Journal articles: 'African Institute of Chartered Accountants'

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De Jager, Eloise. "Thuthuka students' perceptions of factors influencing success." Journal of Economic and Financial Sciences 7, no. 1 (April 30, 2014): 53–72. http://dx.doi.org/10.4102/jef.v7i1.130.

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South Africa has a shortage of black (African and coloured) chartered accountants. The Thuthuka Project, initiated by the South African Institute for Chartered Accountants (SAICA), aims to increase the number of black accounting students. The Thuthuka Project includes funding, as well as a comprehensive support programme, for black students to study BCom Accounting (or equivalent) at a SAICA-accredited university. This article reports on research into the factors that promote and hinder the academic success of Thuthuka students. The findings of this study might help other students to achieve success and may assist in the transformation of the chartered accountancy profession. A questionnaire was used to gather data on the perceived success factors of Thuthuka students (from all the SAICA-accredited universities in South Africa). It was found that Thuthuka students believed that support was the main factor contributing to their success, followed by individual commitment.

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Rossouw, Deon. "The SAICA syllabus for Ethics: does it all add up?" South African Journal of Economic and Management Sciences 10, no. 3 (July 11, 2013): 384–93. http://dx.doi.org/10.4102/sajems.v10i3.697.

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The South African Institute for Chartered Accountants (SAICA) recently (2005) announced guidelines for a syllabus for Ethics that is to be included in the undergraduate studies of students studying towards the Chartered Accountant (CA) qualification. The purpose of this paper is to make a critical comparison between the objectives and the outcomes of the SAICA Ethics syllabus to determine whether the proposed outcomes match the proposed objectives. A teaching-learning competency framework for applied ethics will be introduced first, to provide a theoretical framework within which the stated comparison between the proposed objectives and outcomes of the Ethics syllabus can be carried out.

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de Jager, Phillip, Ilse Lubbe, and Elmarie Papageorgiou. "The South African chartered accountant academic." Meditari Accountancy Research 26, no. 2 (June 4, 2018): 263–83. http://dx.doi.org/10.1108/medar-03-2017-0125.

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Purpose Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics who are CAs to obtain doctorates in an environment dominated by the profession, where promotion is possible to Full Professor without a Doctorate but not without the professional qualification of CA. And did these doctoral CAs face challenges on their journey, such as resistance from colleagues? Design/methodology/approach A total of 22 academic CAs with doctorates and 18 academic CAs studying towards doctorates were surveyed to gain a deeper understanding of who they are, what their motivations were for undertaking the doctorate journey and what they experienced. Findings The main finding of this study is that the culture of accounting departments in South Africa is beginning to shift from being teaching orientated towards being more research orientated. The CAs are pursuing doctorates for the purpose of career progression and for intrinsic personal reasons. The main challenges that they faced on their journey were finding the time for family and a social life and a lack of support from colleagues and their institution. However, support seems to be improving. Research limitations/implications The change to a research-orientated culture in South African departments of accounting, as envisioned by Van der Schyf (2008), is only now starting to take place. These CAs with doctorates provide evidence of that change. Originality/value The value of this study is to provide accounting academics and the profession with a better understanding of, and a greater sensitivity to, accounting academics operating under the influence of the South African Institute of Chartered Accountants (SAICA). The study also adds to the limited amount of literature on the motives and experiences of doctoral students, especially accounting doctoral students.

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Wessels, P. L. "Information technology and the education of professional accountants." Meditari Accountancy Research 12, no. 1 (April 1, 2004): 219–34. http://dx.doi.org/10.1108/10222529200400012.

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One of the objectives of accounting education at South African universities is to prepare students for positions as professional accountants. The bulk of current education at South African universities focuses on the acquisition of technical knowledge through courses or modules focused on financial accounting. The South African Institute of Chartered Accountants, which is the dominant professional accounting body in South Africa, is mainly responsible for prescribing the body of knowledge that is taught. However, current accounting education is challenged by major changes in the environment in which professional accountants are operating. One of the major factors that affect this environment is the impact of information technology on the accounting profession. The purpose of this article is twofold: firstly, to investigate the extent of the changing environment in which professional accountants will need to operate in future, focusing specifically on information technology; and secondly, to determine the need for future research that will identify strategies for closing the gap between the current education of accountants at South African universities and what will be expected from them in their profession in future.

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Strauss-Keevy, Monique. "Education programmes' responsibilities regarding pervasive skills." Journal of Economic and Financial Sciences 7, no. 2 (July 31, 2014): 415–32. http://dx.doi.org/10.4102/jef.v7i2.148.

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The Competency Framework of the South African Institute of Chartered Accountants (SAICA) details specific competencies, but also places emphasis on the pervasive skills that need to be attained by candidates in order to qualify as South African chartered accountants (CAs (SA)). This article presents the results of a literature review and empirical work that provides conflicting results as to whether the education, the training or a combination of the programmes are responsible for ensuring that aspirant CAs (SA) are equipped with pervasive skills. This study returned significant findings, indicating that SAICA-accredited academics are not aware of their responsibility to ensure that aspirant CAs (SA) have achieved all the competencies as set out in SAICA’s Competency Framework. While this apparent shortcoming may exist, it is the responsibility of the Heads of Academic Departments and SAICA alike to further inform academics that the onus to transfer both competencies (specific and pervasive) rests predominantly with them.

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Steenkamp, Gretha. "Student perceptions regarding the new training programme for chartered accountants." Journal of Economic and Financial Sciences 5, no. 2 (October 31, 2012): 481–98. http://dx.doi.org/10.4102/jef.v5i2.295.

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The South African Institute of Chartered Accountants (SAICA) recently introduced a competency-based accreditation process for chartered accountants (CAs). This changed the structure of the practical training period or ‘articles’ (which is now called the CA 2010 training programme). The new training programme has an increased focus on developing ‘pervasive skills’ (which include personal and professional skills, such as leadership, communication and ethics), and allows trainees to gain detailed experience in a specific focus area. Students, who would be affected by these changes, were surveyed regarding their perceptions of this new training programme. The students were positive about the focus on pervasive skills. However, many felt that the changes (especially the elective focus area) were communicated too late, as they had already signed with auditing firms, and would be forced into an auditing focus area. Many students were worried about possible changes to Part II of the Qualifying Examination (QE 2).

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Stiglingh, M., and J. F. M. Kotzé. "Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening." Meditari Accountancy Research 10, no. 1 (April 1, 2002): 187–208. http://dx.doi.org/10.1108/10222529200200010.

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The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants. The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.

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Warffemius, Petra, Lukas Kruger, and Gretha Steenkamp. "SAICA's academic traineeship programme: would guidelines facilitate focused skills development?" Journal of Economic and Financial Sciences 8, no. 2 (July 30, 2015): 354–71. http://dx.doi.org/10.4102/jef.v8i2.98.

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The South African Institute of Chartered Accountants (SAICA) developed the Academic Traineeship Programme (ATP) to give trainee chartered accountants (CAs) the opportunity to complete one of their three training years in an academic environment. The structure and guidelines of the ATP should be reconsidered given changes in the overall CA (SA) Training Programme (e.g. increased focus on the development of the prescribed competencies, especially pervasive skills) and in the academic environment (e.g. increased emphasis on research). This article presents the findings of a study that surveyed current academic trainees and found that they spend most of their time on the presentation of tutorials, marking of assessments and student consultation. The surveyed academic trainees believe that stricter guidelines for how they spend their time would be beneficial; also, they would prefer to do more lecturing and research. Guidelines are proposed based on an inclusive stakeholder model and on SAICA’s Competency Framework, which shows increased focus on research and the setting of assessments.

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Doussy, Elizabeth, and Frank Doussy. "Analysing annual financial statements of public ordinary secondary schools in the Tshwane north district, South Africa." Journal of Governance and Regulation 4, no. 3 (2015): 250–58. http://dx.doi.org/10.22495/jgr_v4_i3_c2_p7.

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This paper presents the results from an analysis of the annual financial statements of public ordinary secondary schools in the Tshwane North District, South Africa. The analysis was done to assess the quality of these annual financial statements as well as the apparent usefulness thereof for the parents of the learners in the school. These users are probably most concerned with the quality and usefulness of information presented to them for providing the necessary assurance that the funds received by the school are properly accounted for and used to the advantage of their children. The results suggest that assurance in this regard is lacking as audits are not done at all, or are of an extremely poor quality. The quality of the financial statements is also poor, with scant regard for Generally Accepted Accounting Practice or the South African Schools Act. Urgent intervention from the Education Departments is needed to ensure that the South African Schools Act is adhered to and that proper audits are conducted by suitably qualified accountants and auditors. The South African Institute for Chartered Accountants (SAICA) should also play a more positive role in this regard by ensuring that audit practices are enforced and quality annual financial statements are presented.

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Rudman, Riaan J., and Wandi Kruger-Van Renen. "South African students' perceptions of the usefulness of a management accounting simulation." Journal of Economic and Financial Sciences 7, no. 1 (April 30, 2014): 187–212. http://dx.doi.org/10.4102/jef.v7i1.136.

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Professional bodies such as the International Federation of Accountants and related bodies such as the South African Institute of Chartered Accountants require Information Technology (IT) to be integrated with the professional subjects, which includes Management Accounting. This has been a recent development in the training of professional accountants. Historically, universities have mainly focused on numerical problem-solving, but there has been a shift in focus from numerical problem-solving only to integrating numerical problem-solving with strategic and business matters.The Department of Accounting at Stellenbosch University developed a management accounting simulation in the form of a business plan project covering the entire process of launching a new business idea. Students select a new business concept, research the viability thereof and prepare various sets of financial information and a business plan. The learning objective of the simulation is to integrate management accounting with IT, and expose students to a real-life business experience.A questionnaire was developed to evaluate students’ perceptions of the benefits and disadvantages of a simulation, including a business plan project as a teaching tool. Responses to the appropriateness of a simulation as a teaching tool were favourable. Respondents felt that it helped them to understand both management accounting as well as IT functionalities better.

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Du Plessis, A. P. "Toegevoegde waarde in jaarverslae van Suid-Afrikaanse maatskappye: 'n Kort oorsig van die praktyk." South African Journal of Business Management 18, no. 4 (December 31, 1987): 243–49. http://dx.doi.org/10.4102/sajbm.v18i4.1024.

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South African listed companies (Johannesburg Stock Exchange, Industrial) have been following the example of British Companies since 1977 in the inclusion of a value-added statement in the annual report. An analysis of the statement of value added in the annual reports of 47 South African companies has shown that in respect of items like the title of the statement, the format, non-trading debits and credits, payroll costs, interest and dividends, taxation and retentions, a variety of practices are followed. The mere fact that information made available in the statement of value added is not standardized, complicates the task of interest groups such as shareholders, creditors, employees, financial analysts and others. This matter should receive the urgent attention of the Accounting Practices Board of the South African Institute of Chartered Accountants.

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Mbawuni, Joseph. "Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG)." International Journal of Financial Research 9, no. 1 (November 30, 2017): 99. http://dx.doi.org/10.5430/ijfr.v9n1p99.

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This paper provides an empirical evidence regarding the perceived benefits and challenges of International Financial Reporting Standard (IFRS) adoption in Ghana. It draws on rich body of knowledge in IFRS from both developed and developing countries to develop a conceptual framework for the perceived benefits and challenges that come with IFRS adoption. It used data from a cross-section of 762 members of the Institute of Charted Accountants, Ghana. This study found that a number of perceived benefits and challenges with the adoption of IFRS in Ghana, notable among the benefits was the ease of comparability of financial data across borders, and the top-most challenge was the continuous amendments to IFRS. There were few differences in evaluation between old and young accountants among the respondents. The theoretical and managerial implications are discussed. This study contributes to the limited empirical research regarding the perceived benefits and challenges of IFRS adoption in Sub-Saharan African in general and Ghana in particular.

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Keevy, Monique. "Using collaborative learning exercises to transfer pervasive skills: some South African evidence." Journal of Economic and Financial Sciences 8, no. 2 (July 30, 2015): 456–73. http://dx.doi.org/10.4102/jef.v8i2.103.

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Globally, academics have adapted their teaching methods to more active methods, such as collaborative learning exercises. Research provides evidence of the value of collaborative learning exercises in the development of pervasive skills. The objective of this paper is to examine the use of collaborative learning exercises by academics in South Africa (SA) – a developing country – and to obtain their views on the effectiveness of this method in transferring pervasive skills to students. An electronically administered questionnaire was sent to accounting academics working at universities accredited by the South African Institute of Chartered Accountants. The findings of this paper reveal a gap between the use of collaborative learning exercises by SA academics compared to that globally. This gap can be attributed to a lack of awareness by SA academics of the competencies that can be developed using collaborative learning exercises, or the application of alternative teaching methods.

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Gevers, Wim R. "The income measurement properties of two crude inflation-accounting models." South African Journal of Business Management 25, no. 1 (March 31, 1994): 30–38. http://dx.doi.org/10.4102/sajbm.v25i1.839.

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Although the inflation rate in South Africa has been high over an extended period of time, accounting for the effect of inflation has not progressed further than Guideline AC201 of the South African Institute of Chartered Accountants. Research in the United States of America and the United Kingdom on the value of published inflation-accounting data has yielded little evidence of information content. Similar findings were obtained in South Africa based on estimated inflation-accounting data. Evidence of the income measurement properties of inflation-adjusted data in the USA has, however, been documented. In this article the income measurement properties of two simplified or crude inflation-accounting models are determined for industrial companies listed on the Johannesburg Stock Exchange (JSE). It is found that the historic cost income generally behaves as expected, but that the inflation adjustments to income contain little or no income measurement properties. The little positive evidence found points to the desirability of the disclosure of holding gains information.

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Fossung, Micheal Forzeh, Lious Agbor Tabot Ntoung, Helena Maria Santos de Oliveira, Cláudia Maria Ferreira Pereira, Susana Adelina Moreira Carvalho Bastos, and Liliana Marques Pimentel. "Transition to the Revised OHADA Law on Accounting and Financial Reporting: Corporate Perceptions of Costs and Benefits." Journal of Risk and Financial Management 13, no. 8 (August 3, 2020): 172. http://dx.doi.org/10.3390/jrfm13080172.

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This paper examines the ongoing transition to the revised Organisation for the Harmonisation of Business Law in Africa Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards for listed and group companies with a particular focus on recent institutional developments and corporate concerns. The study used 80 professional accountants, most of whom were members of the Institute of Chartered Accountants of Cameroon and academics. Using the descriptive statistics, the study shows that the transition to the revised OHADA brings about a high level of comparability and transparency of the financial statements, that the International Financial Reporting Standards can be implemented in Cameroon (but not fully), and that the benefit of the transition exceeds the cost.

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Barac, K., and L. Du Plessis. "Teaching pervasive skills to South African accounting students." Southern African Business Review 18, no. 1 (January 24, 2019): 53–79. http://dx.doi.org/10.25159/1998-8125/5645.

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Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency framework and expects South African universities offering its accredited programmes to produce graduates able to demonstrate such skills at acceptable levels of competence upon entry into the workplace. This study investigates the manner in which SAICA-accredited South African universities offer and teach pervasive skills, and attempts to determine whether heads of departments have identified the teaching of these skills as being the responsibility of the university, or not. These views were solicited through an e-mailed questionnaire. The study found that although the development of pervasive skills is an outcome largely included in these accredited undergraduate programmes, their presentation and integration into the courses vary considerably, and more integration of pervasive skills into course majors should be considered. Teaching methods and practices followed by the universities show significant diversity, and this result corresponds with those reported elsewhere in the literature. It is a concern that there is only limited use of research-based projects in these undergraduate programmes. An interesting finding of the study was that heads of departments perceive the acquisition of some pervasive skills to be best achieved in the real-world, practical workplace, rather than in the theoretical confines of the universities’ lectures and tutorials.

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Viviers, Herman Albertus. "Qualitative evaluation of the design variables of a teaching intervention to expose accounting students to pervasive skills." Industry and Higher Education 30, no. 6 (August 20, 2016): 402–12. http://dx.doi.org/10.1177/0950422216664244.

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The primary objective of this article is to evaluate the design variables of a newly developed teaching intervention, ‘The Amazing Tax Race’. It comprises a race against time in which accounting students participate within teams in multiple tax-related activities so that they are exposed to pervasive skills. The findings provide information to accounting educators on the effectiveness of the design variables considered in the development of teaching initiatives aimed at pervasive skills development. The evaluation was conducted by means of a qualitative analysis of focus group transcripts gathered from interviews held with accounting students who participated in the teaching intervention hosted at a South African university accredited by the South African Institute of Chartered Accountants. Overall, the design variables applied were found to contribute positively to pervasive skills development. The format of the intervention could serve to overcome the challenge of accommodating large student groups. The author also notes limitations and makes recommendations for designing future teaching interventions.

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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 1 (April 30, 2013): 33–54. http://dx.doi.org/10.4102/jef.v6i1.275.

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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 263–84. http://dx.doi.org/10.4102/jef.v6i2.260.

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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

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Maroun, Warren. "Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations." South African Journal of Accounting Research 31, no. 3 (August 13, 2016): 240–54. http://dx.doi.org/10.1080/10291954.2016.1205248.

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Verhoef, Grietjie, and Grant Samkin. "The accounting profession and education." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1370–98. http://dx.doi.org/10.1108/aaaj-08-2015-2192.

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Purpose The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research. Design/methodology/approach A multiple history approach using traditional archival material and oral history is used. Findings Since the late nineteenth-century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body’s particular view of scholarship. Research limitations/implications The limitations associated with this research are that it focusses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole. Originality/value Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon’s (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.

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Viviers, Herman Albertus, Jacobus Paulus Fouché, and Gerda Marié Reitsma. "Developing soft skills (also known as pervasive skills)." Meditari Accountancy Research 24, no. 3 (August 8, 2016): 368–89. http://dx.doi.org/10.1108/medar-07-2015-0045.

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Purpose The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three groups of role-players (student participants, student committee members and employer companies). The game was designed to provide students with the opportunity to develop soft skills and to determine whether students applied the pervasive skills required by the South African Institute of Chartered Accountants. Design/methodology/approach Action research was conducted according to a parallel convergent mixed-method research design. Both qualitative and quantitative data were gathered using questionnaires and focus group interviews to determine the usefulness of the educational game. Findings All three groups perceived the educational game to be effective in requiring students to apply the full spectrum of soft/pervasive skills. Although all the pervasive skills were perceived to be present in the game, teamwork, communication (listening and verbal) and time management skills were perceived to be most prominent, while written communication, professionalism and ethical awareness were found to be less prominent. Overall, this game can be recommended as an effective and innovative teaching method that can positively contribute to the pervasive skills development of accounting students. Originality/value The need to deliver well-rounded accounting graduates demonstrating core technical and soft skills (or pervasive skills and competencies) calls for new and innovative teaching methods. Accounting educators and programmes are continuously challenged regarding which methods to apply to meet these outcomes and substantiate their usefulness.

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Botes, Vida Lucia, and Umesh Sharma. "A gap in management accounting education: fact or fiction." Pacific Accounting Review 29, no. 1 (February 6, 2017): 107–26. http://dx.doi.org/10.1108/par-01-2016-0002.

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Purpose The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice. Design/methodology/approach MAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level: customer satisfaction, learning and growth, internal business and financial. A survey questionnaire was sent to management accountants selected randomly from a list of practicing management accountants identified by the Chartered Institute of Management Accountants in South Africa. Findings The study finds support for allegations that a gap exists between MAE and practice and indicates that to address this gap, a holistic focus using the four perspectives of the BSC would be useful to investigate the gap. Research limitations/implications Previous studies in relation to the gap in management education have focused on the lack of skills provided by tertiary education. As one of the few studies to focus on the overall performance of MAE, this study identifies that the gap is not limited to the provision of adequate skills. The findings show that the gap is significant in terms of customer perspective but is not significant in relation to the internal business, learning and growth and financial perspectives of the BSC. The study provides deeper insights into the gap and will help tertiary education providers to improve their performance. Practical implications As one of the few studies on gaps between MAE and practice, the study provides insights to the potential gaps. The findings serve as a basis for further empirical and theoretical enquiries. Originality/value The study contributes to the management accounting literature by focusing on the gap in MAE using a BSC approach. Rather than single out the lack of skills provided by MAE as a reason for the gap, this paper provides information on the four areas of the BSC as ways to identify the gap.

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Nossel, B., Colin Firer, and J. Ford. "Ethics and financial reporting." South African Journal of Business Management 25, no. 2 (June 30, 1994): 78–85. http://dx.doi.org/10.4102/sajbm.v25i2.846.

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In order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found that South African Chartered Accountants appear to be more conservative than their American counterparts and have a different ethical perspective towards financial reporting. In general, auditors were found to be slightly more ethical than Chartered Accountants in industry and commerce. Two thirds of the respondents also indicated that they had encountered a significant amount of unethical practice in the preparation of financial statements.

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Anderson, Malcolm, John Richard Edwards, and Roy A. Chandler. "CONSTRUCTING THE ‘WELL QUALIFIED’ CHARTERED ACCOUNTANT IN ENGLAND AND WALES." Accounting Historians Journal 32, no. 2 (December 1, 2005): 5–54. http://dx.doi.org/10.2308/0148-4184.32.2.5.

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Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the “well qualified” chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership from outsiders on the grounds of education and training and how the fledgling Institute employed credentials to distinguish the “chartered accountant” brand from non-chartered accountants. In further contrast to prior studies, we examine the internal tensions generated as a result of the precise shaping of the ICAEW's definition of the “well qualified” chartered accountant.

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Maree, K. W., and S. Radloff. "Factors affecting ethical judgement of South African chartered accountants." Meditari Accountancy Research 15, no. 1 (April 2007): 1–18. http://dx.doi.org/10.1108/10222529200700001.

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Sugeng Riadi, Zahrah Indah Ferina. "OBSTACLES OF CHARTERED ACCOUNTANT FOR FULFILLMENT OBLIGATION ON CONTINUOUS LEARNING PROGRAM (CLP." Jurnal Ilmiah Akuntansi dan Finansial Indonesia 3, no. 1 (October 30, 2019): 55–62. http://dx.doi.org/10.31629/jiafi.v3i1.1581.

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This study discusses the obstacles faced by Chartered Accountants (CA) in fulfilling the obligations of credit learning (SKP) in continuing learning program (PPL) to maintain their professional competencies so as to be able to compete with accountants from other countries in the Asean Economic Community (AEC). This study used a descriptive qualitative approach with speakers from Indonesian Institute of Accountants (IAI) members who were registered CA in the Bengkulu Province. The results showed that most Chartered Accountants did not fulfill the SKP obligations due to the cost of training (cost), the time of the training conducted on weekdays (time) and training was rarely carried out in the area of Bengkulu Province (location). The motivation of CA to maintain its competence is very good and ready to face the AEC which began in 2015

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Viswanathan, Bharathan, Robinson Joseph, Philip Thomas, and Sambasivan Elumalai. "Analysis of perceptions of auditors/chartered accountants’ on selected Indian accounting standards." International Journal of Basic and Applied Sciences 4, no. 4 (September 1, 2015): 340. http://dx.doi.org/10.14419/ijbas.v4i4.4946.

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<p>Indian accounting standards are not only principle based but also based on users’ perceived ethical notions on professional ethics and compliance with professional code of conduct that are issued by the Institute of Chartered Accountants of India (ICAI).Codes of conduct for accountants give guidelines for proper behavior in the profession. The present study attempts to understand the perceptions of practicing auditors and professional Chartered Accountants (CAs) on the Indian accounting Standards and adherence to the professional code of conduct issued by the ICAI. The study is based on a survey conducted among a sample of qualified CAs. On the basis of the findings, the study concluded that ethical accounting standards are fundamentally necessary for accountants to produce quality financial reports free from material misstatements.</p>

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Mahmood, Zeeshan, Allah Bakhsh Khan, Asad ur Rehman, and Samreen Atta. "Preliminary Insights on the Adoption of International Financial Reporting Standard (IFRS) for Small and Medium Enterprises (SMEs) in Pakistan." Journal of Accounting and Finance in Emerging Economies 4, no. 1 (June 30, 2018): 95–110. http://dx.doi.org/10.26710/jafee.v4i1.522.

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This study aims to investigate the perceptions of accountants regarding the possible adoption of International Financial Reporting Standards (IFRS) for SMEs in Pakistan. IFRS for SMEs were issued by the IASB in 2009. The adoption of the IFRS for SMEs in Pakistan has been proposed by the Institute of Chartered Accountants of Pakistan (ICAP) and in 2015 the Securities and Exchange Commission of Pakistan (SECP) has approved the adoption of the 'International Financial Reporting Standard for Small and Medium Sized Entities. We conducted seven semi-structured interviews with the chartered accountants based in Multan that were providing accounting and consultancy services to various SMEs. The findings of the research confirmed the reasonable level of awareness among chartered accountants regarding IFRS for SME. Our respondents perceive high-quality comparable financial information as the most significant advantage of applying IFRS for SMEs whereas cost burdens on firms and lack of trained personnel were perceived as major obstacles for the adoption decision. The findings also suggest that diligent IFRS awareness and training programs must be organized by all regulatory and professional bodies (like SECP and ICAP) on both country and firm level to achieve the true purpose of this adoption.

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Daniels, Nabeelah, and Riyaan Davids. "Retaining newly qualified chartered accountants: A South African case study." South African Journal of Accounting Research 33, no. 3 (August 14, 2019): 220–35. http://dx.doi.org/10.1080/10291954.2019.1638590.

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Atoyebi, Taibat A., Murtala A. O. Mustafa, and Moruf A. Mobolaji. "An Assessment of Ethical Sensitivity of Professional Accountants in Nigeria." Business and Management Studies 4, no. 1 (February 28, 2018): 96. http://dx.doi.org/10.11114/bms.v4i1.3019.

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This study assessed the ethical sensitivity of Professional accountants in Nigeria with particular reference to members of The Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). Professional Commitment, Organizational Commitment, Idealistic and Relativist ethical orientations and their effects on ethical sensitivity of the professional accountants were examined. The descriptive research design was adopted while data were collected through the Accountants’ Ethical Sensitivity Scale Questionnaire (AESS) questionnaire administered to 250 professional accountants. Descriptive statistics and regression analysis were used to analyse the collected data. The results revealed that there exists an insignificant negative relationship between professional commitment and professional accountants’ ethical sensitivity while idealistic ethical orientation has a significant negative relationship with professional accountants’ ethical sensitivity. However, relativist ethical orientations and organizational commitment have a significant positive effect on professional accountants’ ethical sensitivity.

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Kumar, Anil. "Auditing the Auditors: An Indian Perspective." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 384. http://dx.doi.org/10.5296/ijafr.v8i4.13920.

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Setting up of National Financial Reporting Authority (NFRA) in India as an independent regulator to audit the auditors has renewed a debate on ‘peer review’ and ‘independent review’. While the global practice is that of an independent oversight over the auditors, the professional body of auditors in India- Institute of Chartered Accountants of India (ICAI) is opposed to the move of the government to appoint a regulator over auditors. This paper examines the perception of auditors and other stakeholders in India on the mechanism of auditing the auditors. The study finds that all stakeholders including practicing public accountants believe that the present state of auditing is not satisfactory in India. The difference in perception is on the setting up of the independent authority (NFRA) to audit the auditors. While the chartered accountants in India believe that self-regulation over the auditors through the existing mechanism may be made more effective, the other stakeholders overwhelmingly support the quasi-regulatory body for independent review of audit service.

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Tetteh Zotorvie, Justice Stephen. "Determinants of Career Choice among Students of Institute of Chartered Accountants (Ghana)." European Scientific Journal, ESJ 12, no. 31 (November 30, 2016): 255. http://dx.doi.org/10.19044/esj.2016.v12n31p255.

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The main purpose of this study was to investigate the major factors that influence the career choice among the professional level students of the Institute of Chartered Accountants (Ghana). The study also examined the stage or time in the academic life of the students that they decided on accounting as a career. A questionnaire-based survey was the main method used for this study. Exploratory factor analysis and descriptive analysis were employed to determine the key factors influencing the students’ career choice in accounting and the timing of the students’ decision to choose accounting as a career. The study showed that personal and job prospects factors such as students’ interest in accounting, high earnings expectation, availability of jobs, prestige and teacher influence were the most important factors that influence the career choice among students of The Institute of Chartered Accountants (Ghana). Less important factors included influences of advertisement, peers and parents or family members. The study also revealed that majority of the students, 50.2%, made their decision to pursue a career in accounting at the Senior High School level, followed by 18.6% deciding when they were at Basic School level.

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Gammie, Elizabeth, Mark Allison, and Morag Matson. "Entry routes into the Institute of Chartered Accountants of Scotland training: Status versus sustainability." Accounting History 23, no. 1-2 (June 2, 2017): 14–43. http://dx.doi.org/10.1177/1032373217706774.

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Education plays a pivotal role in establishing the elite status of a profession. This article sets out to understand the role of social and political influences in the determination of entry routes to professional accounting training with the Institute of Chartered Accountants of Scotland (ICAS). The article charts the development of various entry routes which converted ICAS from an Institute with few graduate entrants in the mid-1950s to an Institute with almost 100 per cent graduate entrants today.

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Tawiah, Vincent, and Pran Boolaky. "Determinants of IFRS compliance in Africa: analysis of stakeholder attributes." International Journal of Accounting & Information Management 27, no. 4 (October 7, 2019): 573–99. http://dx.doi.org/10.1108/ijaim-09-2018-0110.

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Purpose This paper aims to examine the drivers of companies’ compliance with International Financial Reporting Standards (IFRS) using the stakeholder salience theory. Design/methodology/approach The authors have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. This study has also established the relationship between stakeholders’ attributes and firms’ compliance with IFRS. Findings On IFRS compliance, the authors found that the average compliance score among the companies over the period was 73.09 per cent, with a minimum score of 62.86 per cent and a maximum of 85.61 per cent. The authors found a significant positive association between audit committee competence and compliance, as well as among chartered accountants on board. There is less compliance with the latest standards, such as IFRS 3, 7 and 13. Also, IAS 17, 19, 36 and 37 are problematic across the sample. The authors also found that compliance has been increasing over the years. Practical implications For companies, this study provides empirical evidence on the importance of having chartered accountants’ corporate boards, as well as competent audit committees involved in ensuring high compliance with IFRS. The findings also provide valuable information for professional accounting organizations on the role of their members (chartered accountants) in the effectiveness of IFRS compliance. Originality/value This study complements and updates prior studies on IFRS compliance with findings from Africa, a region that has been neglected in the literature. It provides empirical evidence on the importance of chartered accountants sitting on corporate boards in ensuring high compliance with IFRS.

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Sidhu, Jasvinder, and Brian West. "The emergent Institute of Chartered Accountants of India: An upper-caste profession." Accounting History 19, no. 1-2 (December 22, 2013): 115–32. http://dx.doi.org/10.1177/1032373213515186.

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Devonport, Bernadette F. "The participation of women in the New Zealand Institute of Chartered Accountants." Pacific Accounting Review 20, no. 3 (September 19, 2008): 269–81. http://dx.doi.org/10.1108/01140580810920245.

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Nzuza, Zwelihle Wiseman. "Modeling South African Accounting Academic Staff Teaching Rationalism Factors for the Preservation of Indigenous Knowledge." Journal of Economics and Behavioral Studies 8, no. 5(J) (October 30, 2016): 100–107. http://dx.doi.org/10.22610/jebs.v8i5(j).1435.

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South African universities are under pressure to maximize the amount of accounting students, with specific reference to expand the number of qualified black African accountants, especially the Chartered Global Management Accountants (CGMA). Accountants are at the center of countriesâ€™ economy and act as lecturers in the academic institutions. Therefore, the issue of inadequate production of a new brand black qualified accountants may have something to do with accounting academic staff teaching rationalism, and this study seeks to address that subject. Literature has been used to investigate factors influencing accounting academic staff teaching rationalism and to propose a suitable model for accounting academic staff teaching rationalism factors for the preservation of South African indigenous knowledge. The proposed model forms the basis of the study results and is grounded on sound perception theories: bottom-up theory and top-down theory. The significance of a proposed model is subject to experiments by other scholars within the boundaries of the republic of South Africa or even outside.

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Cobbin, Phillip E. "“THE BEST BRAINS OF THE PUBLIC ACCOUNTING WORLD”: THE RESTRICTED MEMBERSHIP OF THE ARMY ACCOUNTANCY ADVISORY PANEL, 1942–1945." Accounting Historians Journal 36, no. 2 (December 1, 2009): 1–29. http://dx.doi.org/10.2308/0148-4184.36.2.1.

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The events threatening to engulf Australia as the Japanese imperial forceS continued their push through southeast Asia caused enormous concern for the Department of the Army as civilian and uniformed staff struggled to cope with large increases in manpower and expenditure responsibilities. The department moved, in January 1942, to create an expert panel of accountants to provide advice with a view to overcoming these problems. This paper focuses uniquely on a small group of individuals brought together for their expertise in accounting drawn exclusively from the practitioner ranks of the Institute of Chartered Accountants in Australia. The paper draws attention to the fact that, while several of those invited to serve had “inside” knowledge and experience during World War I (1914–1918), only those holding the designation of chartered accountant were invited to participate, seemingly ignoring the great potential available from the wider profession of the day.

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Kartini, Tina, and Ghina Mar’atu Sholihati. "ANALYSIS OF PROFESSIONAL ACCOUNTANTS ETHICAL CODE IN INDONESIA FROM AL QURAN PERSPECTIVE." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 1 (August 14, 2020): 1. http://dx.doi.org/10.32832/neraca.v15i1.3329.

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The rise of cases of accountants who do not comply with the standards of professional accountants' code of ethics and the need for an Islamic code of ethics which is considered important for Islamic accountants. Islamic accountants must adhere to the Islamic values-based code of ethics which is currently not compiled by the Institute of Indonesia Chartered Accountants(IAI). This study aims to determine the Code of Ethics of Professional Accountants in Indonesia from the Al Qur'an Perspective. This study uses a qualitative method with a descriptive approach. The sample used is a social situation which consists of threeelements: place, actor, and activity. From the results of this study, it can be concluded that there are five professional accountants' codes of ethics, namely: integrity, objectivity, competence and professional prudence, confidentiality, and professional behavior. The five codes of ethics are in line with the code of ethics contained in the Qur'an, which is honest and loves truth, fairness, learning the lawful, trustworthy, and disciplined.

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Hidayat, M. Ridho, and Sany Dwita. "Analisis Gambar “Kesetaraan Gender” Dalam Dunia Digital: Sebuah Eksplorasi Pada Ikatan Akuntan Indonesia." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (March 26, 2020): 2214–33. http://dx.doi.org/10.24036/jea.v2i1.208.

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The purpose of this study is to analyse how website of Institute of Indonesia Chartered Accountants contribute in gender equality of accounting profession in Indonesia. The processes of constructing and redesigning website and the selection of the images that appearing on it are analysed as important mechanism which not only reflect ‘realities’, but also contribute to proliferation diachronically existed power relations, gender inequalities, and gendered hierarchies. This study finds a proliferation of images of (accounting) women on structure of the profession even if men are still dominant. The outcome of this to encourage women participation in accounting profession. The empirical proof presented in this study, points toward a lack of images representing professional accounting women. But when women are represented, they are depicted in similar roles as like men roles. These findings explain that Institute of Indonesia Chartered Accountants has become progressive and attempted to reduce the exercises of gender inequality in the accounting profession and contribute to empower gender equality. This study argues that a proliferation in the representation of (accounting) women in Indonesia digital space would flourish a positive step towards the inclusion of women in the Indonesia profession.

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Richardson, Alan J. "BUILDING THE CANADIAN CHARTERED ACCOUNTANCY PROFESSION: A BIOGRAPHY OF GEORGE EDWARDS, FCA, CBE, LLD, 1861–1947." Accounting Historians Journal 27, no. 2 (December 1, 2000): 87–116. http://dx.doi.org/10.2308/0148-4184.27.2.87.

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George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. He created one of the major Canadian public accounting firms (Edwards, Morgan & Co.). His contributions were recognized through awards such as the Commander of the Order of the British Empire, an honorary degree from Queen's University, and life memberships in the Institutes of Chartered Accountants of Alberta, Ontario, Manitoba, and Saskatchewan. This biography examines his role in shaping the federal/provincial structure of the accounting profession, the development of university-based accounting education programs, the separation of the management and the financial accounting professions, the communications strategies of the profession, and his contributions to government and bank accounting.

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SULIK-GÓRECKA, Aleksandra. "KORZYŚCI DYDAKTYCZNE ZE WSPÓŁPRACY UCZELNI EKONOMICZNEJ Z CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (CIMA)." Folia Pomeranae Universitatis Technologiae Stetinensis Oeconomica 327, no. 83 (December 1, 2016): 269–78. http://dx.doi.org/10.21005/oe.2016.83.2.26.

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Sedley, J., and Joanna Gray. "R v Institute of Chartered Accountants of England and Wales, ex parte X." Journal of Financial Regulation and Compliance 5, no. 2 (February 1997): 173–77. http://dx.doi.org/10.1108/eb024925.

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Verma, Shraddha, and Sidney J. Gray. "THE CREATION OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA: THE FIRST STEPS IN THE DEVELOPMENT OF AN INDIGENOUS ACCOUNTING PROFESSION POST-INDEPENDENCE." Accounting Historians Journal 33, no. 2 (December 1, 2006): 131–56. http://dx.doi.org/10.2308/0148-4184.33.2.131.

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This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title “chartered,” the disciplinary powers of the ICAI, and the issue of mutual recognition and reciprocity with foreign professional accounting organizations.

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Silva, Pedro Sá, António Trigo, and João Varajão. "Using Simulation for Enhanced Accounting Learning." International Journal of Distance Education Technologies 10, no. 4 (October 2012): 26–43. http://dx.doi.org/10.4018/jdet.2012100103.

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The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as chartered certified accountants, can interact with the system of e-government. The latter requirement precludes the students of accounting and business management, some of them future chartered certified accountants, to get to know the system. This inability lead to the idea of ??creating applications (simulators) that mimic the official e-government applications for use in educational environment. This paper presents the developed VAT form submission process simulator and a case study of its application in Coimbra Institute of Accounting and Administration (ISCAC) to assess its effectiveness in practice. The results of experimentation show that simulators of official e-government applications, such as VAT Simulator, are extremely helpful in the process of learning e-government official tools, without taking risks.

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Steenkamp, L. P. "South African chartered accountants’ views on and expectations of a career in academia." Meditari Accountancy Research 17, no. 1 (April 2009): 81–98. http://dx.doi.org/10.1108/10222529200900006.

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Neu, Dean, and Lubna Saleem. "THE INSTITUTE OF CHARTERED ACCOUNTANTS OF ONTARIO (ICAO) AND THE EMERGENCE OF ETHICAL CODES." Accounting Historians Journal 23, no. 2 (December 1, 1996): 35–68. http://dx.doi.org/10.2308/0148-4184.23.2.35.

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Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, “professional ethics”. We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide “compelling reasons” for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political importance of memory, especially given the ahistorical nature of current day discussions of professional ethics.

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Haines, Jason. "Andreou v Institute of Chartered Accountants in England and Wales [1998] 1 All ER." Journal of Financial Crime 6, no. 3 (January 1999): 254–55. http://dx.doi.org/10.1108/eb025890.

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Dordunu, Wisdom, Godfred Matthew Yaw Owusu, and Samuel Nana Yaw Simpson. "Turnover intentions and job performance of accountants: The role of religiosity and spiritual intelligence." Journal of Research in Emerging Markets 2, no. 1 (March 13, 2020): 43–61. http://dx.doi.org/10.30585/jrems.v2i1.405.

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This paper examined the turnover intentions of accountants practicing with audit firms in Ghana. The study specifically, investigated the factors that influence the intentions of accountants to quit their jobs and further ascertained if the intentions to quit have any implications on the job performance of accountants. A survey method of research was adopted and a set of questionnaires was administered to accountants working with accounting firms certified and approved by the Institute of Chartered Accountants, Ghana (ICAG). The hypothesized relationships of the study were tested using the Partial Least Square-based structural equation modeling technique. The findings of this study demonstrate that organizational commitment, job satisfaction, emotional exhaustion, and religiosity are good predictors of turnover intentions of accountants. Further, our analysis also indicates that turnover intentions impact negatively on job performance of accountants. Our findings have two important implications. First, we highlight the relevance of the spiritual dimension of the determinants of turnover intentions by demonstrating with evidence that the extent of an individual’s attachment and commitment to religious values and beliefs have important implications on turnover intentions. Second, while job performance has been found to influence turnover intentions of employees, the evidence provided in this study suggests that turnover intentions are also a good predictor of employees’ job performance.

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Journal articles on the topic 'African Institute of Chartered Accountants'

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