Bibliografie tematiche / Accountants

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Letteratura scientifica selezionata sul tema "Accountants"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 29 luglio 2024

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Articoli di riviste sul tema "Accountants"

1

Sibarani, Blasius Erik, e Citra Anggreani. "THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS". Jurnal Akuntansi 13, n. 1 (27 febbraio 2023): 12–20. http://dx.doi.org/10.33369/jakuntansi.13.1.12-20.

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Abstract (sommario):
The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
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2

El-Halaby, Sherif, e Khaled Hussainey. "A holistic model for Islamic accountants and its value added". Corporate Ownership and Control 12, n. 3 (2015): 164–84. http://dx.doi.org/10.22495/cocv12i3c1p5.

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The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a holistic model for Islamic accountants. Findings – The main novel findings for the study is that, the characteristics of accountant from the Islamic view should contains personal, ethical, religion and professional qualifications which indicates the holistic approach for Islamic sharia related to Islamic accountants. There is a role for accountant towards investor’s thorough good disclosure in the annual reports and guaranty the compliance of IFI’s working with sharia. These characteristics and roles support the significance of Islamic accountant’s position in the IFI. Originality/value – The paper develops the existing research that linking the Islamic banking with Islamic accountants. The paper novel to contribute by introducing benchmark for Islamic accountants which depends on Islamic holistic model through exploring the Islamic Accountant’s characteristics, we enable academics and researchers to consider the impact of these appointment qualifications on teaching and researching international accounting issues and explore for what extent the Islamic professional’s certificates as CIPA comply with this benchmark
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3

Hatfield, Richard Charles. "The Effect of Staff Accountant Objectivity in the Review and Decision Process: A Tax Setting". Journal of the American Taxation Association 23, n. 1 (1 marzo 2001): 61–74. http://dx.doi.org/10.2308/jata.2001.23.1.61.

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Prior studies report that less experienced staff accountants are often susceptible to confirmation bias in the evaluation of evidence. This bias results in nonobjective information evaluation by staff-level accountants. This study examines how the perceived objectivity of the staff accountant and the manager's own client advocacy affect the manager's use of the staff accountant's research report when formulating client recommendations. The results suggest that objectivity judgments made by partner-/manager-level accountants are influenced by whether the staff accountant's research report confirms their initial opinion. Further, the confirmatory nature of the research report affects the manner in which the report is incorporated into a client recommendation. Nonconfirming research reports were given more weight than confirming research reports. Preference for client-favorable outcomes was found to affect the weight given to staff accountant research reports as well.
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4

Borges Tiago Campos, Priscilla, e Poliano Bastosda Cruz. "The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil". New Challenges in Accounting and Finance 5 (aprile 2021): 67–78. http://dx.doi.org/10.32038/ncaf.2021.05.05.

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This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.
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Kristiantari, I. Dewa Ayu, Made Sudarma, Lilik Purwanti e Ali Djamhuri. "Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics". Australasian Business, Accounting and Finance Journal 17, n. 3 (2023): 140–54. http://dx.doi.org/10.14453/aabfj.v17i3.09.

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Abstract (sommario):
For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the study's findings, public accountants have various ethical perspectives. The idealist kind of public accountant views ethics as extending beyond compliance with the code of ethics and rules and grounds his behavior on the principles he believes in. The pragmatic type of public accountant limits ethics to compliance with the code of ethics and regulations. Different behaviors result from different understandings. While the idealistic public accountant can avoid unethical action, the pragmatic public accountant is easily drawn into it.
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Yessica, Yessica, e Sujoko Efferin. "WORK LIFE HARMONY AKUNTAN: KAPAN DAN MENGAPA?" EKUITAS (Jurnal Ekonomi dan Keuangan) 6, n. 2 (30 giugno 2022): 180–202. http://dx.doi.org/10.24034/j25485024.y2022.v6.i2.4275.

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Abstract (sommario):
Accountant profession, especially consultant, is known with inflexible and overloaded work stereotypes. Thus, accountants tend to experience difficulties in balancing time spent in aspects of work and others. Therefore, the concept of work life harmony is more in line with accountants, where everyone has their respective compositions for harmony. The company strives to facilitate through various work life programs. However, those programs can’t accommodate all employee’s needs. So, companies arrange organizational values and activities aimed at empowering accountants. Through empowerment, accountants can help themselves to overcome conflicts and achieve harmony. This study used qualitative interpretive paradigm and aims to understand the linkages of organizational values and employee empowerment to the achievement of work life harmony for PT S accountants. The results indicate that organizational values translated into various empowerment activities contribute to the achievement of accountant harmony, which appears to be subjective and psychological well being of accountants. The organization still has various limitations in supporting that achievement. At a stage where everything depends on accountants’s intrinsic motivation, the organization can no longer help that achievement. Therefore, it is important for accountants to strive to achieve their own harmony.
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Suryani, Ani Wilujeng, Miftahul Jannah e Hazreel Hasmi. "They Have Never Changed: Accountants in Movies". Jurnal Dinamika Akuntansi dan Bisnis 11, n. 1 (28 febbraio 2024): 77–102. http://dx.doi.org/10.24815/jdab.v11i1.33428.

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The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants’ character scene in accordance with the description criteria, and interpreting the characters denotatively, connotatively, and mythically. The findings demonstrate that the stereotype of accountants shown in movies is consistent with societal preconceptions, such as being a man's occupation, having a bean counter, being introverted, and committing money theft. However, in some movies, accountants are portrayed positively. This negative depiction of accountants may cause students to be reluctant to choose accountants as their career choice. Thus, public accounting firms will encounter difficulties in recruiting and sustaining their businesses. Framed with the social representation theory, this study contributes to the accounting literature by focusing on the depiction of the accountant's character shown in the film by using semiotic analysis to investigate the depiction of accountants in films released since 2000.
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Shah Ismail, Mohd Hafizuddin, Hilwani Hariri e Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia". Journal of Social Sciences Research, SPI 1 (15 marzo 2019): 27–36. http://dx.doi.org/10.32861/jssr.spi1.27.36.

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Abstract (sommario):
Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
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Hafizuddin Shah Ismail, Mohd, Hilwani Hariri e Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, Special Issue 5 (15 dicembre 2018): 894–903. http://dx.doi.org/10.32861/jssr.spi5.894.903.

Testo completo
Abstract (sommario):
Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
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Van Hees, Jan. "Accountant en inbrengtransacties". Maandblad Voor Accountancy en Bedrijfseconomie 76, n. 9 (1 settembre 2002): 387–92. http://dx.doi.org/10.5117/mab.76.21788.

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De rol van accountants bij inbrengtransacties (inbreng in natura) houdt de accountancy en juridische/notariële gemoederen al lange tijd bezig. In maart 2002 publiceerde het Koninklijk NIVRA de Ontwerp-Richtlijn 860 ‘De betrokkenheid van de accountant bij inbrengtransacties’. Naast een uitvoerige bespreking van het juridische kader, wordt in deze ontwerprichtlijn stilgestaan bij diverse praktische aspecten van dit onderwerp waarmee accountants veelvuldig worden geconfronteerd. In dit artikel wordt, na een korte samenvatting van belangrijke in de ontwerp-richtlijn behandelde onderwerpen, in het bijzonder stilgestaan bij de agioproblematiek, de vraag of accountants zelf waarderen en de zogenaamde ‘tweede verklaring’.
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Tesi sul tema "Accountants"

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Vaatstra, Hendrina Fokalien. "Expertise in accountancy empirisch onderzoek naar de kennisontwikkeling van student tot ervaren accountant /". Maastricht : Maastricht : Universiteit Maastricht ; University Library, Maastricht University [Host], 1996. http://arno.unimaas.nl/show.cgi?fid=6770.

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2

Basioudis, Ilias Grigorios. "Accountants on the UK boards of directors and the market for accountancy and audit services". Thesis, University of Warwick, 1999. http://wrap.warwick.ac.uk/3024/.

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Several previous studies have provided empirical evidence concerning the pricing of audit services among different accountancy firms. These studies have examined the form of the auditor fee function by generally performing cross-sectional regressions of audit fees on a set of explanatory variables. This study is the first to investigate whether an "alumni effect" prevails the UK audit market and whether any "alumni effect" influences the pricing of audit services. The "alumni effect" has been defined in this study as the association between the auditor of the company where the director/chartered accountant is currently employed and the accounting firm that the director/chartered accountant originally qualified with, as a chartered accountant. The study has constructed an alumni network by matching the current director of the UK public company with the accountancy firm s/he qualified with as chartered accountant. By doing this, the "alumni effect" variable has been created which is a non-price factor conjectured to translate into price effects. The study provides a theoretical analysis and explanation of the "alumni effect" by combining several theories in microeconomics, organisational behaviour and socialisation of accountants. Using chi-square tests it provides evidence that an "alumni effect" does prevail the UK audit market for publicly traded companies. A classical regression model was constructed for the functional relationship between external audit fee and independent variables measuring the "alumni effect" and audit firm size. Other factors such as client size and complexity, client risk to fail, etc. are controlled for in the cross-sectional models. The findings show that the "alumni effect" leads to higher audit fees when a finance director, chairman or/and chief executive is/are alumni of the incumbent auditor in the large companies segment of the audit market. The findings also indicate that when the audit firm size is partitioned into three classes then a price premium is revealed.
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Gustafsson, Julia, e Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting". Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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Gill, Matthew James. "Accountants' truth : argumentation, performance and ethics in the construction of knowledge by accountants in the City of London". Thesis, London School of Economics and Political Science (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.431774.

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Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.

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Abstract (sommario):
This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to management accountants in risk management.
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Hwang, Ho-Chan. "Professional accountants' ethical behavior : a positive approach". Diss., Georgia Institute of Technology, 1992. http://hdl.handle.net/1853/29423.

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

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Sundqvist, Ellinor, e Piia Hyytiä. "Accounting for Cryptocurrencies - A Nightmare for Accountants". Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161099.

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Abstract (sommario):
Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. More and more businesses have started using cryptocurrencies for example for investment purposes or accepting them as a means of payment. This has resulted in an urgent need of guidance from accounting standard setters to regulate how they are treated in financial statements. The result of the lack of such guidance has led to a variety of accounting treatments used in practice which have created significant challenges for preparers of financial statements. Up until recently the guidance for preparers of financial statements consisted of reports issued by the big accounting firms and recommendations from local regulatory accounting bodies. The lack of literature together with the possible consequences for the marketplace has resulted in an urgent need of guidance to avoid a patchwork of accounting treatments in the market. Furthermore, these challenges may result in possibilities of conducting earnings management or an increased information asymmetry between stakeholders and entities.   The purpose of this study is to understand and discuss the practical accounting issues and challenges related to cryptocurrencies for preparers of financial statements. The research is based on four broad themes which seek to assist the purpose by including several perspectives to the issues and challenges faced. The themes that the research is divided into are assets, revenues, disclosures and risk factors associated with cryptocurrencies. Based on these four themes the research question this research aims at answering is:   “What are the practical accounting issues and challenges for the preparers of financial statements related to cryptocurrencies?”   The empirical findings of this research suggest that there are many challenges which need to be resolved when it comes to accounting for cryptocurrencies. There are issues present in all four themes, but the main challenges which were identified revolved around asset classification, valuation, disclosures and risk factors. Furthermore, based on the empirical findings it is evident that the knowledge of practitioners is of a more practical nature while literature is more based on specific standards and paragraphs which can be applied. However, this research provides practical contributions to existing literature and includes aspects of risk consequences for accounting and financial markets at large. It is concluded that more accounting guidance is needed for cryptocurrencies to increase the usefulness of financial information and to reduce possibilities of earnings management which occur because of divergent accounting treatments.
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Velli, A. P. "Qualification or exclusion? : contradictions in the division of labour of accountants and the politics of accountancy training in Greece". Thesis, University of Essex, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310048.

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Gladstone-Millar, Charlotte Jean. "Academic identities of accountants : regulation, curriculum and careers". Thesis, University of Bristol, 2017. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.761193.

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Libri sul tema "Accountants"

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Norkett, P. T. C. Accountancy for non-accountants. Walton-on-the-Naze: Tekron, 1992.

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Great Britain. Civil Service Commission., a cura di. Accountants. 6a ed. London: H.M.S.O., 1985.

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Woolf, Arthur H. A short history of accountants and accountancy. New York: Garland Pub., 1986.

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Goldwasser, Dan L. Accountants' liability. New York City: Practising Law Institute, 1999.

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1941-, Carmichael D. R., Lilien Steven B e Mellman Martin, a cura di. Accountants' handbook. 9a ed. New York: Wiley, 1999.

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Lynford, Graham, a cura di. Accountants' handbook. Hoboken, N.J: Wiley, 2008.

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Institute, Pennsylvania Bar, a cura di. Accountants' liability. [Harrisburg, Pa.] (104 South St., P.O. Box 1027, Harrisburg 17108-1027): Pennsylvania Bar Institute, 1991.

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Goldwasser, Dan L. Accountants' liability. New York City: Practising Law Institute, 1996.

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1941-, Carmichael D. R., Whittington Ray 1948- e Graham Lynford, a cura di. Accountants' handbook. Hoboken, N.J: John Wiley, 2007.

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Institute of Chartered Accountants in England and Wales., a cura di. Accountants' digests. [London: ICAEW, 1987.

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Capitoli di libri sul tema "Accountants"

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Isbell, Pauline. "Accountants". In UK Business Finance Directory 1990/91, 1–11. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1153-6_1.

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Bricault, G. C. "Accountants". In Financial Services in Wales 1991, 7–29. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-011-3020-2_4.

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Bricault, G. C., P. Isbell e J. L. Carr. "Accountants". In Corporate Financial Services in Wales 1989, 29–49. Dordrecht: Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2739-1_8.

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Mühl, Johannes Karl. "Trust and Management Accountants". In Contributions to Management Science, 7–49. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-04069-1_2.

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Bhatta, Bibek, e Martin R. W. Hiebl. "Coding skills for accountants". In The Routledge Handbook of Accounting Information Systems, 190–209. 2a ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-16.

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

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

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

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

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Duska, Ronald. "The Responsibilities of Accountants". In Issues in Business Ethics, 221–32. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-73928-7_14.

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Atti di convegni sul tema "Accountants"

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Galvão, José, Sandra Bailoa e Susana Pescada. "The Impact of Information Systems on the Work Processes of Accountants in Baixo Alentejo and Central Alentejo". In 23ª Conferência da Associação Portuguesa de Sistemas de Informação. Associação Portuguesa de Sistemas de Informação, APSI, 2023. http://dx.doi.org/10.18803/capsi.v23.126-141.

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This study analyses the impact of information systems on the daily work of accountants in Baixo Alentejo and Central Alentejo. For this purpose, questionnaire surveys were used to assess the perception of information systems users regarding seven dimensions: satisfaction; productivity; management control; innovation; decision-making; quality and information security. Data were processed and treated using descriptive and multivariate statistical analysis techniques. The results of the study showed that the dimension with the higher impact was decision-making and that the computer application most used by accountants was Primavera. The study also revealed that the computer application used by the accountant influences their perception of impacts in the dimensions studied.
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Grujić, Miloš, e Željko Vojinović. "Esg Reporting in Crisis Circumstances: Readiness and obstacles of accountants in Bosnia and Herzegovina." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_411.

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Global crises like pandemics and geopolitical turbulence have underscored the importance of responsible business practices and corporate transparency. In light of these circumstances, ESG reporting, which measures and expresses a company's concern for the environment, society, and transparent management, has become increasingly crucial. However, in challenging environments with limited resources, such as Bosnia and Herzegovina (BiH), adopting ESG reporting can present significant barriers to the accounting profession. Therefore, this paper aims to examine accountants' readiness in BiH to adopt ESG reporting under such circumstances. To achieve this goal, we surveyed a representative sample of 290 accountants from across BiH. The survey used a Likert scale to assess accountants' knowledge of ESG standards, their willingness to adopt different reporting methods, and their expectations regarding the impact of ESG reporting on their work, responsibilities, long-term career prospects, and professional development. Data analysis included descriptive statistics, ANOVA tests and t-tests in Excel and SPSS programs. Our study provides valuable insights into the readiness of accountants for ESG reporting, the measures necessary to support its implementation, and the impact of ESG on the development of the accounting profession in BiH. The study also discusses the role accountants can play in encouraging ESG reporting and answers questions about ESG standards' challenges and how accountants can prepare for their adoption. Our results demonstrate that the majority of accountants in BiH support ESG reporting, but they lack the necessary knowledge, tools, and resources to properly implement the new requirements. Hence, we strongly recommend taking measures to improve the preparation of accountants for ESG reporting.
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Beck, Vicki Dobbs. "Certified public accountants (CPA) “Pin heads”". In ACM SIGGRAPH 97 Visual Proceedings: The art and interdisciplinary programs of SIGGRAPH '97. New York, New York, USA: ACM Press, 1997. http://dx.doi.org/10.1145/259081.259339.

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Salleh, Kalsom. "Accountants and Technologies: Knowledge Management Model". In 2009 Second International Conference on Environmental and Computer Science. IEEE, 2009. http://dx.doi.org/10.1109/icecs.2009.106.

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Salleh, Kalsom. "Tacit Knowledge and Accountants: Knowledge Sharing Model". In 2010 Second International Conference on Computer Engineering and Applications. IEEE, 2010. http://dx.doi.org/10.1109/iccea.2010.227.

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Lubis, Henny, e Ayu Wahyuni. "Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting". In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288683.

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Zainol, Zaifudin. "Factors Influencing Whistleblowing Intention Among Accountants In Malaysia". In IEBMC 2017 – 8th International Economics and Business Management Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.07.02.9.

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Zhang, Lan, Jingwei Niu, Xinglin Li, Zihong Zhao e Yitong He. "The Function Transformation of Accountants under Artificial Intelligence". In 2019 International Conference on Education Science and Economic Development (ICESED 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/icesed-19.2020.114.

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Qin, Di, e Shibo Xin. "China's Rural Accountants Existing Problems And Cause Analysis". In International Conference on Education, Management, Computer and Society. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/emcs-16.2016.287.

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Lucas, Ana, e Diana Dias. "KEY SKILLS TO BE AN ACCOUNTANT: THE GAP BETWEEN THE LEARNING OUTCOMES AND THE OPINION OF THE PRACTITIONERS ACCOUNTANTS". In 10th International Conference on Education and New Learning Technologies. IATED, 2018. http://dx.doi.org/10.21125/edulearn.2018.1248.

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Rapporti di organizzazioni sul tema "Accountants"

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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano e Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, giugno 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime transition on the amount of taxes paid by those self-employed taxpayers who choose to fill taxes in the complex regime. Our methodology employs both parametric and semi-parametric “donut” estimators to evaluate these effects. We find that the regime shift indeed prompts taxpayers to bunch below the income threshold, opting to remain within the simpler regime. Interestingly, those who transition into the complex regime tend to pay less in taxes. This pattern holds across various bunching windows and is consistent across several estimators used. Our results suggest that accountants are the key mechanism behind the effects, for they help taxpayers better navigate tax deductions and benefits, leading individuals to pay zero taxes.
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Stiglitz, Joseph, e Andrew Weiss. Banks as Social Accountants and Screening Devices for the Allocation of Credit. Cambridge, MA: National Bureau of Economic Research, settembre 1988. http://dx.doi.org/10.3386/w2710.

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Ronconi, Lucas, e Jorge Colina. Simplification of Labor Registration in Argentina: Achievements and Pending Issues. Inter-American Development Bank, ottobre 2011. http://dx.doi.org/10.18235/0011358.

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This paper describes the reforms aimed at simplifying the administrative procedures for labor registration and the payment of social security contributions that were carried out in Argentina in 2005 and 2007. Analysis of the legislation, as well as a survey conducted among accountants, reveals that although the reforms did reduce the administrative burden, the effect was only partial. By using microdata gathered from household surveys conducted quarterly between 2003 and 2009, and the discontinuities according to company size that the legislation engenders, differences-in-differences coefficients have been estimated regarding the impact of the simplification reforms on the labor market. The results indicate that the simplification reforms had a positive, although limited, effect on the labor registration rate (of approximately two percentage points for all workers and nine percentage points for newly-hired workers), but that there was no effect on employment levels. Finally, policy recommendations are put forward aimed at deepening the administrative simplification process and thereby improving its effectiveness as a labor registration promotion mechanism.
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SHurchkova, I. B., e M. V. Smirnova. Distance learning course «Accountant with knowledge of 1C». OFERNIO, giugno 2021. http://dx.doi.org/10.12731/ofernio.2021.24863.

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Barrios, John. Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule. Cambridge, MA: National Bureau of Economic Research, ottobre 2021. http://dx.doi.org/10.3386/w29318.

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Dion, Mike, Michael Greenwood, Karen Hogue, Sean O'Brien, Logan Scott e Greg Westphal. Material Control & Accountancy for Molten Salt Reactors: FY2021 Report. Office of Scientific and Technical Information (OSTI), ottobre 2021. http://dx.doi.org/10.2172/1840163.

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Bando, Rosangela, Otavio Canozzi, José Martínez e Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, maggio 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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Hogue, Karen, Philip Gibbs, Mike Dion e Willis Poore III. Domestic Safeguards Material Control and Accountancy Considerations for Molten Salt Reactors. Office of Scientific and Technical Information (OSTI), febbraio 2021. http://dx.doi.org/10.2172/1797666.

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Hogue, Karen, Nicholas Luciano, Matthew Krupcale e Rabab Elzohery. Planning for Material Control and Accountancy at Liquid-Fueled Molten Salt Reactors. Office of Scientific and Technical Information (OSTI), gennaio 2024. http://dx.doi.org/10.2172/2283859.

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Coble, Jamie, Steven Skutnik, Stephen Gilliam, Michael Cooper e Jonathan Mitchell. Integrating Data Sources for Improved Safeguards and Accountancy of Electrochemical Fuel Reprocessing Systems. Office of Scientific and Technical Information (OSTI), marzo 2020. http://dx.doi.org/10.2172/1607583.

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