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Journal articles on the topic 'Accountants'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Sibarani, Blasius Erik, and Citra Anggreani. "THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS." Jurnal Akuntansi 13, no. 1 (2023): 12–20. http://dx.doi.org/10.33369/jakuntansi.13.1.12-20.

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The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional beh

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2

El-Halaby, Sherif, and Khaled Hussainey. "A holistic model for Islamic accountants and its value added." Corporate Ownership and Control 12, no. 3 (2015): 164–84. http://dx.doi.org/10.22495/cocv12i3c1p5.

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The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a h

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Budai, Eleonóra, Ervin Denich, and Andor Pajrok. "The occupational prestige of accountants." Danubius Noster 12, no. 1 (2024): 39–44. https://doi.org/10.55072/dn.2024.1.39.

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Accountancy is one of the oldest professions in the accounting profession, found in almost every culture, surviving countless periods of history and economic and social change. People who performed accounting and bookkeeping tasks are mentioned in history books, such as the Pharaoh's scribe Luca Paccioli, a Franciscan monk who is also considered the father of double-entry bookkeeping, or Matthäus Schwarz, the accountant to the Fugger family. There is also material evidence of the existence of book-keeping, such as the Lower Mesopotamian clay tablets with records of temple revenues, the Inca sk

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Hatfield, Richard Charles. "The Effect of Staff Accountant Objectivity in the Review and Decision Process: A Tax Setting." Journal of the American Taxation Association 23, no. 1 (2001): 61–74. http://dx.doi.org/10.2308/jata.2001.23.1.61.

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Prior studies report that less experienced staff accountants are often susceptible to confirmation bias in the evaluation of evidence. This bias results in nonobjective information evaluation by staff-level accountants. This study examines how the perceived objectivity of the staff accountant and the manager's own client advocacy affect the manager's use of the staff accountant's research report when formulating client recommendations. The results suggest that objectivity judgments made by partner-/manager-level accountants are influenced by whether the staff accountant's research report confi

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

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This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are t

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Kristiantari, I. Dewa Ayu, Made Sudarma, Lilik Purwanti, and Ali Djamhuri. "Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 140–54. http://dx.doi.org/10.14453/aabfj.v17i3.09.

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For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the stu

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Yessica, Yessica, and Sujoko Efferin. "WORK LIFE HARMONY AKUNTAN: KAPAN DAN MENGAPA?" EKUITAS (Jurnal Ekonomi dan Keuangan) 6, no. 2 (2022): 180–202. http://dx.doi.org/10.24034/j25485024.y2022.v6.i2.4275.

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Accountant profession, especially consultant, is known with inflexible and overloaded work stereotypes. Thus, accountants tend to experience difficulties in balancing time spent in aspects of work and others. Therefore, the concept of work life harmony is more in line with accountants, where everyone has their respective compositions for harmony. The company strives to facilitate through various work life programs. However, those programs can’t accommodate all employee’s needs. So, companies arrange organizational values and activities aimed at empowering accountants. Through empowerment, acco

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Suryani, Ani Wilujeng, Miftahul Jannah, and Hazreel Hasmi. "They Have Never Changed: Accountants in Movies." Jurnal Dinamika Akuntansi dan Bisnis 11, no. 1 (2024): 77–102. http://dx.doi.org/10.24815/jdab.v11i1.33428.

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The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants’ character scene in accordance with the description criteria, and interpreting the

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Shah Ismail, Mohd Hafizuddin, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, SPI 1 (March 15, 2019): 27–36. http://dx.doi.org/10.32861/jssr.spi1.27.36.

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Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting pr

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Hafizuddin Shah Ismail, Mohd, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 894–903. http://dx.doi.org/10.32861/jssr.spi5.894.903.

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Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting pr

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11

Van Hees, Jan. "Accountant en inbrengtransacties." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 9 (2002): 387–92. http://dx.doi.org/10.5117/mab.76.21788.

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

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Van, Hees Jan. "Accountant en inbrengtransacties." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. (9) (2002): 387–92. https://doi.org/10.5117/mab.76.21788.

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De rol van accountants bij inbrengtransacties (inbreng in natura) houdt de accountancy en juridische/notariële gemoederen al lange tijd bezig. In maart 2002 publiceerde het Koninklijk NIVRA de Ontwerp-Richtlijn 860 'De betrokkenheid van de accountant bij inbrengtransacties'. Naast een uitvoerige bespreking van het juridische kader, wordt in deze ontwerprichtlijn stilgestaan bij diverse praktische aspecten van dit onderwerp waarmee accountants veelvuldig worden geconfronteerd. In dit artikel wordt, na een korte samenvatting van belangrijke in de ontwerp-richtlijn behandelde onderwerpen, in het

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Iqbal, Syaiful, and Putri Wulanditya. "Accountant’s Heroism to Report Fraud Collectively through Organizational Support." Jurnal Ilmiah Akuntansi 8, no. 2 (2023): 510–27. http://dx.doi.org/10.23887/jia.v8i2.69944.

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Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental activity which was designed in the form of a 2x2 between-subject, by involving master accounting students and chartered accountant programs as participants. Then, data was analyzed using an independent sample t-test and analysis of variance to confirm

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Arfan Wiyanto, Dini Agustiani, Katarina Apriliana Zhilda, Lydia Yohana Sitohang, and Mega Utami. "Penerapan Kode Etik Profesi Akuntan Publik dan Kasus-Kasus Pelanggaran Etika Profesi Akuntan Publik." Cakrawala: Jurnal Pengabdian Masyarakat Global 4, no. 2 (2025): 24–35. https://doi.org/10.30640/cakrawala.v4i2.4034.

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A Public Accountant is an individual who has obtained a license from the Minister of Finance to offer services in accordance with the provisions of Law Number 5 of 2011 concering Public Accountants. Public accountants are required to exhibit good behavior-being honest, responsible, and possessing high integrity. In carrying out their duties, public accountants must comply with and uphold the Public Accountant’s Profesional Standards (SPAP), the Code of Professional Ethics, and laws relevant to the services they provide. The Code of Ethics for Public Accountants serves as guideline for ethical

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Roberts, Diane H. "U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870." Accounting Historians Journal 47, no. 2 (2020): 21–33. http://dx.doi.org/10.2308/aahj-17-006.

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ABSTRACT “Accountant” and “Accountant, Public” listings in New York and Philadelphia city directories from 1850 to 1870 were used to explore accountants' practice conditions and whether their children also became accountants. Children are likely to pursue parental occupations if economic conditions experienced during childhood are positive. Record linkage methodology connected the accountants in Littleton's (1942) compilation of 123 accountant city directory listings and the additional 21 accountants located during research with census and other records showing occupation and kinship informati

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Anwar, Yuli. "Differences in individual demographic factors in the public accountant's ethical judgment process." Accounting Journal of Binaniaga 4, no. 01 (2019): 1. http://dx.doi.org/10.33062/ajb.v4i01.309.

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This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as externa

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Anwar, Yuli. "Differences in individual demographic factors in the public accountant's ethical judgment process." Accounting Journal of Binaniaga 4, no. 01 (2019): 1. http://dx.doi.org/10.33062/ajb.v4i01.355.

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This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as externa

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18

Williams, Belinda, Sumit Lodhia, Mitali Panchal Arora, and Lisa McManus. "The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils." Managerial Auditing Journal 36, no. 2 (2021): 314–33. http://dx.doi.org/10.1108/maj-02-2020-2558.

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Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating accountability. This study also aims to investigate the changing role of the public sector accountant in this process, specifically focusing on the Australian local government sector. Design/methodology/approach The authors used a mail survey across two time periods, 2009 and 2017, to analyse the role of accountants in NFR practices. Institutional theory provides a t

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Salleh, Kalsom, Usha Rani, Noni Abdul Razak, and Shahril Baharim. "Traits and Relevant Skills of the Forensic Accountant: Empirical Survey of Public Sector Organisations." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (2010): 1–8. http://dx.doi.org/10.58458/ipnj.v01.01.01.0001.

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Forensic accountants play an important role in government where they need to look for signs of suspicious financial activity and fraudulent activities. According to Digabriele (2008), forensic accountants should possess various combinations of skill and knowledge including accounting, auditing, law, investigation techniques along with strong ethical values and soft skills. There is no research carried out in Malaysia which investigates on the essential traits and relevant skills of forensic accountants in the public sector organisations. Therefore, the main objective of this empirical survey i

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Salleh, Kalsom, Noni Abdul Razak, Usha Rani, and Shahril Baharim. "Essential Traits, Relevant Skills and Ethical Values of Public Sector Forensic Accountants: An Empirical Survey." IPN Journal of Research and Practice in Public Sector Accounting and Management 01, no. 01 (2011): 1–22. http://dx.doi.org/10.58458/ipnj.v01.02.01.0008.

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Forensic accountants play an important role in government where they need to look for signs of suspicious financial activity and fraudulent activities. According to Digabriele (2008), forensic accountants should possess various combinations of skill and knowledge including accounting, auditing, law, investigation techniques along with strong ethical values and soft skills. There is no research carried out in Malaysia which investigates on the essential traits, relevant skills and ethical values of forensic accountants in the public sector organisations. Therefore, the main objective of this em

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Zhyvets, Alla. "EVOLUTION OF PROFESSIONAL COMPETENCIES OF ACCOUNTANTS OF SMALL ENTERPRISES IN THE DIGITAL ECONOMY OF UKRAINE." Baltic Journal of Economic Studies 4, no. 5 (2019): 87. http://dx.doi.org/10.30525/2256-0742/2018-4-5-87-93.

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At present, the accountant’s workplace is the most “digitized” at enterprises. It is equipped, on average, with five units of computer, office and communication equipment, and also, on average, seven software products for automation of accounting work are applied. However, university graduates state that their knowledge and skills correspond only to 45% of the requirements of the modern automated workplace of the accountant. Higher education institutions have lagged far behind in the applied “digital” competence of accountants. The purpose of the article is to identify key directions for impro

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Wells, Paul K. "A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype." Meditari Accountancy Research 25, no. 1 (2017): 28–36. http://dx.doi.org/10.1108/medar-11-2016-0091.

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Purpose This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further research. Design/methodology/approach This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels. Findings Several issues need to be considered when examining these results. The first of these is that the portrayal of

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Feghali, Khalil, Joëlle Matta, and Samir Moussa. "Digital transformation of accounting practices and behavior during COVID-19: MENA evidence." Journal of Accounting and Management Information Systems 21, no. 2 (2022): 236–69. http://dx.doi.org/10.24818/jamis.2022.02005.

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Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this

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Panglewai, Dave Dominic, Aini Indrijawati, Rahmawati, and Grace T. Pontoh. "Analysis of the Role of Accountants in the Development of Enterprise Resource Planning Systems in the Era of Industrial Revolution 4.0." International Journal of Asian Business and Management 3, no. 1 (2024): 49–58. http://dx.doi.org/10.55927/ijabm.v3i1.8121.

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This study aims to analyze the role of accountants in the development of ERP systems in the 4.0 era. Accountant roles as strategist, ERP expert, IT expert and communicator. This study uses qualitative methods with data collection techniques, namely interviews. Data validation was checked using the triangulation method. The research results show that (1) the role of the accountant as a strategist functions to review the company's system and then develop a strategy for the development of the company's system; (2) the accountant's role as an ERP expert serves as a monitor that oversees and contro

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Putri, Diana, Dyah Silvian Retnosari, and Bustomi Arisandi. "Reviewing the Role of Accountants in Non Governmental Organizations (Ngos): in The Philosophy of The Characteristics of Khulafaur Rasyidin." Al-Insyiroh: Jurnal Studi Keislaman 10, no. 2 (2024): 341–63. http://dx.doi.org/10.35309/alinsyiroh.v10i2.295.

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This research examines the role of accountants in non-governmental organizations (NGOs) with to study nature and characteristics Caliph Rasyidin . Research This aiming For answer related How role accountant in NGO can reflect nature and characteristics Caliph Rashidun in guard accountability and transparency organization . Research This use library research method with paradigm interpretivism . Library research is conducted with collect and analyze relevant literature about role accountant in NGO and nature as well as characteristics Caliph Rasyidin . Paradigm interpretivism used For understa

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Indah Masri, Thyas Tri Agathya, Ameilia Damayanti, and Amelia Oktrivina. "Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator." Jurnal Akuntansi 26, no. 3 (2022): 482–509. http://dx.doi.org/10.24912/ja.v26i3.1082.

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The Research Examines The Effect Of Accountant Competence, Educator Accountant Commitment, Accountant Ethics And Professionalism As Mediating Variable On Educator Accountantaccountanbility. This Study Took The Objectof Accounting Lecturers In Dkijakarta, Using Data Collectionmethodsthrough Questionnaires. Samplingusingthe Purposive Samplingmethod Withthe Criteria Ofhavingexpertise In The Field Of Accounting Is Realized Through Akt Or Ak Degrees From Several Universitiesin Dkijakarta. The Hypothesis Testing Model Uses Partial Least Square (PLS). Based On The Results Of Data Analysis And Discuss

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Najjemba, Grace Muganga, Frank Kabuye, Doreen Musimenta, and Mariam Ssemakula Najjuma. "Management accountants’ competence, accounting system, organizational structure, and management accountants’ expectation gap in Uganda." African Accounting and Finance Journal 5, no. 1 (2023): 110–41. https://doi.org/10.26686/aafj.v5i1.9699.

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Purpose – This study aims to establish the existence of Management Accountant’s Expectation Gap and its perceived variability with management accountants’ competence, management accounting system and organizational structure. As a corollary, it examines the contribution made by management accountants’ competence, management accounting system and organizational structure in closing Management Accountant’s Expectation Gap. Design/methodology/approach – This study is cross-sectional and correlational, and it uses firm-level data that was collected by means of a questionnaire survey from a sample

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Wieringa, Sander. "Wat accountants moeten communiceren en uitstralen." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 3 (2015): 112–16. http://dx.doi.org/10.5117/mab.89.31262.

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Bij crises is doorgaans een leerpunt: we moeten beter communiceren! Dat geldt ook voor accountants in hun vertrouwenscrisis. De traditionele communicatie van de accountant – in zijn verklaring over een jaarrekening en het summier beantwoorden van vragen op een aandeelhoudersvergadering – levert onvoldoende vertrouwensherstel op. Accountants moeten daarom hun klanten ervan overtuigen dat ze meer en voor de publieke oordeelsvorming relevantere aspecten van een bedrijf controleren en dat ze over meer aspecten van hun controlewerk extern mogen communiceren. Twijfel over het nut van hun assurance k

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Wieringa, Sander. "Wat accountants moeten communiceren en uitstralen." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. (3) (2015): 112–16. https://doi.org/10.5117/mab.89.31262.

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Bij crises is doorgaans een leerpunt: we moeten beter communiceren! Dat geldt ook voor accountants in hun vertrouwenscrisis. De traditionele communicatie van de accountant – in zijn verklaring over een jaarrekening en het summier beantwoorden van vragen op een aandeelhoudersvergadering – levert onvoldoende vertrouwensherstel op. Accountants moeten daarom hun klanten ervan overtuigen dat ze meer en voor de publieke oordeelsvorming relevantere aspecten van een bedrijf controleren en dat ze over meer aspecten van hun controlewerk extern mogen communiceren. Twijfel over het nut van hun assurance k

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Carey, Peter, and George Tanewski. "The provision of business advice to SMEs by external accountants." Managerial Auditing Journal 31, no. 3 (2016): 290–313. http://dx.doi.org/10.1108/maj-12-2014-1131.

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Purpose – Business advisory services are an emerging service category for external accountants in the small and medium-sized enterprise (SME) environment. The purpose of this study is to investigate determinants of SME demand for business advice, drawing on the agency theory, relational marketing and resource-based literatures. Design/methodology/approach – The study empirically tested theoretical predictions based on an Australia-wide survey of SMEs, in which 485 firms responded to a questionnaire. Findings – The results show that the purchase of business advice is significantly and positivel

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MAKARENKO, Elena N. "The Code of Ethics for Professional Accountants: Modern tendencies and principles." International Accounting 22 (February 12, 2021): 128–41. http://dx.doi.org/10.24891/ia.24.2.128.

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Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. Th

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FAUZANNA, Wulan, Ung T'Chiang CHOW, and Azirah HASHIM. "RHETORICAL STRUCTURE OF PRESENTATIONS AT THE ASEAN FEDERATION OF ACCOUNTANTS (AFA) CONFERENCE." Issues in Language Studies 13, no. 1 (2024): 339–55. http://dx.doi.org/10.33736/ils.5726.2024.

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Members of the ASEAN accountant community are required to participate in the Continuing Professional Development (CPD) Programme as part of the lifelong learning program for accountants. One of the activities of the CPD Program is to carry out a conference presentation (CP), whereby presenters discuss issues and offer solutions in accountancy organisations and professional development in the region. This study examined the move structure of the CP presented by professionals who contribute to the development of accounting services, the accountancy profession, and the ASEAN Economic Community (A

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Ahn, Paul D., and Kerry Jacobs. "Accountants’ incessant insecurity." Accounting, Auditing & Accountability Journal 32, no. 8 (2019): 2421–50. http://dx.doi.org/10.1108/aaaj-01-2017-2815.

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Purpose The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature on accountant identity highlights insecurity caused by promotion criterion to partnership, which requires accountants to win new work for their employers and leads to overtime, as a serious problem which has permeated the accounting profession. However, there have been few studies that explore whether accountants who moved to the public service, where they have stronger job security and can enjoy work-life bal

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Szczypa, Piotr. "Connotations of accountants’ names in the light of research on forest districts in Poland." Zeszyty Teoretyczne Rachunkowości 46, no. 3 (2022): 181–95. http://dx.doi.org/10.5604/01.3001.0015.9603.

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Purpose: The article presents the results of research on the connotations of accountants' names in a group of people employed in the accounting units of forest districts in Poland. The research identified the association of a person's name with the accounting profession. Two main research questions were answered: (1) Do individuals with the same first names choose the accounting profession? (2) Does the interpretation of the occupational aptitude range of the Great Dictionary of Names indicate the accountancy profession in the case of the most frequently repeated accountant names in Poland, in

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Nalukui Simushi and Bupe Getrude Mutono Mwanza. "Factors Influencing Adherence to Ethical Values: A Case Study of Accountants in the Zambian Public Sector." International Journal of Engineering and Management Research 12, no. 4 (2022): 43–56. http://dx.doi.org/10.31033/ijemr.12.4.8.

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Financial scandals continue to negatively impact businesses all over the globe with Zambia not being an exception. The financial accounts of businesses are handled by accountants who are members of professional bodies and are governed by a code of ethics put in place to regulate professional conduct. This study aimed to establish the relationship between factors influencing ethical values and the accountants’ adherence to the code of ethics. The study employed a quantitative approach with the use of structured questionnaires on a population sample comprising of finance and accounting staff fro

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Olomiyete, Igbalawole Ayobami. "Effects of Experience and Computer Proficiency on the Acceptance Behaviour of Accountants towards Usage of Cloud-Based Accounting Technology. A case of Nigerian Accountants." Journal of Ecohumanism 3, no. 4 (2024): 3303–14. http://dx.doi.org/10.62754/joe.v3i4.3849.

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This paper examined the moderating role of experience and computer proficiency level on the factors of acceptance behaviour of Nigerian accountants towards the usage of cloud-based accounting technology. This study identified three factors influencing an accountant's willingness to adopt CBAT: its perceived usefulness, complexity or ease of use, and external influences such as pressure from professional associations and peers. Data were gathered through a survey questionnaire from 319 chartered accountants in an online-focused group. The analysis, conducted using structural equation modelling,

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Alfia, Famia Septa Dinda, and Sri Trisnaningsih. "The Influence Of Accountant Code Of Conduct In Detecting Fraudulent Financial Reporting On Pt Lintas Samudra Jaya." Eduvest - Journal of Universal Studies 2, no. 10 (2022): 2019–24. http://dx.doi.org/10.36418/eduvest.v2i10.618.

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This study aims to examine the effect of the Accountant Code of Ethics in detecting fraudulent financial reporting on PT Lintas Samudra Jaya. The subject of this research is PT Lintas Samudra Jaya or LSJ Group which consists of 40 branches in Indonesia. The research method in this study is qualitative descriptive using clear explanations in accordance with empirical conditions that occur in the field. Meanwhile, the research location in this study is one of the companies engaged in providing container and trailer expedition services, using interview, observation and secondary data processing t

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Alfia, Famia Septa Dinda, and Sri Trisnaningsih. "The Influence Of Accountant Code Of Conduct In Detecting Fraudulent Financial Reporting On Pt Lintas Samudra Jaya." Eduvest - Journal of Universal Studies 2, no. 10 (2022): 2019–24. http://dx.doi.org/10.59188/eduvest.v2i10.618.

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This study aims to examine the effect of the Accountant Code of Ethics in detecting fraudulent financial reporting on PT Lintas Samudra Jaya. The subject of this research is PT Lintas Samudra Jaya or LSJ Group which consists of 40 branches in Indonesia. The research method in this study is qualitative descriptive using clear explanations in accordance with empirical conditions that occur in the field. Meanwhile, the research location in this study is one of the companies engaged in providing container and trailer expedition services, using interview, observation and secondary data processing t

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., Murtanto, and Marini . "ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (2007): 237. http://dx.doi.org/10.25105/mraai.v3i3.1793.

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<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U t

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Nabilah, Darin Farah, and Bambang Tjahjadi. "STEREOTIP POTRET PERILAKU PROFESI AKUNTAN DALAM SINEMATOGRAFI SESUAI DENGAN KODE ETIK PROFESI AKUNTAN." Owner 7, no. 3 (2023): 2443–60. http://dx.doi.org/10.33395/owner.v7i3.1459.

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The image of the accounting profession has been stereotyped in various visual and social media. Stereotypes strengthen the positive and negative characteristics of the accountant's own perceptions as well as the perception of public opinion in viewing the accounting profession. The research aim is to understand how the image of accountants is portrayed by the media as stated by Honorio et al. (2022) and stereotypes related to the image of an accountant found in the films The Accountant (2016), Tooi Bigltoi Fail (2011), Wanted (2008), The Dark Knight (2008), and Rock&Rolla (2008). The theor

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Winfield, Joanne, and Martin Roberts. "Forensic Accounting: Time for a Unified Global Approach." Journal of Forensic Accounting Profession 3, no. 1 (2023): 38–56. http://dx.doi.org/10.2478/jfap-2023-0002.

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Abstract Forensic accountants need to respond to the ever-growing global threat of financial crime and the continuing need for expertise within the area of financial dispute work. The global development of forensic accounting as a discipline has been ad hoc, and this paper will focus on the two most developed nations regarding the expansion of forensic accounting i.e., the USA and the UK. From this study two major themes have emerged: that of the status of the regulation and education of forensic accountants within the USA and the UK and we ultimately call for radical reform in both areas. Cur

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Mala, Andi Sri Kumala Putri P., Iwan Kurniawan, and Amrizal Salida. "Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 242–50. http://dx.doi.org/10.54259/akua.v1i3.812.

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This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winat

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Hidayatullah, Agus Triono, and FX Sumarja. "Legal Vacuum: Conflicts of Interest for Public Accountants and Practicing Accountants in Indonesia." Formosa Journal of Multidisciplinary Research 1, no. 7 (2022): 1459–70. http://dx.doi.org/10.55927/fjmr.v1i7.1805.

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Cases that arise related to financial reports audited by public accountants cannot be separated from how a public accountant provides his services. The overlap between the services provided by Public Accountants and Practicing Accountants can lead to conflicts of interest, efforts to minimize conflicts of interest do not yet have comprehensive regulations in place to anticipate since applying for permits to anticipate conflicts of interest, currently new conflict of interest limits are from the side of only one public accountant, this legal vacuum needs to be it becomes a thought for policy ma

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Eltivia, Nurafni. "MENGUAK “PANCER” INTEGRITAS AKUNTAN DENGAN FILOSOFI JAWA." Jurnal Riset Akuntansi dan Keuangan 1, no. 3 (2017): 173. http://dx.doi.org/10.17509/jrak.v1i3.6695.

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Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflect

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Nurbaeti, Nurbaeti. "PENGARUH PERILAKU NARSIS DAN SELF-ESTEEM TERHADAP PENGENDALIAN DIRI AKUNTAN DALAM BERINTERAKSI DI MEDIA SOSIAL DENGAN ETIKA PROFESI AKUNTAN SEBAGAI VARIABEL INTERVENING." Jurnal Akuntansi Berkelanjutan Indonesia 2, no. 2 (2019): 189. http://dx.doi.org/10.32493/jabi.v2i2.y2019.p189-213.

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This research is conducted to investigate the effect of narcissism and self-esteem toward the accountants’ self control in the interaction in social media with accountant professional ethics as an intervening variabel. The method of the research used is causality-explanatory to analyze as well as to prove that ther is a correlation among two or more variables. The object of this research are 100 people as respondents, they are educators, auditors and accountants in some companies in Tangerang and Jakarta. The technique used in taking samples is purposive sampling. This research used Narcissist

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A, Yeni Lestari, Trifina Caroline Hartono, and Okta Malinda. "Sharing Session: Menjadi Akuntan Muda yang Berkualitas dan Berintegritas." Khidmatuna: Jurnal Pengabdian Masyarakat 3, no. 2 (2024): 37–45. https://doi.org/10.36781/khidmatuna.v3i2.634.

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This sharing session aims to provide knowledge and motivation to the community, especially students, to become accountants with quality and integrity at a young age. Accountants play an important role in companies, especially in analyzing financial reports. Having accountants can improve the quality of financial reports and attract public trust. The method used is a direct approach, namely presentation and discussion with the presenter. This Sharing Session discusses the profile of IAI (Institute of Indonesia Chartered Accountants), Getting to Know Accounting Services Firms, developments in ac

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Luhova, Olha. "Soft Skills of a Modern Successful Accountant." Modern Economics 37, no. 1 (2023): 72–77. http://dx.doi.org/10.31521/modecon.v37(2023)-10.

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Abstract. Introduction. Professional accountants of today have careers that use a wide variety of skills applicable to highly specialized roles. International Accounting Education Standards prescribe the technical competencies and skills accounting professionals need to develop. But there is another category of skills no less important for a financial specialist soft skills. Numerous foreign publications consider the accountant's professional skills in tandem with their soft skills. Purpose. The research aims to analyse the content, role and factors of development of soft skills of professiona

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Bebi, Loreta, and Teuta Xhindi. "The Impact of Organizational Factors in Ethical Decision Making of Albanian Accountants." European Journal of Multidisciplinary Studies 6, no. 2 (2017): 95. http://dx.doi.org/10.26417/ejms.v6i2.p95-101.

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The role of professional accountant is increasing in developed countries, part of which is also Albania. According to recent studies, accountants’ ethics behaviour is not appropriate even though it is one of the most essential attributes that an accountant should possess in order to fulfil its mission. Various scholars admitted that during the process of decision making, accountants are influenced by individual and organizational factors. This paper aims to analyse the impact of organizational factors in ethical decision making of Albanian accountants. The article is based on primary data usin

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Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.

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Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic et

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Wibowo, Puji, and Amrie Firmansyah. "INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE." AFEBI Accounting Review 3, no. 01 (2018): 50. http://dx.doi.org/10.47312/aar.v3i01.138.

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<p><em>The accountant</em><em> has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selecte

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