Rozprawy doktorskie: „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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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, i 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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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, i 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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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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Sturgill, Olivia. "An Analysis of Robotic Process Automation for Accountants". Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/honors/638.

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The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions (both the benefits and challenges of RPA), by countries, by employee sizes, and by business functions. Based on the results, a conclusion will be provided on RPA’s implementation into the accounting field.

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Costa, Alberto J. "The moral competence of the Portuguese certified accountants". Doctoral thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/18656.

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Doutoramento em Contabilidade
A competência de juízo moral foi definida como a capacidade para efetuar um julgamento moral e atuar em conformidade com esse julgamento. Esta tese utiliza o Teste da Competência Moral (MCT) de Georg Lind, para avaliar a competência moral dos Contabilistas Certificados Portugueses que exercem, efetivamente, a profissão. Além disso, adapta, valida e implementa um novo dilema – dilema do Contabilista – delineado especialmente para a área contabilística e testa a relação entre a competência moral e um conjunto de fatores individuais. Através de um questionário administrado presencialmente e através de uma plataforma online, recolhemos dados de 1 037 Contabilistas Certificados. O MCT alcançou uma média global de 13.91, tendo-se observado o fenómeno da “segmentação moral” entre o dilema do trabalhador e do médico. Contudo, o score do dilema do contabilista é muito próximo do dilema do médico, realçando a necessidade de se reavaliar as razões que poderão estar por detrás do referido fenómeno. Ao testar a relação entre competência moral e os fatores individuais, concluiu-se que, em média, as mulheres mostram competência moral mais elevada do que os homens, contabilistas mais jovens mostram competência moral mais elevada do que os mais velhos, contabilistas menos experientes apresentam maior competência moral do que contabilistas mais experientes e contabilistas que dizem ser uma pessoa de fé demonstram uma competência moral mais baixa do que os contabilistas que afirmaram o contrário. Não existe uma relação significativa entre a competência moral e o nível de escolaridade, o estado civil, a existência de filhos e o rendimento anual. Este estudo é o primeiro a utilizar o MCT com contabilistas profissionais a exercer a atividade e a adaptar e validar a utilização de um novo dilema no domínio contabilístico. Também traz valor acrescentado à evidência empírica existente sobre os fatores que podem influenciar a tomada de decisão ética, fornecendo perspetivas relevantes para os organismos reguladores da profissão, especialmente em Portugal.
The moral judgment competence has been defined as the capacity to make a moral judgment and to act accordingly with that judgment. This thesis uses Georg Lind’s Moral Competence Test (MCT) to evaluate the moral competence of the Portuguese Certified Accountants that are in practice (active service). In addition, adapts, validates and implements a new dilemma – Accountant’s dilemma – designed specifically for the accounting domain and tests the relation between moral competence and selected individual factors. Through an online and face-to-face questionnaire, we have collected data from 1 037 Certified Accountants. The MCT scored a total of 13.91 and we have observed the phenomenon of “moral segmentation” between the Workers and the Doctors’ dilemma. However, the Accountants’ dilemma score is very close to the Doctors’ dilemma score, which raises the need to re-evaluate the rationale behind the “moral segmentation” phenomenon. When testing for relations between moral competence and individual factors, our findings indicate that, on average, women show higher moral competence than man, younger accountants show higher moral competence than older accountants, less experienced accountants show higher moral competence than more experienced accountants, and accountants who said to be a person of faith show lower moral competence than accountants who claimed otherwise. There is no significant relationship between moral competence and education level, marital status, children status dependency and income. This study is the first to use the MCT with professional accounting practitioners and to adapt and validate the use of a new dilemma in the accounting domain. It also adds to the available empirical evidence on factors affecting ethical decision-making, providing valuable insights to accounting professional regulatory bodies, especially in Portugal.

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Lucas, Brian J. "Continuing Professional Education for Licensed Accountants in Tennessee". Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etd/3318.

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Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations. The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their level of satisfaction with the content and delivery of CPE instruction. CPE has come under scrutiny in recent years with some professionals questioning if the needs of accounting professional and the objectives of continuing education are being met. This survey research included 23 Likert-type items and 5 demographic questions. The survey was administered to 203 licensed certified public accountants to obtain their opinions about continuing education. The 5 dimensions of the survey were: Value (cost benefit), Delivery (methods and quality), Benefit to Self, Benefit to Others, and Barriers (to obtaining CPE). These dimensions were compared across the demographic variables of gender, years of experience, type of business, number of employees, and position with their employer. No significant differences were found among the 5 dimensions between gender or among different positions. Significant differences did occur among the Dimension of Value opinions based on years of experience, among the Dimension of Value opinions based on type of business, among Dimension of Benefit to Self based on type of business, among the Dimension of Value based on number of employees, and among the Dimension of Benefit to Others based on number of employees.

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Wessels, Philippus Lodewikus. "A framework for the integration of information technology in the education of professional accountants at South African universities". Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/1349.

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Thesis (PhD (Accountancy))--University of Stellenbosch, 2006.
ENGLISH ABSTRACT: The accountancy profession operates within an environment that is changing at a rapid pace. It is the responsibility of the profession to ensure that all its members (including future members) meet the expectations placed on them by the users of their services. Professional accountants need to stay relevant in this changing environment that may require them to change or adapt the services they offer to their clients. It is the responsibility of professional accountancy bodies to strategically plan for these changes to ensure that members that join the profession posses the required knowledge and skills to be relevant and to stay relevant within the environment they operate in. One of the key drivers of change in the environment has been identified as the advances in information and communication technologies. Information and communication technologies have an impact on the role that accountants play in the environment (i.e. what they do) as well as on how they perform their role (i.e. how they do it). The main aim of this research was to determine if, and to what extent, students, that have completed their formal education and enter the profession as trainee accountants, possess the knowledge and skills to enable them to interact with and use information technology to be regarded as competent accountants within the South African business environment. Accountants are educated in South Africa at universities that offer programmes that have been accredited by a professional accountancy body as well as through practical training offered by training organisations. During this education process, accountants are imparted with the knowledge and skills as prescribed by the professional accountancy body so that they can join the profession as competent accountants. This research showed that there are serious shortcomings in the formal education of students regarding information technology that results in students entering the profession as trainee accountants not being competent in using information technology. The reasons for students not being competent in information technology are: • the lack of clear guidance on the IT skills required of students completing their formal education because of professional accountancy bodies setting IT syllabi that are too vague and/or concise; • ignorance of the demands on trainee accountants as to the IT skills they require to be competent in the South African business environment; and • the lack of proper IT training offered by South African universities that deliver trainee accountants that possess a limited range of IT skills that may not be relevant to the environment students will function in. Through a survey the perceptions of role-players at South African universities on the strategies that universities would have to employ to ensure that the students they deliver to profession, acquire the relevant IT skills to be competent in the use of information technology, were determined.

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Vaassen, Edmond Hubert Johannes. "Auditors' decision processes in audit planning stage materiality judgments". Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1994. http://arno.unimaas.nl/show.cgi?fid=6552.

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Meuwissen, Roger Henry Gerhard. "The economics of auditor careers and audit markets". Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1999. http://arno.unimaas.nl/show.cgi?fid=6940.

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Beling, Brenda. "Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /". Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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Mills, Damien A. "A.I.D : Advocating Investment in Democracy or, Accountants' Irredeemable Debacle? /". Title page, contents and abstract only, 1992. http://web4.library.adelaide.edu.au/theses/09AR/09arm65678.pdf.

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Chapman, Christopher Spence. "Accountants in organizational networks : mapping patterns of interfunctional communication". Thesis, London School of Economics and Political Science (University of London), 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309123.

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The search for rules governing the successful management of organizations in different environments and following different strategies is well established. One central thread that runs through such contingency-type studies is that; as uncertainty increases, so does the necessity for more complex forms of communication and control. From such a premise it does not seem unreasonable to expect that systematic differences should be found in accounting across different organizations. The tools used for exploring such differences in this thesis are strongly influenced by one further line of reasoning; by separating accounting in organizations from the people in organizations involved with it any attempt at understanding the linkages between accounting and organizational control is likely to be severely hampered. In order to put forward these two lines of reasoning, this thesis draws on a series of social network studies carried out in four organizations in the UK Clothing and Textiles Industry. By directly investigating communication patterns within different organizations it becomes possible to shed some light on the issue of how accounting is implicated in the functioning of these organizations. Analysis of these patterns is presented in a series of organizational communication 'maps' alongside various descriptive statistics. With the aid of these, the roles of accountants and accounting are explored and compared across organizations following different strategies and facing different competitive environments.

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Kempton, P. A. "The control of tax evasion : Questions for practising accountants". Thesis, University of Bath, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379159.

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Gardner, Tonja Annette. "Exploring the Importance of Soft Skills Training for Accountants". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3678.

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Regional accounting firm leaders face challenges with employees who possess strong technical skills, but lack nontechnical communicating and teamwork skills. The purpose of this multiple case study was to explore strategies regional accounting firm leaders use to train technical staff on soft skills. The human capital theory was the conceptual framework supporting the study. Data were collected from semistructured interviews with partners, leaders, managers, and human resource personnel with 5 years or more of experience who participated in the hiring, training, and professional development process at 3 regional CPA firms. The review of company documents and company website postings triangulated the semistructured interviews. Data analysis entailed coding, conceptualizing concepts and ideas, identifying themes, and member checking to ensure the trustworthiness of interpretations. Based on the data collected, 3 themes emerged after the analysis including soft skills needed for success, mentoring and leadership programs, and team building initiatives. Findings from this study may contribute to social change by providing strategies regional accounting firms could use to provide soft skills training and mentoring initiatives to technical staff. Improvement in soft skills training may improve employees' lives by increasing their employability, career progression, and transition within the workplace, which may improve the economic wellbeing of local communities.

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Bland, Sandra J. K. Ashby Dianne E. "A comparison of the opinions of accounting academics and accounting practitioners about technology knowledge needed by entry-level accountants". Normal, Ill. Illinois State University, 2002. http://wwwlib.umi.com/cr/ilstu/fullcit?p3064508.

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Thesis (Ph. D.)--Illinois State University, 2002.
Title from title page screen, viewed March 7, 2006. Dissertation Committee: Dianne E. Ashby (chair), Patricia Klass, John Rugutt, David J. Larkin. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.

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Dassen, Roger Joseph Marie. "Audit quality an empirical study of the attributes and determinants of audit quality perceptions /". [Maastricht : Maastricht : Rijksuniversiteit Limburg] ; University Library, Maastricht University [Host], 1995. http://arno.unimaas.nl/show.cgi?fid=5780.

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Wessels, P. L. "A framework for the integration of information technology in the education of professional accountants at South African universities /". Link to the online version, 2006. http://hdl.handle.net/10019.1/1349.

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Ahrens, Thomas. "Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany". Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.

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Kumra, Savita. "The influence of impression management strategies on the promotion to partner process : a gendered perspective". Thesis, Cranfield University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274176.

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McKean, Gerald W. McCarthy John R. "Congruencies of computer competencies as viewed by accounting practitioners and accounting educators". Normal, Ill. Illinois State University, 1985. http://wwwlib.umi.com/cr/ilstu/fullcit?p8514778.

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Thesis (Ph. D.)--Illinois State University, 1985.
Title from title page screen, viewed June 8, 2005. Dissertation Committee: John McCarthy (chair), Timothy Duffy, Gary Fish, David Franklin, Ronald Halinski, James Hallam. Includes bibliographical references (leaves 187-192) and abstract. Also available in print.

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Nel, Petrus. "Factors influencing persistence of aspiring chartered accountants : a fortigenic approach". Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/450.

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Coffey, Amanda Jane. "Double entry : the professional and organizational socialization of graduate accountants". Thesis, Cardiff University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295114.

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Gande, Tapiwa. "Professional accountants' perceptions of servant-leadership : contexts, roles and cultures". Thesis, University of Derby, 2014. http://hdl.handle.net/10545/322909.

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The study takes servant-leadership and attempts to find if there is an equivalent concept in management. Leadership and management have been extensively compared and contrasted in research and theory and while there are divergent views of exactly what each entails, others hold the view that they might be equal and complementary. The research design follows a positivist philosophy. An instrument that measures distinct leader, manager and professional role preferences is used to check the discrete operation of three contexts among a sample of members of the accountancy profession. The instrument is derived from contextualising pre-developed and pre-tested servant-leadership measuring instruments. Items from the role preference map instrument are added together with demographic details to come up with a meta-instrument adapted for the study. After validating it through pilot-testing, the instrument is applied in real-world research. The research was conducted among a sample of professional accountants working in 28 countries across four continents in organisations with over 82,000 employees. Statistical analysis, employing; analysis of variance, correlations, frequencies, significances, means, variances and tests of scale reliability was performed on both the data and the instruments. The research found clear and reliable servant-leadership-type behaviours exhibited across the three discreet roles and contexts of leader, manager and professional. Some professional accountancy courses are delivered across many countries in the world. The Association of Chartered Certified Accountants (ACCA) is one such professional accountancy body that offers qualifications on a global scale. However, as accountants originate from, and practice in diverse cultures and economies around the world they are trained by institutes like ACCA from a common syllabus that has elements of management as a subject. Servant-leadership is a type of leadership that is theorised to be humanistic and spiritual rather than rational and mechanistic. Management practice on the other hand needs rationality and contains some mechanistic elements in typical management functions like coordinating and controlling. The implication is whether servant-leadership attributes can be exhibited if professional accountants contextualise themselves as leaders, managers or professionals. The study focuses on the profession of accountants and tests the operation of servant-leadership behaviours from the manager, leader and professional contexts using pre-tested servant-leadership scales and applying them in specific leader and manager contexts. This approach is new in its treatment of servant-leadership in this fashion. A further original approach is the use of the accountancy profession. This treatment of instruments from other fields like psychology and sociology is new.

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Adjei-Kusi, Kojo. "Lifelong learning among accountants : exploring the links with professional identity". Thesis, Keele University, 2018. http://eprints.keele.ac.uk/5161/.

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This thesis explores links between lifelong learning and professional identity among a group of eighteen accountants working across three countries between 2013 and 2016. The substantive aim of this study was to contribute to existing but limited literature on lifelong learning in accountancy, by exploring ways in which professional identity features in decisions around lifelong learning. Current literature tends to focus primarily on either lifelong learning or professional identity, in which lifelong learning usually relates to CPD. However, the importance of the accountancy profession as a core institution linking state and society (a Durkheimian concept of ‘profession’) makes considerations of its learning and professional aspects important as part of a learning society. Data for this study were collected through six semi-structured interviews and thirteen separate open-ended self-administered questionnaires. The respondent accountants, drawn from UK, Ghana, and Canada had varying levels of experience, worked in different economic sectors, and were all undertaking varied forms of lifelong learning. The data obtained were analysed thematically in the main, but also drawing heavily on Bourdieu’s Theory of Practice to focus on the individual negotiation of constraining institutional structures. I find that, for these accountants, lifelong learning is an inseparable component of their professional identities; hence, they strive to be tactical in managing short-term constraints, assume much responsibility, and adapt to change in their learning practices. Through these strategies, they buy and consolidate their positions in this changing and competitive field. I argue that it is this constant process of capital negotiation that confers ‘professional’ status – that is, part of the group of experts serving as a link between state and citizenry. I hope this research will inform policy makers and inspire future researchers for further exploration.

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Rolley, Alison Hamblin. "Early Experiences of Accountants Transitioning to Virginia Community College Faculty". Diss., Virginia Tech, 2017. http://hdl.handle.net/10919/80964.

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Accounting faculty members in community colleges educate a large portion of accounting students each year. Accountants who become accounting faculty are the most common type of accounting instructor in community colleges and they have much to offer because of their prior work experience. Accounting faculty members who have transitioned from industry generally have the knowledge and expertise to be successful in practice but their work experience may not have prepared them for teaching roles in community colleges. The purpose of this research was to obtain information about the experiences and knowledge necessary for the successful transition from industry to teaching. Particular attention was focused on content knowledge, accounting skills, pedagogical knowledge and teaching skills. A basic qualitative research design was used to collect and analyze data for this study. Interviews were used to collect narrative data related to the experiences of accountants as they transitioned to teaching. Data analysis revealed that college academic experiences and on-the-job teaching experiences were influential transition experiences and knowledge of pedagogy was gained through teaching and professional development activities. Pedagogical skills and soft skills are essential skills needed to teach accounting to a diverse group of students. Pre-service teacher preparation and on-going membership was perceived as beneficial for new accounting faculty members. The findings in this study could provide a better understanding of the best ways of supporting entry into the teaching profession in community colleges and could influence recruitment and professional development of accounting educators in community colleges.
Ph. D.

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Sivertsson, Yulia. "Management accountants´ participation in strategic management processes: multiple-case study". Thesis, Högskolan Dalarna, Institutionen för kultur och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:du-37445.

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Aim – The aim of this study is to explore how Management accountants (MAs) participate in strategic management processes nowadays and to explain reasons for potential differences in involvement of MAs in strategic management processes between different organizations.Method - The study is based on a multi-case study approach conducted among three independent companies in Sweden. The information from semi-structural interviews with MAs and archival data in form of job announcements for Senior MAs positions is used to analyze and cross-check the relationship. The time-horizon is cross-sectional.Findings - The study shows that involvement of MAs in strategic management processes varies a lot within organizations being influenced by the following factors: personal traits, business knowledge, relationship with management and established role. Some major variations on cross-company level are identified between subsidiary and HQ, and between representatives of different capital ownership forms.Conclusions - The study suggests that power imbalance in organizations hinders applying critical thinking and expressing objective opinion by MAs, that makes it difficult to claim a fully explicit business-partner role. Process of MAs’ involvement in the strategic management decision making presents a product of interrelation between two strategies for legitimizing of truth claims proposed by Heizmann and Olsson (2015): executing power of authority and executing power of expertise.

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Othman, Radiah. "Understanding accountants' participation in accounting information systems implementation : Malaysian evidence". Thesis, Aston University, 2007. http://publications.aston.ac.uk/10905/.

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The study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success.

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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.

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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.

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Nwoseh-Streeter, Elizabeth. "Strategies for Reducing Corporate Accountants' Turnover Through Implementing Workplace Flexibility". ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5763.

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Flexibility in the workplace is no longer perceived as a benefit to employees but as a requirement for organizations to remain competitive. Financial compensation alone may be insufficient to encourage employee retention. The purpose of this qualitative, single case study was to explore the strategies that corporate accounting and finance leaders implement to promote workplace flexibility for increasing accountants' retention. The conceptual framework for this study was Karasek's demand control support framework. The research sample consisted of 6 corporate accounting and finance leaders who had a history of successfully implementing a workplace flexibility program. Data analysis consisted of compiling the data, coding for emergent and a priori codes, disassembling the data into common codes, reassembling the data into themes, interpreting the meaning, and reporting the themes. The major themes from the findings of this study were leadership support and commitment, organization-wide tailored flexibility, clear communication of expectations, trust and cooperation, employee evaluation based on results and deliverables, and the use of technological advances to enhance team collaboration. Organizations and business leaders can use the findings from this study to create competitive advantage by enhancing their existing flexibility policies or to implement formal workplace flexibility policies that may help to reduce the stress and strain that employees experience in attempting to balance their personal and professional life. The implications for social change include creating a balance between employees' jobs and other responsibilities that allows employees to contribute positively to their family and the local community.

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Neokleous, C. I. "The emergence and development of the accountancy profession in Cyprus : the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)". Thesis, University of Essex, 2017. http://repository.essex.ac.uk/20618/.

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Accountants have distinct status, niches and markets from other occupational groups. Moreover, they are professionalized differently in different contexts. Many former British colonies, for instance Nigeria, Australia and India, have adopted the British model of accountancy profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development of the accountancy profession in Cyprus and the establishment of the local professional accountancy body, namely ICPAC. Using the lens of critical realism and supplementing it with the notions of capitalism, colonialism, imperialism and globalization, this research explores the societal relationships, interactions and structural factors that have influenced the local accounting profession and the establishment of ICPAC. The data of the study are derived oral history interviews and an analysis of archival sources. The study demonstrates that the accounting profession in Cyprus has emerged and developed with the help of the existing structures produced and reproduced throughout the years under the influence of local (e.g. the State, ministers, MPs, non-qualified accountants) and global (e.g. the EU, ‘Big Four’ firms, British professional bodies) forces. The evidence presented in the thesis illustrates how a small island with an emerging economy has been forced to change strategies, choices and plans based on colonial, local and later global influences. This transformation has had a profound impact on the emergence of the local accounting profession and on constructing the island’s identity. Cypriots continue to emulate the British accounting model, British professional bodies, their services and products. This thesis argues that the British legacies in the form of social structures have remained strong and uninfluenced throughout time. Cyprus still seems to be under British colonialism, perhaps in its new form, neocolonialism, in terms of the development and functioning of the accounting profession.

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Martin, Gary. "An exploratory study of the personality tendencies of accountants and their compatibility with change and related concepts: the case of professionally qualified accountants in Ireland". Thesis, Ulster University, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.625472.

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This research focuses on accountants. The business environment accountants operate in provides the context for the study, a setting characterised by rapid change. Accountants, as a group, are not normally associated with being it') the vanguard of change, rapid or otherwise. Indeed, there has been much written in the popular domain (and scholarly domain too) about the 'boring accountant' stereotype, the apparent antithesis of change. The context for the study thus poses significant challenges for accountants: we live in a world where change now appears as the only constant, yet the persistent perception of the accountant is that of being resistant to change. Fairly or unfairly, this stereotype has taken hold. This is a matter of concern for accountancy as a profession. Professions today compete to attract the brightest and best graduates, with the objective of ensuring their sustainable development. Accountancy as a profession could thus be adversely impacted in two ways: firstly, it runs the risk of not responding nimbly enough to the challenges the changing business environment presents if members are indeed as resistant to change as the stereotype suggests; and, if this is the case, accountancy runs the risk of losing the pivotal position it presently occupies in the organisational world as a consequence. Consequently, this work examines the nature of accounting, and those who practice it, accountants. This involves: an overview of how the profession and role of the accountant have developed over time; a review of the business environment in recent years, highlighting how important it is for accountants, as a professional grouping, to be adaptive in the face of significant change; and an examination of creativity, one of the key operationalising concepts used to assess accountants' personality tendencies towards change. However, before an examination of creativity took place, it was necessary to first consider the broader concept it is associated with, namely change.

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Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /". Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.

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McDaniel, Sarah Curran Hyten Cloyd. "Analyzing the effects of a performance pay plan on manager performance in an accounting firm". [Denton, Tex.] : University of North Texas, 2007. http://digital.library.unt.edu/permalink/meta-dc-3641.

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da, Costa Marcus, Erik Zhang i Lina Bozzurro. "The process of trust creation between SMEs and their consulting accountants". Thesis, Kristianstad University College, School of Health and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4793.

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Trust in business relationships is a subject which is not widely discussed. Research explaining the process of how to create trust between SME´s and their consulting accountant is hard to find, as articles discussing the trust creation. The purpose of this dissertation is to explain the process of trust creation in this specific business relationship, by indentifying the affecting factors and their significance. Trust and coagency between agent and principal should optimize working conditions.

A model was developed based on trust related research. The empirical studies are based on the factors and variables, which should in theory, impinge on the process of trust creation. These factors and variables are then empirically studied through interviews, and analysed to generate a simply view of the trust creation process, to indentify the affecting factors, from the SME’s perspective.

The dissertation has a deductive approach, and is carried out with a qualitative method. The interviews conducted for this dissertation are qualitative and semi-structured, and the empirical study is limited to entrepreneurial firms in the information technology industry.

The method of approach was deductive, and the empirical studies are qualitatively carried out. The interviews were conducted in a semi-structured manner to indentify the affecting factors in the trust creation process. The research was limited to SMEs in the south region of Sweden.

The results show that several theoretical factors only have minor implication or none at all. Furthermore factors which SMEs perceived as most important could be added to the model. The three factors, competence, availability and contact are crucial to create and maintain trust. Also, without trust, there is no propensity to collaborate.

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YAMAMURA, Jeanne H., Yvonne STEDHAM i Michimasa SATOH. "Accountants in Japan : The Relevance of Organizational Factors to Job Satisfaction". 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2003. http://hdl.handle.net/2237/11961.

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Young, Antony, i antony young@rmit edu au. "Accountants' acceptance of a cashless monetary system using an implantable chip". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080618.093806.

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A logical control extension surrounding cashless means of exchange is a permanent personal verification mark. An implanted micro chip such as ones that have been successfully implanted into humans could identify and store information. Connected with global positioning satellites and a computer system, a cashless monetary system could be formed in the future. The system would provide complete and continual real time records for individuals, businesses and regulators. It would be possible for all trading to occur in this way in the future. A modified Technology Acceptance Model was developed based on Davis' (1989) model and Fishbein and Ajzen's (1975) theory to test the acceptance level of the new monetary system by professional accountants in Australia. The model includes perceived ease of use, perceived usefulness, perceived risk, and a subjective norm component. 523 accountants were surveyed in December 2003 with a response rate of 27%. 13% either strongly agree d or agreed that they would accept the implantable chip. The analysis showed that Perception of Risk, Subjective Norm and Perception of Usefulness were all significant in explaining the dependent variable at the 95% confidence level. The Perception of Ease of Use was not proved to be significant. In consideration of response bias, it was found that with respect to the perception of usefulness at the 0.01 level, two elements were not significant, those being

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O'Brien, Gately Helen. "Becoming accountants : an examination of trainees' experiences in an Irish firm". Thesis, University of Sheffield, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.577795.

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This thesis examines the workplace learning experiences of accountancy trainees. It provides an insight into how and what accountancy trainees learn during their training and also explores how individual experiences of learning within the same learning situation may differ. A qualitative life course approach is adopted and data were collected through a series of semi-structured interviews, with trainees in an Irish Big 4 firm. The interrelated concepts of legitimate peripheral participation and communities of practice are employed to consider how trainees learn through participating in the community of practice represented by their employing firm. As these concepts have not been developed in a way which enables diversity amongst individual experiences of learning to be explored, the metaphor of 'learning as becoming' is employed for this purpose. The findings of the study reveal how accountancy trainees develop technical and social competence through participating in the work of their community and draw attention to the extent to which trainees' learning is facilitated and influenced by work colleagues. In addition to relying on colleagues for guidance and advice, trainees also learn from observing and listening to them. The thesis shows how differences between individuals' experiences of learning within a community of practice may be understood to result from variations in how individuals interact with that community of practice. The thesis also provides an insight into the power a community of practice may wield over a participant's access to learning opportunities and demonstrates the reproductive nature of communities of practice, particularly in the field of accountancy training.

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Flood, Barbara. "Understanding students' learning : a study of prospective professional accountants in Ireland". Thesis, Loughborough University, 2003. https://dspace.lboro.ac.uk/2134/7708.

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This study is concerned with developing an understanding of students' learning as they prepare for the final qualifying examination of a professional accountancy body in Ireland. It explores, from the perspectives of students, approaches to learning for the examination, the factors which influence those approaches and perceptions of the outcomes of the learning process. The research is conducted within an interpretive framework and it employs both qualitative and quantitative research methods. In-depth interviews examine students' motivations as they prepare for the examination and their intentions to. seek understanding in their learning. The interviews also provide rich descriptions of students' detailed study activities, the key factors which influence their learning and their perceptions of learning outcomes. Quantitative data concerning students' learning approaches as they prepared for the final qualifying examination were gathered using the Approaches and Studies Skills Inventoiyfor Students (ASSIST, 1997), which was conceptually and statistically validated for use in the particular learning context. The findings of this study depict students' learning as they prepare for the final qualifying examination as highly contextualised. Students are intent on achieving examination success, primarily for the purposes of progressing their careers as professional accountants. They perceive the qualifying examination to be a hurdle and they plan and engage in their study in order to overcome it and to access the perceived career benefits that lie beyond. Thus, students' preparation is generally framed by strategic motivation rather than by intrinsic interest in the syllabus material or the accounting discipline. They perceive that the examination requires the understanding of material as opposed to simple regurgitation of facts, so they undertake their study with the intention of seeking understanding. While variation is revealed in the ways in which students operationalise this intention in their detailed study activities, deep/strategic learning approaches were primarily found to dominate surface learning approaches. The study reveals that the key aspects of the professional accounting education environment which influence students' learning are the nature of the final qualifying examination itself (case-based papers, open-book examination environinent) and the context in which they work. It also identifies that students' perceptions of the outcomes of the learning process rest firmly on whether they achieve examination success. There is little evidence that students associate the final qualifying examination with developing professional competence or with fostering the knowledge, skills and values required to support lifelong learning. This study is novel in its combination of the subject matter (students' learning) and the setting (pre-qualification professional accounting education) and it thus contributes to the professional education and accounting education literatures. The findings of the study benefit a range of stakeholders and they particularly contribute to any review of the pre-qualification education system of the particular professional accountancy body.

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Hunter-Beck, Caroline. "Scottish lawyers and chartered accountants : the working experiences of woman professionals". Thesis, Glasgow Caledonian University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.404614.

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Morini, Alessandra <1992&gt. "The ongoing process of professionalization of accountants Analysis of past and future trends to provide some recommendations to the Italian accountants in the process of professional rebuilding". Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/9207.

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The purpose of the paper is investigating relevant past and present key change drivers of the process of professionalization of accountants worldwide. In particular, the attention will be focused on Italian accountants who are experiencing a complicated period because of the regulatory oppression, the competition with other professions and the increasing and changing demand of their clients. The historical reconstruction aims at identifying future trends in order to provide some recommendations to accountants in Italy in order to rebuild the profession.

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Mudau, Thanyani Norman. "An ERP system implementation framework for management accountants in the water industry". Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018921.

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Organisations are seeking for an opportunity to reduce costs while they increase service delivery to their customers. In order to remain in business, companies must have proper strategies in place to reduce costs while they still deliver the same standard of service. In order to remain competitive, companies have implemented Information Communication Technology (ICT). The implementation of ICT was done to assist organisations to improve efficiency in their production processes. To achieve these objectives, companies implemented Enterprise Resource Planning (ERP) systems. Some companies that have implemented an ERP system, however, are faced with the challenge of not fully realising the full benefits of implementing the ERP system. The Water Industry is faced with a challenge of ensuring that it manages the water value chain effectively through the use of an ERP system. The industry is also experiencing difficult times in ensuring that the business is run in a sustainable manner to manage the infrastructure assets. This has resulted in the importance of internal reporting within the Water Industry to assist management to monitor performance and take informed decisions. The implementation of an ERP system has affected all the roles in the Water Industry, especially the role of management accountants who are involved with internal reporting. Management accountants are experiencing challenges during and after the implementation of an ERP system, especially with the effective and efficient reporting of information. This study investigated the challenges that management accountants encountered after the implementation of an ERP system in the Water Industry in South Africa. The research consists of a preliminary study to identify challenges that management accountants encounter during and after the implementation of ERP system in the Water Industry. A literature review on the role of management accountants combined with the ERP system applications and framework are investigated and an ERP system implementation framework for the Water Industry is proposed. The proposed framework is evaluated and recommendations are made to those involved with the water industry that are considering upgrading or implementing an ERP system.

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Maubane, Phillipine Modima. "An explorative study of professional accountants' perceptions of interpersonal communication in organisations". Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-05092007-142314.

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Besson, Sandra Marie. "Caribbean offshore financial centres, the international economy and the role of accountants". Thesis, University of Manchester, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492219.

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Offshore Financial Centres (OFCs) have flourished by providing a range of attractive opportunities to investors and contributing to the reduction of economic dependency in their host countries. They have developed side by side with contemporary globalization. Technological advances and the de-regulation of cross-border transactions have made OFCs accessible to a worldwide base of clients and assisted in fostering both positive and negative reputations for these jurisdictions. In recent years several multilateral organisations have issued recommendations aimed at maintaining international financial stability and improving global governance. OFCs have come under pressure to improve their financial regulation and supervision in line with these standards. The Organisation for Economic Cooperation and Development (OECD)'s harmful tax competition initiative, aimed at restraining 'harmful' tax practices that erode the tax revenue bases ofOECD countries, is representative of such measures. By investigating the offshore phenomenon withinÃ‚Â· the small island state environment in the context of global governance this research argues that there is diversity in the combinations of characteristics and products that attach uniqueness to individual OFCs. Such uniqueness ought not to be underestimated by internal or external policymakers as it helps determine how OFCs operate and how they react to the various local and global factors that impact them. The research further examines the responses of Caribbean OFCs to recent multilateral initiatives to present an alternative perspective to the imposition of standards by international organisations and underscore the importance of the offshore sector to small island economies that try to control their own destiny. While significant initiatives may be set at a global level there are implications for professionals such as accountants faced with regulatory issues at both local and global levels. This research considers the significance of a particular location for the obligations of profession accountants with explicit public interest commitments working in an arena very much concerned with matters of self- and private- interest.

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