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1
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.
Full textAbstract:
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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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.
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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
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Damayanti, Ni Nyoman Sri Rahayu, and I. Gde Agung Wira Pertama. "The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants." International Journal of Applied Business and International Management 6, no. 2 (August 20, 2021): 47–54. http://dx.doi.org/10.32535/ijabim.v6i2.1100.
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Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.
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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 ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.
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Arwani, Agus. "Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 7, no. 1 (June 1, 2016): 163. http://dx.doi.org/10.18326/muqtasid.v7i1.163-184.
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Accountants are the actors who contribute to the establishment andimplementation of accounting as a structure. On the other hand theconsequences of the application of modern accounting shows the impact ofa less than satisfactory. Facts show the number of accounting manipulationscandal that hit the company’s financial statements and the low awarenessof their social responsibility and the environment implies that very largechanges in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor ‘’ greedy ‘’ met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the ‘’ number ‘’ in the sense of making all tasks as tasks (treatises) ‘’ prophetic ‘’ to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accountingshould be standardized SDI International, science and technology capabilitiesaccountant sharia be reliable
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Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.
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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
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Tumirin, Tumirin, Neny Jayanti, and Umaimah. "Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 4, no. 1 (July 3, 2019): 43–60. http://dx.doi.org/10.34202/imanensi.4.1.2019.43-60.
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Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Abstract Aim of this research is test of difference perception betwen educator accountant and public accountant of Islamic Accounting. In this research, Islamic Accounting measured by four indicator that are business activity characteristic of Islam, characteristic accounting of Islam, Islam User accounting and gool of Islamic Accounting. This research use quantitative methods. Questionnaire distributed to responden. The number of respondens are 54 educator accountants and 55 public accountants. The result can be concluded that hypothesis of alternative is accepted. There is difference of perception between educator accountant and public accountant of Islamic Accounting.
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Bako, Paul Matudi, and Udisifan Michael Tanko. "The Place of Artificial Intelligence in Accounting Field and the Future of Accounting Profession." Journal of Artificial Intelligence, Machine Learning and Neural Network, no. 25 (September 14, 2022): 15–21. http://dx.doi.org/10.55529/jaimlnn.25.15.21.
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The study evaluates the place of Artificial Intelligent in accounting field. The study reviewed conceptual and theoretical studies on AI and drawn conclusion. Library research was adopted in gathering information for the research. It was discovered that Artificial Intelligent improved firm operation. Though it cannot totally replace the place of accountant. However, it would reduce the demand of much accountant. it would have positive effect, and if harnessed correctly, AI and automation could significantly enhance how Accountants work as well as the services they provide to clients. It reduced safe time and reduce spending. This study recommends that Accountants should upgrade themselves. also, future Accountants should acquire knowledge in digital technology in accounting companies of any size should AI to eases their sales, marketing, accounting and customer service without spending much on labour. National University Commission and universities should include AI in University curriculum where students would learn both theories and practical aspect of AI.
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Jaber Matarneh, Ala, Usama Abdul Moneim, and Munther Al-Nimer. "The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan." International Journal of Business and Management 10, no. 11 (October 26, 2015): 138. http://dx.doi.org/10.5539/ijbm.v10n11p138.
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<p>Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.</p>This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant’s role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants’ awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor’s insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).
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Hatane, Saarce Elsye, Fenia Agustin Gunawan, and Stella Wulan Pratama. "Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice?" Journal of Education and Learning (EduLearn) 15, no. 3 (August 1, 2021): 335–45. http://dx.doi.org/10.11591/edulearn.v15i3.19870.
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This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.
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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 (August 28, 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, including accountants of forest districts? Methodology/approach: Quantitative (chi-square test of independence) and qualitative research was used to verify the two hypotheses. The study was conducted on a full sam-ple of 430 forest districts (primary data) as well as on data found in the register of personal identity numbers and the Ministry of Finance. Findings: The profession of accountant in forest districts is most often chosen by women named Anna, Małgorzata and Agnieszka, and by men named Tomasz, Krzysztof and Paweł. There is a relationship between first name and the accounting profession in forest districts, which does not overlap with the distribution of other first names of people living in Poland. Professional predispositions of accountants included in the Great Diction-ary of Names are not reflected in the practice of accounting departments of forest dis-tricts. Research limitations/implications: The research results do not provide direct guide-lines for human resources management in the group of accountants of forest districts. The research should be continued in accounting groups of other industries. Originality/value: The article is innovative; for the first time in Poland, it provides new and current knowledge about the perception of the accountancy profession, including human capital management, through the prism of the connotation of names. The research is part of the trend of searching for new determinants of human resources man-agement in the professional group of accountants.
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Kavčič, Slavka, and Eva Mihelčič. "ACCOUNTING SKILLS HOTEL ENTERPRISES NEED TODAY." Tourism and hospitality management 12, no. 1 (May 2006): 19–34. http://dx.doi.org/10.20867/thm.12.1.2.
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The article presents a view of current happenings in the business and economic environment that are significantly influencing the knowledge requirements of modern accountants both worldwide and locally. First, we define the specific skills accountants are required to have apart from an in-depth expert knowledge of accounting. These skills have set the final boundary between accounting and ookkeeping. Later, the perspectives of certified accountants in Great Britain and Slovenia, as well as accountants working for Slovenian hotel enterprises are presented as regards the key factors influencing a change in accountants' tasks. Finally, the skills of modern accountants are presented, along with the underlying education and training system needed for gaining the title of a certified accountant.
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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 (June 1, 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 study include accountants and companies. Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies. Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software. Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed. Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region. Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.
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Wahyuni, Nining Ika. "DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 12. http://dx.doi.org/10.19184/jauj.v9i1.1230.
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This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace.
The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.
The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market.
Keyword: accounting education, IFRS
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Ivanova, T. N. "Transformatization of accounting in the digitalization of the economy." Ways to Improve Construction Efficiency 1, no. 49 (April 11, 2022): 179–84. http://dx.doi.org/10.32347/2707-501x.2022.49(1).179-184.
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The existing system of accounting in enterprises needs to be transformed in the context of globalization of the economy and its digitalization. Analysis of existing approaches to the training of accountants and current requirements of stakeholders to it indicate a lack of practical readiness of graduates for modern challenges of the digital economy.
The purpose of the study is to determine changes in the accounting system and their impact on enterprise management and training of accounting professionals in terms of its digitalization in the economy and the world.
The article considers the existing approaches to the accounting system in enterprises and the role of the accountant. The main advantages of accounting in the digital economy are identified, the need for its transformation in today's conditions is proved, as well as the challenges facing future accountants in the digitalization. The main trends in the development of the accounting system in the digital economy necessitate advanced skills of accountants, which are information technology, analysis of large data, communication skills and opportunities to promote accounting services as a business on social networks. Approaches to the content of the profession of "accountant" requires a qualitative transformation in the context of widespread use in accounting processes of digital technologies.
In the context of digitalization of accounting due to the wider capabilities of the system, the accountant-analyst can give useful advice to the head of the company and justify the effectiveness of important management decisions. With the help of information technology used by modern accounting system, the accountant has more time to quickly and efficiently perform functional tasks, as well as data analysis and financial reporting. Owners (managers), receiving analytical, accurate and timely information, can focus on strategic goals and solving complex problems.
It is proposed to include in educational programs in the field of specialties competencies that will promote the competitiveness of future and existing accountants in the digital economy.
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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (April 20, 2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.
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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
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Jenniver, Jenniver, and Mortigor Afrizal Purba. "Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam." Owner 6, no. 1 (January 1, 2022): 189–201. http://dx.doi.org/10.33395/owner.v6i1.550.
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The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified
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Edwards, John R., and Stephen P. Walker. "ACCOUNTANTS IN THE BRITISH CENSUS." Accounting Historians Journal 34, no. 2 (December 1, 2007): 43–74. http://dx.doi.org/10.2308/0148-4184.34.2.43.
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Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain and suggests that there are potential inconsistencies in the manner in which accountants were counted. While accounting historians may rely on the high level of accuracy in transcribed versions of the CEBs, transcription errors have been discovered in relation to female accountants, those pursuing occupations spelt in ways closely resembling “accountant,” and individuals possessing complex occupational titles. Caution in respect of entries relating to accountant clerks is also suggested.
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Subaciene, Rasa, and Kastytis Senkus. "ACCOUNTANT’S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS." CBU International Conference Proceedings 5 (September 23, 2017): 833–39. http://dx.doi.org/10.12955/cbup.v5.1034.
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The profession of the accountant has many aspects. Accountants shape the largest amount of information in an enterprise and play an important role in the enterprise's activity. This profession is highly regulated, very responsible and usually includes a wide range of topics: including but not limited to different spheres of accounting, formation of accounting policies, or even information system for enterprises. This suggests the need for an investigation into the accountant's profile, in order to determine the set of features which ideally should be developed for the profession. The purpose of the article is to investigate the accountant's profile from the perception of students and practitioners. For the achievement of this purpose the following methods were used: a questionnaire-based study, information systematization, comparison, and summarization. The results of the research from the study were used for the evaluation of the profile of the accountant, for the development of the necessary set of features an accountant should hold, and finally, the results may be used for the future assessment of accounting study programs of higher educational institutions.
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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 the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.
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Mutia, Karmila Dwi Lestari. "FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA DAN ALUMNI AKUNTANSI DALAM MEMILIH KARIR PROFESI SEBAGAI AKUNTAN DI KOTA KUPANG." JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 7, no. 1 (January 31, 2019): 55–73. http://dx.doi.org/10.35508/jak.v7i1.1304.
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Salah satu yang diminati saat ini adalah profesi akuntansi, terdapat 4 (empat) jenis profesi akuntan, yaitu akuntan publik, akuntan pemerintah, akuntan perusahaan dan akuntan yang mendidik. Semua jenis profesi akuntansi masih memberikan peluang kerja yang besar bagi lulusan jurusan akuntansi, tetapi peluang ini tidak disertai dengan semakin banyaknya akuntan publik di Indonesia. Latar belakang fenomena ini adalah dasar dari penelitian ini. Pendekatan penelitian menggunakan analisis kuantitatif, dengan kuesioner sebagai instrumen penelitian, dan perhitungan menggunakan SPSS, hasil penelitian ini menemukan bahwa secara keseluruhan terdapat pengaruh persepsi mahasiswa akuntansi dan alumni dilihat dari keinginan karier akuntan dalam hal gaji keuangan, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja dan pertimbangan pasar tenaga kerja. Sedangkan dari Kesetaraan Gender disimpulkan bahwa secara keseluruhan tidak ada pengaruh pada persepsi siswa dan alumni akuntansi dalam pilihan karir akuntansi.
Kata kunci: Persepsi, Akuntansi, Mahasiswa, Alumni, Karir Akuntan
One of the interests at this time is the accounting profession, there are 4 (four) types of accountant profession, namely public accountants, government accountants, corporate accountants and educating accountants. All types of the accounting professions still provide large employment opportunities for graduates of accounting majors, but this opportunity is not accompanied by an increasing number of public accountants in Indonesia. The background of this phenomenon is the basis of this research. The research approach uses quantitative analysis, with questionnaires as research instruments, and calculates using SPSS, the results of this study found that overall there is an influence of perceptions of accounting students and alumni seen from the desire of accountant careers in terms of financial salaries, professional training, recognition professionals, social values, work environment and labor market considerations. Whereas from Gender Equality it was concluded that overall there was no influence on the perceptions of students and accounting alumni in the accounting career choice.
Keywords: Perceptions, Accounting, Students, Alumni, Accountant Careers
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Ahn, Paul D., and Kerry Jacobs. "Accountants’ incessant insecurity." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 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 balance, have resolved the insecurity problem, although a neoliberalism turn accompanied by New Public Management-style reforms has increased the number of accountants in public service. Therefore, the authors of the current study aim to fill this gap in the literature by exploring the identity transitions of South Korean (hereafter Korean) accountants who joined the public service. Design/methodology/approach The authors theorise the nature of the process of identity adaptation with conceptual tools from Pierre Bourdieu, such as habitus and capital, and examine whether the accountants took a “vision-of-division” or a “di-vision” strategy in the public service to secure their identity. For this purpose, the authors interviewed accountants and their non-accountant colleagues, and investigated other written sources, such as newspaper articles and business cards. Findings The authors found that Korean accountants in Big-4 firms dealt with the same insecurity issues as accountants in western countries and perceived public service as an attractive alternative to remove this insecurity. However, accountants who joined the public service found themselves confronted with different types of problems, such as accounting/costing work being regarded as demeaning, which made their identity insecure. Therefore, some accountants took a di-vision strategy that makes the difference between themselves and typical public servants less visible by avoiding accounting/costing work, using bureaucratic designations and de-emphasising their accounting credentials. Accountants took this strategy because the symbolic value of their accountancy qualifications grew weaker over time, due to the increase in the number of qualified accountants, and because the public service field valued bureaucratic habitus and capital more highly than those of the accountants. Originality/value From a methodological aspect, the authors collected participants’ business cards and analysed which designations/credentials they chose in order to create a certain perception. This analysis helped the authors understand how accountants work on their identity by de-emphasising accounting credentials to secure their identity in an organisational field. In a theoretical dimension, the current study argues that the symbolic capital of accounting credentials is dependent on the organisational and social context in line with Bourdieu, and, contrary to Bourdieu, on the supply and demand in the professional labour market.
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Wells, Paul. "Looking in the mirror." Pacific Accounting Review 27, no. 4 (November 2, 2015): 486–507. http://dx.doi.org/10.1108/par-09-2013-0091.
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Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.
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Wahyuni, Anugrah Nur, and Sri Ayem. "Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi." JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) 5, no. 1 (July 10, 2021): 1. http://dx.doi.org/10.36339/jaspt.v5i1.393.
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This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant.
Keywords: Perception, Motivation, Asas Kemandirian and Interest
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Yulianti, Melia. "Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan." Akuntansi dan Manajemen 11, no. 2 (December 1, 2016): 62–75. http://dx.doi.org/10.30630/jam.v11i2.93.
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Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, with mental accounting as the theoretical agreement. The results of the study show how accounting practices in the families of accountant and non-accountant families vary where not only the background of education but also related to employment, non-geographical and mental status needed by couples in practicing accounting in the household. for household partners in managing household finances.
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Putri, Sofie Yunida. "DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN." Behavioral Accounting Journal 2, no. 2 (December 24, 2019): 130–42. http://dx.doi.org/10.33005/baj.v2i2.44.
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This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technologicaldevelopments and increase his mastery of knowledge.
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Chasanah, Faridah Nur, Budiyono Budiyono, and LMS Kristiyanti. "Pengaruh Antara Penghargaan Finansial, Pengakuan Profesional Dan Motivasi Diri Mahasiswa Terhadap Minat Menjadi Akuntan Publik (Studi Empiris Pada Institut Teknologi Bisnis AAS Indonesia)." Jurnal Akuntansi dan Pajak 22, no. 1 (July 30, 2021): 289. http://dx.doi.org/10.29040/jap.v22i1.2788.
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A career as a public accountant is considered to have good prospects, but the growth of accounting graduate students who choose to become public accountants in Indonesia is still considered very small. The small number of public accountants in Indonesia is a big opportunity for accounting students and can be a consideration for accounting students who have an interest in becoming a public accountant. The purpose of this study was to determine whether financial rewards, professional recognition and self-motivation of students affect student interest in becoming public accountants. Samples with certain considerations in this study were students of the S1 study program class of 2017 at ITB AAS Indonesia, totaling 60 students. The method of analysis in this study uses statistical multiple regression analysis. The conclusion that can be drawn from this study is that the variables of financial rewards, professional recognition and self-motivation of students together have a significant effect on students' interest in becoming public accountants. The variables of financial reward and professional recognition did not have a significant effect on students 'interest in becoming public accountants, while the variable of student self-motivation had a significant effect on students' interest in becoming public accountants.
Keywords: interest in becoming a public accountant, financial rewards, professional recognition and student self-motivation.
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Pangestu, Juan Carlos, Phebyana Margaretha, and Tristian Valentino. "Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia." Owner 6, no. 2 (April 6, 2022): 1867–79. http://dx.doi.org/10.33395/owner.v6i2.809.
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Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.
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PHẠM, THUÝ THỊ PHƯƠNG, and MINH THỊ HOÀNG MAI. "User satisfaction and individual performance in information technology environment: accounting view." Science & Technology Development Journal - Economics - Law and Management 5, no. 2 (April 18, 2021): first. http://dx.doi.org/10.32508/stdjelm.v5i2.708.
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In the 4th industrial revolution, there is the need for exploring new knowledge about the impact of information technology (IT) on corporate governance. Accounting is considered a supportive activity for corporate governance, so this study focuses on examining some factors that might affect accountants' job performance in IT environment. This work uses survey approach for collecting empirical data. Based on data from 177 accountants in 114 businesses, PLS analysis results show that the satisfaction has a significant impact on the job performacne of accountants in the IT environment. Factors including management support and training have positive impacts on accountant' satisfaction in the process of implementing accounting software/ ERP in enterprises. The type of software has not a moderator variable in the relationship between satisfaction and accountant' job performance in IT context. These results have suggested some implications to support the succes in the implemention of IT for the accounting informatuon system.
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Wardoyo, Trimanto Setyo, Tatik Budiningsih, Herman Kambono, and Elvira Veronica. "Persepsi Mahasiswa Akuntansi Terhadap Independensi Akuntan Publik: Studi Empirik pada Mahasiswa Akuntansi di Bandung." Jurnal Akuntansi 13, no. 2 (November 3, 2021): 378–87. http://dx.doi.org/10.28932/jam.v13i2.4020.
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Abstract
This study aims to determine the perceptions of accounting students towards the independence of public accountants in the city of Bandung. Positive perceptions indicate that the accounting profession, especially public accountants, has a proper place in accounting students. Through a questionnaire distributed with a sample of accounting students in the city of Bandung, with a target sample size of 60 students. From 137 respondents gathered, it can be seen based on the results of the analysis that students majoring in accounting in Bandung perceive that public accountants in Indonesia are not independent. In addition, the results of this study are expected to be inference for accounting students in Indonesia. The results of this study also show that there are differences in the perceptions of students majoring in accounting in Bandung who have never and who have taken auditing courses on the independence of public accountants in Indonesia.
Keywords: Perception, Independence, Accounting Profession, and Public Accountant
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SATRIA, MUHAMMAD RIZAL. "Pilihan Karir Lulusan Program Studi Akuntansi Keuangan di Politeknik Pos Indonesia." JURNAL RISET AKUNTANSI JAMBI 2, no. 2 (June 30, 2019): 23–29. http://dx.doi.org/10.35141/jraj.v2i2.389.
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Challenge in the accounting profession has competitively increased since the implementation of the ASEAN Economic Community (AEC) by 2015. The Indonesian accounting graduates should be ready to face a very tight competition with other graduates from outside Indonesia. Therefore, the strategy needs to be prepared, to help graduates determine selections carrier they will take. The carrier selections for graduates are the very beginning stage of career establishment. Economics-Accounting Graduates will be facing different selections of accountant profession, such as government accountants, accountants educators, company accountants, and public accountant. Or even accounting graduates can also have a career outside the accounting field if they are talented and expertise enough in another field. There are many studies related to career selections of accounting graduates has been made, but this kind of research has not been done in Financial Accounting Studies Program at the Politeknik Pos Indonesia. This research was quantitative with a descriptive cross-sectional design. The study was conducted in October 2016 using a questionnaire with a sample as many as 51 graduates using a whole sampling technique. The results showed that the majority of graduate accounting courses at the Politeknik Pos Indonesia in 2016 were female (70.59%) and the most demanding professions are Public accountants (37.25%). The location is the most demanding jobs are in Indonesia (36.47%). Selection work sector showed no significant differences between the public sector (45.09%) and private (47.05%).
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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.
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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.
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Mulyadi, Akhmad, Dewi Komala Sari, and Fityan Izza Noor Abidin. "Perspektif Mahasiswa Tentang Goal Orientation, Kualitas Akuntan Pendidik, Praktisi dan Non Praktisi Terhadap Kualitas Mahasiswa Akuntansi." Journal of Accounting Science 6, no. 2 (September 20, 2022): 197–209. http://dx.doi.org/10.21070/jas.v6i2.1623.
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In this study, the objectives to be achieved are: Testing the effect of Goal Orientation on the Quality of Accounting Students.Testing the influence of the Quality of Accountants Educating Practitioners on the Quality of Accounting Students. Testing the effect of the Quality of Accountants Educating Non-Practitioning on the Quality of Accounting Students. The sample used in this study was 126 respondents from accounting students at the Muhammadiyah University of Sidoarjo in semesters 6 and 8. The primary data used was obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The analytical tool used is multiple linear regression analysis, t test and F test using SPSS (Statistical Package for Social Science) version 18.0 for windows. The results of the research based on the validity and reliability test showed that the data obtained were valid and reliable. Based on the t-test shows the results that Goal Orientation has no significant effect on the Quality of Accounting Students. While the Quality of Practitioner Educator Accountants has a significant influence on the Quality of Accounting Students. However, the Non-Practical Educator Accountant Quality variable shows that the Non-Practical Educator Accountant Quality does not have a significant effect on the Accounting Student Quality.
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Prabowo, Adia Adi. "FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 28, no. 2 (July 25, 2020): 160–75. http://dx.doi.org/10.32477/jkb.v28i2.208.
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Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.
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Haitam, R. Ibnu, and Misnen Ardiansyah. "Adopsi Kode Etik Internasional AAOIFI bagi Akuntan Islam Indonesia." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 2 (August 8, 2022): 684–703. http://dx.doi.org/10.47467/alkharaj.v5i2.1282.
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Various accounting scandals, financial cases and unethical practices violating laws and standards still occur today in Indonesia. Indonesia's code of ethics for Islamic accounting needs to be formulated in line with the development of sharia accounting practices that are widespread in the world of Islamic banking and Indonesia's dynamic sharia economy with high complexity. Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with Islamic accounting expert from IAI and ulama (scholars) in the Indonesian Ulema Council (MUI). The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.
Keywords: Islamic Accounting, Code of Ethics, Accountants
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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 (July 29, 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 Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"
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Honorio, Filippi Mickael Martini, Elvis Joel Rodrigues da Silva, Silvana Anita Walter, and Sidnei Celerino da Silva. "Public perception of the accounting professional through the movie “The Accountant”." Revista Catarinense da Ciência Contábil 21 (February 11, 2022): e3225. http://dx.doi.org/10.16930/2237-7662202232252.
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With the goal of understanding how the image of accountants is portrayed by the media, we analyzed elements of legitimacy proposed by Suchman (1995) and stereotypes linked to the image of the accountant found in the movie “The Accountant” (2016). The research is documentary, descriptive and qualitative. To analyze and interpret data, we used the Categorical Content Analysis proposed by Bardin (2010), and the categories were determined beforehand. It was found that the elements of legitimacy were present regarding pragmatic legitimacy in the way the accountant dresses, his involvement in criminal activities, the demonstrating of his technical capacity. Regarding moral legitimacy, there are conflicting ethical dilemmas in the actions of the accountant, a specialist in dirty money. Regarding cognitive legitimacy, he is seen as someone who pleases his clients and does not always choose the profession by affinity. Regarding stereotypes, there was a discrepancy between genders, relationship difficulty, lack of sense of humor and that the accounting professional presents accurate logical and mathematical reasoning and competence in their functions. As research contributions, therefore, we can highlight the elucidation of distortions found involving the image of accountants in empirical studies, in relation to what is portrayed by the media, by the movie under analysis, seeking to combat negative images of the profession by identifying how they arise. The accounting field benefits from this with a possible shift in the popular perception of the importance of accountants for companies, by understanding that the criminal professional, exposed in the current media, are different from the professional required by the job market.
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Koske, M. S., I. V. Voyutskaya, and Y. G. Mishuchkova. "TRANSFORMATION OF THE ACCOUNTING PROFESSION: A REVIEW OF CURRENT TRENDS AND PROSPECTS." Intellect. Innovations. Investments, no. 5 (2022): 37–46. http://dx.doi.org/10.25198/2077-7175-2022-5-37.
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The relevance of the study of the results of the impact of digitalization on such a mass economic profession as an accountant is due to the fact that existing information processing technologies are already calling into question the very need for human participation in the accounting process. The numerous opinions presented in the domestic and foreign scientific discourse on the prospects for the existence of the accounting profession are diverse. Some scientists predict its disappearance soon enough, others prove the absence of objective reasons to expect such a scenario. The purpose of the article is to compare different points of view on the problem of the existence of the accounting profession in the foreseeable future, based on a number of scientific publications devoted to the professional activities of accountants and their academic training in the context of the widespread introduction of digital technologies, to summarize existing approaches to forecasting the professional future of accountants and accounting education, to identify conceptual directions of its diversification. Materials and methods. The research is based on the study of foreign and domestic thematic literature and an attempt to further analyze the problem of the impact of digitalization on the accounting profession and accounting education. Results. The main trends in the modern accounting profession aimed at the interaction of an accountant with digital technologies are identified, conclusions are presented based on the results of domestic and foreign case studies that can be useful in developing key directions for the development of domestic accounting education, its modernization due to the increase in the intellectual component of the accountant’s work and the emergence of new types of accounting.
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Sukanto, Eman, and Widaryanti Widaryanti. "PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 14, no. 1 (June 30, 2019): 42–58. http://dx.doi.org/10.34152/fe.14.1.42-58.
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This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students in the Jakarta and Central Java regions. This study uses a purposive sampling technique in data collection. Data was obtained by distributing questionnaires to each group. A total of 156 questionnaires were collected. Government auditor samples were distributed to Central BPK employees and inspectors in Central Java, Public Accountants, Internal Auditors, Corporate Accountants in several large companies in Jakarta and Central Java. While the questionnaire for lecturers and senior students was distributed to PTN and PTS in Jakarta and Central Java. Data analysis was carried out with One Way Analysis of Variance (Annova). The results showed that there is no difference in perception between government auditors and internal government, public accountants, corporate accountants, company internal auditors, accounting lecturers and accounting students about the capabilities that must be possessed by forensic accountants. There are differences in perceptions between government internal auditors, public accountants, corporate internal audits and accounting lecturers with senior accounting students about the capabilities that must be possessed by forensic accountants. There is no difference in perception between government auditors and company accountants with senior accounting students about the capabilities that must be possessed by forensic accountants. In addition, overall respondents gave a high assessment of the knowledge, traits, skills and abilities that Forensic Accountants must possess. This shows that the respondent agrees that a forensic accountant needs to have high abilities according to the AICPA FVS Section criteria.
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Handayani, Retno Tri. "PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK." Jurnal Akuntansi Indonesia 7, no. 1 (September 10, 2018): 81. http://dx.doi.org/10.30659/jai.7.1.81-94.
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This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study
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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (June 30, 2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.
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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accounting in fraud investigation in view of accounting professionals, financial analysts and auditors in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. We recommend among others that the government of Bahrain should enact an Act that will make forensic accounting a practice in Bahrain so that economic and financial crimes can become history.