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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Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.
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Wang, Zhenkun. "Financial reporting with XBRL and its impact on the accounting profession." Thesis, Edinburgh Napier University, 2015. http://researchrepository.napier.ac.uk/Output/9169.
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Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK accepted XBRL in the iXBRL (inline XBRL) format. Investors have had to face various issues related to XBRL-reported financial information, such as accuracy and interpretability, as well as potential risks with respect to this new format of financial reporting. The purpose of this study is to explore the impact of XBRL on the quality of financial reports and the accounting profession. For this study, a quality index evaluation model was built to examine the quality of financial reports. Over a thousand XBRL and non-XBRL formatted financial reports from three typical XBRL-adopting regions were then evaluated. This study finds that some of the contextual and accessibility qualities of financial reports have been greatly improved after using the XBRL format. However, the issue of accuracy has become more visible in current XBRL filings, due to the smaller and less comprehensive quantity of data stored in such filing systems. Using quality index scoring system, the trained professionals participating in this study confirm that XBRL-formatted financial reports demonstrate a greatly improved searching efficiency. Moreover, these reports generally display a quality superior to non-XBRL formatted financial reports under the designed quality index. More importantly, the quality of XBRL-formatted financial reports uploaded in the same database has been improving year by year. XBRL has not directly affected the accounting profession, being that most companies have outsourced the preparation of XBRL reports. However, it should additionally be noted that the questionnaires and interviews conducted with accountants in XBRL-adopting companies also reveal that these professionals feel increasing pressure both to prepare and to utilise XBRL-formatted financial information internally.
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Williams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.
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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country-level variables I find that firms in countries with more rigorous financial accounting standards and a more developed audit profession evade less tax and that this effect is stronger when firms have externally audited financial statements and thus are more directly influenced by the financial accounting standards and level of audit profession development in their country. These results have important implications for tax authorities and for other policy makers debating whether to dedicate scarce resources to improving their countries’ financial reporting environment.
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Pettersson, Jens, and Johan Andreasson. "Public Company Accounting Oversight Board : A forced change to the auditing profession." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-439.
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I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.
Syftet med denna uppsats är att undersöka svenska revisorers åsikter om PCAOB och om PCAOB har förändrat den svenska revisorsprofessionen. Uppsatsen har också syftet att förklara orsakerna bakom de svenska revisorernas åsikter och varför den svenska revisorsprofessionen påverkas.
Utifrån uppsatsen syfte valdes en kvalitativ ansats. Data har samlats in genom semistrukturerade telefonintervjuer och personlig intervju. Urvalet består av 4 stycken anonyma auktoriserade revisorer som alla har erfarenhet av Sarbanes-Oxley Act.
PCAOB har påverkat revisorsprofessionen till att bli mer professionell men samtidigt har formaliseringen ökat för professionen och bidragit till mindre tid för analytiskt arbete vilket i längden kan påverka kvaliteten på revisionen negativt och därmed kan PCAOB utgöra ett hot mot professionen.
Trots att revisorsprofessionen är och har varit starkt kopplad till självreglering så verkar regulativa förändringar från PCAOB som syftar till att stärka revisorernas förtroende vara viktigare än att vidhålla professionens självreglering
As auditing scandals occurred in the US, a new controlling institute for auditors was formed, Public Company Accounting Oversight Board. It has the purpose to monitor auditors who are working with clients that have to comply with Sarbanes-Oxley Act. The Swedish auditing profession has for long time been self-regulated, but due to PCAOB the profession faces a stricter regulation which could lead to some problems. Hence, there exists a need to investigate how Swedish auditors look upon PCAOB and how it has effected the auditing profession.
The purpose of this thesis is to examine Swedish auditor’s opinions about PCAOB and if PCAOB has affected the Swedish auditing profession. Furthermore, this thesis aims to explain the reasons behind the Swedish auditor’s beliefs and why the Swedish auditing profession is affected.
On the basis of the purpose, a qualitative research method was chosen. Data has been collected through semi-structured telephone interviews and personal interview. The selection consists of four anonymous authorized public accountants who all have experience of Sarbanes-Oxley Act.
Due to PCAOB the auditing profession has become more professionalized but at the same time an increase in formalisation has left little time for actual analytical work and the quality of the audit might in the end be lower which constitute a major threat to the auditing profession.
Although, the tradition of the auditing profession is and has been self-regulation it appears that PCAOB is welcomed by auditors since a regulative change that aim to improve auditors’ trust is more important than maintaining a self-regulated profession.
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Al-Rashed, Wael E. R. "Kuwait's tax reformation, its alternatives and impact on a developing accounting profession." Thesis, University of Hull, 1989. http://hydra.hull.ac.uk/resources/hull:3573.
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Since the discovery of oil, Kuwait has witnessed a vast economic transition which has boosted a significant welfare state. However, in recent years the situation has changed, influencing the state budget and financial resources. The search for sources of income other than oil gave rise to the possibility of imposing taxes in a hitherto tax-free country. The 1955 tax law was applied only to foreign enterprises operating in Kuwait, and since then few attempts have been undertaken to reform it. The purpose of this study is to examine the tax alternatives available to Kuwait, which could increase state revenues, and reduce the level of inequality among the population resulting from the government land purchasing programme adopted in the early sixties. It also aims, through an empirical investigation, to reveal the potential impact of tax reformation on the development of the emerging accounting profession in Kuwait. The determination of the most appropriate tax policy for Kuwait necessitates the examination of the views of those parties most concerned, who are defined in this study as the public, foreign investors, and accounting practitioners. Accordingly, questionnaires were designed, tested, distributed and analysed to reveal attitudes towards tax reformation. In addition, interviews with concerned persons in the country, including tax legislators, officials, and authors, were conducted, so as to further examine these attitudes and other aspects of tax introduction. Based on the findings of this investigation as well as the traditional literature survey, appropriate reforms are suggested, including reformation in the legislative, administrative, and technical considerations of the tax introduction. Moreover, recommendations concerning the development of the accounting profession to accommodate the new tax era are also made, including better organisation of the profession, and its contribution to taxation in Kuwait.
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Hegazy, Sarah. "Exploring the forensic accounting practice in the UK : evidence from the profession." Thesis, Middlesex University, 2015. http://eprints.mdx.ac.uk/18869/.
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Since the recent accounting scandals, policy makers and regulators have been developing strict measures coupled with continuous improvements in corporate governance practices to protect the economy from corruption and fraudulent acts. Forensic accounting has emerged in an effort to detect and prevent these financial crimes. This research focuses on investigating the practice of forensic accounting in the UK and the role of the accounting profession in the professionalisation of forensic accounting. Drawing from Abbott’s (1988) thesis of a system of professions, the study sets out to examine the problem that has initiated the need for this professional work; how the accounting profession’s subjective interpretation of this problem has impacted their legitimation of the forensic accounting practice; the professional work that the accounting profession has managed to legitimise through such subjective interpretation; the abstract and professional knowledge needed to legitimise, strengthen and extend the accounting profession’s expertise into new jurisdictions of the forensic accounting practice; and the regulatory role to protect the boundaries of professional work from competitors; and, the internal and external disturbances that have shaped the forensic accounting practice. Those disturbances result in professional rivalry, competition and eventual jurisdictional settlement, areas also investigated in this study. Although recent studies in the field of forensic accounting have focused on issues relating to the emergence of its practice, much literature remains silent with respect to the role of the accounting profession in the professionalisation process of forensic accounting, which has lead to the emergence and recent boom of this area of expertise. Furthermore, the role of social actors such as the big four accounting firms in the professionalisation process is invisible in the accounting literature. This is because very little mainstream accounting research focuses on the social construction of the accounting practice. Therefore, the contribution of this study is two-fold. First, it adds to the rare forensic accounting literature by providing in-depth account of the features and functions of forensic accounting. Second, it provides empirical evidence on the role of the accounting profession in the professionalisation process of forensic accounting. The author has, therefore, employed an interpretive approach that considers the political and social factors influencing the current outlook of the forensic accounting practice. A multiple case study design was employed, where three subjects of investigation were chosen, namely Big Four firms, specialist forensic investigative firms, and accounting professional bodies. Employing a mix of qualitative and quantitative approaches; interviews, documentation analysis and postal-survey questionnaires were chosen as the appropriate methods for an in-depth investigation of the development of forensic accounting. The findings of this study highlight that forensic accounting professionalisation has been greatly influenced by the subjective interpretation of the accounting profession, where powerful legitimacy and marketing strategies have been employed by the accounting profession to legitimise the forensic accounting practice. The accounting profession was able to claim, strengthen and extend its legitimacy in almost all practice areas of forensic accounting, thus becoming the main provider of forensic accounting services. The study finds that state regulation, the technological explosion, globalisation and the economic downturn have all contributed to the accounting profession success in claiming such status. The study further finds that intra-professional competition plays a major role in shaping the dynamics of the forensic accounting practice. Such competition, together with the relative lack of regulating standards within the forensic accounting practice, had shed light on a new form of professionalisation, where the big four accounting firms had a major role in regulating the market. This latter point is of importance to policy makers and standard setters.
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Yenge, Massa Noela, and Per Karlsson. "The factors influencing students’ career choices towards the accounting profession in Sweden." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67688.
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Purpose – This thesis aimed at investigating students’ beliefs influencing their personal attitudes and subjective norms not to choose the accounting profession by using the simplified Theory of Reasoned Action (TRA) model. Theoretical framework – This study used the simplified TRA model to investigate the beliefs that influence students not to choose the accounting profession. From an accounting context, prior research has indicated that, there are intrinsic and extrinsic factors that determine the behavioural beliefs of students about the accounting profession. Likewise, normative beliefs are another construct of the simplified TRA model that influences students’ intentions towards the accounting profession. Methodology – Through a quantitative approach, questionnaires were sent electronically to first and second year students at five major universities in Sweden. In total, 323 students replied to the questionnaire. Since this study focused on students intending to choose business administration, non-business administration students were deleted from the sample giving an actual sample size of 228. The data collected was analyzed in two steps using multiple regression analysis. Findings – The findings of the study confirmed the simplified TRA model. The results showed that both behavioural and normative beliefs influenced students’ intentions not to choose the accounting profession. For behavioral beliefs, no personal interest in accounting, the belief that accounting is boring and the belief that other occupations (for instance, marketing and management) negatively influenced students’ attitudes not to choose the accounting profession. Similarly, for normative beliefs, teachers and peers influenced students’ subjective norms not to choose the accounting profession. Practical implications – The practical implications of this study are two-folded. Firstly, program directors at universities should engage in hiring qualified teachers in accounting, organize supportive activities to encourage students about the accounting profession. Also, program directors should include compulsory internships in the curriculum so that students can learn about the accounting profession. Secondly, former accounting students should get involved in the process of encouraging students about the accounting profession. Originality/value – This paper contributes to the existing literature by highlighting the beliefs influencing the personal attitudes and subjective norms of students not to choose the accounting profession. Therefore, the thesis provides an up-to-date theory about the TRA in the accounting profession in Sweden.
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Eldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies." Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.
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The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron‘s failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a “clean” peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen publicly announced that it had shredded documents related to Enron audit. The credibility and integrity of the profession‘s self-regulation program was immediately in doubt. To protect public interests and to restore confidence in the capital markets, the USA government issued the Sarbanes-Oxley Act (SOX) in 2002. Similarly, the Financial Reporting Council in the UK provided the Professional Oversight Board with similar mission. This thesis aims to explore the role of independent audit regulators in promoting confidence in the audit profession, and analyse the big four firms’ strategies that react toward these regulatory changes in the audit markets. The lack of studies in this area supports the use of grounded theory as a research methodology. 24 semi-structured interviews were conducted with the top management level of the audit regulators and big four firms’ partners. This study contributes to the literature as it provides a better understanding of the satisfaction of the big four audit firms toward the new independent regulators, and how these firms react toward the additional requirements of the independent inspectors.
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Bergqvist, Tova, and Filippa Gabrielii. "Digitaliseringens påverkan på yrkesidentitet : en kvalitativ studie om redovisningsekonomer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21613.
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Digitaliseringen ses som en av samhällets starkaste pågående förändringar och dess följder påverkar branscher och yrken i stor utsträckning. Redovisningsbranschen har stått och står fortfarande inför stora förändringar som en följd av teknikens utveckling och som redovisningsekonom gäller det att anpassa sig för att kunna överleva på marknaden. Redovisningsekonomers arbete har tidigare bestått av mycket administrativa och monotona arbetsuppgifter, vilket är sådana uppgifter som tekniken kan och har tagit över. Därför har redovisningsekonomerna fått börja utföra andra uppgifter, såsom exempelvis rådgivning och analys av siffror. Dessa nya arbetsuppgifter kräver nya kompetenser för alla redovisningsekonomer. Syftet med studien är att undersöka hur och i vilken utsträckning redovisningsekonomers yrkesidentitet påverkas av digitaliseringen. Vi har valt en kvalitativ metod av studien och har genomfört nio semistrukturerade intervjuer med redovisningsekonomer från olika företag. Studiens slutsats är att digitaliseringen påverkar redovisningsekonomernas yrkesidentitet i stor utsträckning och att den kan komma att förändras helt i framtiden. Det har gjorts många studier på hur digitaliseringen påverkar arbetssätt och arbetsuppgifter. Dock finns det få studier som beskriver vad detta faktiskt innebär för yrkesroller och identitet.Digitalization is seen as one of society’s strongest ongoing changes and its consequences affect industries and professions to a large extent. The accounting industry has been and is still facing major changes as a result of technological development and as an accountant it is important to adapt to be able to survive on the market. The accountants work has previously consisted of much administrative and monotonous tasks, which are such tasks that technology can and has taken over. Therefore the accountants have begun to perform other tasks, for example advisory and analytics. These new tasks requires new competences for all accountants. The purpose of this study is to investigate how and to what extent accountants professional identity is affected by digitalization. We have chosen a qualitative method for the study and conducted nine semi-structured interviews with accountants from different companies. The study’s conclusion is that digitalization affects the accountants professional identity to a large extent and that it may change completely in the future. There have been many studies on how digitalization affects working method and tasks. However, there are few studies that describe what this actually means for professions and professional identity. This paper is written in Swedish.
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Desai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.
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This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. The second study is an account of the change in the organizational field of the Indian accounting profession caused by the entry of the multinational accounting firms from 1990 to 2005 from a social constructionist perspective using the model of nonisomorphic change. The third study examines the change in the Indian accounting profession from 1990 to 2005 caused by the entry of the Big Four accounting firms in India from a critical perspective. It appeals to the theories of globalization to examine the change. Taken together, these studies attempt to provide the Big Four accounting firms useful information about the pricing strategies likely to be faced by them from local accounting firms in a new market, provide insights into the multiple roles played by professional associations in the process of radical change in the organizational field, and emphasize that globalization of accounting markets has not been accompanied by a level playing field for the local accounting profession in the globalized markets.Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
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McMillan, Keith Patrick. "The emergence of the US accounting profession 1880-1900 : a new institutionalism perspective." Thesis, London School of Economics and Political Science (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389978.
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l'his dissertation explores the emergence of the U.S. accounting profession, from 1880 to 1900. This historical study of the professionalization of U.S. accountants investigates the institutional environment out of which the profession emerged. The organizational and sociological perspectives of New Institutionalism provide a methodological basis to study the institutional environment. Six chapters demonstrate the existence of six rational institutional myths, which provided an institutional structure for the U.S. accountants prior to the passage of the first C.P.A. law in 1896. The six social ideals are: the science of accounts, the community of the competent, efficient accounting systems, theoretical education, the gentleman professional, and the audit-auditor relationship. Another chapter investigates the manner in which each of these six institutional myths contributed to the passage of that first law and how they contributed to the institutional structures for the new C.P.A. certification. Included in this study is a cross-cultural perspective. The importation of British institutional perspectives into a significantly different institutional and cultural environment is explored. The major historical archives used were the contemporary professional journals in New York City and London. These reveal the professional discourse, in which the rational institutional myths may be perceived through their being used to legitimize the profession.
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Howell, Sharon. "ADAPTIVE SELF-REGULATION AND ORGANIZATIONAL POLITICS: INVESTIGATING THE EFFECTS IN THE ACCOUNTING PROFESSION." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2457.
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The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views perceptions of leadership ability and performance from the perspective of the individual agent, with little or no recognition that social action and interaction shape and mold both the individual agent's actions and perceptions of those actions. Perceived leadership and perceived performance are important in accounting for several reasons. First, individuals act in part in relation and response to the expectations of others. Thus, the perception of effective leadership and performance is gained by meeting the expectations of others. Secondly, accountants with reputations for effectiveness have been found to be more successful in their careers. Finally, the reputation for effectiveness in performance and leadership ability has been shown to increase those abilities. This study draws on the adaptive self-regulation framework as well as other theoretical models of perceived performance. The study results indicate that certain manageable personality, interpersonal, and contextual variables affect how accountants view the level of organizational politics within the workplace. In turn, the accountant's view of the organizations' politics is shown to very strongly affect how the accountant perceives his or her superiors' performance and leadership ability.Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.
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Skobic, Zoran. "Development of the accounting profession in a transitional country : the case of Serbia." Thesis, Glasgow Caledonian University, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.687424.
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Research on accounting and the accountancy profession in transitional countries typically adopts theoretical and methodological frameworks, which correlate the development of the accounting and accountancy profession with social, political and historical aspects of transition. As the theoretical context of existing studies links the appearance and development of the accountancy profession in these countries with the impacts of the transition process, in many instances it appears that they adopt the perspective of assuming transitional countries as a unified whole or alternatively categorising them on the principle of geographical criteria or historical zones of influence (Enthoven, 1977; \981) or by making use of the dependency theory (WaJIace, 1990). The increased evidence of disparities in accounting system development in transitional countries resulted in the recognition of distinctive variables of a specific country environment having an impact on the growth and development of its very own accounting system (Cannony, 1987), which includes cultural variables, foreign influence, education and training, legal and regulatory environments, and internal and external professional conditions (Parker, 1984). Due to these facts, there is certainly still a need for even more investigative research on account of the number of rationales. First, there is certainly a significant diversity related to the social, political and historical background of transitional countries. Second, the presence of an organised profession, commonly reflected through the existence of a professional accounting association or, alternatively, the absence of one, can strongly influence the development of the accounting and accountancy profession in transitional countries. Hence, the process of an accounting system and accounting profession development would probably be best understood by combining a thorough analysis of the socio, political, economic and historical specificity of the individual country. In this regard, the sociopolitical and historical context of Serbia could quite possibly provide a case for just how the interactions between the specificity of a country background, coupled with the actions of existing structures, may shape the growth and development of the accountancy profession. The importance of further research is augmented by the fact that there is celtainly a lack of previous research on the development of the Serbian accountancy profession and that existing studies have frequently concentrated on individual aspects, whilst overlooking the interdependence and mutual influence of all existing factors. The primary purpose of this study is thus to explore exactly how the accountancy profession has emerged and then developed in Serbia during the last six decades. The focus x of this thesis is the development of the Serbian accountancy profession over the course of the five most significant periods in its history, characterised by the distinct alterations in relation to politics and economic conditions, which in turn, have actually been heavily contingent on the distinctive political ideology of 'socialist' Yugoslavia. Additionally, this study presents an in-depth assessment of interdependence of the above mentioned factors and the creation and actions of the accounting association in Serbia. Examination of external influences, in the form of global expansion of capitalism, in addition to free market ideology, impact of international financial organisations and their projects, international accounting regulations and the spread of western-style accountancy profession practices, particularly in the field of professional education and ethics of accountants, supplement the comprehensive insight in the growth and development of the accounting profession and accounting association in Serbia. Keywords: Accounting, Accounting Profession, Transition, Serbia
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Рожкова, Е. М. "Бухгалтерська професія: самореалізація та досконалість майбутнього фахівця." Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/61000.
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З моменту набуття незалежності зміни, що відбулися в Україні,
торкнулися всіх сфер життя, зокрема й економіки. Рух до ринкових
перетворень, з одного боку, потребує вдосконалення теоретичних і
методичних підходів щодо управління підприємством; з другого –
інтеграція економіки України у світову систему господарювання неможлива
без фахової підготовки спеціалістів та впровадження самоорганізаційних
методик у побудову національної облікової системи.
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Kusaila, Michelle. "Managing Informal Learning in the Auditing Profession: How Auditors Develop Proficiency." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4647.
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The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspects were used to examine the impact of informal learning on auditors' engagement and performance. Multiple linear regression was used to examine data from a survey of 103 auditing professionals in Connecticut. Data showed that access to work resources, including time and technology, were significant in each model in relation to impact and its subcomponents engagement and performance. This indicated that auditors' access to the resources necessary to stay current has a positive impact in the auditing profession. This study fills the gap in the existing literature on the impact of informal learning on the auditing profession where there is continual change and informal learning is heavily relied upon to diffuse knowledge and skills in a highly knowledge-based environment. Better-qualified auditors can help businesses keep up with ever-changing societal expectations. The accounting profession is in a period of innovation that requires professionals of all levels to adapt to keep pace with the quickly changing globalized organization.
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Carnegie, Garry D., and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION." Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.
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The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.
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Alsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.
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This study investigates the experiences of women accountants working in the Big Four accounting firms in the Kingdom of Saudi Arabia (KSA), to extend our knowledge of issues related to gender and accounting. Within the Saudi social context, gender experience is a shifting set of multiple experiences, where gender and religious and cultural aspects are interrelated and influence how accounting or auditing is practiced. Studying the dominant social context and its origins helps in understanding issues related to gender and accountancy, and identifying processes that reproduce gender domination and hinder women’s ability to access and progress at work. This study adopts a qualitative exploratory research design. In-depth semi-structured interviews with 42 female and male accountants working in the Big Four firms in the KSA are carried out, supported by documentary analysis and observations (observing women’s dress, the physical environment they work in, and their interaction with other staff). The data are analysed using thematic analysis and this study draws on feminist critical theory to understand the process of change taking place in the accounting profession in the KSA. The analysis of the data reveals that, despite the growing interest in women’s integration into KSA society, they continue to face various difficulties in joining the profession and gaining access to professional practice. Women’s recent access to the accounting profession has brought changes to accounting practices, with formal and informal gendered organisational practices (such as segregated space, and limited audit assignments) contributing to sustaining male dominance in the profession. These practices are strongly rooted in local socio-cultural traditions that overlap with selective interpretations of religion, and thus shape women accountants’ experiences in how they perceive change. Most of the barriers and exclusionary practices (such as gendered norms of working hours and socialising with clients and peers) are informal in the KSA; yet they are very visible and inform/direct how the formal practices (such as appraisal and mentoring practices) are reproduced within accounting firms. The study offers an understanding of how professions evolve differently in different countries, how accounting firms operate today, and how the globalisation of practice in accounting firms has its limits. The study presents new ways of thinking about change, and argues that women’s desire for change is a key aspect in the process of change taking part in the Big Four in the KSA. Change’ relates to, and is constructed by, one’s perceptions of the cultural, political, economic and social fabric of a society. Consequently, Saudi women accountants are experiencing accountancy and changes thereof in terms of phases, and whereby they see themselves as being part of the process of change within the profession. They are willing to be patient in order to open the way for others and achieve their desired change.
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Sadaka, Sami Fares. "Institutional work, agonism, and the accounting profession : the case of the Lebanese Association for Certified Public Accountants." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8958/.
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This thesis explores the development of the accounting profession with a specific reference to the case of Lebanon, utilising a qualitative research design. The establishment of the exclusive body of accounting in Lebanon, the Lebanese Association for Certified Public Accountants (LACPA), in 1994 constitutes a central element of this development. The analysis refers back to the period preceding the LACPA, specifically from when the first union of accountants in Lebanon was established in 1963. While the professionalization project of accounting in Lebanon, which is when the accounting profession was recognised by the state like other reputable professions, along with institutionalising entry requirements, could be understood in terms of several influencing factors, such as the French colonial legacy, or the Civil War and the reconstruction project associated with it, this case argues that this project is the outcome of the work of indigenous accounting practitioners. The data collected in this study is theoretically analysed within the concept institutional work, defined as the purposive action of individuals and organisations aimed at creating, maintaining and disrupting institutions (Lawrence et al., 2009). As institutions are traditionally framed within a structural understanding, the concept of institutional work, while not neglecting the significance of structural factors in relation to institutions, demonstrates that the role of actors and their actions in relation to institutions should not be overlooked. After addressing the establishment of the exclusive body of accounting in Lebanon, this case explores how the accounting profession is being maintained amid political, religious and sectarian divisions, and demonstrates that the survival of this profession is understood beyond the technical aspects of the accounting profession and practice, to embody these broader divisions. Given this multidimensional nature of the maintenance/survival of the accounting profession as an institution, the notion of agonistic pluralism (Mouffe, 2013) provided a more nuanced understanding of the accounting profession as an arena that is composed of different groups, and how these groups' interactions enhance our knowledge and understanding of the accounting profession. This study relies on semi-structured interviews with key players of the accounting profession in Lebanon, mainly executive members of the LACPA, and supports these interviews with archival documents. This approach was chosen because personal experiences and discourses enable a better understanding of actions and intentions of actors, and their inter-relatedness with political and religious/sectarian considerations. This study reveals what takes place in the backstage of governance, how and on what basis the different groups interact with each other, and ultimately how this is reflected on the function of the LACPA as the exclusive body of accounting in Lebanon. This thesis provides an empirical study that enables a re-thinking of the essence of the accounting profession, not only because this context is under-researched, but also because of the following reasons. First, this case addresses how local accounting practitioners, through engaging in strategies of institutional work, were able to grant the accounting profession authority and recognition at a time when the state and politicians were unwilling to legislate for the accounting profession. Second, this case understands the establishment and maintenance of the accounting profession in terms of agonising relations between groups with different perspectives. Thus, an integral part of institutional work is to establish an agonistic environment that would ensure the survival of the accounting profession, amid divided re-constructed identities of actors. Moreover, by addressing the work of actors of a professional association, this case illustrates how the accounting profession and its maintenance are related to other institutions operating at a broader level. This contributes to our knowledge about how professional associations engage in institutional work (Ramirez, 2013) by demonstrating that the aspired agonistic environment encompasses not only professional considerations, but also other political and religious considerations that are vital for the maintenance of the accounting profession. This case sheds light about phenomena, relationships, and divisions that are present nearly in all contexts, yet not explicitly associated with the accounting profession, hence, a broader understanding of the essence of the accounting profession is presented in this thesis.
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Coetzee, Stephen Arthur. "Contemporary challenges facing the South African accounting profession : issues of selection, recruitment and transformation." Thesis, Robert Gordon University, 2016. http://hdl.handle.net/10059/1568.
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This thesis aims to illuminate, through the lens of Murphy’s interpretation of Weber’s theory of social exclusion, contemporary challenges faced by the South African accounting profession pertaining to the shortage of professional accountants. In particular, increasing the throughput of students to the profession (Paper 1), member recruitment (Paper 2) and racial transformation of the profession (Paper 3) are considered. Paper 1 provides additional validity for the technique of biodata-based selection through the use thereof to differentiate between students in a dual medium university who will, or will not, complete their accounting education programmes in a society exhibiting tacit exclusionary closure. The models development suggested that education and language remains a tacit form of social exclusion of Blacks in the South African accounting profession. Paper 2 suggests that SAICA is the students’ preferred choice of professiona l accounting association, regardless of demographic group. The students appear to hold a collective view of the accounting profession. Consequently, in an environment characterized by the significant exclusionary closure achieved by a particular association, competing associations may need to look beyond marketing the attributes of the association to students and perhaps consider challenging the colonization of higher education by the dominant association. Competing associations, with their less onerous education requirements, should additionally consider promoting the alternate pathways to the profession they may offer to the Black students tacitly excluded from the dominant association, SAICA, on the basis of their inability to access to a quality education. An ideological challenge facing professional accounting associations in post-Apartheid South Africa, is racial transformation of the profession. Paper 3 explored the success or otherwise of the transformation projects implemented by SAICA through the lens of impression management and the use of voluntary disclosure. Given the disconnect between the slow pace of racial transformation achieved and the perceived ‘success’ of the profession transformation initiatives both in South Africa and abroad, it is suggested that the projects may have served more as a tool to manage the state’s impression of transformation, rather than achieving sufficient student outputs to redress the racial imbalances in the profession. Consequently, significant expansion and / or revision of these projects are encouraged.
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Barac, K., and B. Steyn. "The perspectives of South African distance-learning students on the accounting profession and accountants." Journal for New Generation Sciences, Vol 10, Issue 1: Central University of Technology, Free State, Bloemfontein, 2012. http://hdl.handle.net/11462/595.
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Published ArticleAccountants have been unfavourably stereotyped over the years, and this holds negative implications not only for the attraction of sufficient numbers of students, but also for the attraction and retention of high-aptitude students. Many studies have been performed on student's perceptions of accountants and the profession. A South African study at a residential university found that accountants are perceived as being structured, precise and solitary. This study provides a distance-learning perspective. By using an existing research instrument and applying statistical analysis, the study found that distance-learning students perceive accountants as exciting/interesting, precise/methodical, factual/predictable and structured/stable. Various areas for future research have been identified in the area of students' perspectives on the accounting profession, including a longitudinal study, studies on the work environment's impacts and studies to determine the motives or reasons for studying accounting.
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Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.
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Kotb, Amr M. "The impact of e-business systems and applications on audit practice and the profession and implications for university accounting education." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until Dec. 31, 2013, 2008. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25713.
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Hassouni, Kenza. "Femmes et profession comptable au Maroc." Thesis, Versailles-St Quentin en Yvelines, 2015. http://www.theses.fr/2015VERS002S/document.
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Les femmes, au Maroc, constituent une population hétérogène. Celles, qui, depuis l'indépendance, ont bénéficié de l'éducation puis accédé aux études supérieures, ont pu investir de nombreuses professions qu'elles exercent aujourd'hui parfois en nombre. Pourtant, certaines professions supérieures, comme la profession comptable, notamment dans son segment supérieur, l'expertise comptable, restent des bastions masculins. Les femmes y sont arrivées très lentement et restent en faible nombre, en particulier au stade de l'inscription à l'Ordre des experts-comptables. Cette étude se situe au croisement d'une sociologie des professions et d'une sociologie du genre. Elle montre comment l'intérêt s'est récemment porté sur la sociologie de la profession comptable dont le développement est lié à la libéralisation du marché et comment les modèles professionnels imposés par la colonisation à certains pays comme les pays arabes, dont le protectorat français au Maroc, ont influencé l'institutionnalisation des professions nationales. La place des femmes dans la profession comptable a été très peu étudiée et n'a encore fait l'objet d'aucun travail au Maroc. Aussi ce travail a eu également pour but l'étude de la profession, notamment au niveau de son segment supérieur, l'expertise comptable, au prisme du genre. A partir d'entretiens auprès de femmes mais également d'hommes comptables et experts-comptables à différentes étapes de leur vie professionnelle, ce travail montre la diversité des expériences et des vécus. Il analyse et interprète les trajectoires des femmes, que celles-ci soient linéaires ou qu'elles empruntent des voies alternatives qui les éloignent de l'inscription à l'Ordre. Certaines femmes feront l'expérience d'une accumulation de freins et obstacles qui remettent aujourd'hui en question la classique métaphore du « plafond de verre». D'autres au contraire, suivront des trajectoires linéaires qui leur permettront des carrières de réussite et l'accession à la stature de femmes « dirigeantes ». Les mécanismes susceptibles d'expliquer la diversité de ces parcours, dont les cursus, les conditions de travail, la place que la société fait aux femmes marocaines et la recherche permanente à laquelle s'astreignent les femmes d'un équilibre entre leur vie professionnelle et leur vie familiale, sont analysés dans ce travailWomen in Morocco constitute an heterogeneous population. Those who, since the independence of the country, have benefited from education and accessed higher education, have been able to invest sometimes highly many professions. However, some higher professions like accounting, remain male bastions. Women have come to them very slowly and remain very few, especially when registering at the College of Accountants (Ordre).This study lies at the crossing of the sociology of professions and the sociology of gender. Starting from the development of the sociology of professions, first the Anglo-Saxon then the French one, it shows how interest has recently focused on the sociology of the accounting profession, the development of which is linked to the market liberalization and how professional models imposed on countries such as the Arab countries by colonization influenced the institutionalization of the national profession. In Morocco, the accounting profession was born with the French protectorate.The place of women in the accounting profession has been very little studied and it hasn't been the subject of any work in Morocco. Thus, this work also aimed to study accounting, through the prism of gender. From interviews with accountants, women but also men, at different steps of their professional life, this work shows the diversity of experiences. It analyzes the trajectories of women, either they have been linear or they have borrowed alternative routes that take them away from the registration to the College (Ordre). Some women have experienced an accumulation of disadvantages that would today question the classical metaphor of « glass ceiling ». Others on the contrary, have followed linear paths that have led them to successfully careers and to the stature of « leaders ». Mechanisms able to explain the diversity of courses, including curricula, working conditions, the women permanent search for a balance between their professional and their family lives and the place that society allows them are analyzed in this work
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Andrade, Joyce Arrais De AraÃjo. "Identidade docente nos cursos de CiÃncias ContÃbeis: estudo das IES do municÃpio de Fortaleza." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8639.
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nÃo hÃO Curso de GraduaÃÃo em CiÃncias ContÃbeis apresenta em seu corpo docente fortes caracterÃsticas provenientes do mercado de trabalho. Muitos dos docentes deste Curso atuam em outras atividades remuneradas alÃm da docÃncia, fato que pode prejudicar sua dedicaÃÃo ao ensino. Aliada a esta realidade, tem-se a expansÃo quantitativa dos cursos de graduaÃÃo no Brasil, o que faz com que algumas InstituiÃÃes de Ensino Superior nÃo se preocupem com a qualidade do ensino ofertado visando somente o lucro, o que finda por prejudicar o processo de ensino e aprendizagem. Esta pesquisa teve como objetivo investigar de que forma os docentes dos Cursos de CiÃncias ContÃbeis das InstituiÃÃes de Ensino Superior do MunicÃpio de Fortaleza se identificam profissionalmente, com o intuito de perceber atà que ponto a identificaÃÃo destes profissionais pode refletir-se no seu desenvolvimento como professor. Se Apresenta um histÃrico sobre a evoluÃÃo do Curso Superior de CiÃncias ContÃbeis no Brasil e da profissÃo contÃbil, aspectos sobre a formaÃÃo do professor de ensino superior, de maneira geral, e especificamente da Contabilidade, bem como uma abordagem sobre a identidade docente nos cursos de CiÃncias ContÃbeis. A pesquisa caracteriza-se como qualitativa, de carÃter descritivo utilizando-se os procedimentos de pesquisa bibliogrÃfica, documental e de campo. Como instrumento da pesquisa de campo, utilizou-se a entrevista. Primeiramente foi realizado o levantamento de quantas IES oferecem o Curso de CiÃncias ContÃbeis em Fortaleza. ApÃs esta identificaÃÃo, pesquisou-se quais os docentes graduados em Contabilidade e responsÃveis pelo ensino de disciplinas tÃcnicas da Contabilidade, o que totalizou 113 (cento e treze) docentes, refletindo o quantitativo dos sujeitos da pesquisa. Foram realizadas entrevistas em 10 (dez) IES de Fortaleza, as quais foram gravadas e transcritas para a anÃlise dos resultados. Ao final, concluiu-se que a identificaÃÃo dos docentes do curso de CiÃncias ContÃbeis como professor ou contador à dividida, confirmando o conflito que existe entre as duas profissÃes, causado pelo forte apelo da profissÃo contÃbil e pelo exercÃcio concomitante de duas profissÃes pela maioria dos docentes do curso. Tendo em vista todos os aspectos estudados, verifica-se que a qualidade do ensino superior em CiÃncias ContÃbeis depende da valorizaÃÃo e da dedicaÃÃo dos docentes à atividade de ensino.
The undergraduate course in accounting has on its faculty from strong features of the labor market. Many of the teachers of this course work in other activities besides teaching higher education institutions, which may impair their dedication to teaching. Coupled with this reality, we have the quantitative expansion of graduate programs in Brazil, which causes some Higher education institutions do not worry about the quality of education offered only seeking profit, which ends up harming the teaching learning. This research aimed to investigate how the teachers of the Accountancy Courses of Higher Education Institutions in the city of Fortaleza identify themselves professionally, in order to realize the extent to which the identification of these professionals can reflect on their development as a teacher. It presents a history of the evolution of Science Degree in Accounting in Brazil and the accounting profession, and aspects of teacher training higher education in general and specifically the accounting as well as an approach to identity in teaching courses Accounting. The research is characterized as qualitative, descriptive using the procedures for bibliographical research and field. As an instrument of fieldwork used to interview. First survey was conducted on how many Higher education institutions offer Accounting Course in Fortaleza, after this identification is investigated which teachers graduated in accounting and charge of teaching technical subjects of accounting, which totaled 113 (one hundred and thirteen) teachers reflecting the amount of research subjects. Interviews were conducted in ten (10) higher education institutions Fortaleza, which were recorded and transcribed for analysis of results. At the end it was concluded that the identification of teachers from Accounting as a teacher or accountant is divided, confirming the conflict that exists between the two professions, caused by the strong appeal of the accounting profession and the exercise concurrent two professions by most teachers the course. Considering all aspects studied, it appears that the quality of higher education in accounting and valuation depends on the dedication of the teachers teaching.
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Irmawan, Yudi. "Globalization and the accountancy profession in developing countries : an examination of the historical developmemt of the Indonesian accountancy profession (1954-2008)." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4427.
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Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country's system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954-1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967-1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.
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Hsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.
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Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms. Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit. Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit. Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.
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Körösi, Rejman David, and Maria Gravåhs. "Två svenska forsknings- och utvecklingscontrollers : En studie om arbetsuppgifter och profession." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8655.
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I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.
Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.
Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås.
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Kahloul, Anouar. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale." Phd thesis, Université Paris Dauphine - Paris IX, 2012. http://tel.archives-ouvertes.fr/tel-00823671.
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Cette recherche tente d'évaluer le pouvoir de la profession comptable dans le cadre de la normalisation internationale après la réforme des institutions en 2001. La normalisation comptable internationale, processus technique et politique, se prête à une étude à travers les relations de pouvoir. Une grille d'analyse théorique est construite sur la base du cadre du pouvoir de Lukes (1974, 2005). Elle est ensuite appliquée à l'étude du pouvoir de la profession comptable sur le normalisateur international, en privilégiant la première dimension de ce cadre, l'étude des conflits observables, et la troisième dimension, l'étude des conflits latents. La première dimension est opérationnalisée à travers l'étude du développement d'un projet particulier, la norme IFRS 3 " Regroupements d'entreprises ". Les résultats montrent que l'IASB n'a pas changé sa position sur les questions clés du projet malgré l'opposition des membres de la profession comptable. La troisième dimension est opérationnalisée par l'étude de la composition des principales instances du normalisateur international. L'étude des dispositions des statuts et l'analyse du profil effectif des normalisateurs permettent de mettre en évidence une présence renforcée des membres des grands cabinets d'audit. Les résultats de ces deux études sont enfin comparés, discutés et rapprochés
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Farahbakhsh, Arman, and Adam Elshani. "Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time." Thesis, Karlstads universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-48058.
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The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior research has revealed that a tolerant approach of teaching has beneficial impacts regarding corporative efficiency since it leads to a greater chance to adapt to environmental changes compared to a conservative approach of teaching.1Correspondingly, a conservative approach tends to result into limitations concerning creativity and innovation associated with an individual level. Accordingly, this paper has flourished a deeper understanding of the apprenticeship process by addressing insights and identifying reasons for why accounting firms which are examined in this study might possibly prefer a conservative approach instead of a tolerant approach given the comparative advantages related to a tolerant approach of teaching during the apprenticeship process. Aligned with this presented purpose, twelve semi-structured interviews were conducted within four different accounting firms located in Sweden; where one half of the respondents were newly graduated accountants while the other half supervisors. Through the identification of linguistic patterns stated during the interviews; we finally reached the conclusion that practical consistency and corporate values were arguments demonstrated in favor of applying a conservative approach during the apprenticeship process, while educational and technical reasoning was determinant factors for preferring a tolerant approach of teaching.
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Hedenberg, Marianne, and Annelie Edvardsson. "En auktorisation i förändring? : En studie av hur nya arbetssätt i branschen påverkar den auktoriserade redovisningskonsulten." Thesis, Högskolan Väst, Avd för företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-15360.
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Sedan början av 2000-talet kan man bli auktoriserad redovisningskonsult genom Srf konsulterna eller FAR. Syftet med auktorisationen är att höja kompetensen i branschen. Det har dock visat sig att det finns många olika åsikter och uppfattningar om auktorisationen för redovisningskonsulterna. Frågor och farhågor har på senare tid kommit upp om den kommer att finnas kvar, och om den ger något mervärde. Har auktorisationen helt enkelt spelat ut sin roll, eller står den inför samma förändringar som branschen gör. Syftet med den här studien var att undersöka dels vilken inverkan som förändringarna i branschen får på yrkets auktorisation, och hur redovisningskonsultens yrkesutövning påverkas av de förändrade arbetssätten. För att uppfylla studiens syfte valdes metoden att använda en webbaserad enkät. Frågorna i enkäten var tänkta att mäta de hypoteser som var uppsatta i studien, och som var kopplade till de två frågeställningar som studien var tänkt att ge svar på. Frågorna i enkäten hade till syfte att ta reda på hur betydelsefull respondenterna ansåg att auktorisationen är idag, kommer den vara betydelsefull även i framtiden och tror de att auktorisationen är viktig för deras kunder. De fick även svara på om de såg någon förändring i sin yrkesroll/arbetsuppgifter, om kunskapskraven ökat, och om de ansåg att kvalitén på deras arbete förändrats, sedan de börjat arbeta som redovisningskonsult och vad de i så fall trodde att den berodde på. De tillfrågade fick även svara på om de ansåg att kundernas krav, förväntningar och efterfrågan ökat sedan revisionsplikten avskaffades. Sammanfattningsvis verkar det som att auktorisationen har mindre betydelse för kunderna än vad den har för branschen. Digitaliseringen har haft stor påverkan på redovisningsyrket, och kunskapskraven har ökat. Dock verkar avskaffandet av revisorsplikten inte inneburit någon större påverkan på varken kundernas krav eller efterfrågan på redovisningskonsulternas tjänster. Studien visade även att de som hade arbetat längst logiskt nog också såg mer förändringar än de som arbetat kortare tid.Since the beginning of the 2000s, you can now become an authorized accounting consultant through the Srf konsulterna or FAR. The purpose of the authorization is to increase competence in the profession. However, it has been found that there are many different opinions and perceptions about the authorization of the accounting consultants. Questions and fears have recently arisen if it will remain and if it adds any value. Has the authorization simply played its part, or is it facing the same changes as the profession is making. The purpose of this study was to examine both the impact of changes the profession get for the authorization, and how the accounting consultant profession is affected by the changing ways of working. In order to fulfill the purpose of the study, the method was chosen to use a web-based questionnaire. The questions in the survey were intended to measure the hypotheses that were set up in the study, and which were linked to the two questions that the study was intended to answer. The questionnaire aimed to find out how important the respondents felt that the authorization is today, will it be important in the future and if they believed that the authorization is important for their customers. They also had to answer if they saw any change in their profession/duties, if the proficiency had increased, and if they felt that the quality of their work had changed since they started to work as an accounting consultant and what they thought it was due to. The respondents also had to answer if they felt that customers' requirements, expectations and demand had increased since the audit duty was abolished. In summary, it seems that authorization is of less importance to customers than it is to the profession. Digitalization has had a major impact on the accounting profession, and proficiency have increased. However, the abolition of the auditor's duty does not appear to have had a major impact on neither the customer's requirements nor the demand for the accounting consultants' services. The study also showed that those who had worked the longest logically also saw more change than those who had worked for less time
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Evett, Chantal. "What are the Potential Impacts of Big Data, Artificial Intelligence and Machine Learning on the Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1642.
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To maintain public confidence in the financial system, it is essential that most financial fraud is prevented and that incidents of fraud are detected and punished. The responsibility of uncovering creatively implemented fraud is placed, in a large part, on auditors. Recent advancements in technology are helping auditors turn the tide against fraudsters. Big Data, made possible by the proliferation, widespread availability and amalgamation of diverse digital data sets, has become an important driver of technological change. Big Data analytics are already transforming the traditional audit. Sampling and testing a limited number of random samples has turned into a much more comprehensive audit that analyzes the entire population of transactions within an account, allowing auditors to flag and investigate all sorts of potentially fraudulent anomalies that were previously invisible. Artificial intelligence (AI) programs, typified by IBM’s Watson, can mimic the thought processes of the human mind and will soon be adopted by the auditing profession. Machine learning (ML) programs, with the ability to change when exposed to new data, are developing rapidly and may take over many of the decision-making functions currently performed by auditors. The SEC has already implemented pioneering fraud-detection software based on AI and ML programs. The evolution of the auditor’s role has already begun. Current accounting students must understand the traditional auditing skillset will not longer be sufficient. While facing a future with fewer auditing positions available due to increased automation, auditors will need training for roles that will be more data analytical and computer-science based.
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Nyaga, Casty K. "A design science approach to developing and determining web site quality dimensions for the public accounting profession." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2007. https://ro.ecu.edu.au/theses/1554.
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Public Accounting (PA) firms play an important role in both the local and the international business environment. Their accounting and business services functions cut across organisations, sectors and industries. Like other professional service firms, PA firms are becoming concerned about the World Wide Web (web) since the services they offer can be delivered via the web more efficiently (eg. at a lower cost) and effectively (24/7). Thus there is a need to assess the quality of their web site. This study developed an instrument for measuring PA web site quality based on an extensive literature review which identified the previously widely used "WebQuaL (TMI)” questionnaire but extended it to four quality dimensions (usability, information quality, interactivity and riskiness), supported by 24 research variables. Design Science, as conceptualised by Hevner et al. (2004), provided the guiding theory for the research. Hevner et al. (2004) proposed a framework consisting of seven guidelines to guide Information Systems (IS) researchers and practitioners on how to conduct, evaluate and present design science research. Two of the guidelines, namely design artefact and design evaluation, were followed in this study. The study was executed in a controlled laboratory selling in which post-graduate university students, potential clients of PA firms, used the WebQual/PA questionnaire to evaluate the web sites of six leading professional accounting firms. One hundred-and-two students participated in the study. The data collected was analysed using quantitative analysis techniques to assess the reliability and validity of the instrument and quality of the PA web sites. Moderating factors were investigated in relation to their effect on the constructs and variables determining PA web site quality. A number of conclusions can be drawn from the outcome of the study. They cover practical as well as theoretical aspects. First, the study provides PA practitioners with validated, reliable web site quality dimensions. With the emergence of online professional services, PA firms will increasingly seek to evaluate the quality of their web sites. Second, this study adds to our understanding of WebQual, an instrument that has been widely used in IS research. WebQual/PA has its origins in WebQual version 4 but was refined to meet the needs of the PA sector. Third, the results of a relative assessment of quality provide valuable feedback to professional practices. The study shows that 'usability' was ranked highest by study participants of all the l1m1s and indicates that this dimension is the most developed dimension within the PA sector. lt is followed by 'information quality'. 'lnteractivity' and 'riskiness' arc areas requiring attention as they seem to lag behind the others. The study enabled recommendations to be made to improve the quality of web sites of the sector as well as the individual firms that were evaluated. In this way, the research adopted the philosophy of pragmatism in which knowledge is strongly linked to action. In the study, the knowledge gained is translated into action via recommendations made to each of the firms. Furthermore, since action permeates on knowledge, there have to be linkages "to an actable world" (Goldkhul, 2004, p. 18). A simple test for this is to be able to trace "concrete consequences" (p. 19). This will occur when PA firms take up the recommendations made in this study.
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Xydias, Maria. "The response of the Australian accounting profession to corporate failures in the private sector (1988-1991) /." Title page, contents and introduction only, 1991. http://web4.library.adelaide.edu.au/theses/09C/09cx91.pdf.
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Neokleous, C. I. "The emergence and development of the accountancy profession in Cyprus : the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/20618/.
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Accountants have distinct status, niches and markets from other occupational groups. Moreover, they are professionalized differently in different contexts. Many former British colonies, for instance Nigeria, Australia and India, have adopted the British model of accountancy profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development of the accountancy profession in Cyprus and the establishment of the local professional accountancy body, namely ICPAC. Using the lens of critical realism and supplementing it with the notions of capitalism, colonialism, imperialism and globalization, this research explores the societal relationships, interactions and structural factors that have influenced the local accounting profession and the establishment of ICPAC. The data of the study are derived oral history interviews and an analysis of archival sources. The study demonstrates that the accounting profession in Cyprus has emerged and developed with the help of the existing structures produced and reproduced throughout the years under the influence of local (e.g. the State, ministers, MPs, non-qualified accountants) and global (e.g. the EU, ‘Big Four’ firms, British professional bodies) forces. The evidence presented in the thesis illustrates how a small island with an emerging economy has been forced to change strategies, choices and plans based on colonial, local and later global influences. This transformation has had a profound impact on the emergence of the local accounting profession and on constructing the island’s identity. Cypriots continue to emulate the British accounting model, British professional bodies, their services and products. This thesis argues that the British legacies in the form of social structures have remained strong and uninfluenced throughout time. Cyprus still seems to be under British colonialism, perhaps in its new form, neocolonialism, in terms of the development and functioning of the accounting profession.
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Bournel, Benjamin. "De la machine à l'expert(e) libéré(e) : l'idéal du professionnel comptable moderne selon la publicité. : une étude des représentations du professionnel comptable par l'analyse des publicités parues dans la Revue Française de Comptabilité de 1955 à 2017." Thesis, Angers, 2018. http://www.theses.fr/2018ANGE0017/document.
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Le but de cette recherche doctorale est d’analyser les transformations successives de l’image perçue de ce qu’est un professionnel comptable dans les publicités qui leur sont adressées. À partir de l’étude des publicités parues dans la Revue française de comptabilité de 1955, soit sa date de création par l’Ordre des Experts-Comptables, à 2017, l’évolution des éléments centraux et périphériques de ces représentations a été analysée en accord avec la théorie du noyau central élaborée par Abric (1984). Pour ce faire, une étude sémiologique a été privilégiée, fondée sur l’analyse conjointe des messages dénotés et connotés de ces publicités. Les résultats de cette recherche montrent qu’en soixante ans, l’idéal du professionnel comptable est passé d’un individu inféodé à la machine à un expert des relations sociales, orienté aujourd’hui vers une quête de son plaisir au travail et dans sa vie privée, une transformation apparue au rythme des mutations technologiques qui ont émaillé l’histoire de la profession comptable. Sur le plan managérial, l’enjeu de cette recherche est de permettre à la profession comptable de mieux comprendre son image perçue pour mieux la maîtriser. Ce faisant, elle questionne les effets des publicités à l’attention des professionnels comptables sur la définition de leur identité professionnelleThe goal of this doctoral research is to analyze the successive transformations of perceived image of what is an accountant in advertising aimed at them. Based on the study of advertisements published in the Revue française de comptabilité from 1955, creation date of journal by the French Order of Chartered Accountants, to 2017, the transformations of the constituent elements of the central core and the peripheral elements of accounting professionals social representations, have been analysed in accordance with Abric's theory (1984). To do this, a semiological study of advertisements was favored, based on the joint analysis of their denoted and connoted message. The results of this research show that in sixty years, the ideal of the accounting professional has gone from the machine domination to an expert in social relations, looking for pleasure at work and his or her life. It thus appears that successive technological changes in the accounting profession have contributed to the modernization of the image of what an accountant should be. The managerial interest of this research is to enable the accounting profession to better understand its perceived image in order to better control it. In doing this, this study also questions the effects of advertising the professional accountants their professional identity definition
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Åberg, Josefine, Julia Breidmer, and Lisa Carlsson. ""Ju bättre vi känner det förflutna, desto bättre kan vi förutse framtiden" : En enfallsstudie kring hur den tekniska utvecklingen påverkat redovisningskonsulten som profession inom en tidsram på 40 år." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65967.
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Bakgrund och problemdiskussion: Den tekniska utvecklingen bestående av automatisering och digitalisering är ständigt närvarande i dagens verklighet. Nya program och system utvecklas dagligen inom flertalet branscher, vilka alltmer övertar människans arbetsuppgifter. Detta sker även inom redovisningsbranschen. Men hur har egentligen den tekniska utvecklingen påverkat redovisningskonsulten som profession? Utgångspunkt i studien tas år 1976, året då BAS-kontoplanen introducerades som konsekvens av den tekniska utvecklingens påverkan på professionen. Syfte: Syftet med denna uppsats är att bidra med djupgående kunskap kring den tekniska utvecklingens påverkan på redovisningskonsulten som profession under de senaste 40 åren. Denna uppsats kommer att presentera den trend som genomsyrat redovisningskonsultens arbetsuppgifter under den valda tidsperioden, för att sedan knyta samman till varför detta har skett utifrån olika teorier. Vidare kopplas detta till professionsteori som bidrar med kunskap kring hur professionen förändrats. I denna studie kommer även vissa spekulationer föras kring hur professionen i framtiden kommer att utvecklas. Metod: Studien är uppbyggd som en enfallsstudie. Fem stycken semi-strukturerade intervjuer har använts som primär datainsamling, i kombination av sekundärkällan tidskriften Balans. Slutsats: Nästintill samtliga av redovisningskonsultens arbetsuppgifter har förändrats till att skötas alltmer av datorer och system. Att arbetsuppgifterna förändrats har i sin tur resulterat i en förminskning av redovisningskonsultens jurisdiktion. Slutligen leder förändrad jurisdiktion till förändrad profession. Den tekniska utvecklingen har endast påverkat professionen genom att omforma vilka typer av tjänster som faller inom ramarna för den, detta på grund av att expertis överförts till commodities.Background and problem discussion: The technological development, including automation and digitalization, is constantly present today. New programs and systems are introduced and developed daily, and these are increasingly taking over human tasks. This phenomenon is affecting the accounting consultant. But how has the technological development affected the accounting consultant as a profession until today? The starting point of the study is 1976, the year when the standard for the swedish chart of accounts was introduced as a consequence of the technological development impact on the profession. Objective: The purpose of this thesis is to contribute with deep knowledge about the impact of the technological development on the accounting consultant as a profession in the past 40 years. This essay will present the trend which has characterized the accounting consultant’s work tasks during the chosen time period, then linking to why this has been done based on different theories. Furthermore, this is linked to professional theory that contributes with knowledge regarding how the profession has changed. In this study, some speculations will also be drawn about how the profession will be developed in the future. Method: The essay is constructed as a case study. Five semi-structured interviews have been used as a primary source to collect information. These interviews are combined with the journal Balans which has been used as a secondary source. Conclusion: Almost all tasks that are related to the accounting consultant have changed. Today the computers and systems can fulfill these tasks almost all by themselves. The changes of the tasks have led to a reduction in the jurisdiction of the accounting consultant. Finally, the changed jurisdiction lead to a change of the profession. The technological development has only affected the profession by transforming the types of services that exist within its scope, this because expertise has been transferred to commodities.
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Whiting, Rosalind Heather, and n/a. "Gender, family responsibilities and career success in the New Zealand accountancy profession." University of Otago. Department of Accountancy and Business Law, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070214.145101.
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This study contributes to an understanding of the causes, consequences and complexities of gender inequity in career success (high levels of status and salary) in the New Zealand accounting profession. Sixty-nine (twenty-seven male and forty-two female) experienced Chartered Accountants were interviewed about their career histories. A feminist, interpretative and qualitative approach was followed and NVIVO was used for analysis. The first significant contribution of the study was the identification of five work/family strategies based on levels of family and work involvement (Traditional Men, Traditional Women, Family Balancers, Stepping Stone Men and Work First Women).
Secondly, the level of family responsibilities explained career success much better than gender alone, although these two factors were commonly (but not always) directly related.
The third contribution was the revision of the three-pronged model previously offered by Whiting & Wright (2001) to explain gender inequities in salary and status in the New Zealand accounting profession. Because the original model was derived from quantitative data, using qualitative data to revise the model constituted a sequential mixed method (pragmatic) approach. In the revised model, gender centrality and the three explanatory categories (Attributes, Structure and Attitudes) were removed. Career success was enhanced by high career aspirations (related to perceptions of stress, managerial and responsibility requirements and remuneration), long working hours and availability to clients, hard work, high technical competence and skills (enhanced by overseas experience), networking (less attractive to women), self-confidence (enhanced by mentoring for the least self-confident), flexibility to relocate if required (decreased by family and lifestyle ties) and large size and growth of the employing organisation.
Most influential were career aspirations and a long hours/available work ethic. This demonstrated the pervasiveness of the male linear career model (derived from the male breadwinner-female carer family structure), that rewarded (in terms of progression) unilateral allegiance to the firm. Career aspirations, desire for responsibility, perceived ability to handle pressure, long hours, availability to clients, networking and possibly technical skills (if there were periods of extended leave) were all influenced by the Chartered Accountant�s level of family responsibilities. Those with the least family responsibilities (childless, Traditional Men and Work First Women) demonstrated unswerving commitment to the firm and were equally the most successful career wise.
The impact of family responsibilities on career progression could be ameliorated by organisational cultural change. There were some indications of cultural change, being most prevalent in public sector and educational organisations. Enhancing conditions included a culture of flexibility and a concurrent atmosphere of trust, a less competitive work culture, absence of constant overtime demands and on-call work, encouraging top management who worked positively to retain and foster top performers over a longer period, and high level part-time positions supported by well-trained subordinate teams. To achieve these conditions provides an imminent challenge to organisations which employ Chartered Accountants, because the profession is increasing its proportion of females, has a younger generation more interested in work-life balance, and is losing many of its members overseas.
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Ingoglia, Maria. "Impact of greater female participation in the accounting profession : facing gender issues and finding work / life balance /." Staten Island, N.Y. : [s.n.], 2007. http://library.wagner.edu/theses/business/2007/thesis_bus_2007_ingog_impac.pdf.
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Khasharmeh, Hussein Ali. "The status of financial reporting, accounting education and profession in a developing country : the case of Jordan." Thesis, Middlesex University, 1995. http://eprints.mdx.ac.uk/6425/.
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The research for this study started in April 1993. It is a study of the status of financial reporting, accounting education and profession, in developing countries in general and in Jordan in particular. The general study is a literature survey which examines the nature and problems of accounting education, profession and practices in developing countries. In addition, a review of the development of national accounting standards in the UK and USA, and the International Accounting Standards Committee (IASC) was undertaken and reported upon. The main purpose of the study is to evaluate the accounting profession and corporate financial reports in Jordan with reference to national and international practice and to elicit and investigate the views of various constituencies in Jordan about the use of international accounting standards (IASs) recommended by the accountancy profession in Jordan, as a basis for preparing financial statements of Jordanian enterprises. The study also elicited and reports upon the opinions of Jordanians on the current accounting education programmes in Jordan, and how they can be improved if deficient. Two approaches were used in this study. The first was a questionnaire survey of the perceptions of various users regarding the status of corporate annual reports, accounting profession and education to determine whether the opinions of different user-groups on such status diverge or converge. The second was a content analysis of annual reports of a sample of Jordanian companies listed on Amman Financial Market (AFM) to determine the extent and scope of information provided by them and to reveal the gap between what is disclosed and what is required to be disclosed by the IASC. A disclosure index methodology was adopted in the study. Some corporate characteristics were selected and tested to discover if any of them can explain the variation in disclosure index. In addition, face-to-face interviews with selected individuals were carried out to clarify confounding results from the responses to the questionnaire and the analysis of annual reports and accounts. The study revealed that the accounting profession in Jordan is in its infancy and much more resources and attention than is presently devoted to it is needed to develop this profession to the level required to enable it to function effectively and efficiently. The results suggest that slightly over 50% of the respondents support the suggestion that graduates from Jordanian Universities are inadequately prepared. The results also reveal a strong support for the establishment of Accounting Development Centres to improve accounting education in Jordan. Moreover, there is a general agreement by all respondent user-groups that the IASC's standards are appropriate for Jordan when modified to take account of the needs of the local environment. When compared with reporting practices before the adoption of IASs in Jordan, the disclosure indexes of the sampled companies after adoption of IASs in Jordan revealed a strong improvement in the level of disclosure. The results of multivariate regression reveal that there is no significant association in 1988 between any of each of balance sheet index, income statement index, other financial statement index, measurement and valuation methods index and overall index on one hand and the firms characteristics, namely, assets size, gearing, type of industry, liquidity ratio, proportion owned by the government and size of annual sales on the other hand. Regarding 1992, it seems that the type of industry determine the extent of disclosure in Jordan. The results indicate a highly significant association between each of the indexes conveying the quality of reporting in the balance sheet, profit and loss accounts and the notes relating to measurement and valuation methods on one hand and the type of industry. The results for 1992 show that corporate reporting in Jordan is becoming systematic, responding to industry behaviour, gearing ratio and the level of government investment, compared to the circumstance in 1988. Moreover, the mean score disclosure indexes for 1988 and 1992 reveal that there is a strong improvement in "other financial statement index" in 1992 over 1988. Again this improvement may suggest a positive influence of the adoption of IASC's standards on disclosure behaviour in Jordan. Compared to 1988, the indexes of disclosure in the income statements and in the balance sheets of 1992 fell. This fall may suggest that IASC's standards are lower than normal standards in Jordan. However, changes in corporate disclosure between 1988 and 1992 vary from company-to-company. The correlations between the 1988 and 1992 ranks of each company in respect of different types of financial statements indicate a low correspondence between the ranks. For example the coefficient of rank correlation between the 1988 and 1992 balance sheet indexes is the weakest at 0.5120. That for the 1988 and 1992 indexes for income statement is 0.3626; measurement and valuation methods is 0.4530 and overall disclosure is 0.4839. Furthermore, the results highlight the items of information in the annual reports where disclosure is poor (such as proportion of fixed assets pledged, unexpired useful life of fixed assets). Several suggestions are offered for the improvement of the accounting profession, education and practices in Jordan.
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Ghorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study." Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.
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Technology grows continuously within the accounting field. A lot of new technologies have been invented in order to make facilities for the accountants and increase the quality of their performance, but there is less research on what accountants need based on the characteristics of the firm that they work for. There are a lot of different kinds of obstacles to investigate and implement new technology. Sometimes it happens that a company implements a new “trendy” technology just to be up to date with the market, but after a while they see that the technology is not suited for their firm’s employees or the size of the firm. Therefore, both investors and technology creators need to be aware of the firm characteristics and its need. On the other hand, employees or graduating students need to prepare themselves for the real competitive market and it is necessary for them to know which kind of skills they need to know and which knowledge they need to learn in order to be able to enter the job market. Consequently, universities as a place that have significant roles to educate and skilling students and make them ready for the real market need to keep the curriculum up to date and in line with the market demands. Therefore, the purpose of this study is to extend the current knowledge of the potential effects of various firms’ characteristics on digitalization in accounting function and the need of new skills by providing an answer to these two main questions:➢ What is the relation between the level of digitalization in accounting function and the characteristics of firms?➢ What is the relation between the level of digitalization in accounting function and the need of skills among the employees of an accounting function?Findings from the empirical data show that accounting functions currently need to have an accountant with IT base knowledge and cloud computing knowledge besides the accounting knowledge. Moreover, results show that not all the firm characteristics have a significant role to develop and implement the new technologies within accounting functions.