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Zeitschriftenartikel zum Thema „Accounting“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 25. Juli 2025

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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t

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Sari, Devi Novita, and Dwi Tirta Kencana. "Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 6, no. 4 (2025): 701–6. https://doi.org/10.47065/ekuitas.v6i4.7230.

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The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a caree

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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative acc

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a

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Supriya., H. "Forensic Accounting - Emerging Trend in Indian Accounting Field." International Journal of Trend in Scientific Research and Development 3, no. 4 (2019): 733–34. https://doi.org/10.31142/ijtsrd23896.

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Forensic accounting is upcoming trend in Indian accounting field, forensic accountant is differ from other accountant, while other accountant look at the number but forensic accounting look beyond the number, it involves integration of investigation ,auditing, accounting skills to proceed in legal matter. It came to limelight in India after corporate frauds and white collar crimes however there is difficulty in adopting it and lack of awareness among people regarding forensic accounting. Supriya. H "Forensic Accounting - Emerging Trend in Indian Accounting Field" Published in Interna

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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.

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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some s

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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting." Auditor 6, no. 6 (2020): 40–46. http://dx.doi.org/10.12737/1998-0701-2020-40-46.

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. The article defines the methodology of accounting for future events. The author's concept is disclosed and the list of objects of accounting observation of future events is given. The components of the methodology are presented: accounting objects, accounting tools. Grouping of objects of accounting observation of future events by objects of accounting, tasks of observation, and accounting tools. Using the methodology, an accountant can have a convenient tool for conducting integrated accounting, accounting for future events.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an

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Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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Gallhofer, Sonja, and Jim Haslam. "Accounting and the Benthams - or accounting's potentialities." Accounting, Business & Financial History 4, no. 3 (1994): 431–60. http://dx.doi.org/10.1080/09585209400000057.

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper ackno

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Chaniago, Pandu, and Fitrawati Ilyas. "53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY." Jurnal Akuntansi 7, no. 2 (2019): 53–70. http://dx.doi.org/10.33369/j.akuntansi.7.2.53-70.

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The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sampl

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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detai

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role o

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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.

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Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.

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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh, and Nguyen Thi Hong Nga. "Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises." ACRN Journal of Finance and Risk Perspectives 9, no. 1 (2020): 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.

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Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of th

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Wahyuni, Nining Ika. "DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (2015): 12. http://dx.doi.org/10.19184/jauj.v9i1.1230.

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This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.

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Hurriyah Hurriyah, Mukhzarudfa Mukhzarudfa, and Gandy Wahyu Maulana Zulmas. "Determinant Minat Mahasiswa Akuntansi Dalam Memilih Karir Menjadi Akuntan (Studi Kasus Mahasiswa Ekonomi Akuntansi Universitas Jambi)." Trending: Jurnal Manajemen dan Ekonomi 1, no. 4 (2023): 67–80. http://dx.doi.org/10.30640/trending.v1i4.1450.

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This study aims to identify and analyze labor market considerations, gender, work environment, personality and financial reward considerations for accounting student interest in choosing a career as a tan and analyze. The research hypothesis was tested using a multiple regression analysis model. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the regression results that considerations of the labor market, gender, work environment, personality and considerations of financial appreciation simultaneously have a significa

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KOMALA, RINA, KHAIRUNNISA KHAIRUNNISA, and STEVANY HANALYNA DETHAN. "ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK." GANEC SWARA 17, no. 2 (2023): 544. http://dx.doi.org/10.35327/gara.v17i2.455.

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This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampli

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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education shou

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Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia." Liquidity 3, no. 1 (2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.

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Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners o

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Eko Prihananto, Bambang Satriawan, and Robin Robin. "The Influence Of Personal Capability, Technological Sophistication And Utilization Of Technology On Accountant Performance With The Effectiveness Of Accounting Information Systems As An Intervening Variable In Riau Islands Shipping Companies." International Journal of Economics, Commerce, and Management 1, no. 4 (2024): 93–108. http://dx.doi.org/10.62951/ijecm.v1i4.205.

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This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that desc

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Samirah, Dunakhir. "To be a Certified Public Accountant: What Students Say." Account and Financial Management Journal 09, no. 05 (2024): 3328–33. https://doi.org/10.5281/zenodo.11399978.

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ABSTRACT: This study aims to analyze the interest of accounting students in choosing a career to become a certified public accountant in Indonesia.  The public accountant profession could be one of the professions considered by accounting students. Data shows that the number of public accountants in Indonesia is still very small compared to other countries. This could be caused, in part, by the lack of interest in accounting students in Indonesia to become public accountants. However, there is no published research yet on the actual career interests of accounting students in Indonesia. Mo

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Arnita, Vina, and Heriyati Chrisna. "Accountings Students Following Test Certification Accounting Yunior Test In Indonesia." Economics, Business and Management Science Journal 2, no. 2 (2022): 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.

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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2

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Amalia, Nabila, and M. Rifki Bakhtiar. "Factors That Influence Accounting Students' Interest in A Career as A Public Accountant." Journal of Economics and Business UBS 13, no. 1 (2024): 214–26. http://dx.doi.org/10.52644/joeb.v13i1.1371.

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This research aims to analyze the factors that influence accounting students' interest in a career as a public accountant. The research data is primary data with data collection using a questionnaire with purposive sampling method. The results showed that academic ability, labour market considerations, and financial rewards had a positive and significant effect on accounting students' interest in a career as a public accountant. Professional training, work environment, and professional recognition have no effect on accounting students' interest in a career as a public accountant. This research

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Manan, Abdul, Windasari Rahmawati, and Nasron Alfianto. "PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK." Jurnal Dinamika Sosial Budaya 19, no. 2 (2018): 178. http://dx.doi.org/10.26623/jdsb.v19i2.975.

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<p><em>Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom

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Servalli, Stefania. "Accounting, Accountants, Accounting Academies." CONTABILITÀ E CULTURA AZIENDALE 23, no. 1 (2023): 5–7. http://dx.doi.org/10.3280/cca2023-001001.

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ANTLE, RICK. "ACCOUNTING FIRMS, THE ACCOUNTING INDUSTRY, AND ACCOUNTING RESEARCH." British Accounting Review 31, no. 1 (1999): 1–13. http://dx.doi.org/10.1006/bare.1998.0092.

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Penman, Stephen. "Accounting Design: Carbon Accounting with Financial Accounting Principles." Foundations and Trends® in Accounting 19, no. 3–4 (2025): 158–78. https://doi.org/10.1561/1400000080-7.

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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factor

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Sherstiuk, Oleksandr. "Accounting measures carried out by a professional accountant." Economic Analysis, no. 33(2) (2023): 139–49. http://dx.doi.org/10.35774/econa2023.02.139.

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The subject of the research is methodical approaches used by professional accountants to implement the functions of the accounting system. The purpose of the work is to identify the content of the tasks, the solution of which is entrusted by society to a professional accountant based on the performance of functions delegated to accounting. The methodology of the research is based on the use of general scientific and specialized methodological techniques. The analysis method was used to identify the tasks that a professional accountant must solve to implement the functions of the accounting sys

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Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounti

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DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.

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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain

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Almeida, Laisla Alves de, Denize Demarche Minatti Ferreira, and Kátia Dalcero. "Light, camera, action! Accounting profession and the accountant." Revista Catarinense da Ciência Contábil 23 (October 11, 2024): e3500. http://dx.doi.org/10.16930/2237-7662202435002.

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The paper analyzes how accountants are portrayed in feature films and series on streaming platforms, including “The Accountant,” “Brooklyn,” “Summer Love,” and “Ozark.” The method is qualitative and is based on Langer (2004), who proposes five stages: (i) identification of the research object and theme; (ii) selection of the film; (iii) external critique of the film; (iv) internal critique of the film; and (v) comparison and content analysis. The results indicate that the stereotype of the accountant prevails, both negatively - as a weak, submissive, and uncreative professional - and positivel

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VYSOTSKAYA, Anna. "Can an Accounting Information System Substitute an Accountant?" Advanced Business and Finance 1 (December 28, 2016): 3. http://dx.doi.org/10.21065/25205951.1.3.

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Dat

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Dat

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Brown, Judy, and Jesse Dillard. "Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability." Meditari Accountancy Research 29, no. 2 (2020): 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.

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Purpose The purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how it can be useful in developing critical dialogic accountings for non-financial matters. Design/methodology/approach Drawing on Jasanoff’s (2003, 2007) distinction between “technologies of hubris” and “technologies of humility”, this study extends prior research on critical dialogic accounting and accountability (CDAA) that seeks to “take pluralism seriously” (Brown, 2009; Dillard and Vinnari, 2019). This study shows

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Ilvia Azhari Salsabila and Sri Trisnaningsih. "Behavioral Accounting: Accounting and Behavior with Technological Influences." Formosa Journal of Multidisciplinary Research 3, no. 4 (2024): 75–80. http://dx.doi.org/10.55927/fjmr.v3i4.8987.

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Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced

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Tumirin, Tumirin, Neny Jayanti, and Umaimah. "Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 4, no. 1 (2019): 43–60. http://dx.doi.org/10.34202/imanensi.4.1.2019.43-60.

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Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan

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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.

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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a su

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Weli, Weli, and Almatius Setya Marsudi. "The initial accountant competency of final year accounting students." International Journal of Evaluation and Research in Education (IJERE) 11, no. 3 (2022): 1534. http://dx.doi.org/10.11591/ijere.v11i3.22575.

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<span lang="EN-US">The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect stud

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Marenych, Tetiana H., and Tetiana V. Kovalova. "A Systematic Approach to Essentiating the Professional Judgment of an Accountant." Business Inform 10, no. 537 (2022): 132–44. http://dx.doi.org/10.32983/2222-4459-2022-10-132-144.

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The purpose of the article is to study the essence of the concept of «professional judgment of an accountant» and the scope of its application based on the use of a systematic approach. The article emphasizes the important role of professional judgment of an accountant in reflecting a reliable idea of the financial condition and results of the enterprise’s activity, cash movement, providing useful financial information to internal and external stakeholders. The provisions of the current regulatory legal acts on the reflection in the accounting and financial statements of objects, facts and eve

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Мorozova, N. G., та Zh M. Korzovatykh. "Trajectories of an accountant professionʼs transformation in conditions of digitalization". E-Management 5, № 1 (2022): 93–100. http://dx.doi.org/10.26425/2658-3445-2022-5-1-93-100.

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The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship

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Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (2021): 1229. http://dx.doi.org/10.3390/su13031229.

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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and

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Dobroszek, Justyna, and Adrianna Wnuk. "Creative accounting, aggressive accounting and accounting fraud – auditors’ perception." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 66, no. 2 (2022): 16–28. http://dx.doi.org/10.15611/pn.2022.2.02.

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Afanaseva, T. V. "INTEGRATION OF ACCOUNTING AND MANAGEMENT ACCOUNTING, AUTOMATION OF ACCOUNTING." Higher School Companion, no. 6 (2022): 4–9. http://dx.doi.org/10.55346/27825647_2022_6_04.

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