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-8.

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Fujino, Masafumi. "Management accountants in Japan." In The Role of the Management Accountant, 136–50. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-9.

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Joshi, Prem Lal, Usha Rani Cherukupallis, and Nachiket Madhav Vechalekar. "The changing role of management accountants." In The Role of the Management Accountant, 89–116. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-7.

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Krumwiede, Kip, and Raef Lawson. "Management accountants in the United States." In The Role of the Management Accountant, 200–216. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-13.

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Klein, Vitor Hugo, and Artur Roberto do Nascimento. "The role of the controller in Brazil." In The Role of the Management Accountant, 9–22. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-2.

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Schäffer, Utz, and Jürgen Weber. "The role of the controller in Germany." In The Role of the Management Accountant, 73–88. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-6.

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Conference papers on the topic "Role of accountant"

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Raevskaia, O., U. Karpenko, and M. Kolodeznaia Kolodeznaia. "ROLE AND FURTHER DEVELOPMENT OF ACCOUNTING IN CONDITIONS DIGITAL ECONOMICS." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-031-036.

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Author writes about present-day state of accounting in Russian Federation in conditions of digitization economy, perspectives of its further development and significance of accountant as profession in future
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Jessica, Agnes, Ria Sandra Alimbudiono, and Eko Pudjolaksono. "The Role Of Accounting Knowledge In Defining The Career Of A Public Accountant." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.12.

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Nikitina-Kalamäe, Monika, and Natalja Gurvitsh. "The Role of Accountant in Estonian Enterprise: Survey of Students Opinion." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.37.

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Lee, Tong-Zheng. "The role and functions of an accountant in a not-for-profit organization." In International Conference on Communication Technology and Systems. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/iccts140661.

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Dewi YR, Rozmita. "The Detection of Corruption and The Role of Accountant in Achieving Good Public Governance." In 2016 Global Conference on Business, Management and Entrepreneurship. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.1.

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Wadan, Rafi, Frank Teuteberg, Frank Bensberg, and Gandalf Buscher. "Understanding the Changing Role of the Management Accountant in the Age of Industry 4.0 in Germany." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2019. http://dx.doi.org/10.24251/hicss.2019.702.

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Wahyuni, Titis. "The Role of Information Technology in Supporting Accountant Profession in the Era of Industrial Revolution 4.0." In The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010706400002967.

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Wahyuni, Titis. "The Role of Information Technology in Supporting Accountant Profession in the Era of Industrial Revolution 4.0." In 3rd International Conference on Vocational Higher Education (ICVHE 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200331.150.

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Yasa, Ida Bagus Anom, I. Ketut Sukayasa, and I. Ketut Parnata. "The Role of Motivation to Mediate the Effect of Work from Home on Audit Quality at Public Accountant Firm in Bali Province." In International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/assehr.k.220301.016.

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Novak, Ana, Katarina Žager, and Ivana Barišić. "Analysis Of Prerequisite IT Skills And Competencies Of Professional Accountants." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.772.

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Due to the role of information technology (IT) in today’s business environment and the significant influence information technologies have on accounting operations, there is a growing need to continuous acquiring of IT knowledge and skills related to new and emerging IT. Given the current market demands for the accounting profession, the possession of IT skills and knowledge is imperative for both professional accountants in practice as well as accounting graduates. This paper investigates the skills that accounting graduates should develop through the analysis of a mixture of skills and competencies that are articulated by prominent professional accounting bodies along with the skills that employees deem important. In that context, special emphasis will be placed upon the analysis of the required IT skills and competencies. The paper aims to provide a detailed overview of the significant literature regarding prerequisite skills and competencies in ordering to identify expectations for future professional accountants that will serve as a basis for providing accounting education recommendations in that context. The results of the conducted analysis should provide useful information to higher education community as well as overall professional and scientific community.
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Reports on the topic "Role of accountant"

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Paschen, Marius, Felix Meier, and Wilfried Rickels. Working paper on the numerical modelling framework to compare different accounting schemes. OceanNETs, December 2021. http://dx.doi.org/10.3289/oceannets_d1.1.

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Any integration of extra carbon dioxide removal (CDR) via terrestrial or marine sink enhancement into climate policies requires accounting for their effectiveness in reducing atmospheric carbon concentration and translating this information into the amount of carbon credits (to be used in official and voluntary emission trading schemes). Here, we assess accounting schemes in their appropriateness of assigning carbon credits. We discuss the role of temporary carbon storage and present the various ccounting methods for carbon credit assignment. We explain how we have implemented the methods numerically and analyse carbon assignments across the different accounting schemes, using stylized, model-based ocean sink enhancement experiments.
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Crucini, Mario, Mototsugu Shintani, and Takayuki Tsuruga. Accounting for Persistence and Volatility of Good-Level Real Exchange Rates: The Role of Sticky Information. Cambridge, MA: National Bureau of Economic Research, October 2008. http://dx.doi.org/10.3386/w14381.

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Margo, Robert. Accounting for Racial Differences in School Attendance in the American South, 1900: The Role of Separate-But-Equal. Cambridge, MA: National Bureau of Economic Research, May 1987. http://dx.doi.org/10.3386/w2242.

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Cawley, John, James Heckman, and Edward Vytlacil. Understanding the Role of Cognitive Ability in Accounting for the Recent Rise in the Economic Return to Education. Cambridge, MA: National Bureau of Economic Research, January 1998. http://dx.doi.org/10.3386/w6388.

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Pforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, March 2022. http://dx.doi.org/10.36687/inetwp180.

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In August 2021, the IMF made a new SDR allocation to help ease pandemic-induced financial strains in the Global South. This paper assesses the potential of the SDR system to address debtrelated problems in global finance. We analyze the SDR system as a web of interlocking balance sheets whose members can use SDR holdings—the system’s tradable assets—for conversion into usable currency as a perpetual low-interest loan or to make payments to each other. Using original IMF data, we study how the system has been practically used since 1990. Though widely perceived as a solution in search of a problem in the post-Bretton Woods era, we find that the SDR system provides three mechanisms through which IMF members borrow and lend usable currency to each other, with different strings attached: first, transactions by agreement; second, the IMF’s core lending facilities for which the SDR system offers additional resources; and third, IMF-sponsored Trusts which seek to harness the SDR system for development purposes and are the basis for the current idea of ‘voluntary channeling’. Overall, given the SDR system’s idiosyncratic accounting rules, the new allocation can improve the liquidity position of a country and offer some limited avenues for sovereign debt restructuring but comes with new interest and exchange rate risks. Voluntary channeling cannot happen without a wealth transfer, neither the SDR allocation nor the use of Trusts can overcome this problem. Still, Trusts can be a useful instrument to help with debt forgiveness and to ensure that borrowed funds are used for their intended purpose.
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Melo-Becerra, Ligia Alba, and María Teresa Ramírez-Giraldo. Transport infrastructure and technical efficiency in a panel of countries: Accounting for endogeneity in a stochastic frontier model. Banco de la República, December 2021. http://dx.doi.org/10.32468/be.1187.

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In this paper, a global production frontier is estimated using stochastic frontier models to assess the contribution of transport infrastructure to countries’ performance. We find that the role of infrastructure is underestimated under the exogeneity assumption indicating that handling endogeneity is crucial in the estimation. Results suggest that a better endowment of infrastructure contributes to economic growth, highlighting its importance in explaining differences in the economic performance of countries. Efficiency measures indicate that high-income countries are more efficient than low- and middle-income countries, suggesting that there is room for improving economic performance in countries with a lower income level. Better institutions also are essential to foster countries’ economic output.
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Angrist, Noam, and Rachael Meager. The role of implementation in generalisability: A synthesis of evidence on targeted educational instruction and a new randomised trial. Centre for Excellence and Development Impact and Learning (CEDIL), September 2022. http://dx.doi.org/10.51744/cswp4.

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Targeted instruction is one of the most effective educational interventions in low- and middle-income countries, yet the reported impacts of this approach vary, from 0.07 to 0.78 standard deviations (SDs) across contexts. We study this variation and the contextual factors associated with it by combining an evidence aggregation covering 10 study arms with a new randomised trial. The results show that two factors explain most of the heterogeneity in reported effects: the degree of implementation (intention-to-treat or treatment-on-the-treated effects) and the instruction delivery model (teachers or volunteers). Accounting for these implementation factors enables substantial generalisation of effect sizes across contexts. We introduce a new Bayesian model which incorporates implementation information into the evidence aggregation process. The results show that targeted instruction can deliver 0.39 SD improvements in learning on average when taken up, and 0.80 SD gains when implemented with high fidelity, explaining the upper range of effects in the literature. Given the central role of implementation identified in our synthesis, we conduct a new randomised trial to increase programme fidelity in Botswana. The results show additional 0.22 SD gains relative to standard implementation, revealing concrete mechanisms to enhance implementation and achieve the largest frontier effects identified in the literature.
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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, December 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica, Honduras, Suriname, and Turkey) are presented to illustrate experiences with different degrees of development regarding the management of risks and CLs related to PPPs. The document concludes that PPP risk management should encompass the whole lifecycle of a PPP project, risks need to be identified and CLs must be estimated and monitored, and the institutional capacity of governments to evaluate and manage PPP risks plays a central role in the successful development of PPP contracts. Although institutional capacities in this regard have improved in recent years, estimations of CLs involved in PPPs are not regularly performed, and there is still room for improvement on the assessment, measurement, registration, budgeting, and reporting of risks and CLs related to PPPs.
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Araya, Mesele, Caine Rolleston, Pauline Rose, Ricardo Sabates, Dawit Tibebu Tiruneh, and Tassew Woldehanna. Understanding the Impact of Large-Scale Educational Reform on Students’ Learning Outcomes in Ethiopia: The GEQIP-II Case. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/125.

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The Ethiopian education system has been very dynamic over recent years, with a series of large-scale education program interventions, such as the Second Phase of General Education Quality Improvement Project (GEQIP-II) that aimed to improve student learning outcomes. Despite the large-scale programs, empirical studies assessing how such interventions have worked and who benefited from the reforms are limited. This study aims to understand the impact of the reform on Grade 4 students’ maths learning outcomes over a school year using two comparable Grade 4 cohort students from 33 common schools in the Young Lives (YL, 2012-13) and RISE (2018-19) surveys. We employ matching techniques to estimate the effects of the reform by accounting for baseline observable characteristics of the two cohorts matched within the same schools. Results show that the RISE cohort started the school year with a lower average test score than the YL cohort. At the start of Grade 4, the Average Treatment Effect on the Treated (ATT) is lower by 0.36 SD (p<0.01). In terms of learning gain over the school year, however, the RISE cohort has shown a modestly higher value-added than the YL cohort, with ATT of 0.074 SD (p<0.05). The learning gain particularly is higher for students in rural schools (0.125 SD & p<0.05), which is also stronger among rural boys (0.184 SD & p<0.05) than among rural girls. We consider the implications of our results from a system dynamic perspective; in that the GEQIP-II reform induced unprecedented access to primary education, where the national Net Enrolment Rate (NER) rose from 85.7 percent in 2012-13 to 95.3 percent in 2019-20, which is equivalent to nearly 3 million additional learners to the primary education at a national level. This shows that learning levels have not increased in tandem with enrolment, and the unprecedented access for nearly all children might create pressure on the school system. Current policy efforts should therefore focus on sustaining learning gains for all children while creating better access.
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Bennett, Alan B., Arthur A. Schaffer, Ilan Levin, Marina Petreikov, and Adi Doron-Faigenboim. Manipulating fruit chloroplasts as a strategy to improve fruit quality. United States Department of Agriculture, January 2013. http://dx.doi.org/10.32747/2013.7598148.bard.

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The Original Objectives were modified and two were eliminated to reflect the experimental results: Objective 1 - Identify additional genetic variability in SlGLK2 and IPin wild, traditional and heirloom tomato varieties Objective 2 - Determine carbon balance and horticultural characteristics of isogenic lines expressing functional and non-functional alleles of GLKsand IP Background: The goal of the research was to understand the unique aspects of chloroplasts and photosynthesis in green fruit and the consequences of increasing the chloroplast capacity of green fruit for ripe fruit sugars, yield, flavor and nutrient qualities. By focusing on the regulation of chloroplast formation and development solely in fruit, our integrated knowledge of photosynthetic structures/organs could be broadened and the results of the work could impact the design of manipulations to optimize quality outputs for the agricultural fruit with enhanced sugars, nutrients and flavors. The project was based on the hypothesis that photosynthetic and non-photosynthetic plastid metabolism in green tomato fruit is controlled at a basal level by light for minimal energy requirements but fruit-specific genes regulate further development of robust chloroplasts in this organ. Our BARD project goals were to characterize and quantitate the photosynthesis and chloroplast derived products impacted by expression of a tomato Golden 2- like 2 transcription factor (US activities) in a diverse set of 31 heirloom tomato lines and examine the role of another potential regulator, the product of the Intense Pigment gene (IP activities). Using tomato Golden 2-like 2 and Intense Pigment, which was an undefined locus that leads to enhanced chloroplast development in green fruit, we sought to determine the benefits and costs of extensive chloroplast development in fruit prior to ripening. Major conclusions, solutions, achievements: Single nucleotide polymorphisms in the promoter, coding and intronicSlGLK2 sequences of 20 heirloom tomato lines were identified and three SlGLK2 promoter lineages were identified; two lineages also had striped fruit variants. Lines with striped fruit but no shoulders were not identified. Green fruit chlorophyll and ripe fruit soluble sugar levels were measured in 31 heirloom varieties and fruit size correlates with ripe fruit sugars but dark shoulders does not. A combination of fine mapping, recombinant generation, RNAseq expression and SNP calling all indicated that the proposed localization of a single locus IP on chr 10 was incorrect. Rather, the IP line harbored 11 separate introgressions from the S. chmielewskiparent, scattered throughout the genome. These introgressions harbored ~3% of the wild species genome and no recombinant consistently recovered the IP parental phenotype. The 11 introgressions were dissected into small combinations in segregating recombinant populations. Based on these analyses two QTL for Brix content were identified, accounting for the effect of increased Brix in the IP line. Scientific and agricultural implications: SlGLK2 sequence variation in heirloom tomato varieties has been identified and can be used to breed for differences in SlGLK2 expression and possibly in the green striped fruit phenotype. Two QTL for Brix content have been identified in the S. chmielewskiparental line and these can be used for increasing soluble solids contents in breeding programs.
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