Rozprawy doktorskie na temat „Accounting profession”
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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession". Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.
Pełny tekst źródłaYip, Man-shan Tammy. "Total quality management for the accounting profession /". Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.
Pełny tekst źródłaRiccio, Marisa A. "Fraud and ethics in the accounting profession /". Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.
Pełny tekst źródłaYip, Man-shan Tammy, i 葉文珊. "Total quality management for the accounting profession". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.
Pełny tekst źródłaPeace, Collin. "Implications of Emerging Technologies on the Accounting Profession". Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.
Pełny tekst źródłaKyriacou, Orthodoxia Nicos. "Gender, ethnicity and professional membership : the case of the UK accounting profession". Thesis, University of East London, 2000. http://roar.uel.ac.uk/1279/.
Pełny tekst źródłaWilliamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY". UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.
Pełny tekst źródłaOlarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.
Pełny tekst źródłaEvans, Claire. "Accounting for gender : a historical evaluation of the gendered hierarchy of the UK accounting profession". Thesis, University of Roehampton, 2016. https://pure.roehampton.ac.uk/portal/en/studentthesis/accounting-for-gender(bc134a42-2411-4078-8f0b-fc19c92e38bc).html.
Pełny tekst źródłaKong, Yook-seng, i 江毓星. "Personnel management in accounting profession: the challenges of small firms". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B31264116.
Pełny tekst źródłaPishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession". CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.
Pełny tekst źródłaWang, Zhenkun. "Financial reporting with XBRL and its impact on the accounting profession". Thesis, Edinburgh Napier University, 2015. http://researchrepository.napier.ac.uk/Output/9169.
Pełny tekst źródłaWilliams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion". Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.
Pełny tekst źródłaPettersson, Jens, i Johan Andreasson. "Public Company Accounting Oversight Board : A forced change to the auditing profession". Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-439.
Pełny tekst źródłaI samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.
Syftet med denna uppsats är att undersöka svenska revisorers åsikter om PCAOB och om PCAOB har förändrat den svenska revisorsprofessionen. Uppsatsen har också syftet att förklara orsakerna bakom de svenska revisorernas åsikter och varför den svenska revisorsprofessionen påverkas.
Utifrån uppsatsen syfte valdes en kvalitativ ansats. Data har samlats in genom semistrukturerade telefonintervjuer och personlig intervju. Urvalet består av 4 stycken anonyma auktoriserade revisorer som alla har erfarenhet av Sarbanes-Oxley Act.
PCAOB har påverkat revisorsprofessionen till att bli mer professionell men samtidigt har formaliseringen ökat för professionen och bidragit till mindre tid för analytiskt arbete vilket i längden kan påverka kvaliteten på revisionen negativt och därmed kan PCAOB utgöra ett hot mot professionen.
Trots att revisorsprofessionen är och har varit starkt kopplad till självreglering så verkar regulativa förändringar från PCAOB som syftar till att stärka revisorernas förtroende vara viktigare än att vidhålla professionens självreglering
As auditing scandals occurred in the US, a new controlling institute for auditors was formed, Public Company Accounting Oversight Board. It has the purpose to monitor auditors who are working with clients that have to comply with Sarbanes-Oxley Act. The Swedish auditing profession has for long time been self-regulated, but due to PCAOB the profession faces a stricter regulation which could lead to some problems. Hence, there exists a need to investigate how Swedish auditors look upon PCAOB and how it has effected the auditing profession.
The purpose of this thesis is to examine Swedish auditor’s opinions about PCAOB and if PCAOB has affected the Swedish auditing profession. Furthermore, this thesis aims to explain the reasons behind the Swedish auditor’s beliefs and why the Swedish auditing profession is affected.
On the basis of the purpose, a qualitative research method was chosen. Data has been collected through semi-structured telephone interviews and personal interview. The selection consists of four anonymous authorized public accountants who all have experience of Sarbanes-Oxley Act.
Due to PCAOB the auditing profession has become more professionalized but at the same time an increase in formalisation has left little time for actual analytical work and the quality of the audit might in the end be lower which constitute a major threat to the auditing profession.
Although, the tradition of the auditing profession is and has been self-regulation it appears that PCAOB is welcomed by auditors since a regulative change that aim to improve auditors’ trust is more important than maintaining a self-regulated profession.
Al-Rashed, Wael E. R. "Kuwait's tax reformation, its alternatives and impact on a developing accounting profession". Thesis, University of Hull, 1989. http://hydra.hull.ac.uk/resources/hull:3573.
Pełny tekst źródłaHegazy, Sarah. "Exploring the forensic accounting practice in the UK : evidence from the profession". Thesis, Middlesex University, 2015. http://eprints.mdx.ac.uk/18869/.
Pełny tekst źródłaYenge, Massa Noela, i Per Karlsson. "The factors influencing students’ career choices towards the accounting profession in Sweden". Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67688.
Pełny tekst źródłaEldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies". Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.
Pełny tekst źródłaBergqvist, Tova, i Filippa Gabrielii. "Digitaliseringens påverkan på yrkesidentitet : en kvalitativ studie om redovisningsekonomer". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21613.
Pełny tekst źródłaDigitalization is seen as one of society’s strongest ongoing changes and its consequences affect industries and professions to a large extent. The accounting industry has been and is still facing major changes as a result of technological development and as an accountant it is important to adapt to be able to survive on the market. The accountants work has previously consisted of much administrative and monotonous tasks, which are such tasks that technology can and has taken over. Therefore the accountants have begun to perform other tasks, for example advisory and analytics. These new tasks requires new competences for all accountants. The purpose of this study is to investigate how and to what extent accountants professional identity is affected by digitalization. We have chosen a qualitative method for the study and conducted nine semi-structured interviews with accountants from different companies. The study’s conclusion is that digitalization affects the accountants professional identity to a large extent and that it may change completely in the future. There have been many studies on how digitalization affects working method and tasks. However, there are few studies that describe what this actually means for professions and professional identity. This paper is written in Swedish.
Desai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA". Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.
Pełny tekst źródłaPh.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
McMillan, Keith Patrick. "The emergence of the US accounting profession 1880-1900 : a new institutionalism perspective". Thesis, London School of Economics and Political Science (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389978.
Pełny tekst źródłaHowell, Sharon. "ADAPTIVE SELF-REGULATION AND ORGANIZATIONAL POLITICS: INVESTIGATING THE EFFECTS IN THE ACCOUNTING PROFESSION". Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2457.
Pełny tekst źródłaPh.D.
School of Accounting
Business Administration
Business Administration: Ph.D.
Skobic, Zoran. "Development of the accounting profession in a transitional country : the case of Serbia". Thesis, Glasgow Caledonian University, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.687424.
Pełny tekst źródłaРожкова, Е. М. "Бухгалтерська професія: самореалізація та досконалість майбутнього фахівця". Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/61000.
Pełny tekst źródłaKusaila, Michelle. "Managing Informal Learning in the Auditing Profession: How Auditors Develop Proficiency". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4647.
Pełny tekst źródłaCarnegie, Garry D., i edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION". Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.
Pełny tekst źródłaAlsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia". Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.
Pełny tekst źródłaSadaka, Sami Fares. "Institutional work, agonism, and the accounting profession : the case of the Lebanese Association for Certified Public Accountants". Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8958/.
Pełny tekst źródłaCoetzee, Stephen Arthur. "Contemporary challenges facing the South African accounting profession : issues of selection, recruitment and transformation". Thesis, Robert Gordon University, 2016. http://hdl.handle.net/10059/1568.
Pełny tekst źródłaBarac, K., i B. Steyn. "The perspectives of South African distance-learning students on the accounting profession and accountants". Journal for New Generation Sciences, Vol 10, Issue 1: Central University of Technology, Free State, Bloemfontein, 2012. http://hdl.handle.net/11462/595.
Pełny tekst źródłaAccountants have been unfavourably stereotyped over the years, and this holds negative implications not only for the attraction of sufficient numbers of students, but also for the attraction and retention of high-aptitude students. Many studies have been performed on student's perceptions of accountants and the profession. A South African study at a residential university found that accountants are perceived as being structured, precise and solitary. This study provides a distance-learning perspective. By using an existing research instrument and applying statistical analysis, the study found that distance-learning students perceive accountants as exciting/interesting, precise/methodical, factual/predictable and structured/stable. Various areas for future research have been identified in the area of students' perspectives on the accounting profession, including a longitudinal study, studies on the work environment's impacts and studies to determine the motives or reasons for studying accounting.
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.
Pełny tekst źródłaKotb, Amr M. "The impact of e-business systems and applications on audit practice and the profession and implications for university accounting education". Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until Dec. 31, 2013, 2008. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25713.
Pełny tekst źródłaHassouni, Kenza. "Femmes et profession comptable au Maroc". Thesis, Versailles-St Quentin en Yvelines, 2015. http://www.theses.fr/2015VERS002S/document.
Pełny tekst źródłaWomen in Morocco constitute an heterogeneous population. Those who, since the independence of the country, have benefited from education and accessed higher education, have been able to invest sometimes highly many professions. However, some higher professions like accounting, remain male bastions. Women have come to them very slowly and remain very few, especially when registering at the College of Accountants (Ordre).This study lies at the crossing of the sociology of professions and the sociology of gender. Starting from the development of the sociology of professions, first the Anglo-Saxon then the French one, it shows how interest has recently focused on the sociology of the accounting profession, the development of which is linked to the market liberalization and how professional models imposed on countries such as the Arab countries by colonization influenced the institutionalization of the national profession. In Morocco, the accounting profession was born with the French protectorate.The place of women in the accounting profession has been very little studied and it hasn't been the subject of any work in Morocco. Thus, this work also aimed to study accounting, through the prism of gender. From interviews with accountants, women but also men, at different steps of their professional life, this work shows the diversity of experiences. It analyzes the trajectories of women, either they have been linear or they have borrowed alternative routes that take them away from the registration to the College (Ordre). Some women have experienced an accumulation of disadvantages that would today question the classical metaphor of « glass ceiling ». Others on the contrary, have followed linear paths that have led them to successfully careers and to the stature of « leaders ». Mechanisms able to explain the diversity of courses, including curricula, working conditions, the women permanent search for a balance between their professional and their family lives and the place that society allows them are analyzed in this work
Andrade, Joyce Arrais De AraÃjo. "Identidade docente nos cursos de CiÃncias ContÃbeis: estudo das IES do municÃpio de Fortaleza". Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8639.
Pełny tekst źródłaO Curso de GraduaÃÃo em CiÃncias ContÃbeis apresenta em seu corpo docente fortes caracterÃsticas provenientes do mercado de trabalho. Muitos dos docentes deste Curso atuam em outras atividades remuneradas alÃm da docÃncia, fato que pode prejudicar sua dedicaÃÃo ao ensino. Aliada a esta realidade, tem-se a expansÃo quantitativa dos cursos de graduaÃÃo no Brasil, o que faz com que algumas InstituiÃÃes de Ensino Superior nÃo se preocupem com a qualidade do ensino ofertado visando somente o lucro, o que finda por prejudicar o processo de ensino e aprendizagem. Esta pesquisa teve como objetivo investigar de que forma os docentes dos Cursos de CiÃncias ContÃbeis das InstituiÃÃes de Ensino Superior do MunicÃpio de Fortaleza se identificam profissionalmente, com o intuito de perceber atà que ponto a identificaÃÃo destes profissionais pode refletir-se no seu desenvolvimento como professor. Se Apresenta um histÃrico sobre a evoluÃÃo do Curso Superior de CiÃncias ContÃbeis no Brasil e da profissÃo contÃbil, aspectos sobre a formaÃÃo do professor de ensino superior, de maneira geral, e especificamente da Contabilidade, bem como uma abordagem sobre a identidade docente nos cursos de CiÃncias ContÃbeis. A pesquisa caracteriza-se como qualitativa, de carÃter descritivo utilizando-se os procedimentos de pesquisa bibliogrÃfica, documental e de campo. Como instrumento da pesquisa de campo, utilizou-se a entrevista. Primeiramente foi realizado o levantamento de quantas IES oferecem o Curso de CiÃncias ContÃbeis em Fortaleza. ApÃs esta identificaÃÃo, pesquisou-se quais os docentes graduados em Contabilidade e responsÃveis pelo ensino de disciplinas tÃcnicas da Contabilidade, o que totalizou 113 (cento e treze) docentes, refletindo o quantitativo dos sujeitos da pesquisa. Foram realizadas entrevistas em 10 (dez) IES de Fortaleza, as quais foram gravadas e transcritas para a anÃlise dos resultados. Ao final, concluiu-se que a identificaÃÃo dos docentes do curso de CiÃncias ContÃbeis como professor ou contador à dividida, confirmando o conflito que existe entre as duas profissÃes, causado pelo forte apelo da profissÃo contÃbil e pelo exercÃcio concomitante de duas profissÃes pela maioria dos docentes do curso. Tendo em vista todos os aspectos estudados, verifica-se que a qualidade do ensino superior em CiÃncias ContÃbeis depende da valorizaÃÃo e da dedicaÃÃo dos docentes à atividade de ensino.
The undergraduate course in accounting has on its faculty from strong features of the labor market. Many of the teachers of this course work in other activities besides teaching higher education institutions, which may impair their dedication to teaching. Coupled with this reality, we have the quantitative expansion of graduate programs in Brazil, which causes some Higher education institutions do not worry about the quality of education offered only seeking profit, which ends up harming the teaching learning. This research aimed to investigate how the teachers of the Accountancy Courses of Higher Education Institutions in the city of Fortaleza identify themselves professionally, in order to realize the extent to which the identification of these professionals can reflect on their development as a teacher. It presents a history of the evolution of Science Degree in Accounting in Brazil and the accounting profession, and aspects of teacher training higher education in general and specifically the accounting as well as an approach to identity in teaching courses Accounting. The research is characterized as qualitative, descriptive using the procedures for bibliographical research and field. As an instrument of fieldwork used to interview. First survey was conducted on how many Higher education institutions offer Accounting Course in Fortaleza, after this identification is investigated which teachers graduated in accounting and charge of teaching technical subjects of accounting, which totaled 113 (one hundred and thirteen) teachers reflecting the amount of research subjects. Interviews were conducted in ten (10) higher education institutions Fortaleza, which were recorded and transcribed for analysis of results. At the end it was concluded that the identification of teachers from Accounting as a teacher or accountant is divided, confirming the conflict that exists between the two professions, caused by the strong appeal of the accounting profession and the exercise concurrent two professions by most teachers the course. Considering all aspects studied, it appears that the quality of higher education in accounting and valuation depends on the dedication of the teachers teaching.
Irmawan, Yudi. "Globalization and the accountancy profession in developing countries : an examination of the historical developmemt of the Indonesian accountancy profession (1954-2008)". Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4427.
Pełny tekst źródłaHsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.
Pełny tekst źródłaKörösi, Rejman David, i Maria Gravåhs. "Två svenska forsknings- och utvecklingscontrollers : En studie om arbetsuppgifter och profession". Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8655.
Pełny tekst źródłaI vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.
Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.
Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås.
Kahloul, Anouar. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale". Phd thesis, Université Paris Dauphine - Paris IX, 2012. http://tel.archives-ouvertes.fr/tel-00823671.
Pełny tekst źródłaFarahbakhsh, Arman, i Adam Elshani. "Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time". Thesis, Karlstads universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-48058.
Pełny tekst źródłaHedenberg, Marianne, i Annelie Edvardsson. "En auktorisation i förändring? : En studie av hur nya arbetssätt i branschen påverkar den auktoriserade redovisningskonsulten". Thesis, Högskolan Väst, Avd för företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-15360.
Pełny tekst źródłaSince the beginning of the 2000s, you can now become an authorized accounting consultant through the Srf konsulterna or FAR. The purpose of the authorization is to increase competence in the profession. However, it has been found that there are many different opinions and perceptions about the authorization of the accounting consultants. Questions and fears have recently arisen if it will remain and if it adds any value. Has the authorization simply played its part, or is it facing the same changes as the profession is making. The purpose of this study was to examine both the impact of changes the profession get for the authorization, and how the accounting consultant profession is affected by the changing ways of working. In order to fulfill the purpose of the study, the method was chosen to use a web-based questionnaire. The questions in the survey were intended to measure the hypotheses that were set up in the study, and which were linked to the two questions that the study was intended to answer. The questionnaire aimed to find out how important the respondents felt that the authorization is today, will it be important in the future and if they believed that the authorization is important for their customers. They also had to answer if they saw any change in their profession/duties, if the proficiency had increased, and if they felt that the quality of their work had changed since they started to work as an accounting consultant and what they thought it was due to. The respondents also had to answer if they felt that customers' requirements, expectations and demand had increased since the audit duty was abolished. In summary, it seems that authorization is of less importance to customers than it is to the profession. Digitalization has had a major impact on the accounting profession, and proficiency have increased. However, the abolition of the auditor's duty does not appear to have had a major impact on neither the customer's requirements nor the demand for the accounting consultants' services. The study also showed that those who had worked the longest logically also saw more change than those who had worked for less time
Evett, Chantal. "What are the Potential Impacts of Big Data, Artificial Intelligence and Machine Learning on the Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1642.
Pełny tekst źródłaNyaga, Casty K. "A design science approach to developing and determining web site quality dimensions for the public accounting profession". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2007. https://ro.ecu.edu.au/theses/1554.
Pełny tekst źródłaXydias, Maria. "The response of the Australian accounting profession to corporate failures in the private sector (1988-1991) /". Title page, contents and introduction only, 1991. http://web4.library.adelaide.edu.au/theses/09C/09cx91.pdf.
Pełny tekst źródłaNeokleous, 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/.
Pełny tekst źródłaBournel, Benjamin. "De la machine à l'expert(e) libéré(e) : l'idéal du professionnel comptable moderne selon la publicité. : une étude des représentations du professionnel comptable par l'analyse des publicités parues dans la Revue Française de Comptabilité de 1955 à 2017". Thesis, Angers, 2018. http://www.theses.fr/2018ANGE0017/document.
Pełny tekst źródłaThe goal of this doctoral research is to analyze the successive transformations of perceived image of what is an accountant in advertising aimed at them. Based on the study of advertisements published in the Revue française de comptabilité from 1955, creation date of journal by the French Order of Chartered Accountants, to 2017, the transformations of the constituent elements of the central core and the peripheral elements of accounting professionals social representations, have been analysed in accordance with Abric's theory (1984). To do this, a semiological study of advertisements was favored, based on the joint analysis of their denoted and connoted message. The results of this research show that in sixty years, the ideal of the accounting professional has gone from the machine domination to an expert in social relations, looking for pleasure at work and his or her life. It thus appears that successive technological changes in the accounting profession have contributed to the modernization of the image of what an accountant should be. The managerial interest of this research is to enable the accounting profession to better understand its perceived image in order to better control it. In doing this, this study also questions the effects of advertising the professional accountants their professional identity definition
Åberg, Josefine, Julia Breidmer i Lisa Carlsson. ""Ju bättre vi känner det förflutna, desto bättre kan vi förutse framtiden" : En enfallsstudie kring hur den tekniska utvecklingen påverkat redovisningskonsulten som profession inom en tidsram på 40 år". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65967.
Pełny tekst źródłaBackground and problem discussion: The technological development, including automation and digitalization, is constantly present today. New programs and systems are introduced and developed daily, and these are increasingly taking over human tasks. This phenomenon is affecting the accounting consultant. But how has the technological development affected the accounting consultant as a profession until today? The starting point of the study is 1976, the year when the standard for the swedish chart of accounts was introduced as a consequence of the technological development impact on the profession. Objective: The purpose of this thesis is to contribute with deep knowledge about the impact of the technological development on the accounting consultant as a profession in the past 40 years. This essay will present the trend which has characterized the accounting consultant’s work tasks during the chosen time period, then linking to why this has been done based on different theories. Furthermore, this is linked to professional theory that contributes with knowledge regarding how the profession has changed. In this study, some speculations will also be drawn about how the profession will be developed in the future. Method: The essay is constructed as a case study. Five semi-structured interviews have been used as a primary source to collect information. These interviews are combined with the journal Balans which has been used as a secondary source. Conclusion: Almost all tasks that are related to the accounting consultant have changed. Today the computers and systems can fulfill these tasks almost all by themselves. The changes of the tasks have led to a reduction in the jurisdiction of the accounting consultant. Finally, the changed jurisdiction lead to a change of the profession. The technological development has only affected the profession by transforming the types of services that exist within its scope, this because expertise has been transferred to commodities.
Whiting, Rosalind Heather, i n/a. "Gender, family responsibilities and career success in the New Zealand accountancy profession". University of Otago. Department of Accountancy and Business Law, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070214.145101.
Pełny tekst źródłaIngoglia, Maria. "Impact of greater female participation in the accounting profession : facing gender issues and finding work / life balance /". Staten Island, N.Y. : [s.n.], 2007. http://library.wagner.edu/theses/business/2007/thesis_bus_2007_ingog_impac.pdf.
Pełny tekst źródłaKhasharmeh, Hussein Ali. "The status of financial reporting, accounting education and profession in a developing country : the case of Jordan". Thesis, Middlesex University, 1995. http://eprints.mdx.ac.uk/6425/.
Pełny tekst źródłaGhorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study". Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.
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