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Journal articles on the topic 'Accounting Accounting Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 15 February 2022

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1

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

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

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2

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

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

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

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

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

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

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

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

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

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

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8

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

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

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

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

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

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H, Supriya. "Forensic Accounting – Emerging Trend in Indian Accounting Field." International Journal of Trend in Scientific Research and Development Volume-3, Issue-4 (2019): 733–34. http://dx.doi.org/10.31142/ijtsrd23896.

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12

Rimaben A, Kalola, and Chauhan Lalit R. "Accounting Standard (AS) 30 Accounting for Financial Instruments." Indian Journal of Applied Research 1, no. 7 (2011): 4–6. http://dx.doi.org/10.15373/2249555x/apr2012/2.

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13

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

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

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

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15

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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23

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

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

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

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25

Jones, Michael, and Patricia Stanton. "Negative accounting stereotype: Enron cartoons." Accounting History 26, no. 1 (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 reshap

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

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

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

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

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Smith, Sheldon R. "Accounting for Non-Accounting Majors: Questions for Accounting Academics." Critical Perspectives on Accounting 9, no. 5 (1998): 524–25. http://dx.doi.org/10.1006/cpac.1996.0292.

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Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering b

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Loboda, N. O., O. М. Chabaniuk, and I. S. Sebestyanovych. "Managerial Accounting in the Structure of Accounting Activity of Enterprise." Business Inform 11, no. 502 (2019): 265–70. http://dx.doi.org/10.32983/2222-4459-2019-11-265-270.

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CAIRNS, ROBERT D. "Sustainability accounting and green accounting." Environment and Development Economics 5, no. 1 (2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.

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Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions

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Napier, Christopher J. "Accounting history and accounting progress." Accounting History 6, no. 2 (2001): 7–31. http://dx.doi.org/10.1177/103237320100600202.

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Miller, Peter. "ACCOUNTING THE LIMITS OF ACCOUNTING." Measuring Business Excellence 1, no. 3 (1997): 52–56. http://dx.doi.org/10.1108/eb025498.

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34

Montagna, Paul. "Accounting elites and accounting theory." Accounting, Organizations and Society 16, no. 1 (1991): 93–99. http://dx.doi.org/10.1016/0361-3682(91)90034-c.

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Mouritsen, Jan. "Accounting, culture and accounting-culture." Scandinavian Journal of Management 5, no. 1 (1989): 21–47. http://dx.doi.org/10.1016/0956-5221(89)90004-3.

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

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

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

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

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Carver, M. Robert, and Thomas E. King. "Attitudes of accounting practitioners towards accounting faculty and accounting education." Journal of Accounting Education 4, no. 1 (1986): 31–43. http://dx.doi.org/10.1016/0748-5751(86)90021-7.

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Gallhofer, Sonja, and Jim Haslam. "BEYOND ACCOUNTING: THE POSSIBILITIES OF ACCOUNTING AND “CRITICAL” ACCOUNTING RESEARCH." Critical Perspectives on Accounting 8, no. 1-2 (1997): 71–95. http://dx.doi.org/10.1006/cpac.1996.0087.

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Panasyuk, V., T. Burdeniuk, and N. Muzhevych. "Peculiarities of digital accounting transformation." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.

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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting i

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Gray, Rob. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?" Accounting, Organizations and Society 27, no. 7 (2002): 687–708. http://dx.doi.org/10.1016/s0361-3682(00)00003-9.

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Irma, Irma, and Noorina Hartati. "The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education." Fall 4, no. 3 (2019): 79–86. http://dx.doi.org/10.35609/afr.2019.4.3(3).

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Objective – This study aims to investigate the motivation and interest of Accounting Students at Economy Faculty of UT to participate in Accounting Professional Education, several motivational factors such as quality, career, economy, degree, and achievement. Accounting Professional Education has been implemented since September 2002, with the commencement of Accounting Professional Education, the title of accountant is no longer the monopoly of certain state universities are given special privileges by the Ministry of National Education. Thus, all Accounting graduates have the same opportunit

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Trethewey, Natasha. "Accounting." Callaloo 19, no. 2 (1996): 349. http://dx.doi.org/10.1353/cal.1996.0087.

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Pacini, Carl, William Hillison, and David Sinason. "Accounting." Business Horizons 42, no. 2 (1999): 3–7. http://dx.doi.org/10.1016/s0007-6813(99)80002-0.

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Sykianakis, Nicos. "Accounting." Monash Business Review 3, no. 3 (2007): 7. http://dx.doi.org/10.2104/mbr07053.

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Semenets, Anna, and Kateryna Shymanska. "ORGANIZATIONAL SUPPORT OF ACCOUNTING FOR ELECTRONIC MONEY." International Journal of New Economics and Social Sciences 4, no. 2 (2016): 0. http://dx.doi.org/10.5604/01.3001.0010.3923.

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Procedure of accounting organization for electronic money by methodical, technical and organizational stages has been defined. Methodical step of accounting organization of electronic money includes a range of specific application elements of accounting method (documentation, registration, synthesis, communication of information). Technical stage of e-money accounting includes the choice of Cloud-computer accounting form that enables multifunctional access to an accounting system. The main duties of the accountant on accounting for electronic money that is necessary to register in job descript

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

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

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

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

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Christensen, John. "Accounting Errors and Errors of Accounting." Accounting Review 85, no. 6 (2010): 1827–38. http://dx.doi.org/10.2308/accr.2010.85.6.1827.

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ABSTRACT: Accounting should pay more attention to errors, as errors are essential for the updating of beliefs. Accounting is an information system, and errors are the carriers of information according to Bayes’ Theorem. Accountants are primarily concerned with the mean (value), but the variance of accounting numbers is equally important. Only autocorrelation makes historical accounting relevant for decision purposes. Endogenous errors of accounting are more common than acknowledged. First, the accounting model is linear, whereas the world is nonlinear. Second, accounting is not the only inform

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윤소라. "Accounting Quality and International Accounting Convergence." Korea International Accounting Review ll, no. 37 (2011): 255–80. http://dx.doi.org/10.21073/kiar.2011..37.011.

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