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Relevant bibliographies by topics / Chartered accountancy

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Academic literature on the topic 'Chartered accountancy'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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Journal articles on the topic "Chartered accountancy"

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Ngcobo, Raphael, and Watson Ladzani. "Analysis of economic transformation intervention in South Africa - the CA charter." Environmental Economics 7, no. 3 (October 21, 2016): 17–24. http://dx.doi.org/10.21511/ee.07(3).2016.02.

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The purpose of this paper is to conduct an analysis of the chartered accountancy profession sector charter with other sector charters. This is to ascertain if the chartered accountancy profession charter is a workable strategy to address economic transformation within the accountancy profession in South Africa. Desktop research method was used for this paper. Content analysis was used to analyze the chartered accountancy profession’s charters with the aim to ascertain if it is a workable strategy when compared with other sector charters to address the limitation of growth of black people in the chartered accountancy profession. The analysis of the selected sector charters shows that the chartered accountancy sector is committed to economic empowerment in South Africa. This sector has, however, set aggressive targets on employment equity and skills development when compared with the financial and construction sectors. This analysis and comparison is useful in guiding the stakeholders within the accountancy profession in their vision to accelerate the transformation process within the profession. Furthermore, it is hoped that this paper will stimulate substantive discussions around economic transformation strategy designed by government and business to redress economic inequality in South Africa. Keywords: broad-based black economic empowerment, charters, chartered accountancy, sectors, South Africa. JEL Classification: J24, J71

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Lee, Tom. "ECONOMIC CLASS, SOCIAL STATUS, AND EARLY SCOTTISH CHARTERED ACCOUNTANTS." Accounting Historians Journal 31, no. 2 (December 1, 2004): 27–51. http://dx.doi.org/10.2308/0148-4184.31.2.27.

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A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change during this period in the economic class origins of the general community of chartered accountants in Scotland and the second is relative stability in the economic class origins of their leadership. Scottish chartered accountancy immigrants to the US provide a clear example of the general community effect. They also reveal how economic class was not a significant factor in the success of their American professional careers. The data also highlight differences in these matters between chartered accountants from each of the three Scottish bodies and suggest generalizations about early Scottish chartered accountancy are inappropriate. Overall, therefore, and contrary to the argument of Jacobs, the early Scottish chartered accountancy bodies did not maintain their social status in terms of the economic class origins of their general memberships. Instead, they coped with the economics of a growing market for their services by increasingly recruiting men from lower middle class and working class backgrounds while maintaining their social respectability as a professional grouping with leaderships almost exclusively of upper class and upper middle class origins.

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LEE, T. A. "THE INFLUENCE OF SCOTTISH ACCOUNTANTS IN THE UNITED STATES: THE EARLY CASE OF THE SOCIETY OF ACCOUNTANTS IN EDINBURGH." Accounting Historians Journal 24, no. 1 (June 1, 1997): 117–41. http://dx.doi.org/10.2308/0148-4184.24.1.117.

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This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in U.S. public accountancy.

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Amernic, J. H., and N. Aranya. "Organizational Commitment: Testing Two Theories." Relations industrielles 38, no. 2 (April 12, 2005): 319–43. http://dx.doi.org/10.7202/029355ar.

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A study of organizational commitment of professional accountants who have the chartered accountancy designation, in various occupational settings in Canada, with reference to two alternative theories of organizational commitment.

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Owusu, Godfred Matthew Yaw, Victoria Asantewaa Obeng, Charles Gyamfi Ofori, Teddy Ossei Kwakye, and Rita Amoah Bekoe. "What explains student’s intentions to pursue a certified professional accountancy qualification?" Meditari Accountancy Research 26, no. 2 (June 4, 2018): 284–304. http://dx.doi.org/10.1108/medar-06-2016-0065.

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Purpose This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification. Design/methodology/approach The study uses survey method of research and mainly used questionnaires as data collection instrument to elicit information from the respondent group. Using a total of 641 business students from the University of Ghana Business School, a mixture of factor analysis and logistic regression analysis techniques was used in investigating the study objectives. Findings Results from the regression analysis demonstrate that students’ preference and beliefs about accounting professional qualification, academic major and grade point average are significantly associated with their intentions to pursue a CPA qualification. Moreover, majority of the sampled respondents (47.9 per cent) with the desire to pursue a CPA qualification prefer to be affiliated with the Association of Chartered Certified Accountants, 27.2 per cent prefer the Institute of Charted Accountant Ghana qualification, while only 7 per cent of the students prefer to be affiliated with the Chartered Institute of Management Accountant. Research limitations/implications The findings from this study have important implications for the various professional accountancy bodies, accounting educators and other stakeholders interested in promoting the choice of accounting as a career path among university students. Practical implications The results indicate that, as part of the broader strategy to increase the number of professional accountants in Ghana, there is the need to promote the study of accounting at the undergraduate level in the various universities in the country. Originality/value This study uniquely uses the behavioral decision theory to explain the dominant factors associated with students’ intentions to pursue a CPA qualification.

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Lee, Thomas A. "OUTLIERS IN THE PROFESSIONAL PROJECT OF VICTORIAN PUBLIC ACCOUNTANCY: DAVID SOUTER ROBERTSON, CHARTERED ACCOUNTANT." Accounting Historians Journal 36, no. 2 (December 1, 2009): 75–92. http://dx.doi.org/10.2308/0148-4184.36.2.75.

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The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the context of the early British public accountancy associations and unsuccessful outliers among their members, the study of DSR focuses on his insolvency at a time when the newly formed associations were facing the issue of setting ethical standards to cope with unsuccessful outliers in their professional projects. The case of DSR illustrates specific problems facing accounting biographers when accessing public archives of the Victorian period.

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Soni, Alisha, and Kanupriya Misra Bakhru. "Personality traits and entrepreneurial intention among Chartered Accountancy students." Problems and Perspectives in Management 19, no. 3 (August 10, 2021): 136–47. http://dx.doi.org/10.21511/ppm.19(3).2021.12.

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Entrepreneurial intention plays a decisive role in the process of becoming an entrepreneur. It is not only the prerequisite for establishing a business but it also influences an individual’s behavior. This study aims to investigate the impact of three key personality traits of a prospective entrepreneur (entrepreneurial passion, creativity, and self-efficacy) in shaping their entrepreneurial intention. It is proposed that entrepreneurial passion, creativity, and self-efficacy positively influence entrepreneurial intention. Primary data were collected from 408 Chartered Accountancy (CA) students of the National Capital Region (NCR) of India with the help of a structured questionnaire. The cluster sampling method was used to select the sample from the targeted population. The data were analyzed using structural equation modeling (SEM). The results establish that the entrepreneurial intention of CA students is significantly influenced by their creativity, entrepreneurial passion, and self-efficacy, as all three traits allow an entrepreneur to identify opportunities with profit potential. A student who is passionate, creative, and confident in exploiting the new business idea will develop an intention to become an entrepreneur. The present study contributes to the literature by investigating the entrepreneurial intention of CA students, which has not been explored earlier. The significance of this study facilitates academicians and accounting organizations to focus on the personality traits of students, which helps in developing entrepreneurial intention in them.

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Kaifala, Gabriel Bamie, Sonja Gallhofer, Margaret Milner, and Catriona Paisey. "Postcolonial hybridity, diaspora and accountancy." Accounting, Auditing & Accountability Journal 32, no. 7 (September 16, 2019): 2114–41. http://dx.doi.org/10.1108/aaaj-03-2016-2493.

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Purpose The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora. Design/methodology/approach A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone. Findings The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular. Research limitations/implications This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries. Originality/value While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.

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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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Pothmann, Ute. "„Ära Voss“." Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 58, no. 1 (May 24, 2017): 279–316. http://dx.doi.org/10.1515/jbwg-2017-0011.

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Abstract This article investigates one stage in the career of Dr. Wilhelm Voss (1896-1974) who was a chartered accountant, manager of the Reichswerke “Hermann Göring” and armament adviser to the Egyptian government after World War II. During the Weimar republic Voss was a respected association official and chartered accountant without a political background. Between spring 1933 and autumn 1934 he integrated himself fast and successfully into the Nazi regime. The article explores Voss’ actions, his motives and family background as well as professional points of contact to National Socialism. At the same time it reveals the difficult development of chartered accountancy as a profession in Germany around 1930 and attempts to professionalize the occupation by different individuals and organisations. This paper takes up new research approaches to the history of elites. The source material is evaluated on the four analysis levels of “authority”, “situation”, “profession” and “self-image”.

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Dissertations / Theses on the topic "Chartered accountancy"

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Geddes, Sally Belinda. "The development of accountancy education, training and research in England: a study of the relationship between professional education and training, academic education and research and professional practice in English chartered accountancy." Thesis, University of Manchester, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488669.

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Windram, Brian Speirs. "An Evaluation of the Professional Learning Taking Place within the Work Experience Component of the Chartered Accountancy Training Contract : The Hidden Curriculum of Work Experience." Thesis, Lancaster University, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.504206.

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Kokot, Patrizia Sofia. "Partnership anatomies : a comparative perspective on career advancement and the private lives of women partners in chartered accountancy firms in Germany and the United Kingdom." Thesis, London School of Economics and Political Science (University of London), 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.538744.

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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

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Nel, Petrus. "Factors influencing persistence of aspiring chartered accountants : a fortigenic approach." Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/450.

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Hunter-Beck, Caroline. "Scottish lawyers and chartered accountants : the working experiences of woman professionals." Thesis, Glasgow Caledonian University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.404614.

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Murphy, Brid. "From novice to expert : a phenomenographic study of chartered accountants in Ireland." Thesis, Sheffield Hallam University, 2014. http://shura.shu.ac.uk/20104/.

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The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current 'solution' within the accounting profession with reference to post-qualification maintenance and development of professional competence. However, there is a lack of evidence in the literature to demonstrate how CPD supports accounting practitioners as they seek to maintain and further develop their professional competence. The objective of this thesis is to examine this 'gap'. The thesis explores how practitioners perceive competence in the context of their professional status and how, through engagement with CPD, they maintain and develop their professional competence. This study is situated within the largest professional accounting body operating in Ireland, Chartered Accountants Ireland (CAI). Interviews were conducted with members of CAI and a phenomenographic approach was used to examine participants' perceptions and practices with regard to professional competence and continuing engagement with professional development. Variations were evident with regard to participants' perceptions of professional status and professional competence. Variations also emerged in relation to participants' experiences of maintaining and developing professional competence. These variations pertain to distinct practitioner lifeworlds; comprising practice versus non-practice, gender and experiential stages. The 'essence' of the professional competence phenomenon highlighted that practitioners experience a series of developmental 'blocks', at varying experiential stages. These experiential stages are novice, competent, proficient and expert. There are varying foci at each experiential stage. There are also varying perceptions of professional competence at each stage: professional competence comprises personal (innate), knowledge ('know that') and social ('know how') competences but there is strong differentiation within each of these categories at each distinct experiential stage, with a focus on knowledge competence at novice stage and an emphasis on social competence at expert stage. Lifelong learning elements accompany each developmental 'block'. The maintenance and development of professional competence is thus akin to a progressive, unceasing, process which encapsulates lifelong learning. Furthermore, it is apparent that no one particular mode of learning is sufficient i.e. as practitioners gain more experience and develop more expertise, their modes of learning change. At early experiential stages, the focus is on formal learning, 'amassing' large volumes of prescriptive technical knowledge and techniques, with little acknowledgement of actual role experiences. As practitioners progress, the value of experience is acknowledged and there is a growing autonomy with regard to what and how competences are learned and developed. There is also increasing reliance on learning through engagement with others. At more advanced experiential stages, learning largely results from experiences and is more holistic and intuitive. The study extends the application of phenomenographic research to the accounting practitioner domain. It also adds to existing literature by providing a detailed account of the work of accounting practitioners and of their perceptions and practices with regard to professional competence and professional development. The study thus provides a backdrop of developmental experiences and a means of facilitating CAI to affect a more 'rounded' and practical developmental approach for its member practitioners.

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Beling, Brenda. "Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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Mgoduka, Babalwa. "The Retention Of Newly Qualified Chartered Accountants In A Large Financial Services Company." Master's thesis, Faculty of Engineering and the Built Environment, 2019. http://hdl.handle.net/11427/31095.

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Considering the increasing shortage of newly qualified chartered accountants in South Africa, this study focused on investigating factors that influence newly qualified chartered accountants to either leave or stay with their employing organisation. This study was conducted at a financial services organisation situated in Cape Town, which like all other financial institutions, would like to decrease the exit of newly qualified accounting professionals and ensure that skilled employees remain within the organisation. • Participants in this study completed an open ended written questionnaire (N =19) and were then interviewed (N = 19) about the factors that determine whether or not they would leave the organisation. The following five reasons were identfied as the most important: bureaucracy (lack of autonomy); career possibilities; good line management; organisational culture; work-life balance. Retention strategy policies that were meant to assist with employee attrition were not effective in achieving the retention of the newly qualified chartered accountants. The main reason for the lack of graduate retention was that the policies were not properly communicated to the employees. The findings of this study indicate the necessity for the financial services organisation to do a rigorous reassessment of their retention policies and to put processes in place to decrease the exits of talented and knowledgeable employees.

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Devonport, Bernadette Frances. "Women in accounting: their careers and membership of the Institute of Chartered Accountants in New Zealand." Thesis, University of Canterbury. History, 2007. http://hdl.handle.net/10092/986.

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This thesis studies the relationship between the careers of women in accounting in New Zealand in the twentieth century and their membership of, and contribution to, the major accounting association in this country, the Institute of Chartered Accountants of New Zealand. The relationship is placed within historical context. In recent decades there has been much research on the experiences of female professionals in their workplaces but little of this research has been on the involvement of these women in their professional associations. Yet these associations have an important role in defining, controlling and representing professions. This thesis argues, using accounting as an example, that there is a parallel between the careers of professional women and their participation in their professional associations. In New Zealand, as the social climate changed during the twentieth century so too did women's membership in the Institute and their employment as public accountants. The level and type of women's contribution in the Institute has reflected their participation in the wider profession.

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Books on the topic "Chartered accountancy"

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Taylor, P. G. M. Occupational stress in the chartered accountancy profession. Manchester: UMIST, 1990.

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The development of American public accountancy profession: Scottish chartered accountants and the early American public accountancy profession. New York: Routledge, 2006.

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Institute of Chartered Accountants of Ontario. School of Accountancy admission examination : August 1986. Toronto: The Institute, 1986.

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Buckley, Sandra J. Turnover amongst men and women in the chartered accountancy profession. Manchester: UMIST, 1998.

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Institute of Chartered Accountants of Ontario. Information on the School of Accountancy admission examinations : issued 1994 effective beginning with the August 1995 School of Accountancy admission examinations. Toronto: The Institute of Chartered Accountants of Ontario, 1994.

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Institute of Chartered Accountants of Ontario. Information on the School of Accountancy admission examination : August 1991. Toronto: The Institute, 1991.

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The versatile profession: A history of accountancy in Ireland since 1850. Dublin: Chartered Accountants Ireland, 2013.

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Institute of Chartered Accountants of Ontario. Information on the School of Accountancy admission examination : Effective for the January 1992, August 1992 examinations. Toronto: The Institute, 1992.

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Sowerby, Tom. The history of the Chartered Institute of Public Finance and Accountancy, 1885-1985. London: The Institute, 1985.

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Institute of Chartered Accountants of Ontario. Information for candidates : School of Accountancy admission examinations : (May and August 1986). Toronto: The Institute, 1986.

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Book chapters on the topic "Chartered accountancy"

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Walker, Stephen P. "Career Selection: Why Chartered Accountancy?" In The Society of Accountants in Edinburgh, 1854-1914, 80–117. Routledge, 2020. http://dx.doi.org/10.4324/9781003046233-3.

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Anderson-Gough, Fiona, Christopher Grey, and Keith Robson. "Professional Socialization in Chartered Accountancy Practices." In Making Up Accountants, 1–6. Routledge, 2018. http://dx.doi.org/10.4324/9780429449215-1.

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"Overview of the Scottish chartered accountancy migrants." In The Development of the American Public Accounting Profession, 32–43. Routledge, 2007. http://dx.doi.org/10.4324/9780203966372-14.

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Hamer, Kenneth. "Whistleblowing." In Professional Conduct Casebook. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198817246.003.0083.

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Institute of Chartered Accountants in England and Wales, Disciplinary Bye-laws 2017, article 9(1) (‘Any person may bring to the attention of the head of staff any facts or matters indicating that a member, a firm or a provisional member may have become liable to disciplinary action under these bye-laws or the [Accountancy and Actuarial Discipline Board] Scheme or the [Joint Disciplinary Scheme]; and it is the duty of every member, where it is in the public interest for him to do so, to report to the head of staff any such facts or matters of which he is aware’)

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"The Origins of Accountancy as a Profession in Scotland." In A History of the Chartered Accountants of Scotland, 1–19. Routledge, 2020. http://dx.doi.org/10.4324/9781003052753-1.

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Walker, Stephen Ρ. "The Defence of Professional Monopoly: Scottish Chartered Accountants and "Satellites in the Accountancy Firmament" 1854-1914." In Studies in Early Professionalism, 139–82. Routledge, 1999. http://dx.doi.org/10.4324/9780203821480-8.

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Walker, Stephen. "The Criminal Upperworld and the Emergence of a Disciplinary Code in the Early Chartered Accountancy Profession." In Studies in Early Professionalism, 301–31. Routledge, 1999. http://dx.doi.org/10.4324/9780203821480-13.

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Shackleton, Ken. "Gender Segregation in Scottish Chartered Accountancy: The Deployment of Male Concerns About the Admission of Women, 1900-1925." In Studies in Early Professionalism, 333–61. Routledge, 1999. http://dx.doi.org/10.4324/9780203821480-14.

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"The Apprentice Chartered Accountant." In A History of the Chartered Accountants of Scotland, 111–35. Routledge, 2020. http://dx.doi.org/10.4324/9781003052753-7.

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Hamer, Kenneth. "Estoppel." In Professional Conduct Casebook. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198817246.003.0027.

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The Supreme Court held that the doctrine of cause of action estoppel applied to successive complaints before a professional disciplinary body, that disciplinary proceedings were civil in nature and that therefore the principles of res judicata applied, and that there was no reason why cause of action estoppel should not apply to successive sets of proceedings before the Disciplinary Committee of the Institute of Chartered Accountants in England and Wales (ICAEW). The Supreme Court so held in allowing an appeal by C-W, a chartered accountant, against the Court of Appeal, which had upheld the dismissal of his application for judicial review of the decision by the Committee to refuse to dismiss a second complaint based on the same facts of a first complaint that had been dismissed on the merits.

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Conference papers on the topic "Chartered accountancy"

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Remali, Azrinawati Mohd. "Reasons To Choose Chartered Accountant As Profession." In IEBMC 2017 – 8th International Economics and Business Management Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.07.02.15.

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Artati, Dwi, Eni Kaharti, and Ika Susilowati. "Analysis of Theory of Planned Behavior in Predicting Accountants’ Interest in Gaining Chartered Accountant Titles in the Central Java Region." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.074.

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Ciolomic, Ioana Andreea, and Ioana Natalia Beleiu. "THE ROLE OF INTERNATIONAL AND PROFESSIONAL ORGANISATIONS’ IN DEFINING STATE-OWNED ENTERPRISES." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.83.

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owned enterprises (SOEs) have an essential role in national economies worldwide, but regardless of their acknowledged contribution to the global markets, divergent opinions and approaches can be observed when defining and characterizing these entities. On the other hand, international organizations such as OECD, International Monetary Fund, European Commission, United Nations, World Trade Organizations, World Bank, Asian Development Bank, and professional organizations such as IPSASB and Chartered Institute of Management Accountants have an essential role in SOEs' activity. One of the biggest challenges that professional bodies have nowadays is to find a unique definition to match the need of practitioners and capture the complexity of SOEs. Even if there can be identified some common approaches between academicians, international, and professional organizations, there are some delicate areas that require substantial efforts for clarifications. The paper addresses this topic, aiming to clarify the main aspects concerning the definition of SOEs from international and professional organizations' points of view based on qualitative research methods.

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Peens, Shaun. "HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end032.

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In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, uncertainty exists regarding the future of FET Accounting and the Accounting profession, when guidance teachers are presumably advising learners to take less suitable subjects, like Mathematical Literacy, History of Geography to enhance school reports. These findings influence the social responsibility of teachers; and it also results in many Accounting students having to spend two or more additional years at university due to their apparent lack of basic Accounting skills. Additionally, the negative perception towards FET Accounting might impact learners’ choices who might not plan a career in Accounting, thereby limiting their ability to secure any career in the financial sector. Collaborative social change is required from the Accounting profession and university alike, especially in the Fourth Industrial Revolution era, where a high degree of ethics and transparency are required.

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