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Journal articles on the topic 'Accounting profession'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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Setyawardani, Lydia. "PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 1 (2017): 84. http://dx.doi.org/10.24034/j25485024.y2009.v13.i1.2119.

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The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a car

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Wilkerson, Jack E. "Accounting Educators as the Accounting Profession’s Trustees: Lessons from a Study of Peer Professions." Issues in Accounting Education 25, no. 1 (2010): 1–13. http://dx.doi.org/10.2308/iace.2010.25.1.1.

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ABSTRACT: The past decade has been a difficult period in the history of the accounting profession in the U.S. This challenging environment provides an opportunity for the accounting academy, acting as “trustees” for the integrity of the profession, to play a significant role in sustaining and enhancing the profession’s status as a profession. Generally, accounting educators play this role in two ways: through our practice-related scholarship and through our teaching. This paper draws on a recent comparative study of peer professions to offer insights to accounting educators as we seek to susta

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Fitriyanti, Rani, and Miya Dewi Suprihandari. "Analisis Etika Profesi Akuntan dalam Standar Internasional." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 2 (2022): 119–26. http://dx.doi.org/10.54443/sinomika.v1i2.156.

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This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of educa

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Metelytsya, Volodymyr, Oleksandr Petruk, Viktoriia Rozheliuk, Inna Balla, and Liubov Мedvid. "Institutionalization of the Accounting Profession: Ukrainian Case." Independent Journal of Management & Production 12, no. 3 (2021): s167—s186. http://dx.doi.org/10.14807/ijmp.v12i3.1534.

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The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its

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Ramadhan, Setiawan Budi, and Gunasti Hudiwinarsih. "The accounting students� perception towards accounting professions." Indonesian Accounting Review 5, no. 2 (2015): 179. http://dx.doi.org/10.14414/tiar.v5i2.648.

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This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition f

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Silva, Júlio César, Cristian Baú Dal Magro, and Marcia Zanievicz Da Silva. "GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING." RACE - Revista de Administração, Contabilidade e Economia 15, no. 2 (2016): 447. http://dx.doi.org/10.18593/race.v15i2.9914.

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<p>Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling<em>.</em> The research methodology is descriptive, documentary and the approach is quantitative. Data were

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Nabilah, Darin Farah, and Bambang Tjahjadi. "STEREOTIP POTRET PERILAKU PROFESI AKUNTAN DALAM SINEMATOGRAFI SESUAI DENGAN KODE ETIK PROFESI AKUNTAN." Owner 7, no. 3 (2023): 2443–60. http://dx.doi.org/10.33395/owner.v7i3.1459.

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The image of the accounting profession has been stereotyped in various visual and social media. Stereotypes strengthen the positive and negative characteristics of the accountant's own perceptions as well as the perception of public opinion in viewing the accounting profession. The research aim is to understand how the image of accountants is portrayed by the media as stated by Honorio et al. (2022) and stereotypes related to the image of an accountant found in the films The Accountant (2016), Tooi Bigltoi Fail (2011), Wanted (2008), The Dark Knight (2008), and Rock&Rolla (2008). The theor

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Saputri, Anjeli, and Nurul Fauziyyah. "Transisi Akuntansi Menuju Digitalisasi." MIZANIA: Jurnal Ekonomi Dan Akuntansi 3, no. 1 (2023): 300–310. http://dx.doi.org/10.47776/mizania.v3i1.632.

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The issue of the end of accounting in the digital era will threaten the existence of the accounting profession itself. The purpose of this study is to provide an overview of the accounting transition process towards digitization both in terms of profession, work assignments, learning process, and other related matters. As well as the strategy of the accounting profession in the digital era. The research method uses descriptive qualitative methods with interview data collection techniques involving accountant educators and accounting students from various public and private universities in Indo

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Al Miftahul Husna, Afrah Junita, and Tuti Meutia. "PEMILIHAN PROFESI AKUNTAN PUBLIK DENGAN NILAI-NILAI SOSIAL SEBAGAI PEMODERASI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SAMUDRA." Jurnal Mahasiswa Akuntansi Samudra 5, no. 3 (2024): 152–69. https://doi.org/10.33059/jmas.v5i3.10395.

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This study aims to determine the effect of financial rewards, professional recognition and labor market considerations on the interest in choosing the public accountant profession with social values as a moderating variable for students of the Accounting study program at the Faculty of Economics, Universitas Samudra. This research data is primary data using a questionnaire as a tool to collect data. The population in this study were students of the accounting study program at the Faculty of Economics, Universitas Samudra who had reached semester 7 (seven) at the time this research was conducte

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Widiantari, Ni Putu Dian, Ni Wayan Yuniasih, and I. Made Endra Lesmana Putra. "Menganalisis Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mengambil Sertifikasi Profesi CA Pada Mahasiswa Program Studi Akuntansi Universitas Hindu Indonesia." Hita Akuntansi dan Keuangan 5, no. 3 (2024): 187–99. http://dx.doi.org/10.32795/hak.v5i3.4487.

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This research aims to learn how students in the accounting program at the Hindu University of Indonesia feel about getting their Chartered Accountant (CA) professional certification and how that feels to them. There were 220 participants from the 2019 class of the Accounting Study Program at the Indonesian Hindu University's Faculty of Economics, Business, and Tourism. The study used multiple linear regression analysis on a sample size of 142 people selected using purposive sampling. This study found that students were more interested in pursuing Chartered Accountant Professional Certification

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Herlin, Herlin, and Marlinda Sari. "Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik." Agregat: Jurnal Ekonomi dan Bisnis 2, no. 2 (2018): 366. http://dx.doi.org/10.22236/agregat_vol2/is2pp366-376.

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This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of

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Rizki, Novia. "SOSIALISASI PROFESI AKUNTAN DAN KELAS INTERNASIONAL AKUNTANSI PADA SEKOLAH MENENGAH ATAS DI LOMBOK TIMUR." Jurnal Abdimas Gorontalo (JAG) 6, no. 2 (2023): 65–73. http://dx.doi.org/10.30869/jag.v6i2.1209.

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Accounting is a science that studies the preparation of financial reports and various types of financial analysis, while an accountant is a profession that carries out accounting. The accounting profession is very diverse, ranging from public accountants, corporate accountants, educator accountants, to government accountants. Each type of accounting profession has different qualifications, duties and responsibilities. For high school students, knowledge about the accounting profession is still very minimal, so socialization is needed regarding this matter. This community service activity is in

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Zhuk, Valerii, Serhii Ostapchuk, and Natalia Golub. "Causes and Consequences of the Formation and Development of the Institute of Professional Accountants." Oblik i finansi, no. 2(100) (2023): 23–28. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-23-28.

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Assumptions about the absence of a future in the accounting profession in the era of digitalization determine the need to assess the fundamental guidelines for its further development. The institutional theory considers accounting as an important socio-economic institute and the accountant as an informal carrier of this financial institution. Today, in practice, accounting occupies an important place not only in managing economic entities but also in adopting state decisions and decisions on the capital market. The article's purpose is to deeply investigate the phenomenon of the institute of p

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Muhammad, Mudhofar, and Wibison Yusuf. "Analysis of Sharia Accounting Students' Perceptions of the Public Accounting Profession." Journal of Economics, Finance And Management Studies 07, no. 09 (2024): 5584–94. https://doi.org/10.5281/zenodo.13729669.

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The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using th

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Ratnawati, Tika, and Sumaryanto Sumaryanto. "PENGARUH SKILL, PENGETAHUAN, DAN KARAKTERISTIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENEMPUH PENDIDIKAN PROFESI AKUNTANSI." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 2, no. 1 (2018): 52. http://dx.doi.org/10.12928/j.reksa.v2i1.17.

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Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad

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MIHAILA, Svetlana, Galina BĂDICU, and Violeta CODREAN. "Evolving Aspects Regarding the Accounting Profession in the Context of Digitalization: An Imperative of the 21st Century." Economica, no. 4(122) (January 2023): 44–61. http://dx.doi.org/10.53486/econ.2022.122.044.

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Currently, information technologies are a component part of almost every entity, structures that cannot keep up with new technologies are subject to the risk of disappearing over time. Through an exploratory approach, this research provides for the review of specialized literature regarding the image and evolution of the accounting profession, particularizing the study in the direction of the digitization of the profession, the skills and attributes of a professional accountant in the 21st century, the bibliometric analysis allowing the highlighting of the main aspects regarding productivity a

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Arthasari, Made Sri Rejeki, and Cokorda Gde Bayu Putra. "Pengaruh Motivasi, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat untuk Berkarir Sebagai Akuntan." Hita Akuntansi dan Keuangan 3, no. 3 (2022): 34–47. http://dx.doi.org/10.32795/hak.v3i3.2604.

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According to the International Federation of Accountants, what is meant by the Accounting Profession is all fields of work that use expertise in the field of accountants, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working for the government or accountants as educators. This paper was conducted by targeting Accounting Professional Education Students, Faculty of Economics and Business, Udayana University. All students of the accounting profession are defined as the population. The research sample is 46 people, and analyzed

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MARSYAF, Marsyaf. "Determinants Of Interest In Becoming A Public Accountant." International Journal of Environmental, Sustainability, and Social Science 2, no. 3 (2021): 266–72. http://dx.doi.org/10.38142/ijesss.v2i3.85.

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This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect o

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Sormin, Feber, and Deden Tarmidi. "Socialization of Introduction to Understanding The World of The Financial Profession for Students At State 9 Vocational High School, West Jakarta." MOVE: Journal of Community Service and Engagement 3, no. 4 (2024): 86–94. http://dx.doi.org/10.54408/move.v3i4.309.

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Purpose of activity PkM with title Socialization introduction Understanding the World of Professionals in the field finance For students at vocational schools for increase interests, hopes and interests For dream So expert profession field finance . Constitution Number 4 of 2023 concerning Financial Sector Support and Support (PPSK) consists of from Public Accountant (AP), Accountant Practicing (AB), Actuary, Public Appraiser, Tax Consultant , Notary , Legal Consultant , Financial Services Sharia Expert ; and other professions determined by the Ministry, Institution, or supervisory and supervi

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Koske, M. S., I. V. Voyutskaya, and Y. G. Mishuchkova. "TRANSFORMATION OF THE ACCOUNTING PROFESSION: A REVIEW OF CURRENT TRENDS AND PROSPECTS." Intellect. Innovations. Investments, no. 5 (2022): 37–46. http://dx.doi.org/10.25198/2077-7175-2022-5-37.

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The relevance of the study of the results of the impact of digitalization on such a mass economic profession as an accountant is due to the fact that existing information processing technologies are already calling into question the very need for human participation in the accounting process. The numerous opinions presented in the domestic and foreign scientific discourse on the prospects for the existence of the accounting profession are diverse. Some scientists predict its disappearance soon enough, others prove the absence of objective reasons to expect such a scenario. The purpose of the a

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Omane-Antwi, K. B. Omane-Antwi. "The role of the professional accountant in the economic development and empowerment of the nation." Pentvars Business Journal 5, no. 4 (2011): 6–26. http://dx.doi.org/10.62868/pbj.v5i4.87.

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There is certainly a growing need for professional accounting services. The economic growth of emerging economies like Ghana and the development of globalisation will keep on expanding the need for professional accounting services particularly assurance. It is now widely believed that the future of the accounting profession lies in developments already under way and the profession's market's interaction with its evolving environment. Technological developments as well as environmental challenges have demonstrated a shift in financial reporting requirements and public expectations. This paper w

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Haman, H., and M. Zinchenko. "Accountant profession and ethics of its behavior." Ways to Improve Construction Efficiency 2, no. 50 (2022): 172–79. http://dx.doi.org/10.32347/2707-501x.2022.50(2).172-179.

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The article reveals important aspects of the profession of an accountant, the ethical norms of accountant´s behaviour, and the social and moral norms of behavior for individuals in this professional group. The main objectives of business ethics are highlighted, including key components of the professional accounting ethics, which were originally developed in the United States in the form of an ethical code for accountants. The essence of professional ethics for accountants and auditors is defined as a code of relevant rules that determine the behavior of specialists in the workplace, as well a

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Pangestu, Juan Carlos, Phebyana Margaretha, and Tristian Valentino. "Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia." Owner 6, no. 2 (2022): 1867–79. http://dx.doi.org/10.33395/owner.v6i2.809.

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Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 gradua

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Melekhina, Tatyana Ignatievna, and Elena Ivanovna Sedova. "Main tasks of training accountants and auditors in the digital economy era." Uchenyy Sovet (Academic Council), no. 12 (November 20, 2023): 746–51. http://dx.doi.org/10.33920/nik-02-2312-04.

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The article discusses the issues related to the development of the accounting profession in the digital economy, associated with the emergence of new professional competencies, as well as the transformation of the accounting profession in the new “digital” conditions. The authors examine those functional features of an accountant that are associated with changed work formats and pay attention to the psychological qualities of the individual that need to be formed when training specialists of this professional orientation.

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Sumarna, Alfonsa Dian. "RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 2 (2020): 134–51. http://dx.doi.org/10.31937/akuntansi.v12i2.1516.

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Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company’s sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores infor

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Sari Nuzullina Rahmadhani. "ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA." Journal of Accounting Research, Utility Finance and Digital Assets 2, no. 1 (2023): 533–49. http://dx.doi.org/10.54443/jaruda.v2i1.79.

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The accounting profession has a very important role in various entities and sectors. This study aims to examine the existence of the accounting profession related to the presence of the 5.0 industrial revolution era. This research uses quantitative methods. The sample in this study were accountants who worked as accountant educators, public accountants and tax consultants in the city of Medan, totaling 150 people. As a result, it is known that the role of the accounting profession in the era of the industrial revolution 5.0 has been transformed into digital skills, applying new technology prot

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Nikolova, Bistra. "Accounting Education – Training Professionals Ready for the Future." Vocational Education 24, no. 5 (2022): 460–73. http://dx.doi.org/10.53656/voc22-511scet.

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The purpose of the article is to present the results of a study of modern trends in the accounting profession, related to the need to acquire knowledge, skills, and competencies to achieve a successful professional realization of accounting students in the conditions of rapid development of information technologies and digital transformation. In connection with this, traditional and modern ideas about accounting and modern opportunities for professional realization in this field are examined. Research insights into the implementation of a multidisciplinary approach in accounting education are

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Pratiwi, Widya, Muhammad Syukri, Saepul Pahmi, M. Bogie Rizki Prabowo, Susilawati Susilawati, and Datu Azura Banuaji. "PENGENALAN PROFESI AKUNTAN UNTUK MENINGKATKAN MINAT BELAJAR SANTRI PADA PONDOK PESANTREN AS-SAIDIYAH NW DESA TEMPOS." DEVOTE: Jurnal Pengabdian Masyarakat Global 2, no. 2 (2023): 146–51. http://dx.doi.org/10.55681/devote.v2i2.1933.

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Students with high motivation to study have a tendency to study harder. This PKM aims to foster the motivation to learn students (santri) at the As-saidiyah NW Tempos Islamic boarding school through the introduction of various accountant professions. Pesantren is a comprehensive institution in terms of both curriculum and learning process. Along with the times, pesantren must also be able to follow the development of technology and information. Similarly, in the field of accounting knowledge, this field is also required to be able to adapt to the development of information technology that occu

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Hali, Antonyo Almase Gasi, and Yudas Tadius Andi Candra. "The Impact of Accounting Knowledge, Perceptions, and Job Market Factors on Students Career Interest as Public Accountants." Golden Ratio of Finance Management 5, no. 1 (2024): 34–41. https://doi.org/10.52970/grfm.v5i1.814.

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Public accountant is a profession that has an official license to operate independently as a private accountant and offer professional services. The public accountant profession offers professional services to audit an agency or company's financial statements. The purpose of this study was to determine the effect of the level of understanding of accounting, student perceptions, and labor market analysis on the preferences of accounting students at Mercu Buana University Yogyakarta to work as public accountants. With the research tool used in this research, namely the multiple linear regression

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Hussein Ali Mohammed and Khalid Hamad Jasim Al-Shaikh. "The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment." Eximia 13 (June 13, 2024): 540–49. http://dx.doi.org/10.47577/eximia.v13i1.484.

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The accounting profession faces many challenges in the age of knowledge, as some of how the accounting function accomplishes its tasks have changed, which raised the question about the importance and value of traditional accounting jobs and skills, which require adopting ideas, work methods, and applications that differ from those previously, in addition to possessing qualifications and skills that were previously unknown. It is necessary to have them in the past. Therefore, there must be references and standards that contribute to the development of the accounting profession, represented by t

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Behn, Bruce. "Toward a learned profession: The future of accounting research." FINANCIAL REPORTING, no. 2 (September 2017): 23–27. http://dx.doi.org/10.3280/fr2017-002002.

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The Pathways Commission (2012) recommended that we devote significant efforts to building a learned profession by purposeful integration of accounting research, education, and practice for students, accounting practitioners and educators. The reason this goal is so important for our broadly defined accounting profession is that we are in market for talent with other traditional learned professions such as medicine, law and engineering (and other future learned professions). Potential students want rewarding successful careers so they will migrate to learned professions that help make a differe

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State, Violeta. "Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms." Valahian Journal of Economic Studies 8, no. 1 (2017): 23–30. http://dx.doi.org/10.1515/vjes-2017-0003.

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Abstract I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services. Based

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Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.

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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Cod

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Istanti, Elis, Jawoto Nusantoro, and Gustin Padwa Sari. "PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI." Jurnal Akuntansi AKTIVA 1, no. 2 (2020): 191–209. http://dx.doi.org/10.24127/akuntansi.v1i2.552.

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This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive stat

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Mala, Andi Sri Kumala Putri P., Iwan Kurniawan, and Amrizal Salida. "Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 242–50. http://dx.doi.org/10.54259/akua.v1i3.812.

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This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winat

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Almeida, Laisla Alves de, Denize Demarche Minatti Ferreira, and Kátia Dalcero. "Light, camera, action! Accounting profession and the accountant." Revista Catarinense da Ciência Contábil 23 (October 11, 2024): e3500. http://dx.doi.org/10.16930/2237-7662202435002.

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The paper analyzes how accountants are portrayed in feature films and series on streaming platforms, including “The Accountant,” “Brooklyn,” “Summer Love,” and “Ozark.” The method is qualitative and is based on Langer (2004), who proposes five stages: (i) identification of the research object and theme; (ii) selection of the film; (iii) external critique of the film; (iv) internal critique of the film; and (v) comparison and content analysis. The results indicate that the stereotype of the accountant prevails, both negatively - as a weak, submissive, and uncreative professional - and positivel

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Munthe, Rodame, and Anak Agung Ngurah Bagus Dwirandra. "Motivasi Karir, Motivasi Gelar, Persepsi Biaya Pendidikan, Parental Influence dan Minat Mengikuti PPAk." E-Jurnal Akuntansi 31, no. 8 (2021): 2128. http://dx.doi.org/10.24843/eja.2021.v31.i08.p19.

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Accounting profession education is important because it can produce professional accountants, but the interest in following it is currently still low. This study aims to determine the effect of career motivation, degree motivation, perceived cost of education, and parental influence on interest in pursuing accounting profession education. The population is all active students of accounting in the morning and evening regular FEB Unud class of 2017 as many as 287. The sample collection technique is the purposive sampling method. The number of samples is 143 with the data collection method using

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GROSANU, Adrian, Melinda Timea FULOP, and Nicolae MAGDAS. "Auditing in the Metaverse, the “New Reality”." Audit Financiar 22, no. 174 (2024): 360–68. http://dx.doi.org/10.20869/auditf/2024/174/013.

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The proposed study expresses some considerations about the digital transition in the accounting profession, especially its metaverse aspects. The main reason for this investigation is the importance of the topic in a world that is constantly changing. When reviewing the literature on this topic, the authors found several studies related to the role and importance of metaverse in the accounting profession. In their analysis, the authors conducted a qualitative study that focusses on the role and importance of the metaverse and its scope in the accounting profession. The results of the research

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Saridawati Saridawati, Imelda Cinta Chrissanty, Rachel Septya Sulistyastuti, Elvia Nur Aziza, and Mart Eliany. "Analisis Pelanggaran Etika Profesi Akuntansi." Akuntansi 3, no. 2 (2024): 01–10. http://dx.doi.org/10.55606/akuntansi.v3i2.1982.

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The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJ

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Ilvia Azhari Salsabila and Sri Trisnaningsih. "Behavioral Accounting: Accounting and Behavior with Technological Influences." Formosa Journal of Multidisciplinary Research 3, no. 4 (2024): 75–80. http://dx.doi.org/10.55927/fjmr.v3i4.8987.

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Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced

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