Journal articles: '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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Whiting, Rosalind H. "Reflecting on perceived deinstitutionalization of gender‐biased employment practices in accountancy." Qualitative Research in Accounting & Management 9, no. 4 (November 16, 2012): 300–336. http://dx.doi.org/10.1108/11766091211282652.

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PurposeThe purpose of this paper is to explore the changes in gender‐biased employment practices that it is perceived have occurred in New Zealand accountancy workplaces over the last 30 years, using Oliver's model of deinstitutionalization.Design/methodology/approachSequential interviewing was carried out with 69 experienced chartered accountants and three human resource managers, and at a later date with nine young female accountants.FindingsEvidence is presented of perceived political, functional and social pressures cumulatively contributing to deinstitutionalization of overt gender‐biased employment practices, with social and legislative changes being the most influential. Deinstitutionalization appears incomplete as some more subtle gender‐biased practices still remain in New Zealand's accountancy workplaces, relating particularly to senior‐level positions.Research limitations/implicationsThis study adds to understanding of how professions evolve. The purposeful bias in the sample selection, the small size of two of the interviewee groups, and the diversity in the interviewees' workplaces are recognized limitations.Practical implicationsIdentification of further cultural change is required to deinstitutionalize the more subtle gender‐biased practices in accountancy organizations. This could help to avoid a serious deficiency of senior chartered accountants in practice in the future.Originality/valueThis paper represents one of a limited number of empirical applications of the deinstitutionalization model to organizational change and is the first to address the issue of gender‐biased practices in a profession. The use of sequential interviewing of different age groups, in order to identify and corroborate perceptions of organizational change is a novel approach.

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Hay, David, and David Davis. "The Voluntary Choice of an Auditor of Any Level of Quality." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 37–53. http://dx.doi.org/10.2308/aud.2004.23.2.37.

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We examine the choice of auditor by 380 incorporated societies in New Zealand. Incorporated societies may choose whether to be audited, and are free to choose an auditor of “any level of quality.” We measure audit quality levels, in order of increasing quality, as: (1) whether the entity chooses to be audited, (2) whether the auditor is a qualified or unqualified accountant, (3) whether the qualified accountant is an individual or a chartered accountancy firm, (4) whether the audit firm is large, and (5) whether the large audit firm is a member of the Big 5. We test whether variables representing demand for auditing by incorporated societies are associated with mechanisms that indicate auditor quality to users. We find that larger entities, and entities with higher salaries as a proportion of revenues and higher debt as a proportion of assets are more likely to be audited; they are also more likely to choose chartered accountancy firms and to choose larger audit firms. Entities with a higher proportion of their revenue from members are more likely to choose Big 5 auditors. These results are consistent with DeAngelo's (1981) and Watts and Zimmerman's (1986) explanations for professional auditing institutes, audit firm size, and audit firm reputation as surrogates for auditor quality.

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Eloff, Anne-Marie. "The integration of information and information technology in accounting education: Effects on student performance." Journal of Economic and Financial Sciences 9, no. 2 (December 18, 2017): 409–25. http://dx.doi.org/10.4102/jef.v9i2.49.

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The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap, SAICA issued the Competency Framework in 2010 which requires, in addition to the technical knowledge that chartered accountants are best known for, pervasive skills that all chartered accountants should possess upon entering the profession. However, the integration of these pervasive skills with the technical core subjects taught to accountancy students is limited. This article investigated whether one of the listed pervasive skills (namely competency in information and information technology) can successfully be integrated with a technical core subject (namely financial accounting) in such a way that the technical knowledge of the student is improved due to the integration. A Microsoft Excel consolidation model was created and presented to students to complete. Formal assessments and a questionnaire were used to determine whether the completion of the Microsoft Excel consolidation model, affected students’ performance. The results showed that the completion of the consolidation model improved students’ understanding of financial accounting.

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Noguchi, Masayoshi, and John Richard Edwards. "PROFESSIONAL LEADERSHIP AND OLIGARCHY: THE CASE OF THE ICAEW." Accounting Historians Journal 35, no. 2 (December 1, 2008): 1–42. http://dx.doi.org/10.2308/0148-4184.35.2.1.

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This paper examines the difficulty of achieving representative and effective governance of a professional body. The collective studied for this purpose is the Institute of Chartered Accountants in England and Wales (formed 1880) which, throughout its existence, has possessed the largest membership among British accounting associations. Drawing on the political theory of organization, we will explain why, despite a series of measures taken to make the constitution of its Council more representative between formation date and 1970, the failure of the 1970 scheme for integrating the entire U.K. accountancy profession remained attributable to the “detachment of office bearers from their constituents” [Shackleton and Walker, 2001, p. 277]. We also trace the failure of attempts to restore the Council's authority over a period approaching four decades since that “disaster” occurred [Accountancy, September 1970, p. 637].

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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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Gray, F. Elizabeth. "Specific Oral Communication Skills Desired in New Accountancy Graduates." Business Communication Quarterly 73, no. 1 (January 28, 2010): 40–67. http://dx.doi.org/10.1177/1080569909356350.

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International research findings and anecdotal evidence alike suggest that new accountancy graduates often begin their careers with inadequate oral communication skills. However, there is a lack of well-grounded empirical data concerning precisely what accountancy employers mean by “oral communication” and what specific skills they value most highly. This article describes a research project investigating the importance of 27 oral communication skills for students intending to begin an accountancy career in New Zealand, as perceived by chartered accountancy professionals. It also examines how frequently accountancy employers are finding these desired skills in new graduates. The findings reported in this study offer important guidance concerning the oral communication skills that new graduates will find most useful in the New Zealand accountancy workplace and suggest useful directions for accountancy students internationally.

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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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Tabone Saliba, Dorianne. "Achieving Sustainable Development Goals: The Role of the Accountancy Profession in Malta." MCAST Journal of Applied Research & Practice 3, no. 2 (December 12, 2019): 90–116. http://dx.doi.org/10.5604/01.3001.0014.4391.

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Various initiatives have been undertaken to promote a global sustainable development agenda, with the most recent one being the United Nations (UN)’s 2030 Agenda for Sustainable Development. In 2015, the UN General Assembly set 17 Sustainable Development Goals (SDGs) and 169 targets to be achieved by its 193 member states (including Malta) by 2030. These SDGs position sustainable development as a global challenge which needs to be tackled by various stakeholders including governments and non-governmental and business organizations. Professional accountancy bodies, such as the International Federation of Accountants (IFAC) and the Association of Certified Chartered Accountants (ACCA), acknowledge that the profession plays an important role in the achievement of SDGs. Despite these claims, there is limited research that investigates the role that the profession plays in furthering the achievement of SDGs. In view of this context, this research explores how the accountancy profession in Malta is contributing to furthering the achievement of eight specific SDGs, with a view to making recommendations as to what further initiatives can be implemented by the profession to further contribute to the achievement of these SDGs by Malta. A grounded theory methodology has been adopted, so that theory could be generated from the data collected through the qualitative interviews which were carried out with four professionals. Results show that Maltese accountancy professionals are engaging in several initiatives that contribute towards the achievement of SDGs, even though they face a number of barriers. A theoretical model, grounded in the data generated, has emerged with three approaches which accountancy professionals are adopting when contributing towards the achievement of the UN’s SDGs, namely the conservative, visionary, and adaptive approaches. The study also recommends new initiatives that accountancy professionals could possibly introduce to further contribute to achieving SDGs.

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Del Baldo, Mara, Adriana Tiron-Tudor, and Widad Faragalla. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania." Administrative Sciences 9, no. 1 (December 24, 2018): 2. http://dx.doi.org/10.3390/admsci9010002.

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Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field.

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Walker, Stephen P. "The defence of professional monopoly: Scottish chartered accountants and “satellites in the accountancy firmament” 1854–1914." Accounting, Organizations and Society 16, no. 3 (January 1991): 257–83. http://dx.doi.org/10.1016/0361-3682(91)90004-x.

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Visser, Alwyn, and Gretha Steenkamp. "Explicit reading time in chartered accountancy examinations: perceptions of students and lecturers." South African Journal of Accounting Research 31, no. 1 (April 15, 2016): 19–34. http://dx.doi.org/10.1080/10291954.2015.1105552.

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Mihartinah, Duwi, and Isma Coryanata. "PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL SERTIFIKASI CHARTERED ACCOUNTANT." Jurnal Akuntansi 8, no. 2 (June 17, 2019): 77–88. http://dx.doi.org/10.33369/j.akuntansi.8.2.77-88.

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This study aims to determine the factors that affect the intention of students to get Chartered Accountant (CA) certification. Using the Theory of Planned Behavior (TPB), the intention of accounting students to take the CA certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. Sample in this research is student of accountancy force of 2014 which is in 5 State University (PTN) of South Sumatera (Sumbagsel). Data collection methods in this study used survey methods by distributing questionnaires online through social media. Data analysis techniques using the help of SPSS 23 program. The result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take CA certification, perception behavior control factor negatively affect accounting student's intention to take CA certification. And subjective norms factor positively affect the intention of accounting students to take the CA certification.Key words: TPB, intention, accountant, subjective norm, control

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Lee, Thomas A. "Consolidating the public accountancy profession: The case of the proposed Institute of Chartered Accountants of Great Britain, 1988—9." Accounting History 15, no. 1 (January 26, 2010): 7–39. http://dx.doi.org/10.1177/1032373210346316.

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Bakre, Owolabi M. "Second attempt at localising imperial accountancy: The case of the Institute of Chartered Accountants of Jamaica (ICAJ) (1970s–1980s)." Critical Perspectives on Accounting 17, no. 1 (January 2006): 1–28. http://dx.doi.org/10.1016/j.cpa.2004.02.006.

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Bakre, Owolabi M. "First attempt at localising imperial accountancy: the case of the Institute of Chartered Accountants of Jamaica (ICAJ) (1950s–1970s)." Critical Perspectives on Accounting 16, no. 8 (November 2005): 995–1018. http://dx.doi.org/10.1016/j.cpa.2004.02.007.

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Nurunnabi, Mohammad. "Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country." Journal of Accounting in Emerging Economies 7, no. 1 (February 6, 2017): 108–33. http://dx.doi.org/10.1108/jaee-02-2015-0009.

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Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing countries, the purpose of this paper is to explore the impediments of IFRS implementation in a developing country from 1998 to 2014 based on the auditors’ perceptions and documentary analyses. Design/methodology/approach Three rounds of interviews (2010, 2012, and 2014) from a total of 75 auditors (including 12 internal auditors and 13 external auditors) were conducted and enforcement documents from 1998 to 2010 were evaluated. The purpose of the three rounds of interviews was to explore the reflection on the changes which the interviewees have experienced over a five-year period. Findings Using institutional isomorphism, the results suggest that policy makers should focus on several factors to implement IFRS effectively, including low audit fees, a lack of qualified accountants, a lack of interest in IFRS by managers of some companies, a culture of secrecy, and a family-based private sector. Surprisingly, chartered accountancy firms are able to continue their work because of a culture of non-punishment for violating rules and the absence of any reliable exercising of due care or professional ethics in Bangladesh. Regulators such as the Bangladesh Securities and Exchange Commission (BSEC) and the Institute of Chartered Accountants of Bangladesh are not inclined to enforce actions against corrupt chartered accountant firms. This raises question about the professional integrity of auditors as well as regulators. Unlike, Albu et al. (2011) (World Bank as coercive) and Hassan et al. (2014) (western influence as coercive), the findings of this study imply that coercive isomorphism (regulatory authorities in Bangladesh) should be more proactive to ensure a successful implementation of IFRS. Research limitations/implications This study has some limitations, including transcribing information from Bengali to English and some enforcement documents were not available on the BSEC website. This last limitation is mitigated by the fact that a substantial number of enforcement releases (1,647 enforcement notices for a 13-year period) are analysed and three rounds of interviews were conducted. Originality/value The findings of this study contribute to, and advance the incremental knowledge of IFRS implementation issues and auditing literature in a developing country’s experience to policy makers (e.g. World Bank, IMF, Basel Committee, G20, IOSCO, and IFAC). The findings may be generalised to other developing countries that are facing effective implementation of IFRS.

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Bickerstaff, Mollie. "Setting up and running an information centre in a large UK chartered accountancy practice." Aslib Proceedings 37, no. 3 (March 1985): 147–55. http://dx.doi.org/10.1108/eb050959.

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Annisette, Marcia, and Linda M. Kirkham. "The advantages of separateness explaining the unusual profession-university link in English Chartered Accountancy." Critical Perspectives on Accounting 18, no. 1 (January 2007): 1–30. http://dx.doi.org/10.1016/j.cpa.2006.03.005.

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Sartorius, Kurt, and Benn Sartorius. "The comparative performance of chartered accountancy students in South Africa: The impact of historical legacies." Development Southern Africa 30, no. 3 (September 2013): 401–16. http://dx.doi.org/10.1080/0376835x.2013.817307.

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De Lange, Riëtte, Ben Marx, and Alex Van der Watt. "Sustainability in education: An evaluation of a new teaching and learning strategy in chartered accountancy studies – A student perspective." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 285–308. http://dx.doi.org/10.4102/jef.v6i2.261.

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Sustainability has been described as the primary moral and economic imperative of the twenty-first century and one of the most important sources of both opportunities and risks for businesses. From an educational perspective, sustainability could be related to enhancing accurate, reliable and relevant teaching and learning in an ever-changing and evolving educational, economic and social landscape. The objective of the paper is twofold: it aims, firstly, to provide a brief overview of the higher education landscape and drivers for change in accounting education and the need for sustainable teaching and learning; and, secondly, it aims to provide evidence of the implementation of a new teaching and learning strategy in accountancy education programmes at a large SAICA-accredited residential higher education institution. This was done through a literature review and supported by empirical evidence obtained from questionnaires completed by the honours student group in chartered accountancy of the stated institution. The study found that, although initially new to students, the teaching and learning approach was well accepted and eventually created an environment conducive to teaching and learning. It was also found that students marks improved, which resulted in higher throughput rates.

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Still, Leonie V. "Women Managers in Advertising: An Exploratory Study." Media Information Australia 40, no. 1 (May 1986): 24–30. http://dx.doi.org/10.1177/1329878x8604000105.

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The growing interest in the status of women in the Australian workforce has prompted a related interest in the position of women in certain industries, occupations and professions. Several studies have begun to emerge which have explored women's employment position and status in law (Mathews, 1982; Bretos, 1984); chartered accountancy (Equal Opportunity Board, Victoria, 1983); retailing (Turner & Glare, 1982); and social work (Brown & Turner, 1985). The position of women managers in business has also been examined by the Victorian Office of Women's Affairs (1981) and Still (1985), while Sampson (1985) is currently investigating the status of women in the primary, secondary and technical areas of the teaching profession.

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Walker, Stephen P. "The criminal upperworid and the emergence of a disciplinary code in the early chartered accountancy profession." Accounting History 1, no. 2 (November 1996): 7–35. http://dx.doi.org/10.1177/103237329600100202.

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Wiese, A. "Transformation in the South African chartered accountancy profession since 2001: a study of the progress and the obstacles black trainee accountants still encounter." Meditari Accountancy Research 14, no. 2 (October 2006): 151–67. http://dx.doi.org/10.1108/10222529200600018.

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Cernușca, Lucian. "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession." Studia Universitatis „Vasile Goldis” Arad – Economics Series 30, no. 1 (March 1, 2020): 33–56. http://dx.doi.org/10.2478/sues-2020-0003.

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AbstractThe main objective of the research is to study the perception of students in accounting profile within the "AurelVlaicu" University of Arad in comparison with the employers’ perception of the hard and soft skills needed in view of the accounting graduates’ access on the labour force market. The target group has been asked to express its opinion on the skills required to candidates to access the jobs in order to penetrate the labour force market in the field of accounting. In order to achieve this objective, an empirical study based on a cross-cutting descriptive research has been carried out, the method chosen is the survey based on a questionnaire. The target group consists of 250 students majoring in accounting within "AurelVlaicu" University of Arad, as well as from 300 professional accountants who are members of CECCAR (The Body o Experts and Chartered Accountants of Romania). The case study concluded that a large part of the interviewed accountants have considered that employers would be increasingly interested in hiring young graduates in accounting that hold strong soft skills, being also willing to subsequently invest in trainings to develop their hard skills that they need daily in the chosen job. In order to succeed and perform in the field in which they will work, accounting students (future accounting professionals) must hold a set of powerful soft skills to complete the hard skills acquired and tested during the academic studies. The target group interviewed in the case study considers it would be useful the accounting students to participate in internships, scientific sessions, Erasmus scholarships, voluntary actions, Work and Travel Programs, teambuilding programs, national and international projects, summer schools, student scientific clubs to develop hard and soft skills during the university studies. In order to generate sustainable organisational success, future professionals who will be working in the field of accountancy will have to possess both hard skills and soft skills to be able to contribute in this way to the success of the organization they will be part of and the accounting profession will gain.

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Ismail, Puteh Mariam, Nor Farizal Mohammed, Mahfuzah Ahmad, and Normahiran Yatim. "Prior Academic Performance and Passing Professional Accounting Examinations: Empirical Evidence from Malaysia." Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (February 28, 2017): 01–08. http://dx.doi.org/10.35609/afr.2017.2.2(1).

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Objective - The purpose of this research is to examine the relationship between prior academic performances at the secondary school level with passing professional accounting examinations. Methodology/Technique - Data for this research was extracted from the database of the Department of Professional Accounting Studies, Faculty of Accountancy, Universiti Teknologi MARA. University Teknologi MARA or UiTM is the only local university offering professional accounting courses by the Association of Chartered Certified Accountants (ACCA) and is a Platinum Approved Learning Partner with ACCA. Data was extracted on the students' success in completing ACCA, together with results of the secondary school examination Sijil Pelajaran Malaysia (SPM). The population used in this study included students who had either successfully completed or did not complete their professional studies at the university. The sample consisted of 780 students, of which 400 had not successfully graduated and 380 had successfully graduated. Data from 780 students were used for the statistical analysis. Findings - The study found that for successfully completion of professional accounting examinations, receiving distinction in Additional Mathematics during SPM, scoring a maximum number of A's, and starting from the science stream were highly significant. Novelty - This research is significant as it contributes to the literature on professional accounting education. It may be used to review prerequisites for entering professional accounting courses, which would help increase the number of professional accountants in Malaysia. Type of Paper: Empirical Keywords: Professional Accounting Qualifications; Success; Secondary School Performance; Examinations; English; Mathematics; Science; Malaysia JEL Classification: M30, M31, M41.

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Shackleton, Ken. "Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25." Accounting, Business & Financial History 9, no. 1 (March 1999): 135–56. http://dx.doi.org/10.1080/095852099330395.

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Siriwardhane, Pavithra, and Prem W. S. Yapa. "Human Rights from a Social Accounting Perspective in a Post-conflict Environment: The Case of Sri Lanka." Australasian Business, Accounting and Finance Journal 15, no. 4 (2021): 93–120. http://dx.doi.org/10.14453/aabfj.v15i4.6.

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This paper examines how three decades of civil conflict in Sri Lanka has impacted the perceptions of the accounting practitioners with regard to human rights (both during and post-conflict). Using the legitimacy lens in social accounting and the role of the state-supported accountancy body - Institute of Chartered Accountants Sr Lanka (CASL) human rights case is investigated. Specifically, the study’s scope is on rights and the degree of legitimacy formation for which accounting associations are accountable for human rights disclosure in a post-conflict environment in an emerging economy. The study interprets documentary evidence and a survey data that was administered among the members of the CASL. The findings reveal that the civil conflict had not hindered the accountants being in parallel with the legitimacy of social accounting notions adopted by the Western world in the disclosure of human rights. At the individual response level, they perceive that the accounting discipline as agents to promote human rights disclosure in business entities. Despite the fact, that this study has a low response rate, what is generalisable is an understanding of the processes and mechanisms which relate to the way the accountants perceived human rights by themselves. The practical implication indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities since there is no one-size-fits-all strategy in a post-conflict environment. The social implication is that awareness of human rights issues, especially among the next generation of accountants is vital since this transformation would enable them not only to be technically competent but also to be ethical in a post-conflict environment. The study contributes to the literature on perceptions of human rights in a post-conflict environment from a social accounting perspective in an emerging economy.

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Gammie, Elizabeth. "The use of biodata in the pre-selection of fully-accredited graduates for chartered accountancy training places in Scotland." Accounting and Business Research 31, no. 1 (December 2000): 19–35. http://dx.doi.org/10.1080/00014788.2000.9729596.

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Sobreira, Karoline Rodrigues, and Manuel Salgueiro Rodrigues Júnior. "Governança no setor público segundo IFAC: levantamento do nível de aderência de uma instituição de ensino superior." Revista Controle - Doutrina e Artigos 15, no. 1 (October 27, 2017): 166–94. http://dx.doi.org/10.32586/rcda.v15i1.363.

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Todas as entidades devem buscar padrões de excelência, com o propósito de melhorar seu desempenho e alcançar seus objetivos. As instituições de ensino superior (IES) públicas também estão inseridas nesse contexto, sendo sua demanda constante e o seu volume de recursos disponíveis cada vez mais restritos, o que acarreta a necessidade do aperfeiçoamento contínuo do seu modelo de gestão (SALES ET AL., 2015). Este estudo tem o objetivo de fazer uma avaliação na gestão de uma universidade pública do Ceará, com base no referencial teórico International framework: good governance in the public sector, produzido pela International Federation of Accountants (IFAC) e pelo Chartered Institute of Public Finance and Accountancy (CIPFA), verificando a aderência da gestão a esse modelo internacional. Trata-se de um levantamento de dados, ou survey, realizado através de um questionário para pessoas do corpo de governo da IES, com base no citado Framework da IFAC adaptado para a escala Likert. Os resultados revelam que existe a percepção de um nível alto de adesão aos princípios de boa governança elencados pela IFAC/CIPFA, com um percentual de 80,34%. Os princípios de “integridade, ética e compliance” e de “acessibilidade e envolvimento dos stakeholders” foram destaques positivos, pois obtiveram os melhores níveis, com 92,38% e 87,62%, respectivamente. No entanto, mesmo com os resultados elevados, existem princípios passíveis de melhoria. Destaca-se a “Gestão de Riscos e de Desempenho” e o “Desenvolvimento Sustentável”, que obtiveram os menores percentuais (71,43% e 72,86%, respectivamente).

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McKinstry, Sam. "From “colonial reciprocity” to international supremacy: Scottish chartered accountancy and its “discourse of superiority” in context, 1854 to the present." Accounting History 19, no. 1-2 (November 27, 2013): 77–96. http://dx.doi.org/10.1177/1032373213506099.

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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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Sadler, Elmarie, and Jacobus Stephanus Wessels. "Transformation of the accounting profession." Meditari Accountancy Research 27, no. 3 (June 3, 2019): 448–71. http://dx.doi.org/10.1108/medar-05-2018-0339.

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PurposeThe purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional transformations of gender and race as well as leadership within the South African accounting profession over four decades.Design/methodology/approachThe theoretical lens of intersectionality is applied through an autoethnographic approach. Multiple layers of personal experiences and observations are interpreted through identity work of leadership provided and received. Autoethnographic data are substantiated and contextualised through the researchers’ sense-making, official and scholarly sources.FindingsSustainable transformation of the accounting profession requires a deepened understanding of the interconnections of the personal, structural and systemic areas within unique contexts. Leadership, as provided and received, must be included within the intersectional orientations. Intersectional orientations become then more significant for understanding progressive changes of the demographic profile of the accounting profession not only in South Africa but also in other countries. The transformation interventions aimed at affirming high-quality black African, coloured and female candidates to the South African accounting profession are founded on the principles of social justice. A sustained reframing of the demographic profile of a profession is possible through accelerated and well-funded collaborative transformation interventions enhancing intentional structural changes of the membership pipeline.Research limitations/implicationsThe possible limitations of this study lie in the contextual nature of the material and findings and the lens of the specific theory.Practical implicationsThe understanding of the practice of interventions aiming at transforming the country-specific demographic profile of a scarce skills profession such as the accountancy profession.Originality/valueThe originality of this paper lies in the application of an intersectional theoretical lens that argues for leadership as a dimension alongside age, gender and race in an autoethnographic sense making of the transformation of the South African accounting profession.

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Sadri, Sorab. "An Opinion on Strategic Directions for an Economy in the Capitalist Periphery: The Case of India." Journal of Economic Development, Environment and People 3, no. 3 (September 30, 2014): 6. http://dx.doi.org/10.26458/jedep.v3i3.78.

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This paper is based on sixteen years of intensive examination and research into three Industrial Sectors (manufacturing, process and technology) of Western India and all observations contained herein are born out of and relate directly to those sectors. The premise upon which we stand is that if business ethics and corporate governance co-exists then with proper HR interventions a value centred corporate culture will very likely emerges and the journey towards achieving organisational excellence becomes that much easier. In the postgraduate textbook entitled Organisational Excellence through Business Ethics and Corporate Governance the authors had begun by defining ethics and stating that ethics was the precondition for generating value centred corporate cultures? They then delved deep into what ethics entrails and how it impacts the organisation as well as the individual within it. Thereafter they went in to the concept of Corporate Governance, defined it, viewed how it developed, examined how it was practiced overseas and then how it came to India. In this paper the authors attempt to show how good governance is based on ethics and how those who head the functions of People Management, Company Secretary, and Accountancy (cost and chartered) can gainfully use it for realising the larger interest of the organisations they belong to. To that extent, this paper is just what the title suggests: an opinion on the subject based on ongoing research

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Arora, Alka. "Training Requirements Of Entry Level Accountants: CA (India) vs. CPA (US)." American Journal of Business Education (AJBE) 5, no. 2 (February 9, 2012): 199–206. http://dx.doi.org/10.19030/ajbe.v5i2.6822.

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In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an entry level Chartered Accountant (CA) in India with the training requirements and costs to become an entry level Certified Public Accountant (CPA) in the US. This topic is important because of the controversy that surrounds the quality of the training received by accountants in India who prepare tax returns for US clients. Section 7216 of the Internal Revenue Code requires written taxpayer consent before a tax return is outsourced to an overseas tax preparer. The article provides relevant information that may be shared with clients.

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Gray, Dahli, and Patricia Irons. "Managers’ Opinions of Management Accountants’ Competency Skills and Personal Qualities." World Journal of Business and Management 2, no. 1 (May 11, 2016): 33. http://dx.doi.org/10.5296/wjbm.v2i1.9324.

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The Chartered Global Management Accountant (CGMA) Competency Framework published in 2014 describes four knowledge areas (technical, business, people, and leadership skills) and three personal qualities (ethics, integrity, and professionalism). This study used the CGMA Competency Framework as the basis for a survey completed in 2015 of mid-level managers to assess their opinions of management accountants. The mid-level manager demographics reflected a near equal representation of men and women. All respondents were located in the United States and fairly evenly from all parts of the nation. Other demographics supported a representative sample was collected. The survey results revealed that mid-level managers rank technical skills as management accountants’ strongest knowledge area and people skills as the weakest. The research and methodology in this paper set a benchmark for future comparisons as management accountants successfully work toward meeting and eliminating the perceived crisis of not fully meeting the knowledge areas and personal qualities in the CGMA Competency Framework. Surprisingly, cost accounting and reporting were ranked among management accountants’ weakest knowledge areas, which might indicate that management accountants need to more effectively communicate their actual expertise. Earning the Institute of Management Accountants (IMA) Certified Management Accountant (CMA) credential could help communicate management accountants’ actual expertise

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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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Kim, Young-seok, and Louise Cooke. "Big data analysis of public library operations and services by using the Chernoff face method." Journal of Documentation 73, no. 3 (May 8, 2017): 466–80. http://dx.doi.org/10.1108/jd-08-2016-0098.

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Purpose The purpose of this paper is to conduct a big data analysis of public library operations and services of two cities in two countries by using the Chernoff face method. Design/methodology/approach The study is designed to evaluate library services by analyzing the Chernoff face. Big data on public libraries in London and Seoul were collected, respectively, from Chartered Institute of Public Finance and Accountancy and the Korean government’s website for drawing a Chernoff face. The association of variables and human facial features was decided by survey. Although limited in its capacity to handle a large number of variables (eight were analyzed in this study) the Chernoff face method does readily allow for the comparison of a large number of instances of analysis. A total of 58 Chernoff faces were drawn from the formatted data by using the R programming language. Findings The study reveals that most of the local governments in London perform better than those of Seoul. This consequence is due to the fact that local governments in London operate more libraries, invest more budgets, allocate more staff and hold more collections than local governments in Seoul. This administration resulted in more use of libraries in London than Seoul. The study validates the benefit of using the Chernoff face method for big data analysis of library services. Practical implications The Chernoff face method for big data analysis offers a new evaluation technique for library services and provides insights that may not be as readily apparent and discernible using more traditional analytical methods. Originality/value This study is the first to use the Chernoff face method for big data analysis of library services in library and information research.

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Wells, Paul. "Looking in the mirror." Pacific Accounting Review 27, no. 4 (November 2, 2015): 486–507. http://dx.doi.org/10.1108/par-09-2013-0091.

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Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.

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Vinten, Gerald. "CIPFA Computer Audit Guidelines 5th Edition20003CIPFA Computer Audit Guidelines 5th Edition. London: Chartered Institute of Public Finance and Accountancy 1998. viii + 466pp. plus computer disk, ISBN: ISBN 0 85299 857 0 £97.50." Managerial Auditing Journal 15, no. 9 (December 2000): 478–79. http://dx.doi.org/10.1108/maj.2000.15.9.478.3.

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Srirejeki, Kiky, Saras Supeno, and Agus Faturahman. "Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant." Binus Business Review 10, no. 1 (March 31, 2019): 11–19. http://dx.doi.org/10.21512/bbr.v10i1.5232.

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The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.

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Journal articles on the topic 'Chartered accountancy'

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