Relevant bibliographies by topics / Chartered accountant

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Chartered accountant'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 March 2023

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Journal articles on the topic "Chartered accountant"

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

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This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive stat
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Wibowo, Puji, and Amrie Firmansyah. "INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE." AFEBI Accounting Review 3, no. 01 (2018): 50. http://dx.doi.org/10.47312/aar.v3i01.138.

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<p><em>The accountant</em><em> has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selecte
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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 (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 exclusi
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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 (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 demonstrat
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Salsabila, Adiva, Ma'ruf Sya'ban, and Rieska Maharani. "Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA)." SUSTAINABLE 2, no. 1 (2022): 128. http://dx.doi.org/10.30651/stb.v2i1.13442.

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The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative met
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de Jager, Phillip, Ilse Lubbe, and Elmarie Papageorgiou. "The South African chartered accountant academic." Meditari Accountancy Research 26, no. 2 (2018): 263–83. http://dx.doi.org/10.1108/medar-03-2017-0125.

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Purpose Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics who are CAs to obtain doctorates in an environment dominated by the profession, where promotion is possible to Full Professor without a Doctorate but not without the professional qualification of CA. And did these doctoral CAs face challenges on their journey, such as resistance from colleagues?
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Utama, Fikri Rizki, and Yudhistira Ardana. "Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB." Studi Akuntansi, Keuangan, dan Manajemen 1, no. 2 (2022): 71–83. http://dx.doi.org/10.35912/sakman.v1i2.1177.

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Abstract: Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect
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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 (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
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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 (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
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Riadi, Sugeng. "The Intention To Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach." AKUNTANSI DEWANTARA 4, no. 2 (2021): 176–86. http://dx.doi.org/10.26460/ad.v4i2.6991.

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This research aims to analyse the influence of attitudes, subjective norms, perceived behaviour control, comprehension, career motivation, economic motivation and achievement motivation on student’s intention to obtain the Chartered Accountant (CA). The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, career motivation and achievement motivation had a positive and significant on student intention to obtain the Chartered Accountant. While subjective norms
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Dissertations / Theses on the topic "Chartered accountant"

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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 gath
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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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Beling, Brenda Leigh. "Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside of public practice." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/25052.

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This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright<br>D
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Chemmi, Malika. "La marge de manoeuvre de l'expert-comptable dans le plan de restructuration de l’emploi des entreprises : le poids des lois et le choc des données." Thesis, Paris 13, 2014. http://www.theses.fr/2014PA131034.

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Notre thèse étudie un domaine qui est dominé à la fois par des lois très contraignantes et des données difficiles à analyser. Elle se situe à l’intersection entre l’analyse de l’existant et la prévision des tendances futures. Son objet est le comité d’entreprise. En matière de projet de réorganisation d’une firme, les élus peuvent se faire accompagner par un expertcomptable. Or, quel peut être le poids de son rapport ? Peut-il réellement modifier ou annuler un plan de restructuration ? Les pouvoirs qui lui sont dévolus par la loi sont restreints puisqu'il ne peut pas agir et alerter directemen
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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
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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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Devonport, Bernadette Frances. "The History of Accounting Standards in New Zealand: An Evaluation of the Role of the Institute of Chartered Accountants of New Zealand." Thesis, University of Canterbury. School of Humanities, 2011. http://hdl.handle.net/10092/6215.

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Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so t
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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 c
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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
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Books on the topic "Chartered accountant"

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Institute of Chartered Accountants in Ireland. Chartered accountant. Institute of Chartered Accountants in Ireland, 1994.

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Poullaos, Chris. Making the Australian chartered accountant. Garland, 1994.

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1920-, Rowe David, ed. The Irish chartered accountant: Centenary essays 1888-1988. Gill and Macmillan, 1988.

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Xu, Yongzuo. Kuai ji shi zhi du zhi diao cha ji yan jiu. Beijing zhong xian tuo fang ke ji fa zhan you xian gong si, 2012.

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Kuai ji shi zhi du zhi diao cha ji yan jiu. Beijing zhong xian tuo fang ke ji fa zhan you xian gong si, 2007.

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Association of Chartered Certified Accountants (ACCA). Professional accountant. Kaplan Pub., 2009.

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Association of Chartered Certified Accountants (ACCA). Professional accountant. Kaplan Pub., 2008.

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Coopers & Lybrand (Firm) and Institute of Chartered Accountants in England and Wales., eds. The chartered accountant in the information technology age. Coopers & Lybrand, 1985.

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Coopers & Lybrand (Firm) and Institute of Chartered Accountants in England and Wales., eds. The chartered accountant in the information technology age. Coopers & Lybrand, 1985.

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Breaking the chain of corruption: Reflections by a chartered accountant. B.R. Pub. Corp., 2009.

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Book chapters on the topic "Chartered accountant"

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

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"The Chartered Accountant in Industry." In A History of the Chartered Accountants of Scotland. Routledge, 2020. http://dx.doi.org/10.4324/9781003052753-6.

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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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Hamer, Kenneth. "Conviction and Caution Cases." In Professional Conduct Casebook. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198817246.003.0016.

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Rehabilitation of Offenders Act 1974 (Exceptions) Order 1975, Schedule 3, as amended (exceptions to the 1974 Act in relation to any member of certain excepted professions and employments identified in Schedule 1, such as a healthcare professional, barrister, solicitor, chartered or certified accountant, veterinary surgeon, actuary, chartered legal executive or constable; convictions and cautions are ‘protected’ against the requirement of disclosure in the case of excepted professions and employments after certain periods of time other than in relation to excepted proceedings, such as proceedings in respect of a person’s admission to or disciplinary proceedings against a member of any excepted profession, or disciplinary proceedings against a constable).
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Lee, Thomas A. "James R. Leltch, ‘The Accountant and Inflation: Changing Price Levels’ (1956-7)." In Transactions of the Chartered Accountants Students’ Societies of Edinburgh and Glasgow. Routledge, 2020. http://dx.doi.org/10.4324/9781003048756-28.

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"Caldicott, G. Holt. "Chartered accountants as experts in commerce and manufacture," The Accountant (22 May 1897): 524-29." In British Cost Accounting 1887-1952 (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315886473-19.

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"L.D. Parker, "Financial Reporting to Employees: A Growing Practice in Australia," The Chartered Accountant in Australia (March 1977), pp.S-9." In Financial Reporting to Employees (RLE Accounting). Routledge, 2013. http://dx.doi.org/10.4324/9781315870939-23.

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"• R. Hussey and R.J. Craig, "Employee Reports~What Employees Think" The Chartered Accountant in Australia, (May 1979), pp.39-40, 42-44." In Financial Reporting to Employees (RLE Accounting). Routledge, 2013. http://dx.doi.org/10.4324/9781315870939-29.

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Goel, Ankur. "An Assessment of Forensic Accounting Skill Competencies for Minimizing Corporate Fraud and Damages." In Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8754-6.ch009.

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Forensic accounting is a key emerging field for strengthening the corporate sector of any economy. Forensic accountants have to be well equipped with multiple skill competencies to act as catalysts for enhancing and leveraging on the best corporate practices in terms of minimizing the possibilities of fraud, damages, scams, and scandals all around the globe. Aspiring professional accountancy students are nowadays highly inspired and motivated to build their career in forensic accounting, and also there is an immense scarcity of talented people, specifically in the Indian context in this domain. Literature demonstrates the availability of a variety of skill competencies as required for proficiency in the same domain. The author in this chapter primarily explored the multiple skill competencies with the help of secondary data and further assesses them by reducing all skills to the most basic and relevant ones with the application of factor reduction technique through SPSS after collecting the primary data (survey method) from the chartered accountancy students in Meerut City, India.
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"HISTORY OF THE CHARTERED INSTITUTE'S ACTIVITIES." In Accounting in Australia (RLE Accounting). Routledge, 2013. http://dx.doi.org/10.4324/9781315867519-91.

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Conference papers on the topic "Chartered accountant"

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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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Indrajati, M. F. Djeni, and Elizabeth S. Dermawan. "The Perception of Chartered Accountant Professionals on the Opportunities for Implementing Private-Entity Financial Accounting Standards." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.032.

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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). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.074.

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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, u
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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
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