Journal articles: 'Accounting. Accounting'

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (December 1, 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 and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.

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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting." Auditor 6, no. 6 (July 3, 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 (March 22, 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 (April 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 indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...

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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (April 30, 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. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 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 acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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

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

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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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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (June 24, 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 (June 30, 2019): 733–34. http://dx.doi.org/10.31142/ijtsrd23896.

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

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

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 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 accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

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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 factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41

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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 (June 17, 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 sample used in this study was 76 respondents. The method of analyzing the data applied was multiple linear regressions.From hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) Motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student.Key words: Family’s Environment, Motivation, Perception, Intention and Public Accountant

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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 (October 14, 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 how Jasanoff’s work facilitates constructing critical, reflexive approaches to accounting for non-financial matters consistent with agonistics-based CDAA. Findings Jasanoff’s four proposed focal points for developing new analytical tools for accounting for non-financial matters and promoting participatory governance – framing, vulnerability, distribution and learning – are argued to be useful in conceptualising possible CDAA technologies. These aspects are all currently ignored or downplayed in conventional approaches to accounting for non-financial matters, limiting accounting’s ability to promote more socially just and ecologically sustainable societies. Originality/value The authors introduce Jasanoff’s work on technologies of humility to show how CDAA, informed by Jasanoff’s proposed focal points, can help to expose controversial issues that powerful interests prefer to obscure, to surface the normative foundations of technocratic analytic methods, to address the need for plural perspectives and social learning and to bring all these aspects “into the dynamics of democratic debate” (Jasanoff, 2003, p. 240). As such, they provide criteria for constructing accounting technology consistent with agonistics-based CDAA.

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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. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.

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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. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.

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DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (September 1, 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 “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.

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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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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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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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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 the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

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Smith, Sheldon R. "Accounting for Non-Accounting Majors: Questions for Accounting Academics." Critical Perspectives on Accounting 9, no. 5 (October 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 (May 28, 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 business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.

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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 (November 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 (February 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 are non-autonomous.JEL Codes: Q3, E2

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Napier, Christopher J. "Accounting history and accounting progress." Accounting History 6, no. 2 (November 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 (March 1997): 52–56. http://dx.doi.org/10.1108/eb025498.

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Montagna, Paul. "Accounting elites and accounting theory." Accounting, Organizations and Society 16, no. 1 (January 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 (January 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 (July 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 of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.

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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 (December 3, 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 accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.</em></p>

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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 (March 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 (February 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 in digital technologies strengthening for the medium term in accounting processes making it possible to take the profession to a new level. It is determined that in the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. It is investigated that the concepts of «accounting digitalization» and «digital accounting transformation» should to be somewhat distinguished, as the first term is a process associated with the change of certain elements related to accounting communication preceding the digital transformation of accounting as a system. At present, the accounting digitalization enables business owners and their accountants to perform functional tasks faster and more accurately, as well as to interpret and compile financial statements more effectively. Hence, business owners can focus on their strategic goals and solve complex tasks, such as ensuring effective cash flow management. The advantages of the accounting system digitalization are defined, the methods of accounting procedures using digital technologies are investigated in this paper. In general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

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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 (October 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 (December 24, 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 opportunity to get an accountant degree. Opportunities have been widely opened but the problem now is the willingness of every accounting student himself to continue his education at Accounting Professional Education. Methodology/Technique – Using 296 accounting students from Bogor, Bandung, Purwokerto, Batam, Gorontalo UT Regional Offices, we run the form of Structural Equation Model (SEM) to test the accounting students’ motivation to follow Accounting Professional Education. Meanwhile for the measurement model in this study using a Confirmatory Factor Analysis (CFA) which shows a latent variable measured by one or more observed variables. Findings – The result shows that quality motivation has a significant effect towards the interest of accounting students at undergraduate degree of Accounting Study Program at Universitas Terbuka to follow the Accounting Professional Education. Novelty – This finding implies that the greater the motivation of the quality of students, the greater their interest in taking the Accounting Professional Education. Type of Paper: Empirical Keywords: Accounting Professional Education, Motivation, Interest Reference to this paper should be made as follows: Irma; Hartati, N; 2019. The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education, Acc. Fin. Review 4 (3): 79 – 86 https://doi.org/10.35609/afr.2019.4.3(3) JEL Classification: A29, M41, M49.

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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 (March 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 (November 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 (December 30, 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 description have been presented concerning organizational stage of organization accounting by us.

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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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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 (June 17, 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 survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.

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Christensen, John. "Accounting Errors and Errors of Accounting." Accounting Review 85, no. 6 (November 1, 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 information channel, and accountants must consider the role of accounting when it supplements other information sources. This commentary discusses the consequences of endogenous errors. Errors are inherent to accounting, and accountants must address them.

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

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Journal articles on the topic 'Accounting. Accounting'

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