Journal articles on the topic 'Role of accountant'
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1
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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Jaber Matarneh, Ala, Usama Abdul Moneim, and Munther Al-Nimer. "The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan." International Journal of Business and Management 10, no. 11 (October 26, 2015): 138. http://dx.doi.org/10.5539/ijbm.v10n11p138.
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<p>Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.</p>This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant’s role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants’ awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor’s insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).
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Santi, Fitriana, and Ary Yunita Anggraeni. "ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES." KEBERLANJUTAN 4, no. 2 (October 8, 2019): 1218. http://dx.doi.org/10.32493/keberlanjutan.v4i2.y2019.p1218-1228.
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Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.
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Alimbudiono, Ria Sandra, and Dwi Suhartini. "Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection." Issues In Social And Environmental Accounting 8, no. 1 (March 31, 2014): 48. http://dx.doi.org/10.22164/isea.v8i1.89.
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This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.
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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (October 16, 2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.
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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.
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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.
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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.
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Alhusban, Ahmad Abed Alla, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud. "The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities." Journal of Governance and Regulation 9, no. 4 (2020): 149–61. http://dx.doi.org/10.22495/jgrv9i4art13.
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Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.
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Mujiono, Mia Novinda. "The Shifting Role of Accountants in the Era of Digital Disruption." International Journal of Multidisciplinary: Applied Business and Education Research 2, no. 11 (November 13, 2021): 1259–74. http://dx.doi.org/10.11594/10.11594/ijmaber.02.11.18.
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Pandemic and industrial revolution 4.0 made almost of all business activities and professional moved to digital way. People have to adapted to work with many innovations that emerged in the field of business which they work, including accountant. The era of digital disruption made the fundamental role of the accountant taken over by system or software. This phenomenon raises anxiety for a number of accountants, because their jobs are replaced by system, so companies can reduce the number of workers which classified as accountants. Whether the accountant will die along with the development of technological innovation? Certainly not. The purpose of this research is giving insight that accountants are required to be agile-learners who enrich skills with the aim of managing creativity and reasoning so that they are able to create infrastructure, platforms, and digital software that can control the automation in business. Using qualitative explanatory research method with literature review, observation, and interview, researcher found that the functional role of accountants is increasing, not only in financial reporting system proficiency, but especially in strategic business analysts with the help of business intelligence as the basis of decision making for business. Likewise technological innovation gave birth to another scientific field of business and accountant which enlarge job opportunities and threats as the results and implications. Keeping financial data and confidential information safe and secure should be the top priority for any business.
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Arwani, Agus. "Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 7, no. 1 (June 1, 2016): 163. http://dx.doi.org/10.18326/muqtasid.v7i1.163-184.
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Accountants are the actors who contribute to the establishment andimplementation of accounting as a structure. On the other hand theconsequences of the application of modern accounting shows the impact ofa less than satisfactory. Facts show the number of accounting manipulationscandal that hit the company’s financial statements and the low awarenessof their social responsibility and the environment implies that very largechanges in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor ‘’ greedy ‘’ met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the ‘’ number ‘’ in the sense of making all tasks as tasks (treatises) ‘’ prophetic ‘’ to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accountingshould be standardized SDI International, science and technology capabilitiesaccountant sharia be reliable
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Wahyuni, Nining Ika, and Eko Ganis Sukoharsono. "Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator." GATR Journal of Business and Economics Review 7, no. 1 (June 29, 2022): 103–11. http://dx.doi.org/10.35609/jber.2022.7.1(5).
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Objective – This study aims to analyze the role of accounting educators in embedding sustainability. Theory of Role is used in analyzing the parties who put their expectation on accountants to take roles in embedding sustainability and how the accountant performed that role expectation. Methodology – Educator accountants are used to represent various types of professions in the accounting field. This study uses a qualitative approach by conducting interviews with 14 accounting educators at the University of Jember, Indonesia, which registered as Certified Sustainability Reporting Specialists (CSRS) and/or Certified Sustainability Reporting Assurers (CSRA). Data were collected through observation, deep interviews, and forum group discussion. Findings – Then data were analyzed with the thematic analytic technique to find the main theme from the interview transcripts. The result shows that those accounting educators are in the right position to become the main actor in embedding sustainability. Accountants must show their involvement in sustainability embedding efforts due to pressure from various parties. Novelty – The professional organizations give them coercive pressure, while the educational institutions give them normative pressure. However, their role performance to be involved in this sustainability embedding is still low due to obstacles, both barriers related to learning tools and personal perception. Type of Paper: Empirical JEL Classification: Q, Q5, Q56 Keywords: Role Expectation; Role Performance; Accounting Educator; Role Theory; Embedding Sustainability Reference to this paper should be made as follows: Wahyuni, N. I.; Sukoharsono, E. G., (2022). Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator, J. Bus. Econ. Review, 7(1), 103–111. https://doi.org/10.35609/jber.2022.7.1(5)
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Williams, Belinda, Sumit Lodhia, Mitali Panchal Arora, and Lisa McManus. "The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils." Managerial Auditing Journal 36, no. 2 (February 22, 2021): 314–33. http://dx.doi.org/10.1108/maj-02-2020-2558.
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Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. Design/methodology/approach The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a theoretical framing for the study. Findings The findings reveal an increase in the use of accountants across time in the preparation of voluntary information, being used in a variety of roles because of their financial abilities and analytical skills. The results also indicate a shift has occurred with more emphasis being placed on cross-departmental approaches to NFP incorporating the accountant. These results suggest a greater recognition of the role of accountants in NFR and a dilution of accountant’s boundaries in relation to their existing traditional focus. Research limitations/implications This study contributes to the academic NFR literature by providing evidence of an institutional shift that is occurring with the accountant’s role widening to a broader context beyond their traditional roles. Practical implications This longitudinal study provides practical evidence to management of the potential offered by accountants as the public sector seeks to achieve higher levels of accountability and transparency. Policy implications also arise in relation to the need for development of quality assurance guidelines and further education and training as the public sector embarks on the journey of NFR. Originality/value To the best of the authors’ knowledge, this study is the first that has explored the evolution of NFR over a period of time through its focus on the role of accountants.
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Wahyuni, Nining Ika, and Eko Ganis Sukoharsono. "Positioning Educator Accountants as Score Players in Embedding Sustainability through the Role Theory Lens." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (June 16, 2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(61).
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The role of accountants in the field of sustainability is one of the most highlighted (Okwuosa, 2020). But, although research interest in sustainability accounting over the last two decades has shown an increase (Schaltegger & Zvezdov, 2015), there is very little research on the role of accountants in sustainability accounting practices (Evans, Burritt & Guthrie, 2011). Highlighting the actual capabilities of accountants and the potential benefits of involvement, research in this area should be more directed at investigating the involvement of accountants in sustainability management. Educator accountants are expected to create future accountants who have sustainability competencies. The presence of accountants in the community can be a way to reflect on what they believe to be a responsibility and at the same time how that responsibility should be realized (Deegan, 2013). Keywords: Educator Accountant; Role Theory; Score Player; Embedding Sustainability
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Molina-Sánchez, Ariza-Montes, Ortiz-Gómez, and Leal-Rodríguez. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources." International Journal of Environmental Research and Public Health 16, no. 17 (August 23, 2019): 3073. http://dx.doi.org/10.3390/ijerph16173073.
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The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands–resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands–subjective well-being relationship resources.
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Majanga, Byson B. "Sealing Leakages of Public Funds Abuse: The Malawi “Cashgate” Case." Applied Finance and Accounting 1, no. 2 (March 17, 2015): 38. http://dx.doi.org/10.11114/afa.v1i2.726.
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The accountancy profession subscribes to the values of accountability, integrity, honesty, accuracy among others and that is the reason accountants are required in any field of work to provide an independent report of how the resources are deployed to bring the outcome and assess if indeed the outcome from the use of such resources is as it had been expected by all the stakeholders. This requirement is common to all sectors of the economy, whether in the public or private sector. The paper discusses the changing role of the accountant in the public sector in response to the growing concerns of public resource abuse. Africa, Malawi in particular, has been a victim of gross resource abuse by public officers through among others fraud, corruption, theft and gross mismanagement. Malawi has recently been rated highly in terms of corrupt practices with the public sector taking a leading position leading to gross mismanagement of public resources since the dawn of democracy in 1994. The study takes a look at the changing roles of an accountant in the public sector where the control environment in the financial management system, and the political will of those in charge of the public sector, are not the same as those in the private sector. The accounting weaknesses or challenges as revealed by the reviewed audit reports are scrutinised and the role of the accountant with respect to each challenge is reviewed and recommendations suggested which if implemented, may block the future recurrence of such weaknesses in the financial management systems in the public sector.
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Ivanova, T. N. "Transformatization of accounting in the digitalization of the economy." Ways to Improve Construction Efficiency 1, no. 49 (April 11, 2022): 179–84. http://dx.doi.org/10.32347/2707-501x.2022.49(1).179-184.
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The existing system of accounting in enterprises needs to be transformed in the context of globalization of the economy and its digitalization. Analysis of existing approaches to the training of accountants and current requirements of stakeholders to it indicate a lack of practical readiness of graduates for modern challenges of the digital economy.
The purpose of the study is to determine changes in the accounting system and their impact on enterprise management and training of accounting professionals in terms of its digitalization in the economy and the world.
The article considers the existing approaches to the accounting system in enterprises and the role of the accountant. The main advantages of accounting in the digital economy are identified, the need for its transformation in today's conditions is proved, as well as the challenges facing future accountants in the digitalization. The main trends in the development of the accounting system in the digital economy necessitate advanced skills of accountants, which are information technology, analysis of large data, communication skills and opportunities to promote accounting services as a business on social networks. Approaches to the content of the profession of "accountant" requires a qualitative transformation in the context of widespread use in accounting processes of digital technologies.
In the context of digitalization of accounting due to the wider capabilities of the system, the accountant-analyst can give useful advice to the head of the company and justify the effectiveness of important management decisions. With the help of information technology used by modern accounting system, the accountant has more time to quickly and efficiently perform functional tasks, as well as data analysis and financial reporting. Owners (managers), receiving analytical, accurate and timely information, can focus on strategic goals and solving complex problems.
It is proposed to include in educational programs in the field of specialties competencies that will promote the competitiveness of future and existing accountants in the digital economy.
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Hoffjan, Andreas. "The Image of the Accountant in a German Context." Accounting and the Public Interest 4, no. 1 (January 1, 2004): 62–89. http://dx.doi.org/10.2308/api.2004.4.1.62.
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This study introduces content analysis as a method of examining the accountant's role. The empirical study is based on 73 advertisements, which are directed primarily at employees who are affected by the management accountant's work. The findings of the study indicate that the subject of accountancy is used particularly in connection with promises of “cost reduction.” Consequently, the majority of advertisements use the accountant stereotype of “savings personified.” In a professional context, the work ethic of the management accountant is given particular emphasis in the advertisements. He/she identifies him/herself with his/her task to the maximum degree, is regarded as loyal to his/her company and, for the most part, is well organized in his/her work. However, the characterization of the management accountant as a well disciplined company-person conflicts with the negative portrayal of his/her professional qualities. In advertisements, the management accountant is portrayed as a rather inflexible, passive, and uncreative specialist who, as a result of these qualities, often demotivates others. The personal characteristics of the management accountant are shown in a negative light. This gives him/her the unappealing image of a humorless, envious, dissociated, and ascetic corporate-person.
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Wibowo, Puji, and Amrie Firmansyah. "INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE." AFEBI Accounting Review 3, no. 01 (August 21, 2018): 50. http://dx.doi.org/10.47312/aar.v3i01.138.
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<p><em>The accountant</em><em> has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selected respondents, this study tries to reveal the public officers' perceptions, instead of students, towards accountancy professions in the line ministries and government agencies. The questionnaires were distributed to government employees whose jobs are related to public finance management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and from those 97 are valid<strong>. </strong>This preliminary study focuses on government officers’ attitude because this topic has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of Finance Decree No. 25 of 2014 concerning State Chartered Accountant on the willingness of government officers to choose professional accountant in public sector as an option to pursue their career. We find that respondents agree with the obligation of re-register of chartered accountant and the role of Indonesian Accountant Association in the process of registration. However, respondents who have already been registered in National Chartered Accountants were not sure whether they would be able to undertake continuous learning program until the retirement ages. This study also discloses that most respondents tend to say that in upcoming years, government accountants have more important roles in audit, taxation, education, local government finance, national budget, cost of public services, and non-tax revenue. Finally, this research proposes policy recommendation that government should take professional accountants into account in arranging career path for public officers. </em></p><strong><em>Keywords: </em></strong><em>chartered accountant, government officers</em>
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Soraya, Soraya, and Zulham Al Farizi. "Pemilihan Karir Perempuan Sebagai Akuntan Pendidik Dalam Perspektif Simone de Beauvoir: Studi Kasus pada Akuntan Pendidik Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura Pontianak." Jurnal Ekonomi Bisnis dan Kewirausahaan 5, no. 3 (December 24, 2016): 216. http://dx.doi.org/10.26418/jebik.v5i3.19082.
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Educators accountants have a significant role in the education world. This paper aims to gain a better understanding and in-depth information on the aspects that make up the women’s options for a career as an accountant educators. Further goal is to explaining the selection of women’s careers as educators accountant in perspective Simone de Beauvoir. This paper used a qualitative approach. Researcher also conducted narrative researchers through in-depth interviews to the 7 (seven) women in the Department of Accounting Faculty of Economics and Business, University of Tanjungpura Pontianak. From the interviews, founded are six aspects that make up the women’s options for a career as an accountant educators. These six aspect are the job opportunity (vacancies), time work flexibility, family background, meeting many people (students), childhood dream, and knowledge sharing. From these six aspect of the career choice, job opportunity (vacancies) and time flexibility aspect are the most disclosed widely aspect in choosing a career as an accountant educators. In addition, Simone de Beauvoir perspective can not explain the selection of women’s careers as educators accountant.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (June 30, 2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.
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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accounting in fraud investigation in view of accounting professionals, financial analysts and auditors in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. We recommend among others that the government of Bahrain should enact an Act that will make forensic accounting a practice in Bahrain so that economic and financial crimes can become history.
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Mohammed, Bahaa Hussein. "The new Role of Accountant According to the Modern Definition of Management Accounting and its Reflection on the Iraqi Environment." South Asian Research Journal of Business and Management 4, no. 4 (July 23, 2022): 140–51. http://dx.doi.org/10.36346/sarjbm.2022.v04i04.001.
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Many studies in management accounting are concerned with the applications and methods of management accounting used in different countries, and also examine the most important factors affecting the development of the application of these methods, as the various professional organizations have been interested in observing the development of the role of the managerial accountant with the development of these methods and through the issuance of a definition of management accounting. This research determined the role of the management accountant according to the development of its methods and changes in the business environment, and this research found that despite the development of the definition of management accounting, which indicates a change in the role of the managerial accountant, the methods and applications of management accounting in Iraq are still limited and that the change in them is slow and not commensurate with the change in the business environment.
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Claudia, Gita. "Akuntansi Forensik Untuk Bedah Kasus Korupsi." JEMAP 1, no. 1 (July 16, 2018): 95. http://dx.doi.org/10.24167/jemap.v1i1.1586.
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This study aims to see corruption case of driving license simulator procurement project from the forensic accounting side. The number of corruption cases in Indonesia has prompted the government to order all central and regional authorities to carry out any measures to combat corruption. The role of forensic accountants is needed in order to dismantle the number of fraud that comes from corruption. Forensic accounting provides an accounting analysis that can be used for debates in court which are the basis for discussion and resolution in court.A forensic accountant is someone who understands forensic accounting. Forensic accountants have specialized expertise in accounting, auditing, finance, quantitative methods, specific areas of law, research, and investigative skills in gathering evidences, analyzing evidence, evaluating evidence, interpreting and communicating the results of the findings. This research explains the corruption case of driving license simulator project procurement of document evidence, physical evidence, testimonial evidence, and personal observation. From the findings of evidence by the forensic accountant, that can help solve the case of corruption driving license simulator procurement project.
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Lasiyono, Untung, and Siti Istikhoroh. "The Role of Accounting in Colleges Increase the Credibility of Future Accountants." International Journal of Business and Management 11, no. 1 (December 18, 2015): 164. http://dx.doi.org/10.5539/ijbm.v11n1p164.
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<p>This research aims to improve public confidence in the credibility of accountants. The involvement of professional accountants in some cases financial reporting proved to be detrimental to the public at large and potentially reduce the credibility of accountants. To prevent the recurrence of similar cases in the future, then the preventive efforts should be made early on that in college because of accounting students are candidates for professional accountants in the future. Accounting colleges need to improve the structure of the curriculum by providing more servings to the problem of moral ethics.</p><p>The study was conducted on two groups of respondents, academics (students and professors of accounting), as well as practitioners (public accountants and management accountants) in East Java. Data is primary, obtained through questionnaires, analyzed using a technique independent sample T-test and Regression Analysis.</p>The study concluded that academics perceive the credibility of accountants better than the practitioners. In deciding the accounting policies, academics more moral scenarios taking into account the magnitude of the consequences and social consensus. Meanwhile, practitioners tend to take advantage of the flexibility of financial reporting as a loophole to gain managerial. Understanding of the professional code of ethics is creative accounting practices and good corporate governance principles proven to affect the credibility of the accountant.
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Pratiwi, Wiwik, and Wahyu Wibowo. "THE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL." Advanced International Journal of Banking, Accounting and Finance 2, no. 4 (September 10, 2020): 10–24. http://dx.doi.org/10.35631/aijbaf.24002.
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This study aims to clarify the ethical role of an accountant who has their possessing moral eminence by reanalyzed some of the current cases of breaking ethics in Indonesia that have been done by an accountant using the study theories of accounting from accounting philosophy science. A job is said to the profession if especially closed to the public generally because people who were in the sphere of the profession need to have gotten special education in the field of the profession. Accounting which essentially is a form of an interpretation of corporate finance for measuring and outlines a certainty about the information pertaining to cash flow of company finance, relating to that profession, needs an act of ethical inevitability, remember people involved in it is lookout for an ethical value to avoid the possibility of defect ethical who would destructive of accountant integrity. By approaching the axiology who heuristic, this paper will underline the role of ethical and accountant strategic in today's global area.
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Mauliyah, Nur Ika. "The Role of Sharia Accountant for Sustainable Development Goals (SDGs)." Journal of Islamic Economics Perspectives 1, no. 1 (September 29, 2019): 26–39. http://dx.doi.org/10.35719/jiep.v1i1.4.
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Accountants have various activities that support every financial reporting activity. Developing Islamic accounting is now increasingly diverse activities the existence of Islamic accounting considered. The United Nations initiated sustainable development goals as SDGs. The SDGs are consensus or agreement from 193 member states of the United Nations (UN) and agreed on their achievements. SDGs has 17 goals and 169 achievement targets with a target of 15 years, namely from 2015-2030. SDGs and financial reports needed in carrying out the desired activities to get achieve the target. Islamic accounting is almost SDGs with sharia accounting with the same goal in advancing a better life. Indonesian Institute of Accountants by making provisions for Islamic accounting guidelines.
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Marenych, Tetiana H., and Tetiana V. Kovalova. "A Systematic Approach to Essentiating the Professional Judgment of an Accountant." Business Inform 10, no. 537 (2022): 132–44. http://dx.doi.org/10.32983/2222-4459-2022-10-132-144.
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The purpose of the article is to study the essence of the concept of «professional judgment of an accountant» and the scope of its application based on the use of a systematic approach. The article emphasizes the important role of professional judgment of an accountant in reflecting a reliable idea of the financial condition and results of the enterprise’s activity, cash movement, providing useful financial information to internal and external stakeholders. The provisions of the current regulatory legal acts on the reflection in the accounting and financial statements of objects, facts and events that require the application of professional judgment of an accountant are analyzed. It is proved that in international accounting standards much attention is paid to the professional judgment of an accountant, but they often do not detail for a particular case the procedure for evaluating or recognizing the object of accounting. The goal of the professional judgment of an accountant is defined, which is to ensure the functioning of accountance as an integrated system, to promote the formation of complete, reliable, relevant information about the activities of the enterprise for diverse users in accordance with their information requests. It is concluded that the professional judgment of an accountant is applied at all stages of bookkeeping (financial, tax, management accounting) and the preparation of appropriate reporting forms, when developing and amending accounting policies and is aimed at observing the principles of accounting and financial reporting, substantiation of the continuity of activity, materiality and compliance of accounting information with specific facts and circumstances that occur in the business environment and activities of the enterprise, satisfaction of information needs of stakeholders. The main elements of the professional judgment of an accountant include: knowledge, professional obligations, customer orientedness, experience, ethical principles, and personal qualities. The main approaches to the disclosure of the essence of professional judgment of an accountant are determined as follows: in a narrow sense, professional judgment comprises the basis for the formation of accounting information in financial statements; in a broad sense it represents a tool for the formation of the minimum necessary accounting information for diverse users. The proposed stages of the formation of professional judgment will ensure the adoption of the correct and responsible professional opinion of the accountant, which will increase the reliability of accounting information. The authors’ own definition of the concept of «professional judgment of an accountant» as a professional opinion of a specialist (specialists) is proposed in order to form a qualitative characterization of information about an accounting object or reporting article, which is based on the specifics of the activity of an economic entity, the legal or economic situation, the quality of accounting systems and internal control.
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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (January 2, 2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.
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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.
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Wells, Paul. "Looking in the mirror." Pacific Accounting Review 27, no. 4 (November 2, 2015): 486–507. http://dx.doi.org/10.1108/par-09-2013-0091.
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Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.
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Gudi, Soumya N. "Recent Significant Insights and Paradigm Shift in Accounting Trends in the Modern World." International Journal of Research Publication and Reviews 03, no. 12 (2022): 2344–51. http://dx.doi.org/10.55248/gengpi.2022.31273.
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In today's business world, accounting and accounting professionals are essential. Every business must keep accurate books of accounts in order to know how profitable and effective it is and to ensure its survival in the competitive market of today. Because accounting control is the most crucial component of any organization, the role of an accountant is expanding today. This review illustrates the current accounting trends in contemporary business and the challenges faced by accounting professionals. For this reason, every person who runs a business needs to read this review that focuses on a survey on maintaining accounting records. Accountancy must conduct research on various accounting standards due to internal and external factors. No matter the state of the economy, the growth factor is exponential because books will improve the client's ability to survive. The level of organization competition in the current market has an impact on the role of the accountant. The role of accounting professionals affects not only internal factors, such as business operation, budgetary control, fund management, cash management, and cost management, but also external factors, such as government policies, risk in achieving sales targets among similar organizations, compliance with records with the tax authority, nature of the market, and economic conditions in a specific area, among others. With the advancement of computer and Internet technology, the network has benefited businesses while posing new challenges for the expansion of the accounting sector. Accurate and quick transmission of financial data is made possible by the combination of conventional financial accounting techniques and computerized information technology. The use of network technology also streamlines the financial accounting procedures of businesses, greatly increases the effectiveness of accounting work, and frees up accountants to focus more time and effort on the analysis of business financial data. However, the change in financial accounting brought about by the use of Internet technology has also led to new issues. The findings are based on data from studies, polls, and publications from reputable international and professional accounting organizations.
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Nurcahya, Yulida Army. "Mitigation of the potential fraud in the era of business digitalization in the covid 19 pandemic: exploration of accountant’s role and challenges." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 11 (June 25, 2022): 5117–23. http://dx.doi.org/10.32670/fairvalue.v4i11.1801.
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This study aims to see the role of accountants in mitigating the potential for fraud that occurs in the digital business era during the Covid-19 pandemic through the implementation of forensic accounting. This research will use a qualitative approach by using various previous studies and studies as the data source. This study found that business accountants have an essential role in the Covid-19 pandemic. Business accountants can have a crucial role in the digital information industry in controlling internal problems so that the results are efficient and effective, thereby reducing the risk of fraud. Forensic accounting can help detect the potential for fraud to mitigate the consequences of fraud in this digital era. If corruption has occurred, then what the Forensic Accountant must do is detect corruption. Forensic Accountants can detect fraud and corruption problems more quickly because Forensic Accountants already know and master the techniques in detecting fraud and corruption.
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Saputro, Vecco Suryahadi, Hamzah Ritchi, and Sofik Handoyo. "Blockchain Disruption on Management Accountant's Role: Systematic Literature Review." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 2021): 1. http://dx.doi.org/10.24198/jaab.v4i1.25961.
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Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.
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Bebi, Loreta, and Teuta Xhindi. "The Impact of Organizational Factors in Ethical Decision Making of Albanian Accountants." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 95. http://dx.doi.org/10.26417/ejms.v6i2.p95-101.
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The role of professional accountant is increasing in developed countries, part of which is also Albania. According to recent studies, accountants’ ethics behaviour is not appropriate even though it is one of the most essential attributes that an accountant should possess in order to fulfil its mission. Various scholars admitted that during the process of decision making, accountants are influenced by individual and organizational factors. This paper aims to analyse the impact of organizational factors in ethical decision making of Albanian accountants. The article is based on primary data using a questionnaire and generating 230 respondent accountants that work in Albania. After data analysing we conclude that the code of ethics (the companies ethical climate and the type of industry where the accountant works) influences the decision making process. Meanwhile, the size of company is not an influential factor.
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Clayton, Bruce, and John Viljoen. "Continuing Professional Education for Accountants: Role of the Academic Accountant in Australia." Journal of Education for Business 65, no. 6 (March 1990): 255–59. http://dx.doi.org/10.1080/08832323.1990.10117437.
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Cahyadi, Iwan Fahri. "Peranan Sistem Informasi Akuntansi dan Tantangan Profesi Akuntan di Era Revolusi Industri 4.0 (Sebuah Studi Fenomenologi)." AKTSAR: Jurnal Akuntansi Syariah 2, no. 1 (June 21, 2019): 69. http://dx.doi.org/10.21043/aktsar.v2i1.5497.
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<p><em>In the last few years appeared a variety of breakthrough technology that generates new values in human life through a form of artificial intelligence, data, internet of things (IoT). Business circles call the third it as the core of the industrial revolution 4.0. These conditions have an impact on the role of the human being, particularly the challenges of the profession of accountants who will be replaced by the role of the robot. The purpose of this research is to provide a solution so that the role of the accountants still exist in the era of the industrial revolution 4.0. As for qualitative research methods via the fenomenalogi approach i.e. we allow qualitative researchers implement and apply subjective abilities and exploratory process in interpersonalnya. Results of the study so that the accountant still exist in the era of the industrial revolution 4.0 then the accountant to start learning programming and algorithms to be able to adapt to change, if you don't use the technology, then the role of the accountant will be replaced by robots.</em></p>
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Shalaby, Azza Helmy Mahmoud, and Ahmad Abdulkareem Mohammad Al-Harkan. "The awareness of judicial accounting techniques towards the expectations of the external auditor in detecting fraud and its impact on the performance." Accounting 8, no. 3 (2022): 345–54. http://dx.doi.org/10.5267/j.ac.2021.10.003.
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Judicial accounting outputs are reports that guide judges in conflicting parties over financial litigation, supporting judicial cases, and settling and resolving disputes. As a discipline, judicial accounting applies the science and knowledge of accounting, such as finance, taxation and auditing in the form in which the judicial accountant can provide his expert opinion, through the availability of a set of techniques in the field of fraud investigation and support of lawsuits, to investigate the allegations alleged by the relevant parties, especially those allegations related to the existence of fraud, as the objective of the judicial accountant will depend on the purpose of his assignment, including investigating the presence of fraud. The external auditor's reliance on the sampling method when checking financial disclosure and his lack of responsibility for detecting fraud highlights the importance of judicial accounting in detecting fraud by employing a set of techniques, to assist him in detecting fraud. The achievement of its objectives by the judicial accountant also requires set of characteristics such as education, training, diverse experience in the field of accounting, auditing and law, oral and written communication skills, and the ability to work in a team environment. Judicial accounting is based on a range of techniques, for instance, including Benford's law, computer-based audit tools, data mining and analysis to show the role of judicial accounting techniques in the judicial accountant’s awareness of his duties towards the external auditor in detecting fraud and its impact on developing his performance.
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Zargaryan, Nina. "ACCOUNTANT-ANALYST OF A BUDGET INSTITUTION: COMPETENCE PROFILE AND FUNCTIONALITY." Research of Economic and Financial Problems, no. 2 (December 29, 2021): 1–8. http://dx.doi.org/10.31279/2782-6414-2021-2-5-1-8.
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Importance. One of the factors limiting the introduction of management accounting in budgetary institutions is the lack of qualified personnel. A specialist with competencies that meet modern realities. Who are able to improve their comprehensive capabilities to facilitate the implementation and development of accounting and reporting. Due to the specifics of the activities of enterprises, we have diagnosed the most popular functions of a modern accountant and focused on studying the competence of an accountant-analyst of a public sector institution. Objectives. The study of the consolidation of management accounting functions for the structural unit of a budget institution, the functionality of a modern accountant and the identification of significant additional competencies of an accountant-analyst in budget institutions. In order to establish the profile of relevant competencies and functionality of an accountant-analyst of a budget institution. Methods. The research part is based on the results of an expert survey (the structure of the questions is matrix, the choice of the presented option, a free answer). The respondents were specialists in the accounting field, grouped into three focus groups. Evaluation of the effectiveness of the study is based on a comparative analysis of the data. The theoretical base includes scientific works devoted to the subject of research. Results. The priority tasks of not only a modern accountant, but also additional competencies of an accountant - analyst have been identified. It was established during an expert survey that it is more effective to assign the functions of management accounting to the planning and economic department than to form an autonomous unit. We have proved the relevance of setting management accounting in budgetary institutions. The most important functions of a modern accountant (tax accounting, control and processing of primary documentation) and the primary competencies of an accountant-analyst (classification, processing and consolidation of large amounts of information, communication, ability to work with people, knowledge of IT technologies) have been established. Conclusions. It is concluded that an accountant-analyst plays a key role in the implementation of management decisions. In order to make managerial decisions that correspond to modern development trends, it is necessary to continuously improve professional competencies for strategic decision-making.
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Миславская and N. Mislavskaya. "Ethical Aspects of Professional Activities Accountant." Auditor 2, no. 8 (August 25, 2016): 16–22. http://dx.doi.org/10.12737/21059.
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Th e article discusses the basic contradictions and problems associated with the implementation of professional
activities Accountants, sanctifi ed by the role and importance of professional work of the Code accountant in maintaining
the stability of the functioning of the Russian society.
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Sulistiyo, Heru, and Imam Ghozali. "The Role Of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia." Journal of Applied Business Research (JABR) 33, no. 5 (September 5, 2017): 1047–58. http://dx.doi.org/10.19030/jabr.v33i5.10026.
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This study is an empirical study of dysfunctional audit behavior in public accounting firm in Indonesia. The objective of this study is to analyze the influence of external locus of control and professional commitment on the dysfunctional audit behavior moderated by religious control. The sample of this study is 397 accountants, working in public accounting office in Indonesia, consisting of junior accountants, senior accountants and accountant managers. The sample is selected using accidental non-random sampling. The data is in the form of emails sent to the respondents. The data is analyzed using absolute difference of moderated regression SPSS. This study employs value theory approach, especially religious value in solving problems. The result of the study shows that partially, external locus of control, professional commitment, and religious control decrease dysfunctional audit behavior. In addition, this research reveals that religious control moderates the influence of professional commitment on dysfunctional audit behavior. However, religious control is not able to moderate external locus of control in decreasing dysfunctional audit behavior.
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Cao, Le Thi, and Phillip G. Buchanan. "The Changing Role of the Management Accountant: The Impact upon Accounting Education." Journal of Business Education 60, no. 5 (February 1985): 198–202. http://dx.doi.org/10.1080/08832323.1985.10117259.
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Wilmshurst, Trevor D., and Geoffrey R. Frost. "The role of accounting and the accountant in the environmental management system." Business Strategy and the Environment 10, no. 3 (2001): 135–47. http://dx.doi.org/10.1002/bse.283.
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