Relevant bibliographies by topics / The accounting profession

Academic literature on the topic 'The accounting profession'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "The accounting profession"

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Dewi, Pande Made Utariyani, and Anak Agung Ngurah Agung Kresnandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.

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Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. Keywords : Financial Awards; Professional Training; Work Environment.
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Shenderivska, Yuliya. "Retrospective of the Accounting Profession Development: A Civilizational Approach." Oblik i finansi, no. 2(96) (2022): 49–57. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-49-57.

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Over the last decade, several lists of professions that will disappear soon have been published. In this aspect, the rapid development and spread of innovation, and digitalization of management processes threaten the existence of the accounting profession in its current traditional form. The article aims to outline the patterns of further evolution of the accounting profession in terms of scientific and technological progress based on the analysis of the history of the emergence and formation of accounting as a professional activity. The role of the accountant in the socio-economic structure of the world's major civilizations was analyzed from the emergence of the profession to the present time. The key features of accounting formation in the context of formational and civilizational approaches to understanding the historical process were considered. The scientific idea about the development of the accountant profession was deepened by highlighting the civilizational approach. In contrast to the formational approach, this approach involves cyclical development of the profession, variability of its manifestation and development in different parts of the world, and dependence on factors (economic, social, political, cultural, religious). The study results show that the development of the accounting profession follows a civilizational approach. Therefore, the potential replacement of some of its functions by technological solutions is not a threat to the profession's existence but rather a new stage of its development. A retrospective analysis of the accounting profession through the prism of a civilizational approach allows us to outline new accounting patterns and use them as a basis for its transformation to achieve compliance with the profession's future needs and challenges.
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Wilkerson, Jack E. "Accounting Educators as the Accounting Profession’s Trustees: Lessons from a Study of Peer Professions." Issues in Accounting Education 25, no. 1 (February 1, 2010): 1–13. http://dx.doi.org/10.2308/iace.2010.25.1.1.

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ABSTRACT: The past decade has been a difficult period in the history of the accounting profession in the U.S. This challenging environment provides an opportunity for the accounting academy, acting as “trustees” for the integrity of the profession, to play a significant role in sustaining and enhancing the profession’s status as a profession. Generally, accounting educators play this role in two ways: through our practice-related scholarship and through our teaching. This paper draws on a recent comparative study of peer professions to offer insights to accounting educators as we seek to sustain the accounting profession specifically through our teaching. One key insight is that accounting education, as professional education, must be broadly formative, encompassing three broad spheres of professional preparation: technical knowledge, practice skills, and, of critical importance, normative purpose and professional identity. Other insights relate to the use of “signature images” of professional identity and “signature pedagogies.” Two specific recommendations are made: First, accounting students should be required to experience and reflect on the meaning and demands of professional accounting practice as a central, continuing feature of their accounting studies. And second, they should be required to participate in significant clinical learning experiences as part of their accounting studies.
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Kleinman, Gary G., and Gail E. Farrelly. "A Comment On The Accountability Of The Accounting Profession." Journal of Applied Business Research (JABR) 12, no. 2 (September 12, 2011): 75. http://dx.doi.org/10.19030/jabr.v12i2.5828.

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<span>This essay reflects on the history, present status, and future promise of the accounting profession. Comparisons are drawn between accounting and the professions of medicine and law. The critique of the profession made by Walter P. Schuetze, former Chief Accountant to the SEC, and the formal response of the profession to this critique are examined. The essay also provides some preliminary suggestions for limiting the use of accounting techniques that do not conform to professional literature and practice. Included in the essay is a discussion of the 1994 report of the Advisory Panel on Auditor Independence, a panel appointed by the Public Oversight Board of the SEC Practice Section of the AICPA.</span>
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Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.

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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
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Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia." Liquidity 3, no. 1 (July 1, 2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.

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Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
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Setyawardani, Lydia. "PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 1 (February 2, 2017): 84. http://dx.doi.org/10.24034/j25485024.y2009.v13.i1.2119.

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The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.
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Ramadhan, Setiawan Budi, and Gunasti Hudiwinarsih. "The accounting students� perception towards accounting professions." Indonesian Accounting Review 5, no. 2 (December 1, 2015): 179. http://dx.doi.org/10.14414/tiar.v5i2.648.

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This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.
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Metelytsya, Volodymyr, Oleksandr Petruk, Viktoriia Rozheliuk, Inna Balla, and Liubov Мedvid. "Institutionalization of the Accounting Profession: Ukrainian Case." Independent Journal of Management & Production 12, no. 3 (May 1, 2021): s167—s186. http://dx.doi.org/10.14807/ijmp.v12i3.1534.

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The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted of 180 accountants of private agricultural enterprises and 70 accountants of state enterprises of the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used. The use of modeling allowed confirmation of the assumption of the conservative nature of the accounting profession in Ukraine and the problematic nature of its self-regulated development. The authors concluded that it is necessary to improve the institution of the accounting profession in Ukraine, provide arguments and directions for solving problematic issues, in particular, the development of the professional movement and self-organization, improving the quality of training of accounting specialists in educational institutions, developing accounting methodology for the agricultural sector, improving the composition and accounting display of accounting objects.
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Silva, Júlio César, Cristian Baú Dal Magro, and Marcia Zanievicz Da Silva. "GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING." RACE - Revista de Administração, Contabilidade e Economia 15, no. 2 (July 26, 2016): 447. http://dx.doi.org/10.18593/race.v15i2.9914.

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<p>Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling<em>.</em> The research methodology is descriptive, documentary and the approach is quantitative. Data were extracted from the Annual Social Information (RAIS), base year 2013. The investigated population are employees who work in accounting in companies located in southern Brazil. The results indicate that the professions of accounting auditor and accountant are performed, most often by male professionals. It was found that men have higher pay and a predominance of men in the accounting department of larger companies. We conclude that glass ceiling is present in the accounting profession, creating an invisible barrier to women's access to positions of greater evidence of the accounting profession.</p><p>Keywords:<em> </em>Glass Ceiling. Gender. Accounting Professional. Inequality. </p>
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Dissertations / Theses on the topic "The accounting profession"

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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is used as the main framework to identify key issues that lead firms to resemble each other. Legitimacy and stakeholder analysis are adopted as a supplement of institutional analysis to explain how accounting firms respond to influences brought by legitimate concerns and interest groups, which has constructed this multi-framework. This thesis is conducted through 35 semi-structured interviews. Interviewees are invited from different scales of Chinese accounting firms on a top-down basis. Documentary review is used as a supplement of the interviews. Thematic analysis is employed to elaborate on how institutional drivers shape EA across different categories. This thesis has identified that clients’ demands tend to be the key for (not) adopting EA, which can be reflected through participants’ knowledge structure, education and training, practices and the adoption of practical guidelines – this leads to the branding effects of EA in the Big Four, which reflects a practical gap between the Big Four and domestic firms. More specifically, this thesis has reasserted that organizations tend to model themselves on others perceived to be successful in response to certain uncertainty; whereas the clarity of ‘successful organizations’ and ‘uncertainty’ becomes the key institutional driver for firms (not) adopting EA practices. As a supplementary framework, stakeholder and legitimacy analysis tends to reflect how EA is perceived and influenced through different interested parties. In general, this thesis has demonstrated a rather low environmental awareness amongst the Chinese accounting profession, suggesting that EA is developed to enable instead of offsetting the inequity between the Big Four and domestic firms.
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Yip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.

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Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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Yip, Man-shan Tammy, and 葉文珊. "Total quality management for the accounting profession." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.

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Peace, Collin. "Implications of Emerging Technologies on the Accounting Profession." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.

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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.
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Kyriacou, Orthodoxia Nicos. "Gender, ethnicity and professional membership : the case of the UK accounting profession." Thesis, University of East London, 2000. http://roar.uel.ac.uk/1279/.

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The thesis aims to explore the experiences of minority ethnic women accountants in the UK through the use of the oral history method. It seeks to give visibility to the experience(s) of professional women accountants from minority ethnic communities who have to date remained largely invisible in accountancy literature. It is argued that part of the reason for this invisibility lies in the methods employed in accounting research and the operation of statistics issued by the accounting profession. The author argues that one way round this can be achieved through the use of oral history. Although recent studies in the field of accounting have focused upon issues relating to gender, much of the literature remains silent with respect to qualitative material which illuminates women's lived experiences of accountancy. Furthermore, the experience(s) of women accountants from minority ethnic communities is invisible in the accountancy literature. This is because much of the literature ignores cultural diversity and treats women as a homogenous group, that is white and middle-class. This invisibility is reinforced further as women from minority ethnic communities are absent from the official gender statistics which are (re)produced by the accounting profession. Five oral histories are presented, explored and analyzed, together with the author's own life history. It is suggested that an exploration of oral narratives cannot take place without acknowledgment and making visible of the researcher's own life history and presence in the construction and exploration of oral narratives. The empirical material in the form of oral narratives reveals the presence of various invisible and visible forms of gender and ethnicity which appear to operate through a variety of forms in the structured work and workplace of accounting. Some possibilities for making issues of gender and ethnicity visible in accountancy are further explored.
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Williamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.

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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, pay disparity within corporate accounting is associated with a significant reduction in earnings persistence, in the earnings-returns relationship, in the accruals-cashflow relationship, and with higher levels of absolute abnormal accruals. In tests of pay disparity within the public accounting profession I find evidence of improved information quality associated with higher pay disparity. These findings are consistent with the different structures of employment and career advancement within the corporate and public accounting professions.
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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporations. The forth chapter details the objective of the SOX and how it plans to protect the investing public and improve the reliability of financial information. Finally, the fifth chapter compiles various research studies that examine the effects of the SOX and its impact on audit quality. The author discovered that regulation could help enhance ethics through indirect measures that aim to improve audit qualities, and thus, promote virtue ethics within the auditing profession. Some of these measures include establishing an oversight board to strengthen regulation and enforcement (section 101), reducing the scope of non-audit services (section 201), requiring auditors to attest to a client’s internal control operating effectiveness (section 404) and promoting principles-based standards within the profession (section 108). Through these measures, the Sarbanes-Oxley Act has managed to regain the public trust and improve audit quality, thereby, enhancing ethics within the auditing profession.
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Evans, Claire. "Accounting for gender : a historical evaluation of the gendered hierarchy of the UK accounting profession." Thesis, University of Roehampton, 2016. https://pure.roehampton.ac.uk/portal/en/studentthesis/accounting-for-gender(bc134a42-2411-4078-8f0b-fc19c92e38bc).html.

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‘Accounting has come to occupy an ever more significant position in the functioning of modern industrial societies’ (Burchell et al 1980: 5). Almost 40 years have elapsed since this comment was made and during that time the UK accounting profession has secured a fundamental presence in the neoliberal global economy, wielding great power. However, the scale and scope of accounting’s success has been gender asymmetrical; women accountants have not achieved commensurate success with men either in terms of ICAEW membership or Big 4 partner numbers. This thesis charts the role and performance of women in the UK accounting profession from 1870 to 2013, critically assessing the reasons why women fail to do as well as men.
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Kong, Yook-seng, and 江毓星. "Personnel management in accounting profession: the challenges of small firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B31264116.

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Books on the topic "The accounting profession"

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E, Seiler Robert, ed. Women in the accounting profession. New York: M. Wiener Pub., 1986.

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Côté, Yves-Aubert. The Canadian accounting profession: An overview. Montréal: École des hautes études commerciales, Chaire de sciences comptables, 1992.

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Owen, Aneiron Sion. The accounting profession and its critics. Manchester: Manchester Metropolitan University, 1994.

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O, Doherty William, ed. Ethical standards of the accounting profession. New York: Garland Pub., 1986.

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John, Lewis. Accounting for growth: Small firm growth and the accounting profession. London: Small Business Research Trust, 1986.

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Eric Louis Kohler in the accounting profession. Atlanta, Ga: Business Pub. Division, College of Business Administration, Georgia State University, 1987.

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McMickle, Peter L. The origins of a great profession. Memphis, Tennessee: Academy of Accounting Historians, 1987.

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McMickle, Peter L. The origins of a great profession. Memphis: Academy of Accounting Historians, 1987.

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Magill, Harry T. The CPA profession: Opportunities, responsibilities, and services. Upper Saddle River, N.J: Prentice Hall, 1998.

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Emerson, James C. The Emerson report: Consolidation of the accounting profession. Bellevue, Wash: Big Eight Review, 1989.

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Book chapters on the topic "The accounting profession"

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Rodrigues, Lúcia Lima, Maria Clara Bugarim, and Russell Craig. "The Brazilian accounting profession and accounting education." In The Routledge Companion to Accounting in Emerging Economies, 146–55. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-12.

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Stein Smith, Sean. "A Changing Profession." In Shifting from Accounting Practitioner to Academia, 1–20. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67546-2_1.

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Richardson, Alan. "The Accountancy profession." In The Routledge Companion to Critical Accounting, 127–42. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-8.

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Baker, Richard. "The audit profession." In The Routledge Companion to Critical Accounting, 143–63. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-9.

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Velayutham, Sivakumar, and Sabri Al-Segini. "Accounting Profession and Accounting Education in the Gulf Countries." In Accounting, Finance, and Taxation in the Gulf Countries, 131–51. New York: Palgrave Macmillan US, 2008. http://dx.doi.org/10.1057/9780230614543_7.

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Neri, Marc Peter. "Virtue ethics and the accounting profession." In The Routledge Handbook of Accounting Ethics, 53–66. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-7.

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Kraten, Michael, and Martin T. Stuebs. "Corporate Sustainability and Social Responsibility in the Accounting Profession." In Accounting Ethics Education, 80–106. New York, NY : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003017509-6.

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Cooper, David, Tony Puxty, Tony Lowe, and Hugh Willmott. "The Accounting Profession, Corporatism and the State." In Critical Perspectives in Management Control, 245–70. London: Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-07658-1_12.

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Markus, H. B. "The profession under The Nationalsocialists." In The History of the German Public Accounting Profession, 63–112. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003249993-4.

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Kamla, Rania, Habiba Al-Shaer, Sonja Gallhofer, and Jim Haslam. "The accountancy profession and emerging economies." In The Routledge Companion to Accounting in Emerging Economies, 135–45. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-11.

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Conference papers on the topic "The accounting profession"

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Madarasz, Valerie. "Carbon Accounting: A New Profession." In Carbon Management Technology Conference. Carbon Management Technology Conference, 2012. http://dx.doi.org/10.7122/151598-ms.

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Peens, Shaun. "HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end032.

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In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, uncertainty exists regarding the future of FET Accounting and the Accounting profession, when guidance teachers are presumably advising learners to take less suitable subjects, like Mathematical Literacy, History of Geography to enhance school reports. These findings influence the social responsibility of teachers; and it also results in many Accounting students having to spend two or more additional years at university due to their apparent lack of basic Accounting skills. Additionally, the negative perception towards FET Accounting might impact learners’ choices who might not plan a career in Accounting, thereby limiting their ability to secure any career in the financial sector. Collaborative social change is required from the Accounting profession and university alike, especially in the Fourth Industrial Revolution era, where a high degree of ethics and transparency are required.
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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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Samih Shaban, Osama. "Bridging The Gap Between Accounting Curriculum and Accounting Profession: Evidence from Jordan." In 5th International Conference on New Ideas in Management, Economics and Accounting. Acavent, 2018. http://dx.doi.org/10.33422/5imea.2018.02.47.

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Petrović, Tajana, and Sonja Cindori. "MONEY LAUNDERING RISK ASSESSMENT REGARDING THE ACCOUNTING PROFESSION." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.453.

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The assessment of money laundering and terrorist financing risks is conducted at the supranational and national level, including risk factors and risk variables. Based on the mentioned, the accounting profession is required to provide risk assessments at the level of obliged entities, which results in suspicious transactions reports. The number of suspicious transactions reported in the Republic of Croatia, as well in the world, is notably small, which speaks in favor of insufficient awareness of the threats posed by such conduct. The susceptibility of the accounting profession to illegal actions through the possibility of adjusting financial statements within the framework of creative accounting is evident, while due to non-compliance with legal regulations, unprofessionalism, and unethical needs, there is a need for forensic accounting. The peculiarities of the accounting profession support its ambiguous role in the detection of money laundering and other illegal activities, however, such measures are always implemented a posteriori.
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Lucas, Ana, and Diana Dias. "GLASS CEILING IN ACCOUNTING PROFESSION: MYTH OR REALITY?" In 14th International Technology, Education and Development Conference. IATED, 2020. http://dx.doi.org/10.21125/inted.2020.1483.

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Karelskaia, Svetlana N., Viatcheslav Y. Sokolov, and Ekaterina I. Zuga. "Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.20.

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Atanasovski, Atanasko, and Todor Tocev. "DISRUPTIVE TECHNOLOGIES FOR ACCOUNTING OF THE FUTURE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0024.

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Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution 4.0. The relevance of emerging technologies, their potential and the opportunities they offer for the accounting profession attract both academia and professionals with accelerated research efforts. Academia and scientific researchers must research and provide an appropriate theoretical basis to help practitioners better adapt and increase their awareness and trust in technology. This paper provides early quantitative research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics, cloud, artificial intelligence and blockchain. We identified these five emerging technologies through literature review and elaborated in detail how they can change and advance the accounting profession. The research was conducted using bibliometric analysis to examine the level of coverage of each of the technologies in the period from 2016 to 2020 by analyzing the published articles by the Big Four accounting firms, professional accounting associations and institutions and high-ranking academic journals. The purpose of the research was to identify a potential gap in research preferences related to selected technologies between academia and development professionals and experts in the field. The findings highlight that there are no significant discrepancies or different views of academia and practitioners. It is a positive result indicating that academia and scientific researchers exploit in the same direction as practitioners, thus providing support for adaptation and alignment to technology trends.
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Ciurea, Maria, and Mariana Man. "The Accounting Profession from Romania in the Digitized Economy." In 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200502.050.

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Tasios, Stergios, Evangelos Chytis, Evangelia Proniou, and Alexandra Charisi. "COVID-19 pandemic and its impact on the accounting profession." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp9.

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The pandemic significantly altered the working environment due to the shift to remote working, redesigned office functions and reengineered working protocols (Parker, 2020). In addition, employee stress levels increased, their autonomy and perception of hierarchy changed and relatedness within organizations was impaired (Delfino & van der Kolk, 2021). While most accounting literature focused mainly on public budgeting, accounting education, financial markets, public sector and corporate disclosure (Rinaldi, 2022) little research has been conducted on the accounting profession per se. Early results suggest that professionals employed in the accounting industry were significantly affected by the COVID-19 pandemic (Carungu, Di Pietra, & Molinary, 2021, Heltzer & Mindtak, 2021, Papadopoulou & Papadopoulou, 2020). The purpose of this study is to examine the impact of the pandemic on the accounting profession focusing on professionals who provide bookkeeping and taxation services to corporations and individuals
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Reports on the topic "The accounting profession"

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Bloomfield, Matthew, Ulf Brüggemann, Hans Christensen, and Christian Leuz. The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. Cambridge, MA: National Bureau of Economic Research, January 2015. http://dx.doi.org/10.3386/w20888.

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Allegretto, Sylvia A., and Dave Graham-Squire. Monopsony in Professional Labor Markets: Hospital System Concentration and Nurse Wages. Institute for New Economic Thinking Working Paper Series, January 2023. http://dx.doi.org/10.36687/inetwp197.

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Rolling waves of consolidation have significantly decreased the number of hospital systems in the U.S. potentially affecting industry quality, prices, efficiency, wages and more. This research concerns the growth in hospital system consolidation in local labor markets and its effect on registered nurse wages. We first use a nonparametric preprocessing data step via matching methods to define MSA-specific samples of workers analogous to nurses outside of the hospital sector. This step enables an accounting of heterogeneous MSA-specific baseline wage growth, and yields a standardized measure of nurse wage growth across MSAs used to set up a multi-site quasi-experiment. We then run a parsimonious linear model; market size matters, for every 0.1 increase in consolidation in smaller-MSAs, real hourly nurse wage growth decreased by $0.70 (p-value of 0.038). Though not the primary aim of this study, a secondary finding is that real hourly wages for nurses grew less than that of comparable workers by $4.08.
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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], June 2021. http://dx.doi.org/10.31812/123456789/4439.

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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.
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