Academic literature on the topic 'Accounting profession'

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Journal articles on the topic "Accounting profession"

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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t
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Dewi, Pande Made Utariyani, and Anak Agung Ngurah Agung Kresnandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik." E-Jurnal Akuntansi 29, no. 1 (2019): 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.

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Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show
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Sari, Devi Novita, and Dwi Tirta Kencana. "Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 6, no. 4 (2025): 701–6. https://doi.org/10.47065/ekuitas.v6i4.7230.

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The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a caree
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Shenderivska, Yuliya. "Retrospective of the Accounting Profession Development: A Civilizational Approach." Oblik i finansi, no. 2(96) (2022): 49–57. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-49-57.

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Over the last decade, several lists of professions that will disappear soon have been published. In this aspect, the rapid development and spread of innovation, and digitalization of management processes threaten the existence of the accounting profession in its current traditional form. The article aims to outline the patterns of further evolution of the accounting profession in terms of scientific and technological progress based on the analysis of the history of the emergence and formation of accounting as a professional activity. The role of the accountant in the socio-economic structure o
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Listyorini, Inon, Ehrmann Suhartono, and Taufik Bin Abad. "Understanding of the Accountant's Code of Ethics and Ethical Behavior of Accounting Students." International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 4, no. 2 (2022): 83–89. http://dx.doi.org/10.46923/ijbhes.v4i2.199.

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This research aims to describe the understanding of the accounting profession code of ethics, ethical behavior, and the influence of understanding the accounting profession code of ethics on the ethical behavior of accounting students. The research was conducted by survey method, with respondents as many as 59 students who had taken Basic Auditing courses. Descriptive statistics describe a much lower ethical behavior score than the average response score to all aspects of the accountant profession's code of conduct understanding. Regression testing results show that understanding the accountin
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Georgiou, Melissa, Robyn Cameron, and Stephanie Schleimer. "A study into the image of the accountant: How undergraduate students perceive the accounting profession and what influences this perception." Corporate Ownership and Control 21, no. 2 (2024): 52–69. http://dx.doi.org/10.22495/cocv21i2art5.

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While accounting matters more than ever in our modern society, the image of the accountant remains less understood. This study explores perceptions of the image of the accountant of university students in first, second and third-year courses across both accounting and non-accounting majors. Despite ranking among Australia’s growing professions, undergraduate enrolments and new entrants to professional associations are falling. Disruptive change necessitates a shift from the stereotypical “bean-counter” image to that of a strategic advisor. This study examines how distance from the profession a
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Kleinman, Gary G., and Gail E. Farrelly. "A Comment On The Accountability Of The Accounting Profession." Journal of Applied Business Research (JABR) 12, no. 2 (2011): 75. http://dx.doi.org/10.19030/jabr.v12i2.5828.

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<span>This essay reflects on the history, present status, and future promise of the accounting profession. Comparisons are drawn between accounting and the professions of medicine and law. The critique of the profession made by Walter P. Schuetze, former Chief Accountant to the SEC, and the formal response of the profession to this critique are examined. The essay also provides some preliminary suggestions for limiting the use of accounting techniques that do not conform to professional literature and practice. Included in the essay is a discussion of the 1994 report of the Advisory Pane
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Kamil, Islamiah, Haidar Ghazy Arkan, and Donie Fadjar Kurniawan. "Stereotypical Representation Of Professional Behavior Of Accountants In Cinematographic Technology Based On The Code Of Ethics Of The Accounting Profession." Dinasti International Journal of Economics, Finance & Accounting 5, no. 5 (2024): 5213–24. https://doi.org/10.38035/dijefa.v5i5.3429.

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This study aims to analyze the stereotypical representation of accountant professional behavior in cinematographic technology and how the stereotypical representation of accountant professional behavior is in accordance with or contrary to the code of ethics of the accounting profession. In the media of cinematography, accountants are often depicted with certain stereotypes that can affect the public's perception of the accounting profession. This study uses a qualitative method with content analysis from various movies and television series featuring accountant characters. Data was collected
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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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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 (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 stude
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Dissertations / Theses on the topic "Accounting profession"

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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is use
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Yip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.

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Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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Yip, Man-shan Tammy, and 葉文珊. "Total quality management for the accounting profession." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.

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Peace, Collin. "Implications of Emerging Technologies on the Accounting Profession." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.

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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or
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Kyriacou, Orthodoxia Nicos. "Gender, ethnicity and professional membership : the case of the UK accounting profession." Thesis, University of East London, 2000. http://roar.uel.ac.uk/1279/.

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The thesis aims to explore the experiences of minority ethnic women accountants in the UK through the use of the oral history method. It seeks to give visibility to the experience(s) of professional women accountants from minority ethnic communities who have to date remained largely invisible in accountancy literature. It is argued that part of the reason for this invisibility lies in the methods employed in accounting research and the operation of statistics issued by the accounting profession. The author argues that one way round this can be achieved through the use of oral history. Although
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Williamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.

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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public acc
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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporati
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Evans, Claire. "Accounting for gender : a historical evaluation of the gendered hierarchy of the UK accounting profession." Thesis, University of Roehampton, 2016. https://pure.roehampton.ac.uk/portal/en/studentthesis/accounting-for-gender(bc134a42-2411-4078-8f0b-fc19c92e38bc).html.

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‘Accounting has come to occupy an ever more significant position in the functioning of modern industrial societies’ (Burchell et al 1980: 5). Almost 40 years have elapsed since this comment was made and during that time the UK accounting profession has secured a fundamental presence in the neoliberal global economy, wielding great power. However, the scale and scope of accounting’s success has been gender asymmetrical; women accountants have not achieved commensurate success with men either in terms of ICAEW membership or Big 4 partner numbers. This thesis charts the role and performance of wo
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Kong, Yook-seng, and 江毓星. "Personnel management in accounting profession: the challenges of small firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B31264116.

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Books on the topic "Accounting profession"

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American Institute of Certified Public Accountants, ed. The Accounting profession in Nigeria. American Institute of Certified Public Accountants, 1993.

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American Institute of Certified Public Accountants. and Ernst & Young., eds. The Accounting profession in Denmark. American Institute of Certified Public Accountants, 1994.

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Reconta Ernst & Young (Italy), ed. The Accounting profession in Italy. 2nd ed. American Institute of Certified Public Accountants, 1991.

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

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(Firm), Pannell Kerr Forster, Svensson, Erikson & Tjus., and American Institute of Certified Public Accountants., eds. The Accounting profession in Sweden. American Institute of Certified Public Accountants, 1987.

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BEFEC Mulquin & Associes., Internationally BDO, Seidman & Seidman/BDO., and American Institute of Certified Public Accountants., eds. The Accounting profession in France. American Institute of Certified Public Accountants, 1988.

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American Institute of Certified Public Accountants., Deloitte & Touche., and Galaz, Gómez Mortín, Chavero, Yamazaki (Firm), eds. The Accounting profession in Mexico. 2nd ed. AICPA, American Institute of Certified Public Accountants, 1992.

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American Institute of Certified Public Accountants., Forum Touche Ross, and Deloitte Touche Tohmatsu International, eds. The Accounting profession in Norway. American Institute of Certified Public Accountants, 1993.

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Coopers & Lybrand. and Harteneck, Lopez & Cia., eds. The Accounting profession in Argentina. American Institute of Certified Public Accountants, 1989.

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Fawzi, Laswad, David Tong & Company., and American Institute of Certified Public Accountants., eds. The Accounting profession in Singapore. AICPA, American Institute of Certified Public Accountants, 1993.

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Book chapters on the topic "Accounting profession"

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Rodrigues, Lúcia Lima, Maria Clara Bugarim, and Russell Craig. "The Brazilian accounting profession and accounting education." In The Routledge Companion to Accounting in Emerging Economies. Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-12.

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Richardson, Alan. "The Accountancy profession." In The Routledge Companion to Critical Accounting. Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-8.

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Baker, Richard. "The audit profession." In The Routledge Companion to Critical Accounting. Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-9.

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Stein Smith, Sean. "A Changing Profession." In Shifting from Accounting Practitioner to Academia. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67546-2_1.

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Velayutham, Sivakumar, and Sabri Al-Segini. "Accounting Profession and Accounting Education in the Gulf Countries." In Accounting, Finance, and Taxation in the Gulf Countries. Palgrave Macmillan US, 2008. http://dx.doi.org/10.1057/9780230614543_7.

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Krasodomska, Johanna, and Ewelina Zarzycka. "The accounting profession and the SDGs." In The Routledge Handbook of Accounting for the Sustainable Development Goals. Routledge, 2024. http://dx.doi.org/10.4324/9781003404118-4.

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Neri, Marc Peter. "Virtue ethics and the accounting profession." In The Routledge Handbook of Accounting Ethics. Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-7.

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Kraten, Michael, and Martin T. Stuebs. "Corporate Sustainability and Social Responsibility in the Accounting Profession." In Accounting Ethics Education. Routledge, 2021. http://dx.doi.org/10.4324/9781003017509-6.

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Haynes, Kathryn. "Liberal feminism and equal opportunities within the accounting profession." In Accounting for Feminism. Routledge, 2025. https://doi.org/10.4324/9781032636603-3.

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Sidhu, Jasvinder, Soma Pillay, and Mahesh Joshi. "Sociology of the Professions and Accounting." In Understanding the Sociology of the Accounting Profession. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-1572-9_2.

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Conference papers on the topic "Accounting profession"

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Rnjak Punoš, Gligorija, and Goranka Knežević. "Transforming Accounting Through Digitalization - A New Era for the Profession." In FINIZ 2024. Singidunum University, 2024. https://doi.org/10.15308/finiz-2024-42-49.

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Kinstler, Thomas J. "Accounting and Corrosion Economics." In CORROSION 1986. NACE International, 1986. https://doi.org/10.5006/c1986-86388.

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The purpose of this paper is to discuss basic accounting terms and procedures to the corrosion technologist. The author is not a professional accountant and does not intend to provide recommendations or guidance in actual accounting decisions--rather the author intends to describe accounting for the general information of the audience and reader as an aid to understanding the makeup, significance and relationship of an organization's financial statements. Further, the author explores in slightly more detail those accounting procedures which would influence cash flows (such as expenses) relevan
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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g
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Durso, Samuel de Oliveira, Sonia Rosa Arbues Decoster, Jacqueline Veneroso Alves da Cunha, and Alessandra Martins de Freitas. "PROFESSIONAL IDENTITY FORMATION: AN INVESTIGATION WITH ACCOUNTING STUDENTS." In 17th International Conference on Education and New Learning Technologies. IATED, 2025. https://doi.org/10.21125/edulearn.2025.2448.

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Coslet, Aliona. "The challenges of the accounting profession." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.22.

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Contemporary professions, regardless of field, face a series of principles and challenges in their evolution. At the heart of these professions are specific activities, carried out regularly and based on appropriate training. The process of forming a profession involves distinct stages where careful thought, hard work and talent combine to develop relevant concepts, technical skills and abilities. Thus, the contemporary professional faces challenges in adapting to technological and social changes, maintaining quality standards and professional integrity, as well as in the efficient management
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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the ac­counting profession. This study aims to systematically explore how digital tech­nology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accoun­tants to navigate the evolving technological landscape. The research exam­ines various aspects, including the complex relationship between the account­ing profession and global technological changes, the evolving role of technol­ogy in accounting, and the necessary adjustments required in accounting e
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Frumusachi, Ludmila. "Accounting at the intersection with artificial intelligence: the contemporary challenge." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.13.

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The accounting profession stands out from other professions by assuming responsibility for all stakeholders involved in the activities of an economic entity (shareholders, employees, suppliers-creditors, banks, government, financial institutions, investors, etc.). Therefore, all events in an entity’s operations pass through the accounting profession, which means it is involved in all economic sectors (industry, trade, services, media), and the quality of these services has a direct impact on social life. The digitalization of the accounting profession is not a mere option but an inevitability
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Madarasz, Valerie. "Carbon Accounting: A New Profession." In Carbon Management Technology Conference. Carbon Management Technology Conference, 2012. http://dx.doi.org/10.7122/151598-ms.

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Racolciuc, Adina-Cosmina. "Future accounting professionals perception of the digitisation of the accounting field." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.20.

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In the context of the contemporary economy marked by continuous change, globalisation and major technological revolutions, the accounting field is characterised by significant transformations that can be observed from one reporting period to another. More specifically, we observe a continuous development of the role of the accountant in the digital age and for this reason we considered essential an analysis of the perception of future accounting professionals regarding the digitization of the financial accounting field. Therefore, our study will focus on meeting the following objectives: O1- e
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Peens, Shaun. "HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end032.

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In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, u
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Reports on the topic "Accounting profession"

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Bloomfield, Matthew, Ulf Brüggemann, Hans Christensen, and Christian Leuz. The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w20888.

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Lindell, Lisbeth. Nursing Group Supervision: Reflected Experience-based Knowledge. Malmö University, 2024. http://dx.doi.org/10.24834/isbn.9789178775590.

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This report describes a systematic pedagogical process model for clinical supervision. The model is group-based and applicable both in theoretical and clinical training. This model is based on the group participants' experiences in care work aimed at integrating practical and theoretical knowledge. The emotional part of the nursing process refers to nurturing caregivers and supporting the development of personal and empirical professional knowledge. The model is based on group participants' self-perceived experiences in care work.The method of instruction is equally applicable to professionals
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Allegretto, Sylvia A., and Dave Graham-Squire. Monopsony in Professional Labor Markets: Hospital System Concentration and Nurse Wages. Institute for New Economic Thinking Working Paper Series, 2023. http://dx.doi.org/10.36687/inetwp197.

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Rolling waves of consolidation have significantly decreased the number of hospital systems in the U.S. potentially affecting industry quality, prices, efficiency, wages and more. This research concerns the growth in hospital system consolidation in local labor markets and its effect on registered nurse wages. We first use a nonparametric preprocessing data step via matching methods to define MSA-specific samples of workers analogous to nurses outside of the hospital sector. This step enables an accounting of heterogeneous MSA-specific baseline wage growth, and yields a standardized measure of
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Antón Sarabia, Arturo, Santiago Bazdresch, and Alejandra Lelo-de-Larrea. The Influence of Central Bank's Projections and Economic Narrative on Professional Forecasters' Expectations: Evidence from Mexico. Banco de México, 2023. http://dx.doi.org/10.36095/banxico/di.2023.21.

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This paper evaluates the influence of central bank's projections and narrative signals provided in the summaries of its Inflation Report on the expectations of professional forecasters for inflation and GDP growth in the case of Mexico. We use the Latent Dirichlet Allocation model, a textmining technique, to identify narrative signals. We show that both quantitative and qualitative information have an influence on inflation and GDP growth expectations. We also find that narrative signals related to monetary policy, observed inflation, aggregate demand, and inflation and employment projections
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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], 2021. http://dx.doi.org/10.31812/123456789/4439.

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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information
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Briand, Etienne, Massimiliano Marcellino, and Dalibor Stevanovic. Inflation, Attention and Expectations. CIRANO, 2025. https://doi.org/10.54932/qxot2239.

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We investigate the role of attention in shaping inflation dynamics. To measure the general public attention, we utilize Google Trends (GT) data for keywords such as "inflation." For professional attention, we construct an indicator based on the standardized count of Wall Street Journal (WSJ) articles with "inflation" in their titles. Through empirical analysis, we show that attention significantly impacts inflation dynamics, even when accounting for traditional inflation-related factors. Macroeconomic theory suggests that expectations formation is a natural mechanism to explain these findings.
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Financial Management Assessment in Sovereign Operations:Technical Guidance Note. Asian Development Bank, 2025. https://doi.org/10.22617/tim250221-2.

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This publication outlines the requirements for planning, conducting, updating, presenting, and recording financial management assessments in sovereign operations financed or administered by the Asian Development Bank (ADB). Robust financial management is essential for effective project delivery and to ensure that ADB funds are used for their intended purpose. The guidance note sets out the methodology for assessing the financial management capacity of executing and implementing agencies, focusing on key areas such as budgeting, treasury, accounting, internal controls, audits, and funds flow. I
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