Relevant bibliographies by topics / Accounting Accounting Accountants

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting Accounting Accountants'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 January 2023

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Journal articles on the topic "Accounting Accounting Accountants"

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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 (May 2, 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. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 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. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
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Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.

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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
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Jones, Michael, and Patricia Stanton. "Negative accounting stereotype: Enron cartoons." Accounting History 26, no. 1 (February 2021): 35–60. http://dx.doi.org/10.1177/1032373220981424.

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A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.
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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 practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
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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 practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
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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 holistic model for Islamic accountants. Findings – The main novel findings for the study is that, the characteristics of accountant from the Islamic view should contains personal, ethical, religion and professional qualifications which indicates the holistic approach for Islamic sharia related to Islamic accountants. There is a role for accountant towards investor’s thorough good disclosure in the annual reports and guaranty the compliance of IFI’s working with sharia. These characteristics and roles support the significance of Islamic accountant’s position in the IFI. Originality/value – The paper develops the existing research that linking the Islamic banking with Islamic accountants. The paper novel to contribute by introducing benchmark for Islamic accountants which depends on Islamic holistic model through exploring the Islamic Accountant’s characteristics, we enable academics and researchers to consider the impact of these appointment qualifications on teaching and researching international accounting issues and explore for what extent the Islamic professional’s certificates as CIPA comply with this benchmark
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Roberts, Diane H. "U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870." Accounting Historians Journal 47, no. 2 (August 28, 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 information. While no elite accountant community existed, successful accountants remained accountants and passed their accountant occupation onto sons. Other accountants successfully changed occupations and their sons adopted those jobs. Overall, 36 percent of these accountants were immigrants, with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities.
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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 (September 22, 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 Discussion, The Following Research Findings Were Obtained: 1) Accountant Commitmentand Accountant Ethics Have A Positive Effect On Accountability Of Educator Accountants; 2) Accountant Competence, Accountant Commitment And Accountant Ethics Have A Positive Effect On Professionalism;3)Accountant Competence Does Notaffectthe Accountability Of Educator Accountants; 4) Accountantcompetencehasa Positive Effecton Educator Accountability Through Professionalismhas A Fullmediationrole.Theexistence Of Professionalism Is Importantso That It Can Affect The Competence Of Accountantsontheaccountabilityof Educator Accountants; 5) Accountants Commitment And Accountant Ethics Have A Positive Effect On Accountability Accountantthrough Professionalism. Thatis, Professionalism Hasapartialmediationrole. Both The Direct And Indirect Relationship Of Commitmentand Accountantethics Can Encourageeducators To Gain Accountability For Accountants.
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Muzayyanah, Muzayyanah. "DETERMINAN PEMILIHAN KARIR AKUNTAN." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 5, no. 2 (October 30, 2021): 29–33. http://dx.doi.org/10.30871/jama.v5i2.3526.

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The goal of this research is to find out what factors influence accounting students' decision to pursue a career as an accountant (public accountants, corporate accountants, teaching accountants, government accountants). The variables of consideration of the job market, work environment, financial rewards/salaries, and professional training are used to measure the factors that influence career choice. The respondents for this study were 72 accounting students from Muhammadiyah University of Cirebon's regular class who were in their 5th and 7th semesters. Multiple regression analysis with SPSS version 22 was used as the analytical method in this study. The findings revealed that labor market considerations, financial/salary rewards, and professional training had no significant impact on accounting students' decision to become accountants, whereas the work environment had a significant impact. accounting in order to pursue a career as an accountant.
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Dissertations / Theses on the topic "Accounting Accounting Accountants"

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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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

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Thesis (Ph. D.)--Illinois State University, 1985.
Title from title page screen, viewed June 8, 2005. Dissertation Committee: John McCarthy (chair), Timothy Duffy, Gary Fish, David Franklin, Ronald Halinski, James Hallam. Includes bibliographical references (leaves 187-192) and abstract. Also available in print.
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Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
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Sundqvist, Ellinor, and Piia Hyytiä. "Accounting for Cryptocurrencies - A Nightmare for Accountants." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161099.

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Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. More and more businesses have started using cryptocurrencies for example for investment purposes or accepting them as a means of payment. This has resulted in an urgent need of guidance from accounting standard setters to regulate how they are treated in financial statements. The result of the lack of such guidance has led to a variety of accounting treatments used in practice which have created significant challenges for preparers of financial statements. Up until recently the guidance for preparers of financial statements consisted of reports issued by the big accounting firms and recommendations from local regulatory accounting bodies. The lack of literature together with the possible consequences for the marketplace has resulted in an urgent need of guidance to avoid a patchwork of accounting treatments in the market. Furthermore, these challenges may result in possibilities of conducting earnings management or an increased information asymmetry between stakeholders and entities.   The purpose of this study is to understand and discuss the practical accounting issues and challenges related to cryptocurrencies for preparers of financial statements. The research is based on four broad themes which seek to assist the purpose by including several perspectives to the issues and challenges faced. The themes that the research is divided into are assets, revenues, disclosures and risk factors associated with cryptocurrencies. Based on these four themes the research question this research aims at answering is:   “What are the practical accounting issues and challenges for the preparers of financial statements related to cryptocurrencies?”   The empirical findings of this research suggest that there are many challenges which need to be resolved when it comes to accounting for cryptocurrencies. There are issues present in all four themes, but the main challenges which were identified revolved around asset classification, valuation, disclosures and risk factors. Furthermore, based on the empirical findings it is evident that the knowledge of practitioners is of a more practical nature while literature is more based on specific standards and paragraphs which can be applied. However, this research provides practical contributions to existing literature and includes aspects of risk consequences for accounting and financial markets at large. It is concluded that more accounting guidance is needed for cryptocurrencies to increase the usefulness of financial information and to reduce possibilities of earnings management which occur because of divergent accounting treatments.
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Bland, Sandra J. K. Ashby Dianne E. "A comparison of the opinions of accounting academics and accounting practitioners about technology knowledge needed by entry-level accountants." Normal, Ill. Illinois State University, 2002. http://wwwlib.umi.com/cr/ilstu/fullcit?p3064508.

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Thesis (Ph. D.)--Illinois State University, 2002.
Title from title page screen, viewed March 7, 2006. Dissertation Committee: Dianne E. Ashby (chair), Patricia Klass, John Rugutt, David J. Larkin. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.

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

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The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions (both the benefits and challenges of RPA), by countries, by employee sizes, and by business functions. Based on the results, a conclusion will be provided on RPA’s implementation into the accounting field.
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Basioudis, Ilias Grigorios. "Accountants on the UK boards of directors and the market for accountancy and audit services." Thesis, University of Warwick, 1999. http://wrap.warwick.ac.uk/3024/.

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Several previous studies have provided empirical evidence concerning the pricing of audit services among different accountancy firms. These studies have examined the form of the auditor fee function by generally performing cross-sectional regressions of audit fees on a set of explanatory variables. This study is the first to investigate whether an "alumni effect" prevails the UK audit market and whether any "alumni effect" influences the pricing of audit services. The "alumni effect" has been defined in this study as the association between the auditor of the company where the director/chartered accountant is currently employed and the accounting firm that the director/chartered accountant originally qualified with, as a chartered accountant. The study has constructed an alumni network by matching the current director of the UK public company with the accountancy firm s/he qualified with as chartered accountant. By doing this, the "alumni effect" variable has been created which is a non-price factor conjectured to translate into price effects. The study provides a theoretical analysis and explanation of the "alumni effect" by combining several theories in microeconomics, organisational behaviour and socialisation of accountants. Using chi-square tests it provides evidence that an "alumni effect" does prevail the UK audit market for publicly traded companies. A classical regression model was constructed for the functional relationship between external audit fee and independent variables measuring the "alumni effect" and audit firm size. Other factors such as client size and complexity, client risk to fail, etc. are controlled for in the cross-sectional models. The findings show that the "alumni effect" leads to higher audit fees when a finance director, chairman or/and chief executive is/are alumni of the incumbent auditor in the large companies segment of the audit market. The findings also indicate that when the audit firm size is partitioned into three classes then a price premium is revealed.
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Maijoor, Steven Jacobus. "The economics of accounting regulation effects of Dutch accounting regulation for public accountants and firms /." Maastricht : Maastricht : Datawyse ; University Library, Maastricht University [Host], 1991. http://arno.unimaas.nl/show.cgi?fid=5630.

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Books on the topic "Accounting Accounting Accountants"

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Sonia, Battistutta, ed. Accounting for non-accountants. South Melbourne: Nelson ITP, 1998.

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Stanley, Philip. Accounting for non accountants. Melbourne: Information Australia, 1999.

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Accounting for Non-Accountants. Naperville: Sourcebooks, Inc., 2006.

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Mott, Graham. Accounting for Non-Accountants. London: Kogan Page Publishers, 2010.

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E, Keller Donald, Bulloch James 1933-, and Shultis Robert L. 1924-, eds. Management accountants' handbook. 4th ed. New York: Wiley, 1992.

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E, Keller Donald, Bulloch James 1933-, and Shultis Robert L. 1924-, eds. Management accountants' handbook. 4th ed. New York: Wiley, 1993.

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1941-, Carmichael D. R., Lilien Steven B, and Mellman Martin, eds. Accountants' handbook. 9th ed. New York: Wiley, 1999.

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Affairs, Institute of Economic, ed. Unshackling accountants. London: Institute of Economic Affairs, 2004.

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Woolf, Arthur H. A short history of accountants and accountancy. New York: Garland Pub., 1986.

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E, Seiler Robert, ed. Women in the accounting profession. New York: M. Wiener Pub., 1986.

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Book chapters on the topic "Accounting Accounting Accountants"

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Caglio, Ariela, and Mara Cameran. "Educating the Next Generation of Accountants." In Accounting Ethics Education, 100–119. New York : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2020. http://dx.doi.org/10.4324/9780429321597-7.

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Tilt, Carol A. "Corporate Responsibility, Accounting and Accountants." In Professionals' Perspectives of Corporate Social Responsibility, 11–32. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-02630-0_2.

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Ng, Cory, and John Alarcon. "What Accountants Need to Know." In Artificial Intelligence in Accounting, 1–18. New York, NY : Routledge, 2021. | Series: Routledge focus on business and management: Routledge, 2020. http://dx.doi.org/10.4324/9781003003342-1.

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Bhatta, Bibek, and Martin R. W. Hiebl. "Coding skills for accountants." In The Routledge Handbook of Accounting Information Systems, 190–209. 2nd ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-16.

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Busulwa, Richard, and Nina Evans. "Impact of digital disruption and digital transformation on accountants." In Digital Transformation in Accounting, 77–108. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-8.

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Busulwa, Richard, and Nina Evans. "The role of accountants in cybersecurity, information privacy, and digital ethics." In Digital Transformation in Accounting, 144–53. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-13.

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Richard, Jacques, and Alexandre Rambaud. "The writings of the accountants." In Capital in the History of Accounting and Economic Thought, 1–29. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003194125-1.

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Leitner-Hanetseder, Susanne, Carina Knoll, Christoph Eisl, and Othmar M. Lehner. "The Need for an Adapted Skillset for Accountants – What Does Accounting Education Literature Tell Us?" In Artificial Intelligence in Accounting, 76–97. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003198123-7.

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Busulwa, Richard, and Nina Evans. "The role of accountants in digital customer engagement, digital stakeholder engagement, and digital customer experience." In Digital Transformation in Accounting, 125–32. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-11.

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Busulwa, Richard, and Nina Evans. "The role of accountants in enterprise architecture, technology sourcing, data analytics, data science, and data management." In Digital Transformation in Accounting, 133–43. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-12.

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Conference papers on the topic "Accounting Accounting Accountants"

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Lubis, Henny, and Ayu Wahyuni. "Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting." In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288683.

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Nagari, Salma Faundria, Surya Seno Pamungkas, and Ika Kristianti. "Can Accounting Practices, Interests, and Motivations Increase Work Readiness for Prospective Accountants?" In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.016.

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Novak, Ana, Katarina Žager, and Ivana Barišić. "Analysis Of Prerequisite IT Skills And Competencies Of Professional Accountants." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.772.

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Due to the role of information technology (IT) in today’s business environment and the significant influence information technologies have on accounting operations, there is a growing need to continuous acquiring of IT knowledge and skills related to new and emerging IT. Given the current market demands for the accounting profession, the possession of IT skills and knowledge is imperative for both professional accountants in practice as well as accounting graduates. This paper investigates the skills that accounting graduates should develop through the analysis of a mixture of skills and competencies that are articulated by prominent professional accounting bodies along with the skills that employees deem important. In that context, special emphasis will be placed upon the analysis of the required IT skills and competencies. The paper aims to provide a detailed overview of the significant literature regarding prerequisite skills and competencies in ordering to identify expectations for future professional accountants that will serve as a basis for providing accounting education recommendations in that context. The results of the conducted analysis should provide useful information to higher education community as well as overall professional and scientific community.
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Nadilla, Irodatun, Dodik Juliardi, and Dian Syariati. "The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.037.

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Artati, Dwi, Eni Kaharti, and Ika Susilowati. "Analysis of Theory of Planned Behavior in Predicting Accountants’ Interest in Gaining Chartered Accountant Titles in the Central Java Region." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.074.

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Awang, Yunita, Shazalina Mohamed Shuhidan, Azuraidah Taib, Norfadzilah Rashid, and Mohd Sidki Hasan. "Digitalization of Accounting Profession: An Opportunity or a Risk for Future Accountants?" In International Academic Symposium of Social Science. Basel Switzerland: MDPI, 2022. http://dx.doi.org/10.3390/proceedings2022082093.

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Oliveira, Selma, and Yasmim Castro Leite. "COVID-19: Digital Transformation as a Force for Resilience." In 27th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2022. http://dx.doi.org/10.46541/978-86-7233-406-7_238.

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This study highlighted digital transformation, the transformation of accounting in the context of the COVID 19 pandemic, in light of the experiences of Brazilian multinational corporations from different sectors. Specifically, this study highlighted the relevance of digital transformation, through dynamic capabilities, for accounting / multinational corporations to become resilient in the context of the COVID 19 pandemic. Thus, using a scalar-type questionnaire, a survey was carried out with accounting professionals (accountants, controllers, analysts, coordinators, supervisors, etc.) of said corporations. The findings signaled that resilience was enhanced through dynamic capabilities, with emphasis on adaptability. This study is original and has implications for the practice of accounting, signaling the priorities of capabilities to achieve resilience in times of crisis or turmoil. This study represents a guide for managers in the accounting area, showing which skills need to focus their efforts. Furthermore, this research advances the body of knowledge for accounting theory.
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Novak, Ana, Sanja Sever Mališ, and Ivana Barišić. "Application of New Information Technologies in Accounting – Analysis of Current State and Future Trends." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.774.

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Information technology has a particularly significant role in securing and distributing high quality information on business and financial performance, and the development of information technology causes great challenges for accounting profession. The application of information technology in accounting causes a “transformation of accounting practice” that requires from accountants’ development of new skills.Therefore, the main objective of this paper is to analyse the possibilities of applying new information technology in accounting practice through systematic analysis of recent studies and to investigate how the application of information technology affects the performance of accounting operations.In this context, there is a particularly significant impact of XBRL – the language of financial reporting, Cloud computing, Big Data, Data Analytics but also other emerging technologies like Artificial Intelligence.This paper also investigates future trends also most significant risks due to the use of information technology in accounting. Given their recent nature, the benefits of applying new information technologies in accounting have not yet been fully explored and their systematic analysis will serve as a basis for identifying directions of future development.
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Chen, Yongxing, Xiao Wang, Li Sun, and Yanbo Zhang. "The Construction of Accounting Culture under the Background of Economic Globalization Based on the Needs of Accountants." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.8.

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Gualdi, Daniele. "ICT and Accounting Education. An innovative teaching method: the Practice Enterprise." In Sixth International Conference on Higher Education Advances. Valencia: Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/head20.2020.11208.

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The training of future accountants also needs to take into account the changes which have taken place in the accounting profession following profound transformations at economic level. Most of all, however, it should promote a teaching approach which manages to go beyond traditional frontal lectures in order to facilitate active learning. For all these reasons, the various accounting education syllabuses should be integrated with the use of ICT, thus helping achieve skills which are considered fundamental for employment purposes. These include problem solving, decision making, and team working, which is what the literature about accounting education continuously suggests. This paper is dedicated to discussing how all this can become possible through what is known as the Practice Enterprise methodology. The latter allows students to get to know the company by shaping it, as well as to apply accounting disciplines in a proactive and involved manner, making use of the most advanced ICT tools. The intent of this paper is also to show, also through research outcomes, how this method can reshape the teaching of accounting and allow for students’ training in an environment where they can apply effectively their theoretical knowledge and thus develop new knowledge, skills and competences.
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Reports on the topic "Accounting Accounting Accountants"

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SHurchkova, I. B., and M. V. Smirnova. Distance learning course «Accountant with knowledge of 1C». OFERNIO, June 2021. http://dx.doi.org/10.12731/ofernio.2021.24863.

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Barrios, John. Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule. Cambridge, MA: National Bureau of Economic Research, October 2021. http://dx.doi.org/10.3386/w29318.

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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, May 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant. Office of Scientific and Technical Information (OSTI), April 1995. http://dx.doi.org/10.2172/89512.

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GOVERNORS & SENIOR PERSONNEL - Denison Miller - Diaries - Accountant, Bank of New South Wales. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/03460.

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Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures. Office of Scientific and Technical Information (OSTI), December 1998. http://dx.doi.org/10.2172/296709.

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