Academic literature on the topic 'Accounting services firms'
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Journal articles on the topic "Accounting services firms"
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Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (2021): 1229. http://dx.doi.org/10.3390/su13031229.
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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.
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Greenstein, Marilyn M., and James E. Hunton. "Extending the Accounting Brand to Privacy Services (Retracted)." Journal of Information Systems 17, no. 2 (2003): 87–110. http://dx.doi.org/10.2308/jis.2003.17.2.87.
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The primary purposes of this study are to identify and validate a list of necessary skills required to ensure good data privacy protection for organizations, recognize potential privacy service providers, compare the perceived skill levels of potential providers, and test the impact of an educational brochure developed by the AICPA designed to communicate how and why members of the accounting profession are qualified to conduct privacy engagements. A total of 82 corporate managers representing 27 companies participated in a randomized between-subjects experiment where they responded to skill-related items either before or after reading the privacy brochure. Factor analysis of 17 skill items revealed four factors: technical, legal, control/assurance, and strategic. The following potential service providers were identified: law firms, CPA firms (both Big 5 and non-Big 5), security consultants, and e-business consultants. Study findings suggest that all four of the skill constructs are necessary in providing good data privacy protection. Before reading the brochure, the highest construct index means (potential providers) were as follows: technical (e-business consultants), legal (law firms), control/assurance (CPA firms and security consultants), and strategic (security consultants). After reading the brochure, CPA firms moved significantly higher on technical, legal, and strategic skills; additionally, CPA firms were ranked among the highest service providers in all areas except legal skills, where law firms continued to predominate.
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Frank, Kimberly E., Randall K. Hanson, D. Jordan Lowe, and James K. Smith. "CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice." Accounting Horizons 15, no. 1 (2001): 35–48. http://dx.doi.org/10.2308/acch.2001.15.1.35.
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This paper reports the results of a survey of 219 American Institute of Certified Public Accountant members about legal services their public accounting firms currently offer and plan to offer in the future, and how they would organize their firm to deliver these services to clients. The survey is motivated by the legal profession's current investigation of whether to allow nonattorneys to share fees and become partners with nonattorneys and by the American Bar Association's call for evidence on the current existence of multidisciplinary practice (MDP). Forty-four states established MDP committees to recommend whether legal ethics rules should be relaxed to allow MDP. Relaxed ethics rules allow public accounting firms to employ attorneys to offer a full array of legal services to their clients. We find that public accounting firms already offer a number of legal services to their clients and are interested in increasing the offering of these services if allowed. The results also indicate that the size of the public accounting firm is likely to influence the types of legal services offered and the arrangements used to deliver the legal services to clients. The findings are important because they highlight the need for the legal and accounting professions to formulate rules regarding MDP.
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Isip, Adrian. "Outsourcing of accounting services in digital age." EASTERN EUROPEAN JOURNAL OF REGIONAL STUDIES 10, no. 2 (2024): 43–61. https://doi.org/10.53486/2537-6179.10-2.04.
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Accounting function deals with recording, reporting and advising activities. In general, larger companies do not outsource routine tasks, since they need accounting information for making decisions more often than smaller enterprises, that outsource accounting primarily to fulfil their legal obligations. Digitalization facilitates remote access to data, electronic data exchange, instant communication and automatic data processing. This paper investigates outsourcing of accounting services in digital age considering several collaboration arrangements. We mobilized transaction costs economics and resource-based view as theoretical framework, accounting services market from Romania as context and case study as research method involving 3 accounting firms. Our results indicated that clients’ decisions to insource, outsource or co-source the accounting services depend on the availability of internal and external professionals, their costs, frequency of information need and technology readiness. Accounting process means to receive documents from clients, process data from documents based on the agreed terms, prepare and submit the reports to clients. Technologies like robotic process automation and artificial intelligence ensure faster data processing, accurate information and prompt reactions. Nowadays more large companies could outsource their accounting due to e-invoice system and cloud technology. Having in view the clients’ demands, accounting firms can deliver on-site, hybrid or remote services. Our study has implications for accounting firms and their clients and we presented what opportunities they have in digital age for collaboration. Our contribution was to show that e-invoice system and digital technologies enhance the provision of remote services and accounting firms could also target larger companies as clients.
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Isip, Adrian. "What Digital Technologies are Used Today by Accounting Firms to Deliver Services." Proceedings of the International Conference on Business Excellence 17, no. 1 (2023): 1967–79. http://dx.doi.org/10.2478/picbe-2023-0173.
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Abstract Nowadays for carrying out their activity, enterprises rely a lot on information and communication technology. In a dynamic business environment characterized by many uncertainties, the accuracy and speed of information production are crucial. Internal and external accountants prepare the information needed by managers to make decisions. Advances made in information and communication technology ensure near real-time information and instant communication. This paper investigates digital technologies used today by accounting firms to deliver services considering the driving factors for adoption and the impact of their use. We mobilized institutional theory as a theoretical framework, accounting services industry from Romania as context and semi-structured interviews as research methods involving 17 accounting experts. The results indicated that adoption of digital technologies within accounting firms is mainly driven by coercive and mimetic isomorphic pressures coming from the state and competitors. International and local accounting firms affiliated to international networks implemented digital technologies to a greater extent compared to local independent accounting firms which intend to invest more in digital technologies when the electronic invoicing system becomes mandatory for all enterprises. For clients with a large amount of data, accounting firms use import interfaces to exchange data between information systems. Cloud applications and virtual meeting platforms enable the provision of digital services and today because of digital technologies large companies can also outsource their accounting services. Some accounting firms are required by contract to use digital technologies provided by their clients. Accounting experts claimed that automation solutions decrease the processing time of documents and ensure a similar quality to the manual work performed by human employees. Showing what digital technologies are used today and their impact for accounting services industry represent the main contributions of our study. Our research has implications for smaller accounting firms since our findings can represent for them an important source of information.
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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 on the feedback received, we concluded that, basically, ethics and quality must represent the professional accountant, they must be their defining characteristics, but at the same time, in order to excel through their services, it is also necessary that customers, economic entities, show interest and receptivity, and provide the required documents and information in a timely manner and of appropriate quality.
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McDowell, Evelyn A., Wei Li, and Karen McDougal. "Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students." Journal of Business Case Studies (JBCS) 5, no. 5 (2011): 9. http://dx.doi.org/10.19030/jbcs.v5i5.4718.
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According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the accounting cycle, understand how each of the four basic financial statements are inter-related, improve their ability to prepare financial statements and related disclosures, and enhance their spreadsheet skills. This case has been classroom tested and is appropriate for an intermediate accounting; honors introduction financial accounting course; or an accounting information systems course.
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Silva, Anderson Moura da, Sergio de Iudicibus, Heloisa Candia Hollnagel, and Fernando de Almeida Santos. "Challenges and Opportunities in Providing Accounting Services to Micro, Small, and Medium-Sized Companies: Perception of Managers." Revista Administração em Diálogo - RAD 26, no. 3 (2024): 7–32. https://doi.org/10.23925/2178-0080.2024v26i3.63378.
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This research aimed to understand the perception of accounting firm managers regarding the main challenges in providing services to MSMEs in light of the Contingency Theory. Methodologically, a descriptive, quantitative, cross-sectional study was adopted through an electronic questionnaire for professionals working in accounting firms. The results indicate that accounting firms face operational challenges (extracting the necessary information from MSMEs to carry out their work) and the adequate application of legal and regulatory instruments (accounting, tax, labor changes, etc.). In addition, fiscal concerns are relevant in accounting firms due to the risks involving both the firms and the MSMEs. Opportunities are related to using technologies for greater efficiency and cost reduction and expanding the scope of accounting services to provide more significant support to management.
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Balachandran, Bala V., and Daniel Simon. "Audit Services and Fees of Large Accounting Firms." Journal of Economics Management Strategy 2, no. 3 (1993): 339–48. http://dx.doi.org/10.1111/j.1430-9134.1993.00339.x.
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Uche, Ochuba Christiana, Musa Adeiza Farouk, and Benjamin Uyagu. "Effect of Forensic Accounting Techniques on Fraud Detection by Professional Accounting Firms in Plateau State." International Journal of Research 12, no. 2 (2025): 645–65. https://doi.org/10.5281/zenodo.14933109.
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<em>The study investigated the effect of forensic accounting techniques on fraud detection by professional accounting firms in Plateau State. </em><em>A survey design was adopted for the study. </em><em>The population of the study consisted of 6 accounting and auditing professional firms in Plateau State. Oral interview was used to ascertain the total number of staff from these firms totaling 203, whereby </em><em>a sample size of 135 was determined using<strong> </strong></em><em>Taro Yamane formula. A total of 135 copies of questionnaire were administered on the selected respondents. However, 129 copies were retrieved. The study employed the use of structured questionnaire as method of data collection and the hypotheses were tested using multiple regression as method of data analysis. Findings shows that data mining technique had a positive and significant effect on fraud detection </em><em>by Professional</em> <em>Accounting Firms in Plateau State; </em><em>reviewing financial statement technique had a negative and significant effect on fraud detection </em><em>by Professional Accounting Firms in Plateau State</em><em>; analyzing accounting records techniques have positive and not significant effect on </em><em>fraud detection by Professional</em> <em>Accounting Firms in Plateau State</em><em> and Internal control charts have positive and significant effect on </em><em>fraud detection by Professional Accounting Firms in Plateau State</em><em>. The study recommended </em><em>Professional Accounting Firms and other private organizations should select data mining software that integrates with existing accounting systems</em><em>; </em><em>Professional accounting firms should maintain the services of forensic accountants to review their financial statements and transactions at the end of the period of transactions</em><em>; </em><em>Professional accounting firms should employ the services of forensic accountants to help them unveil fraudulent records from their financial books</em><em> and </em><em>Firms should determine critical internal controls for financial reporting</em><em>.</em>
Dissertations / Theses on the topic "Accounting services firms"
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Dermarkar, Simon. "Commercialization of Auditing services offered by Professionals within Accounting Firms." Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/28210/28210.pdf.
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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché.
Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification.
Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.<br>The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market.
The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches.
Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
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Dermarkar, Simon Pierre. "Commercialization of auditing services offered by professionals within accounting firms." Master's thesis, Université Laval, 2011. http://hdl.handle.net/20.500.11794/22508.
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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché. Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification. Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.<br>The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
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Burkette, Gary D. "A study of task uncertainty associated with public accounting firm services." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/40161.
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Relative levels of task uncertainty associated with various CPA firm services were examined in this study.
Additionally, tests to determine whether systematic variation occurs at the office or at the firm level were
conducted.
Multiple measures of task uncertainty were developed. Multiple analysis of variance techniques were used to
analyze data drawn from audit, tax, actuarial and benefits consulting, and general business consulting engagements.
Data was drawn from two office of one Big Six CPA firm.
As expected, after comparing audit and tax engagements from two office, the null hypothesis that there was no difference
in task uncertainty levels between offices on either service type could not be rejected. The null hypothesis that no
difference in levels of task uncertainty between the four service types exist was rejected. This result was also
consistent with expectations.
These findings provide empirical support for an assumption made by previous researchers that the individual firm is the
appropriate level for analysis. Additionally, results suggest that, at the firm level, differences in levels of
task uncertainty do exist. In general, audit and tax services appear to involve lower levels of task uncertainty
than do consulting services; however, it should be noted that significant differences also existed between consulting
services.
The implications of these results for future research are that the firm appears to be the appropriate organizational
level for examining research questions related to CPA firms. Also, consulting services need to be considered not as one
service type, but potentially as distinct from one another. Future research involving other Big six firms as well as
second and third-tier firms could lead to greater generalizability of these results<br>Ph. D.
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He, Annette. "Response to Technological Innovation: The Impact of STEM Graduates on Employment Opportunities in Accounting Services Firms." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1146.
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What is the effect of STEM (science, technology, engineering, math) degrees on employment in accounting services? Many accounting firms are beginning to rely on recent technological developments such as big data and Artificial Intelligence. Although firms have traditionally hired professionals from pure accounting backgrounds, technology is creating a new demand for skills focusing on data analytics, computer science, statistics, and many more. This thesis analyzes the impact of increasing employment diversity; one way of maximizing the potential of technological innovation is to focus recruiting on STEM graduates. Thus, this thesis uses an empirical analysis on the effect of STEM degrees and accounting services employment; this relationship is compared with variables that have had or will affect accounting services employment in the twenty-first century: Sarbanes Oxley regulations, accounting degrees, public research and development funding, and unemployment rates. The conclusions from this analysis help suggest future educational implications for accountants.
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Bruno, Simoes. "Marketing of professional services : a study of large accounting and legal firms in Hong Kong and Macau." Thesis, University of Macau, 1998. http://umaclib3.umac.mo/record=b1636768.
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Bradbury, M. E. "Characteristics of firms and voluntary interim earnings disclosures." Thesis, University of Auckland, 1988. http://hdl.handle.net/2292/1992.
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This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of self-interest actions by the affected parties. In 1973 semiannual reports were mandated for all firms listed on the New Zealand stock Exchange. However, the content of these reports, was not specified until 1976. The extent of voluntary reporting practice prior to 1973 is recorded. The major empirical analysis of the thesis examines the association between corporate characteristics and the voluntary disclosure of semiannual earnings during the period 1973 to 1976. The analysis shows that firms with high semiannual earnings disclosures have more shares issued, have paid an interim dividend, carry relatively less inventory, are in a more seasonal industry and have a greater earnings forecast error. Assets in place, political costs of disclosure and competitive costs of disclosure are not found to be associated with the level of semiannual earnings disclosure. Sensitivity analysis indicates that the significance of the explanatory variables depends on firm size and upon the threshold level of disclosure.
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Heniro, Joshua. "Mandatory accounting compliance by Australian mineral resources firms: the affect of auditor independence and specialisation." Thesis, Curtin University, 2010. http://hdl.handle.net/20.500.11937/830.
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The two objectives of this thesis are to investigate the magnitude of compliance with AASB 6 Exploration for and Evaluation of Mineral Resources and AASB 136 Impairment of Assets; and to examine the influence of audit quality on the compliance levels utilising data from 305 Australian mineral resources public listed firms. Consistent with agency theory auditor independence and audit specialisation are considered pivotal determinants of the magnitude of a disclosure compliance index that comprises 62 mandatory disclosure items.Findings reveal there is 76% compliance rate with both AASB 6 and AASB136 by Australian mineral resource listed firms. The average fees paid to the incumbent auditors for non-audit services is AUD $74,183. The ratio of non-audit fees to total fees earned by Australian accounting firms is 26% whilst 53% of the firms engage the services of a specialist auditor.OLS regression analysis reveals a statistically significant negative association between the ratio of non-audit fees to total fees and level of compliance. This suggests that in the Australian mineral resources sector context, large non-audit fees paid to the incumbent auditors seem to influence the auditor‘s independence. Yet, this thesis does not find any evidence that firms that employ services from a specialist auditor result in a higher level of compliance. Additional sensitivity analyses indicate that the results are generally robust across alternative measures.These findings have important implication for accounting bodies, regulators, investors and other interested parties. Based on the findings, regulators could either: (1) do nothing, and allow the market to assess the risk imposed of the non-disclosure made by firms and take necessary action to reflect on the firms‘ market share prices (though such a option is unlikely given tenets of regulation theory); (2) enforce and penalize any non-compliance with the mandatory disclosures via tougher regulations; or (3) indirectly improve the level of compliance by means of auditor independence. The results show auditor independence (i.e., non-audit fees) is significantly associated with magnitude of compliance; regulators could regulate these non-audit services to boost the magnitude of compliance.
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Duker, John, and Jonas Söderberg. "Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6381.
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Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster. Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser. Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur. Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega. EU-kommissionens förslag finner studien vara en aning överflödig i sin nuvarande utformning. Syftet med förslaget är bland annat att stärka oberoendet och revisionens kvalité, problem som vi i studien inte kan styrka existerar i den mån att nyttan ska överstiga kostnaden.<br>Background: As a result of a changed society where non-audit services have been increasingly in demand which has raised new problems. The European Commission presented a revised set of audit rules to address these alleged problems. The proposal suggests that auditor independence and audit quality is threatened by these subsidiary services. Purpose: The aim of this study is to create an understanding of how the non-audit services impact the auditor independence and audit quality. The second purpose is to increase awareness of the new legislative proposals and their consequences. Method: Based on an inductive research approach, we have through a qualitative design conducted the study. Primary data were collected through interviews and open questionnaires which then were compared with previous research and recognized literature. Results and conclusion: The conclusion of the study shows that non-audit services do not have any significant impact on auditor’s independence and audit quality, either positive or negative. The study finds that the auditor's integrity and self-interest is too strong so that independence is not threatened due to non-audit services even if the results to some extent indicate of problems to express objection towards a colleague’s work. The study finds that the EU Commission's proposal to be a bit redundant in its present form. The proposal is to strengthen the independence and audit quality but the study concludes that the benefits will not exceed the cost.
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Assis, Wesley Abra de. "O papel da qualidade percebida na lealdade dos clientes de serviços de consultoria e assessoria prestados por empresas contábeis." Universidade Presbiteriana Mackenzie, 2013. http://tede.mackenzie.br/jspui/handle/tede/902.
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Previous issue date: 2013-02-20<br>Business strategy based on loyalty with objectives of high levels of customer retention is widely believed by giving companies a competitive advantage, enabling high profitability and market expansion. Several studies have been devoted to understanding the antecedents of loyalty in various segments. In the case of services, researchers suggest some factors that act as drivers of loyalty of customers, directly or indirectly, such as the perceived quality, perceived value and customer satisfaction. The proposal of this study was to contribute to the understanding of the relationship between these variables in the context of advisory and consulting services provided by accounting firms in Brazil, from the perspective of the clients of these companies. A questionnaire was sent to a sample of respondents, consisting of key persons of three accounting firms, responsible for assessing the performance of contracted services, which generated 81 valid questionnaires whose data were used to test five hypotheses of relationship among constructs perceived quality, perceived value, satisfaction and loyalty, using the technique of structural equation modeling (SEM) with the estimation method PLS (Partial Least Square). The survey results confirmed the five relationship assumptions previously raised based on the literature review, emphasizing the perceived quality as the main driver of customer loyalty, with direct and indirect positive effects, through the value perception and satisfaction. With regard to the use of the SERVQUAL scale in this context, the perceived quality does not seem to reflect through the dimension of "tangibles", corroborating similar findings in studies with accounting firms (BOJANIC,1991). As practical contributions, this research has provided the companies evaluated a feedback on the service level perceived by customers and their level of satisfaction and loyalty, enabling the adoption of strategies that can reduce the chances of defection of customers. The main limitation of this study is the impossibility of generalization of the results obtained due to the use of non-probability sample.<br>A estratégia de negócios baseada na lealdade com objetivos de altos níveis de retenção de clientes e amplamente difundida por conferir as empresas vantagem competitiva, propiciando alta lucratividade e expansão de mercado. Diversos estudos tem se dedicado a entender os antecedentes da lealdade nos diversos segmentos. No caso das empresas de serviços, pesquisas apontam alguns fatores que atuam como impulsionadores da lealdade dos clientes, de forma direta ou indireta, tais como a qualidade percebida, o valor percebido e a satisfação dos clientes. A proposta dessa pesquisa foi contribuir para o entendimento do relacionamento
dessas variáveis no contexto dos serviços de consultoria e assessoria prestados por empresas contábeis no Brasil, sob a ótica dos clientes dessas empresas. Um questionário foi
encaminhado para uma amostra de respondentes, composta por pessoas-chave dos clientes de três empresas contábeis, com competência para avaliação da performance dos serviços
contratados, o que gerou 81 questionários validos cujos dados foram utilizados para testar cinco hipóteses de relacionamento entre os construtos qualidade percebida, valor percebido, satisfação e lealdade, usando a técnica de Modelagem de Equações Estruturais com o método de estimação PLS (Partial Least Square). Os resultados da pesquisa confirmaram as cinco hipóteses de relacionamento previamente levantadas com base na revisão da literatura,
ressaltando a qualidade percebida como a principal impulsionadora da lealdade dos clientes, com efeitos positivos diretos e indiretos, por meio da percepção de valor e satisfação dos clientes. Em relação a utilização da escala SERVQUAL nesse contexto de serviços, a qualidade percebida não parece se refletir por meio dos aspectos da dimensão tangíveis , corroborando conclusões semelhantes em estudos com escritórios de contabilidade (BOJANIC, 1991). Como contribuições para a pratica, essa pesquisa proporcionou as empresas avaliadas um feedback sobre o nível de serviço percebido pelos clientes e o seu nível de satisfação e lealdade, possibilitando-se a adoção de estratégias que possam reduzir as chances de deserção desses clientes. A principal limitação deste estudo e a impossibilidade de generalização dos resultados obtidos em razão da utilização de amostra não-probabilística.
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Whang, Eunyoung. "Profitability Ratio Analysis for Professional Service Firms." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/104035.
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Business Administration/Accounting<br>Ph.D.<br>The DuPont analysis is one of the most commonly used financial analysis tools for traditional businesses. It disaggregates return on equity (ROE) into profit margin (PM), asset turnover (ATO), and leverage (LEV) thereby providing value-relevant information relative to aggregated profitability. In this paper, I extend the use of the DuPont model to the professional service industry. The professional service industry has recently become one of the fastest growing segments driving the U.S. economy (USITC 2009, U.S. Census Bureau of Economic Analysis 2009). Unlike traditional businesses whose key business assets are their physical assets, professional service firms rely on human capital assets that are not recognized in the balance sheet. I introduce a profitability ratio analysis model that focuses on human capital. I validate the model by examining whether the disaggregated profitability ratios for professional service firms add relevant information over aggregated ratio in the same way as they do for traditional businesses.
I use law firms as a representative segment of the professional service sector to empirically evaluate my model. I collect financial and human resource data for 81 of the 100 largest U.S. law firms from 2000 to 2007 then disaggregate profit per equity partner (PPP) into the three profitability ratios: profit margin (PM), revenue per lawyer (RPL), and leverage (LEV). I compare the absolute forecasting error (AFE) of the simple AR (1) model that uses only the current year profit per equity partner (PPP) to forecast one-year ahead profit per equity partner (PPP) and my model that uses the three profitability ratio model (PM, RPL, and LEV) of current year to forecast one-year ahead profit per equity partner (PPP). I find that using the disaggregated profitability ratios significantly improves forecasting of future profitability relative to using only profit per equity partner (PPP), analogous to similar results documented for the DuPont model in Fairfield and Yohn (2001) and Soliman (2004).
I examine which firm characteristics are associated with the profitability ratios. I include four firm characteristics variables (STRUCTURE, SCOPE-INTL, SCOPE-RGNL, and SCALE) that are commonly used in economic analysis of industrial organizations. I find that the profitability ratios are systematically associated with firm characteristics that reveal information on the business models of individual firms. Leverage (LEV) is higher in law firms with non-equity partners (STRUCTURE), international focus (SCOPE-INTL), regional focus (SCOPE-RGNL), or large size (SCALE). Law firms that are large sized (SCALE) or regional focused (SCOPE-RGNL) command premium fee (high RPL) on average, but law firms with international focus or with non-equity partners do not.<br>Temple University--Theses
Books on the topic "Accounting services firms"
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Cooper, Irving M. Accounting services for small service firms. U.S. Small Business Administration, Office of Business Development, 1989.
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United States. Small Business Administration. Office of Business Development, ed. Accounting services for small service firms. U.S. Small Business Administration, Office of Business Development, 1989.
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McKee, David L. Accounting services, growth, and change in the Pacific Basin. Quorum Books, 1996.
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Rogers, Stuart C. How to market your accounting services. Irwin Professional Pub., 1994.
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American Institute of Certified Public Accountants. Management Consulting Services Division., ed. Managing consulting services: A focus on profitability. American Institute of Certified Public Accountants, Management Consulting Services Division, 1993.
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Leyshon, Andrew. Internationalization of professional producer services: The case of large accountancy firms. St Davids University College, 1987.
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Rolfe, Greenberg Eric, and American Management Association, eds. Selecting and evaluating professional accounting services: An American Management Association research report for growing organizations. The Association, 1990.
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Waugh, Troy. 101 Marketing Strategies for Accounting, Law, Consulting, and Professional Services Firms. John Wiley & Sons, Ltd., 2004.
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Office, General Accounting. Public accounting firms: Mandated study on consolidation and competition : report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. GAO, 2003.
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South Africa. Central Statistical Services., ed. Census of accounting, auditing, and bookkeeping services, 1980 =: Sensus van rekening-, oudit-, en boekhoudienste, 1980. Republic of South Africa, Central Statistical Services, 1985.
Find full textBook chapters on the topic "Accounting services firms"
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Caratti, Silvia, Brian Perrin, and Glennda Scully. "An Accounting Firm Perspective of Offshoring." In Shared Services and Outsourcing: A Contemporary Outlook. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-47009-2_8.
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Massaro, Maurizio, Carlo Bagnoli, Andrea Albarelli, and Francesca Dal Mas. "Business Planning and Artificial Intelligence: Opportunities and Challenges for Accounting Firms in a Human-Centered Perspective." In Incorporating AI Technology in the Service Sector. Apple Academic Press, 2024. http://dx.doi.org/10.1201/9781003378068-16.
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Bantscheff, Stefan, and Bernd Britzelmaier. "Theoretical Concepts and Practical Applications of Accounting-Related Shared Service Centres in Medium-Sized Firms." In Palgrave Studies in Cross-disciplinary Business Research, In Association with EuroMed Academy of Business. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-17523-8_2.
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Arsenidis, Simon David, and Christoph Seckler. "Developing an Innovation Accounting System for a Professional Service Firm: A Design Science Research Project." In The Transdisciplinary Reach of Design Science Research. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-06516-3_18.
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Górriz-Mifsud, Elena, Aitor Ameztegui, Jose Ramón González, and Antoni Trasobares. "Climate-Smart Forestry Case Study: Spain." In Forest Bioeconomy and Climate Change. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99206-4_13.
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AbstractIn Spain, 55% of land area is covered by forests and other woodlands. Broadleaves occupy a predominant position (56%), followed by conifers (37%) and mixed stands (7%). Forest are distributed among the Atlantic (north-western Iberian rim), Mediterranean (rest of the peninsula including the Balearic Islands) and Macaronesian (Canary Islands) climate zones. Spanish woodlands provide a multiplicity of provisioning ecosystem services, such as, wood, cork, pine nuts, mushrooms and truffles. In terms of habitat services, biodiversity is highly relevant. Cultural services are mainly recreational and tourism, the latter being a crucial economic sector in Spain (including rural and ecotourism). Regulatory services, such as erosion control, water availability, flood and wildfire risk reduction, are of such great importance that related forest zoning and consequent legislation were established already in the eighteenth century. Climate change in Southern Europe is forecast to involve an increase in temperature, reduction in precipitation and increase in aridity. As a result, the risks for natural disturbances are expected to increase. Of these, forest fires usually have the greatest impact on ecosystems in Spain. In 2010–2019, the average annual forest surface area affected by fire was 95,065 ha. The combination of extreme climatic conditions (drought, wind) and the large proportion of unmanaged forests presents a big challenge for the future. Erosion is another relevant risk. In the case of fire, mitigation strategies should combine modification of the land use at the landscape level, in order to generate mosaics that will create barriers to the spread of large fires, along with stand-level prevention measures to either slow the spread of surface fires or, more importantly, impede the possibility of fire crowning or disrupt its spread. Similarly, forest management can play a major role in mitigating the impact of drought on a forest. According to the land use, land-use change and forestry (LULUCF) accounting, Spanish forests absorbed 11% of the total greenhouse gas emissions in 2019. Investments in climate-smart forestry provide opportunities for using all the different parts of the Spanish forest-based sector for climate mitigation––forest sinks, the substitution of wood raw materials and products for fossil materials, and the storage of carbon in wood products. Moreover, this approach simultaneously helps to advance the adaptation of the forest to changing climate and to build forest resilience.
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"Valuations for Tax and Accounting Purposes." In Financial Services Firms. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269169.ch9.
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Gallouj, Camal, and Nizar Gallouj. "Big Four Audit and Accounting Firms." In Elgar Encyclopedia of Services. Edward Elgar Publishing Limited, 2023. http://dx.doi.org/10.4337/9781802202595.big.four.audit.
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"History and contingency in international accounting firms." In Globalization of Services. Routledge, 2000. http://dx.doi.org/10.4324/9780203465363-14.
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Moss, Supawadee, and Kamaljeet Sandhu. "A Study of Factors Influencing Digital Accounting Software Selection in Thailand." In Digital Transformation and Innovative Services for Business and Learning. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-5175-2.ch007.
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Accounting software selection, implementation, and use have received close interest for business efficiency purposes in a fast-changing global digital environment. This study reports the results of a survey for small-medium accounting firms in Thailand that have focused on the factors used to select the accounting software. The researchers have examined whether different firms have different factors in selecting the accounting software and which factor is most influential for accounting and auditing firms for their decision to select accounting software. A structured questionnaire survey instrument was used to collect data from 49 accounting firms. New findings from this study suggest that, firstly, there are no significant differences between accounting and auditing firms in the factors used to select accounting software. Secondly, it was found that the accuracy of data processing, calculation, and reports is the most influential factor that accounting and auditing firms will consider for using the accounting software.
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"16 Design von Digitalisierungsstrategien für Professional Services Firms." In Accounting und Taxation 4.0, edited by Peter Preuss. Schäffer-Poeschel, 2020. http://dx.doi.org/10.34156/9783791048079-229.
Full textConference papers on the topic "Accounting services firms"
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Vilela, Vivian, Sérgio Murilo Petri, and Amanda da Silva Camargo. "Technological transformation in accounting firms: Utopian or strategic?" In III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS. Seven Congress, 2023. http://dx.doi.org/10.56238/seveniiimulti2023-198.
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Technological changes have had a profound impact on the business world, bringing both challenges and opportunities. Technology has allowed innovative minds to develop ever more efficient and precise tools, capable of making accounting tasks more agile and automated. However, the changes have also brought new challenges for companies and entrepreneurs. With the large amount of data available, business management has become a constant concern, as it is necessary to adapt quickly so as not to become obsolete and lose ground in the market. As a result, the creation of auxiliary tools, business strategies and business innovation in the world of accounting services stands out as a game changer.
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Lee, Seok-Young. "The Role of Management Advisory Services in Accounting Firms: A Preliminary Study." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.102.03.
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Chen, Chiung Yen, and Mei Hua Huang. "An Investigation into Human Resources and Operating Performance between Competitive Strategies of Taiwan Public Accounting Firms." In 2016 10th International Conference on Innovative Mobile and Internet Services in Ubiquitous Computing (IMIS). IEEE, 2016. http://dx.doi.org/10.1109/imis.2016.65.
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ISIP, Adrian. "How is the Adoption of E-invoicing System Affecting the Outsourcing of Accounting Services?" In The International Conference on Economics and Social Sciences. Editura ASE, 2024. http://dx.doi.org/10.24818/icess/2024/016.
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Digital technologies have significantly transformed our society by changing the way people communicate, work, and trade. Due to digitalisation, transactions occur faster and they can be easily tracked. Electronic data transfer enables automatic data processing and electronic archiving of documents. Worldwide, there is a growing interest from the tax authorities to monitor and control the business transactions. Considering that in many countries, taxpayers have to exchange e-invoices through the servers administered by the tax authorities. Over the years, the outsourcing of accounting services has become a very widespread practice among small companies for cost reduction reasons. This paper investigates the effects of e-invoicing system adoption on the outsourcing of accounting services. We had in view Technology Organisation Environment (TOE) framework as theory and Romanian business context. We collected data using the content shared online by big four companies on their own websites and accountants on social networks. Following our theoretical framework, the results indicated that environmental context, especially the government regulations, put pressure on organisations to digitalise their business processes or to update the existing technologies in order to accommodate e-invoicing. Our findings revealed that the mandatory adoption of an e-invoicing system creates new opportunities for those companies being larger in size to fully or partially outsource their accounting services. Most accountants believe that an e-invoicing system can remove information delays and it can ensure immediate access to data which is crucial for decision making in case of larger companies. Furthermore, e-invoicing system enables invoice tracking, continuous invoice processing in accounting, and near real-time reporting. Our study has implications for clients and accounting firms, and we emphasised that mandatory adoption of e-invoicing system has a strong impact on accounting outsourcing since it facilitates remote delivery of services and the use of cloud accounting, automatic data collection, and processing due to electronic data transfer.
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Istrate, Costel. "Consequences of the substance over form rule on the accounting and taxation standards and practices, in Romania." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.01.
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Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are not always very clear. The substance over form rule obliges us to consider the economic substance of the transaction rather than its legal form when dealing with specific cases. The accounting rules provide us with some examples of such situations (leasing contracts, the spreading over time of certain income/expenditure, etc.). In turn, the tax rules can be interpreted as meaning that substance prevails over form in situations such as: transactions involving inactive taxpayers, transactions with affiliated persons or the separation between dependent and independent activities. In the latter case, the justification for the substance over form tax rule is the temptation for some firms to benefit from the services of individuals without having an employment contract with them (i.e. without classifying them as dependent activities) by using the services of authorised individuals. The interest of the tax authorities in treating some of these transactions as dependent activities is clearly demonstrated by a simulation proposed in this article, from which it is very clear that the tax burden on an authorised individual person is significantly lower than in the case of an employment contract.
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Cerbari, Daniela. "Features organizing records in the UK." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.55.
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The United Kingdom is the country where accounting is based on features such as simplicity and freedom of professional judgment. This assignment presents what are the features of british accounting is based on insignificant state participation in the accounting regulation, the orientation of financial information towards the needs of large anonymous companies, the regulation and evolution of accounting principles through the effort of a strong liberal profession, the need to fulfill the Accounts Control missions, public relations in the services provided by audit firms. The British industrial revolution left its mark on the evolution of the accounting system. In this article, the subject of the peculiarities of accounting in Great Britain was touched upon. As well as the companies that participate in the monitoring of this process as well as in the regulation of accounting principles. We will also follow the emergence of this powerful system that is watched and studied around the world. Also the connection with the tax system, depreciation, the accounting profession will be present and we will decipher as little as possible their importance in the development of accounting.
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Dima, Maria, and Lilia Grigoroi. "Quality management in the audit process through the prism of the new International Audit Standards regarding quality management." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.31.
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This article briefly examines the main differences between the previous requirements, related to the six elements of the quality management system, and the requirements of the new ISQM 1, related to the already eight interconnected components, which are aligned with the previous elements, but also include two new components: (i) the risk assessment process within the company; (ii) Information and communication. The article also highlights the particularities of the three international quality management audit standards. To achieve the proposed goal, the authors applied analysis, documentary research, comparison, estimation, and professional reasoning as research methods. Thus, through the analysis and documentary research of the normative framework, the interpretation and explanation of the changes made in the content of the mentioned standards was exposed. The comparison method was useful for the quantitative and qualitative determination of the changes between the versions of the repealed standards and the approved ones. For this, we carried out a descriptive-explanatory study of ISQM 1 "Quality management for firms that perform audits, or reviews of financial statements or other assurance missions or related services", of ISQM 2 " Engagement Quality Reviews", of ISA 220 (revised) "Quality management for an audit of financial statements" considered relevant for the intended purpose.
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Lungu, Georgiana Maria, and Costin Daniel Avram. "THE INFLUENCE OF THE COVID-19 PANDEMIC ON FINANCIAL COMMUNICATION." In 9th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2022. SGEM WORLD SCIENCE, 2022. http://dx.doi.org/10.35603/sws.iscss.2022/s13.116.
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Small and medium-sized enterprises (SMEs) are quite varied in terms of business concepts, size, age or entrepreneurial personalities and draw on a wide talent pool of both genders. From liberal professions and micro-firms in the service sector to medium-sized industrial enterprises, their diversity is the starting point in establishing the communication strategy. SMEs need to take full advantage of the benefits of information, a vital component of the digital economy. Traditional SMEs often do not know what digital business strategy to pursue, struggle to capitalize on the massive data stores available to larger firms, and shy away from advanced AI-based tools and applications. The COVID-19 epidemic has accelerated the progress of digitization. Economic entities have reduced their activity in physical stores following the isolation and social distancing regulations. Simultaneously, the number of consumers using the Internet and mobile services has increased, underscoring the need for entities to accelerate the development of technology and other solutions. The accounting profession can step up its efforts and raise awareness of its role in increasing government transparency, reporting and accountability, and in assisting governments with financial, fiscal and risk governance, reporting and management.
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Cahyono, Dwi, and Shafira Putri. "Accounting Service Quality On Customer Satisfaction Of Public Accounting Firms." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320801.
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Wu, Fuhui, Shixuan Wang, Jie Gao, and Wei Sun. "Audit quality and its affecting factors: A literature review from the perspective of accounting firms." In 2016 13th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2016. http://dx.doi.org/10.1109/icsssm.2016.7538512.
Full textReports on the topic "Accounting services firms"
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Busso, Matías, Kyunglin Park, and Nicolás Irazoque. Research Insights: Which Managerial Skills Training Policies Are Most Effective? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005302.
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Job training programs for firm managers or entrepreneurs are effective at increasing firm productivity, profits, and firm survival rates. Training skills in human resources, soft skills, marketing, and finance-accounting are most likely to improve firm performance. The impact was maximized when delivering training sessions for entrepreneurs and managers in the manufacturing and services sector. The key is to design training programs tailored to different participant groups, based on the demand in their respective industry and business contexts.
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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.
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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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Busso, Matías, Kyunglin Park, and Nicolás Irazoque. The Effectiveness of Management Training Programs: A Meta-Analytic Review. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004815.
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We conduct a meta-analysis of 44 studies and 68 different managerial skills training programs, with the aim of identifying program characteristics that can lead to more effective public policies promoting firm growth and entrepreneurship. We synthesize 431 estimates to assess the effects of these programs on firm performance. Our findings show that, on average, managerial skills development programs have positive returns on management practices, firm productivity, profits, and survival. We also examine how program and participant specifications affect program effectiveness. Our analysis suggests that, on average, business training programs focused on human resources, soft skills, marketing, and finance-accounting, especially when organized by local organizations, tend to result in better firm performance. Moreover, training of potential entrepreneurs and managers in specifically targeted sectors such as agriculture, manufacturing, or services was more likely to result in improvement compared to non-targeted programs. Finally, our results indicate that programs that involve both male and female participants are more likely to enjoy higher effects from managerial training interventions.
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Raymond, Kara, Laura Palacios, Cheryl McIntyre, and Evan Gwilliam. Status of climate and water resources at Saguaro National Park: Water year 2019. Edited by Alice Wondrak Biel. National Park Service, 2021. http://dx.doi.org/10.36967/nrr-2288717.
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Climate and hydrology are major drivers of ecosystems. They dramatically shape ecosystem structure and function, particularly in arid and semi-arid ecosystems. Understanding changes in climate, groundwater, and water quality and quantity is central to assessing the condition of park biota and key cultural resources. The Sonoran Desert Network collects data on climate, groundwater, and surface water at 11 National Park Service units in south-ern Arizona and New Mexico. This report provides an integrated look at climate, groundwater, and springs conditions at Saguaro National Park (NP) during water year 2019 (October 2018–September 2019). Annual rainfall in the Rincon Mountain District was 27.36" (69.49 cm) at the Mica Mountain RAWS station and 12.89" (32.74 cm) at the Desert Research Learning Center Davis station. February was the wettest month, accounting for nearly one-quarter of the annual rainfall at both stations. Each station recorded extreme precipitation events (>1") on three days. Mean monthly maximum and minimum air temperatures were 25.6°F (-3.6°C) and 78.1°F (25.6°C), respectively, at the Mica Mountain station, and 37.7°F (3.2°C) and 102.3°F (39.1°C), respectively, at the Desert Research Learning Center station. Overall temperatures in WY2019 were cooler than the mean for the entire record. The reconnaissance drought index for the Mica Mountain station indicated wetter conditions than average in WY2019. Both of the park’s NOAA COOP stations (one in each district) had large data gaps, partially due to the 35-day federal government shutdown in December and January. For this reason, climate conditions for the Tucson Mountain District are not reported. The mean groundwater level at well WSW-1 in WY2019 was higher than the mean for WY2018. The water level has generally been increasing since 2005, reflecting the continued aquifer recovery since the Central Avra Valley Storage and Recovery Project came online, recharging Central Arizona Project water. Water levels at the Red Hills well generally de-clined starting in fall WY2019, continuing through spring. Monsoon storms led to rapid water level increases. Peak water level occurred on September 18. The Madrona Pack Base well water level in WY2019 remained above 10 feet (3.05 m) below measuring point (bmp) in the fall and winter, followed by a steep decline starting in May and continuing until the end of September, when the water level rebounded following a three-day rain event. The high-est water level was recorded on February 15. Median water levels in the wells in the middle reach of Rincon Creek in WY2019 were higher than the medians for WY2018 (+0.18–0.68 ft/0.05–0.21 m), but still generally lower than 6.6 feet (2 m) bgs, the mean depth-to-water required to sustain juvenile cottonwood and willow trees. RC-7 was dry in June–September, and RC-4 was dry in only September. RC-5, RC-6 and Well 633106 did not go dry, and varied approximately 3–4 feet (1 m). Eleven springs were monitored in the Rincon Mountain District in WY2019. Most springs had relatively few indications of anthropogenic or natural disturbance. Anthropogenic disturbance included spring boxes or other modifications to flow. Examples of natural disturbance included game trails and scat. In addition, several sites exhibited slight disturbance from fires (e.g., burned woody debris and adjacent fire-scarred trees) and evidence of high-flow events. Crews observed 1–7 taxa of facultative/obligate wetland plants and 0–3 invasive non-native species at each spring. Across the springs, crews observed four non-native plant species: rose natal grass (Melinis repens), Kentucky bluegrass (Poa pratensis), crimson fountaingrass (Cenchrus setaceus), and red brome (Bromus rubens). Baseline data on water quality and chemistry were collected at all springs. It is likely that that all springs had surface water for at least some part of WY2019. However, temperature sensors to estimate surface water persistence failed...