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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding". Qualitative Research in Accounting & Management 19, n. 2 (11 gennaio 2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.
Testo completoAbstract (sommario):
Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
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Heck, Jean L., e Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005". Accounting Historians Journal 34, n. 2 (1 dicembre 2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.
Testo completoAbstract (sommario):
In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.
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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting". Auditor 6, n. 6 (3 luglio 2020): 40–46. http://dx.doi.org/10.12737/1998-0701-2020-40-46.
Testo completoAbstract (sommario):
. The article defines the methodology of accounting for future events. The author's concept is disclosed and the list of objects of accounting observation of future events is given. The components of the methodology are presented: accounting objects, accounting tools. Grouping of objects of accounting observation of future events by objects of accounting, tasks of observation, and accounting tools. Using the methodology, an accountant can have a convenient tool for conducting integrated accounting, accounting for future events.
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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, n. 02 (28 febbraio 2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.
Testo completoAbstract (sommario):
Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some studies that suggest a weak influence on the role of management accounting in the decision-making process and in firm or organizational performance, however, they are already somewhat old, namely from the end of the 20th century. However, more recent studies show that many small and medium-sized firms cannot survive in the first years of activity, possibly due to a lack of specialists in decision-making support and they didnt implement Management Accounting (MA).The research objective of this article isto analyse the role of the Portuguese accountant, his skills and how the use of MA can contribute to the firm performance.To meet the research objective, it was decided to apply a quantitative analysis. It was developed a reflective structural equation model (SEM), using a Partial Least Squares method (PLS-SEM), which reveals the influence and impact of the Portuguese accountant and the MA on the firm performance.The results obtained allowed us to conclude that accountants in Portugal recognize the relevance of financial accounting and management accounting for the firm performance, however, they do not give relevance to the complementarity, use and applicability of these two accountings. For accountants in Portugal, management accounting is a complement to the firm performance, not being relevant to financial performance and is less important than financial accounting.
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Khan, Muhammad Akram. "On Islamic Accounting". American Journal of Islam and Society 11, n. 1 (1 aprile 1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.
Testo completoAbstract (sommario):
Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...
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Abreu, Rute. "Accounting for Citizenship: The Role of Accountant". Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.
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Gallhofer, Sonja, e Jim Haslam. "Accounting and the Benthams - or accounting's potentialities". Accounting, Business & Financial History 4, n. 3 (gennaio 1994): 431–60. http://dx.doi.org/10.1080/09585209400000057.
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Alewine, Hank C. "Space accounting". Accounting, Auditing & Accountability Journal 33, n. 5 (30 aprile 2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.
Testo completoAbstract (sommario):
PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.
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Frezatti, Fábio, David B. Carter e Marcelo F.G. Barroso. "Accounting without accounting". Accounting, Auditing & Accountability Journal 27, n. 3 (26 febbraio 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.
Testo completoAbstract (sommario):
Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.
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Pilipczuk, Olga. "Toward Cognitive Management Accounting". Sustainability 12, n. 12 (23 giugno 2020): 5108. http://dx.doi.org/10.3390/su12125108.
Testo completoAbstract (sommario):
This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.
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Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization". New Trends and Issues Proceedings on Humanities and Social Sciences 3, n. 4 (22 marzo 2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.
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Tomczyk, Stephen, e Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class". Journal of Business Case Studies (JBCS) 5, n. 1 (24 giugno 2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.
Testo completoAbstract (sommario):
Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.
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Chaniago, Pandu, e Fitrawati Ilyas. "53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY". Jurnal Akuntansi 7, n. 2 (17 giugno 2019): 53–70. http://dx.doi.org/10.33369/j.akuntansi.7.2.53-70.
Testo completoAbstract (sommario):
The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sample used in this study was 76 respondents. The method of analyzing the data applied was multiple linear regressions.From hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) Motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student.Key words: Family’s Environment, Motivation, Perception, Intention and Public Accountant
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Maria Ismail, Aida, Farah Amylea Azizan e FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum". Journal of Social Sciences Research, SPI 1 (16 marzo 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.
Testo completoAbstract (sommario):
Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan e FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (20 dicembre 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.
Testo completoAbstract (sommario):
Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Gassama, Saikou, Tjiptohadi Sawarjuwono e Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education". Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, n. 2 (20 aprile 2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.
Testo completoAbstract (sommario):
There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
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Wahyuni, Nining Ika. "DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA". JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, n. 1 (31 marzo 2015): 12. http://dx.doi.org/10.19184/jauj.v9i1.1230.
Testo completoAbstract (sommario):
This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace.
The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.
The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market.
Keyword: accounting education, IFRS
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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh e Nguyen Thi Hong Nga. "Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises". ACRN Journal of Finance and Risk Perspectives 9, n. 1 (2020): 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.
Testo completoAbstract (sommario):
Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.
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Servalli, Stefania. "Accounting, Accountants, Accounting Academies". CONTABILITÀ E CULTURA AZIENDALE 23, n. 1 (giugno 2023): 5–7. http://dx.doi.org/10.3280/cca2023-001001.
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KOMALA, RINA, KHAIRUNNISA KHAIRUNNISA e STEVANY HANALYNA DETHAN. "ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK". GANEC SWARA 17, n. 2 (1 giugno 2023): 544. http://dx.doi.org/10.35327/gara.v17i2.455.
Testo completoAbstract (sommario):
This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampling. The data collection technique using a questionnaire (questionnaire). Analysis prerequisite test including normality test, linearity test, test multicollinearity, and heteroscedasticity test. Data analysis technique used is multiple regression analysis using SPSS version 21. The conclusion that can be obtained from this study were (1) There is no effect of gender on the career interest Accounting Students to Become a Public Accountant. (2) There is a significant influence on the Choice Interests Financial Accounting Students to Become a Public Accountant career. (3) There is a significant influence on the Labour Market Considerations in Accounting Student Interests for a career Become a Public Accountant.
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ANTLE, RICK. "ACCOUNTING FIRMS, THE ACCOUNTING INDUSTRY, AND ACCOUNTING RESEARCH". British Accounting Review 31, n. 1 (marzo 1999): 1–13. http://dx.doi.org/10.1006/bare.1998.0092.
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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results". Buhalterinės apskaitos teorija ir praktika, n. 19 (12 giugno 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.
Testo completoAbstract (sommario):
The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research.
JEL classification: M41
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Rimaben A, Kalola, e Chauhan Lalit R. "Accounting Standard (AS) 30 Accounting for Financial Instruments". Indian Journal of Applied Research 1, n. 7 (1 ottobre 2011): 4–6. http://dx.doi.org/10.15373/2249555x/apr2012/2.
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H, Supriya. "Forensic Accounting – Emerging Trend in Indian Accounting Field". International Journal of Trend in Scientific Research and Development Volume-3, Issue-4 (30 giugno 2019): 733–34. http://dx.doi.org/10.31142/ijtsrd23896.
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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma e Adriana Horaicu Păduraru. "Another image of accounting - creative accounting". Global Journal of Business, Economics and Management: Current Issues 10, n. 2 (31 luglio 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.
Testo completoAbstract (sommario):
Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis.
Keywords: Creative accounting techniques, Principles, Reports.
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Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia". Liquidity 3, n. 1 (1 luglio 2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.
Testo completoAbstract (sommario):
Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
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Brown, Judy, e Jesse Dillard. "Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability". Meditari Accountancy Research 29, n. 2 (14 ottobre 2020): 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.
Testo completoAbstract (sommario):
Purpose The purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how it can be useful in developing critical dialogic accountings for non-financial matters. Design/methodology/approach Drawing on Jasanoff’s (2003, 2007) distinction between “technologies of hubris” and “technologies of humility”, this study extends prior research on critical dialogic accounting and accountability (CDAA) that seeks to “take pluralism seriously” (Brown, 2009; Dillard and Vinnari, 2019). This study shows how Jasanoff’s work facilitates constructing critical, reflexive approaches to accounting for non-financial matters consistent with agonistics-based CDAA. Findings Jasanoff’s four proposed focal points for developing new analytical tools for accounting for non-financial matters and promoting participatory governance – framing, vulnerability, distribution and learning – are argued to be useful in conceptualising possible CDAA technologies. These aspects are all currently ignored or downplayed in conventional approaches to accounting for non-financial matters, limiting accounting’s ability to promote more socially just and ecologically sustainable societies. Originality/value The authors introduce Jasanoff’s work on technologies of humility to show how CDAA, informed by Jasanoff’s proposed focal points, can help to expose controversial issues that powerful interests prefer to obscure, to surface the normative foundations of technocratic analytic methods, to address the need for plural perspectives and social learning and to bring all these aspects “into the dynamics of democratic debate” (Jasanoff, 2003, p. 240). As such, they provide criteria for constructing accounting technology consistent with agonistics-based CDAA.
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Octaviani, Andri, e Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING". ProBank 3, n. 1 (2 maggio 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
Testo completoAbstract (sommario):
The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
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Octaviani, Andri, e Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING". ProBank 3, n. 1 (2 maggio 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
Testo completoAbstract (sommario):
The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
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DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”". Journal of International Accounting Research 18, n. 3 (1 settembre 2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.
Testo completoAbstract (sommario):
ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.
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VYSOTSKAYA, Anna. "Can an Accounting Information System Substitute an Accountant?" Advanced Business and Finance 1 (28 dicembre 2016): 3. http://dx.doi.org/10.21065/25205951.1.3.
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Sherstiuk, Oleksandr. "Accounting measures carried out by a professional accountant". Economic Analysis, n. 33(2) (2023): 139–49. http://dx.doi.org/10.35774/econa2023.02.139.
Testo completoAbstract (sommario):
The subject of the research is methodical approaches used by professional accountants to implement the functions of the accounting system. The purpose of the work is to identify the content of the tasks, the solution of which is entrusted by society to a professional accountant based on the performance of functions delegated to accounting. The methodology of the research is based on the use of general scientific and specialized methodological techniques. The analysis method was used to identify the tasks that a professional accountant must solve to implement the functions of the accounting system. On the basis of bibliographic research, relevant approaches proposed by scientists and practicing specialists to ensure the conditions for the development of the accounting profession were identified. The method of abstraction ensured the establishment of algorithmic features of measures that are implemented to achieve accounting goals. On the basis of modeling, the essence of the accounting interpretation of economic processes is revealed, which contributes to the disclosure of data that stakeholders of enterprises are interested in obtaining. The results of the research, their use and conclusions. It was established that the activity of professional accountants involves the implementation of a complex of identification, interpretation and evaluation measures. The result of identification measures is recognition by a professional accountant of the fact of the existence of the grounds necessary for the identification of the components of the subject area of accounting (assets, liabilities, equity, income and expenses). The above gives reason to state that the content of business operations in the context of accounting consists in changing the amount of assets and sources of their formation. Based on this interpretation, a professional accountant discloses both the company's activity itself and its results in reporting forms for a wide range of users. At the same time, any changes in accounting objects take place due to the recognition of their impact on the elements of equity capital based on the recognition of income and expenses. Evaluation measures performed by a professional accountant are aimed at obtaining characteristics of the volume of information that must be registered in the accounting system, its content and value, as well as its compliance with user’s expectations. The implementation of the specified measures by a professional accountant contributes to the implementation of behavioral, analytical and evaluation functions of the accounting system. The obtained research results can be used both in the practical activities of professional accountants and at various stages of their professional training and professional development.
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Amalia, Nabila, e M. Rifki Bakhtiar. "Factors That Influence Accounting Students' Interest in A Career as A Public Accountant". Journal of Economics and Business UBS 13, n. 1 (28 febbraio 2024): 214–26. http://dx.doi.org/10.52644/joeb.v13i1.1371.
Testo completoAbstract (sommario):
This research aims to analyze the factors that influence accounting students' interest in a career as a public accountant. The research data is primary data with data collection using a questionnaire with purposive sampling method. The results showed that academic ability, labour market considerations, and financial rewards had a positive and significant effect on accounting students' interest in a career as a public accountant. Professional training, work environment, and professional recognition have no effect on accounting students' interest in a career as a public accountant. This research provides evidence of which factors influence accounting students' interest in a career as a public accountant.
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Manan, Abdul, Windasari Rahmawati e Nasron Alfianto. "PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK". Jurnal Dinamika Sosial Budaya 19, n. 2 (3 dicembre 2018): 178. http://dx.doi.org/10.26623/jdsb.v19i2.975.
Testo completoAbstract (sommario):
<p><em>Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.</em></p>
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Arnita, Vina, e Heriyati Chrisna. "Accountings Students Following Test Certification Accounting Yunior Test In Indonesia". Economics, Business and Management Science Journal 2, n. 2 (24 agosto 2022): 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.
Testo completoAbstract (sommario):
This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.
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Ilvia Azhari Salsabila e Sri Trisnaningsih. "Behavioral Accounting: Accounting and Behavior with Technological Influences". Formosa Journal of Multidisciplinary Research 3, n. 4 (30 aprile 2024): 75–80. http://dx.doi.org/10.55927/fjmr.v3i4.8987.
Testo completoAbstract (sommario):
Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced by technology created by humans with the dynamization that affects individual behavior.
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Dobroszek, Justyna, e Adrianna Wnuk. "Creative accounting, aggressive accounting and accounting fraud – auditors’ perception". Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 66, n. 2 (2022): 16–28. http://dx.doi.org/10.15611/pn.2022.2.02.
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Afanaseva, T. V. "INTEGRATION OF ACCOUNTING AND MANAGEMENT ACCOUNTING, AUTOMATION OF ACCOUNTING". Higher School Companion, n. 6 (2022): 4–9. http://dx.doi.org/10.55346/27825647_2022_6_04.
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Smith, Sheldon R. "Accounting for Non-Accounting Majors: Questions for Accounting Academics". Critical Perspectives on Accounting 9, n. 5 (ottobre 1998): 524–25. http://dx.doi.org/10.1006/cpac.1996.0292.
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Jones, Michael, e Patricia Stanton. "Negative accounting stereotype: Enron cartoons". Accounting History 26, n. 1 (febbraio 2021): 35–60. http://dx.doi.org/10.1177/1032373220981424.
Testo completoAbstract (sommario):
A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.
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Tumirin, Tumirin, Neny Jayanti e Umaimah. "Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik". IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 4, n. 1 (3 luglio 2019): 43–60. http://dx.doi.org/10.34202/imanensi.4.1.2019.43-60.
Testo completoAbstract (sommario):
Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Abstract Aim of this research is test of difference perception betwen educator accountant and public accountant of Islamic Accounting. In this research, Islamic Accounting measured by four indicator that are business activity characteristic of Islam, characteristic accounting of Islam, Islam User accounting and gool of Islamic Accounting. This research use quantitative methods. Questionnaire distributed to responden. The number of respondens are 54 educator accountants and 55 public accountants. The result can be concluded that hypothesis of alternative is accepted. There is difference of perception between educator accountant and public accountant of Islamic Accounting.
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Hatta, Madani, e Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR". Jurnal Akuntansi 7, n. 2 (17 giugno 2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.
Testo completoAbstract (sommario):
This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.
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Napier, Christopher J. "Accounting history and accounting progress". Accounting History 6, n. 2 (novembre 2001): 7–31. http://dx.doi.org/10.1177/103237320100600202.
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Miller, Peter. "ACCOUNTING THE LIMITS OF ACCOUNTING". Measuring Business Excellence 1, n. 3 (marzo 1997): 52–56. http://dx.doi.org/10.1108/eb025498.
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CAIRNS, ROBERT D. "Sustainability accounting and green accounting". Environment and Development Economics 5, n. 1 (febbraio 2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.
Testo completoAbstract (sommario):
Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2
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Montagna, Paul. "Accounting elites and accounting theory". Accounting, Organizations and Society 16, n. 1 (gennaio 1991): 93–99. http://dx.doi.org/10.1016/0361-3682(91)90034-c.
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Mouritsen, Jan. "Accounting, culture and accounting-culture". Scandinavian Journal of Management 5, n. 1 (gennaio 1989): 21–47. http://dx.doi.org/10.1016/0956-5221(89)90004-3.
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Marenych, Tetiana H., e Tetiana V. Kovalova. "A Systematic Approach to Essentiating the Professional Judgment of an Accountant". Business Inform 10, n. 537 (2022): 132–44. http://dx.doi.org/10.32983/2222-4459-2022-10-132-144.
Testo completoAbstract (sommario):
The purpose of the article is to study the essence of the concept of «professional judgment of an accountant» and the scope of its application based on the use of a systematic approach. The article emphasizes the important role of professional judgment of an accountant in reflecting a reliable idea of the financial condition and results of the enterprise’s activity, cash movement, providing useful financial information to internal and external stakeholders. The provisions of the current regulatory legal acts on the reflection in the accounting and financial statements of objects, facts and events that require the application of professional judgment of an accountant are analyzed. It is proved that in international accounting standards much attention is paid to the professional judgment of an accountant, but they often do not detail for a particular case the procedure for evaluating or recognizing the object of accounting. The goal of the professional judgment of an accountant is defined, which is to ensure the functioning of accountance as an integrated system, to promote the formation of complete, reliable, relevant information about the activities of the enterprise for diverse users in accordance with their information requests. It is concluded that the professional judgment of an accountant is applied at all stages of bookkeeping (financial, tax, management accounting) and the preparation of appropriate reporting forms, when developing and amending accounting policies and is aimed at observing the principles of accounting and financial reporting, substantiation of the continuity of activity, materiality and compliance of accounting information with specific facts and circumstances that occur in the business environment and activities of the enterprise, satisfaction of information needs of stakeholders. The main elements of the professional judgment of an accountant include: knowledge, professional obligations, customer orientedness, experience, ethical principles, and personal qualities. The main approaches to the disclosure of the essence of professional judgment of an accountant are determined as follows: in a narrow sense, professional judgment comprises the basis for the formation of accounting information in financial statements; in a broad sense it represents a tool for the formation of the minimum necessary accounting information for diverse users. The proposed stages of the formation of professional judgment will ensure the adoption of the correct and responsible professional opinion of the accountant, which will increase the reliability of accounting information. The authors’ own definition of the concept of «professional judgment of an accountant» as a professional opinion of a specialist (specialists) is proposed in order to form a qualitative characterization of information about an accounting object or reporting article, which is based on the specifics of the activity of an economic entity, the legal or economic situation, the quality of accounting systems and internal control.
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Мorozova, N. G., e Zh M. Korzovatykh. "Trajectories of an accountant professionʼs transformation in conditions of digitalization". E-Management 5, n. 1 (1 maggio 2022): 93–100. http://dx.doi.org/10.26425/2658-3445-2022-5-1-93-100.
Testo completoAbstract (sommario):
The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.
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Yang, Chung-Cheng, Jianxiong Chen e Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms". Sustainability 13, n. 3 (25 gennaio 2021): 1229. http://dx.doi.org/10.3390/su13031229.
Testo completoAbstract (sommario):
Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.