Relevant bibliographies by topics / Chartered accountants

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

Academic literature on the topic 'Chartered accountants'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "Chartered accountants"

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Wibowo, Puji, and Amrie Firmansyah. "INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE." AFEBI Accounting Review 3, no. 01 (August 21, 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 selected respondents, this study tries to reveal the public officers' perceptions, instead of students, towards accountancy professions in the line ministries and government agencies. The questionnaires were distributed to government employees whose jobs are related to public finance management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and from those 97 are valid<strong>. </strong>This preliminary study focuses on government officers’ attitude because this topic has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of Finance Decree No. 25 of 2014 concerning State Chartered Accountant on the willingness of government officers to choose professional accountant in public sector as an option to pursue their career. We find that respondents agree with the obligation of re-register of chartered accountant and the role of Indonesian Accountant Association in the process of registration. However, respondents who have already been registered in National Chartered Accountants were not sure whether they would be able to undertake continuous learning program until the retirement ages. This study also discloses that most respondents tend to say that in upcoming years, government accountants have more important roles in audit, taxation, education, local government finance, national budget, cost of public services, and non-tax revenue. Finally, this research proposes policy recommendation that government should take professional accountants into account in arranging career path for public officers. </em></p><strong><em>Keywords: </em></strong><em>chartered accountant, government officers</em>
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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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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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Nossel, B., Colin Firer, and J. Ford. "Ethics and financial reporting." South African Journal of Business Management 25, no. 2 (June 30, 1994): 78–85. http://dx.doi.org/10.4102/sajbm.v25i2.846.

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

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

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

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

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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Murphy, Brid. "From novice to expert : a phenomenographic study of chartered accountants in Ireland." Thesis, Sheffield Hallam University, 2014. http://shura.shu.ac.uk/20104/.

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The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current 'solution' within the accounting profession with reference to post-qualification maintenance and development of professional competence. However, there is a lack of evidence in the literature to demonstrate how CPD supports accounting practitioners as they seek to maintain and further develop their professional competence. The objective of this thesis is to examine this 'gap'. The thesis explores how practitioners perceive competence in the context of their professional status and how, through engagement with CPD, they maintain and develop their professional competence. This study is situated within the largest professional accounting body operating in Ireland, Chartered Accountants Ireland (CAI). Interviews were conducted with members of CAI and a phenomenographic approach was used to examine participants' perceptions and practices with regard to professional competence and continuing engagement with professional development. Variations were evident with regard to participants' perceptions of professional status and professional competence. Variations also emerged in relation to participants' experiences of maintaining and developing professional competence. These variations pertain to distinct practitioner lifeworlds; comprising practice versus non-practice, gender and experiential stages. The 'essence' of the professional competence phenomenon highlighted that practitioners experience a series of developmental 'blocks', at varying experiential stages. These experiential stages are novice, competent, proficient and expert. There are varying foci at each experiential stage. There are also varying perceptions of professional competence at each stage: professional competence comprises personal (innate), knowledge ('know that') and social ('know how') competences but there is strong differentiation within each of these categories at each distinct experiential stage, with a focus on knowledge competence at novice stage and an emphasis on social competence at expert stage. Lifelong learning elements accompany each developmental 'block'. The maintenance and development of professional competence is thus akin to a progressive, unceasing, process which encapsulates lifelong learning. Furthermore, it is apparent that no one particular mode of learning is sufficient i.e. as practitioners gain more experience and develop more expertise, their modes of learning change. At early experiential stages, the focus is on formal learning, 'amassing' large volumes of prescriptive technical knowledge and techniques, with little acknowledgement of actual role experiences. As practitioners progress, the value of experience is acknowledged and there is a growing autonomy with regard to what and how competences are learned and developed. There is also increasing reliance on learning through engagement with others. At more advanced experiential stages, learning largely results from experiences and is more holistic and intuitive. The study extends the application of phenomenographic research to the accounting practitioner domain. It also adds to existing literature by providing a detailed account of the work of accounting practitioners and of their perceptions and practices with regard to professional competence and professional development. The study thus provides a backdrop of developmental experiences and a means of facilitating CAI to affect a more 'rounded' and practical developmental approach for its member practitioners.
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Beling, Brenda. "Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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

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Considering the increasing shortage of newly qualified chartered accountants in South Africa, this study focused on investigating factors that influence newly qualified chartered accountants to either leave or stay with their employing organisation. This study was conducted at a financial services organisation situated in Cape Town, which like all other financial institutions, would like to decrease the exit of newly qualified accounting professionals and ensure that skilled employees remain within the organisation. • Participants in this study completed an open ended written questionnaire (N =19) and were then interviewed (N = 19) about the factors that determine whether or not they would leave the organisation. The following five reasons were identfied as the most important: bureaucracy (lack of autonomy); career possibilities; good line management; organisational culture; work-life balance. Retention strategy policies that were meant to assist with employee attrition were not effective in achieving the retention of the newly qualified chartered accountants. The main reason for the lack of graduate retention was that the policies were not properly communicated to the employees. The findings of this study indicate the necessity for the financial services organisation to do a rigorous reassessment of their retention policies and to put processes in place to decrease the exits of talented and knowledgeable employees.
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Devonport, Bernadette Frances. "Women in accounting: their careers and membership of the Institute of Chartered Accountants in New Zealand." Thesis, University of Canterbury. History, 2007. http://hdl.handle.net/10092/986.

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This thesis studies the relationship between the careers of women in accounting in New Zealand in the twentieth century and their membership of, and contribution to, the major accounting association in this country, the Institute of Chartered Accountants of New Zealand. The relationship is placed within historical context. In recent decades there has been much research on the experiences of female professionals in their workplaces but little of this research has been on the involvement of these women in their professional associations. Yet these associations have an important role in defining, controlling and representing professions. This thesis argues, using accounting as an example, that there is a parallel between the careers of professional women and their participation in their professional associations. In New Zealand, as the social climate changed during the twentieth century so too did women's membership in the Institute and their employment as public accountants. The level and type of women's contribution in the Institute has reflected their participation in the wider profession.
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Bailey, Nadine. "A critical evaluation of organisations attempting to increase the number of chartered accountants from the black community in South Africa." Master's thesis, University of Cape Town, 1993. http://hdl.handle.net/11427/17343.

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Bibliography: pages 121-126C.
The research problem addressed in this research is the shortage of qualified chartered accountants from the black community in South Africa. This research attempts to identify what factors have resulted in this shortage, what efforts are being made to address this imbalance by which organisations and what factors could be considered as critical to the success of organisations, programmes and/or individuals. The study consists of a literature review and a three stage survey. Qualified black accountants and representatives of educational and other relevant organisations responded to questionnaires or were interviewed. The study is descriptive and exploratory in nature. Results indicate common trends amongst individual accountants and the opinions and experiences of organisations, rather than quantifiable data. The initial survey highlighted issues which have historically contributed to the shortage of black accountants, including awareness and perception of the profession, institutions, structures, racism, financial, macro and micro societal and educational factors. Educational factors were focused on for the remainder of the research. The literature review examined research in the areas of academic support programmes, cognition, learning and education and accounting education. Needs assessment, organisational objectives, educational methodology and evaluation were highlighted as potentially important factors in academic support programme design. The final section of the research drew on the practical experiences of support organisations and qualified accountants. The factors identified in the literature review appeared to be evident in most programmes. The group of qualified accountants participating in the study had not, however, participated in educational interventions by organisations, so the effectiveness of the hypothesized success factors could not be adequately assessed. Other issues which were identified in the study, and which are suggested for further research, were participation in facilitated or informal study groups, issues related to bilingualism and language and the importance of the locus of control over, and location of responsibility for, learning. The results indicate certain trends and commonalities which could guide further study, but the small population and sample size, and low response rates limit the generalisability of the results. Although the results are inconclusive as to the effectiveness of support organisations, a number of implications of the study for the short and long term, as well as suggestions for future research, can be made.
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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 to maintain their professional status. The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.
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Walker, S. P. "Occupational expansion, fertility decline and recruitment to the professions in Scotland 1850-1914 (with special reference to the chartered accountants of Edinburgh)." Thesis, University of Edinburgh, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.233418.

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Books on the topic "Chartered accountants"

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

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Frost, Bryan. Chartered accountants' clients' money regulations. London: Institute of Chartered Accountants in England and Wales, 1993.

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Hiriyappa, B. Strategic management for chartered accountants. New Delhi: New Age International (P) Ltd., Publishers, 2008.

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Chartered Association of Certified Accountants. Chartered Association of Cerfified Accountants Effective management. London: Financial Training Co. Ltd, 1992.

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Poullaos, Chris. Making the Australian chartered accountant. New York: Garland, 1994.

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Barker, Patricia. Career progression of chartered accountants: A comparison of the career progress of male and female Chartered Accountants. Dublin: Dublin City University Business School, 1994.

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1964-, Grey Christopher, and Robson Keith, eds. Making up accountants: The organizational and professional socialization of trainee chartered accountants. Aldershot, Hants, England: Ashgate Pub., 1998.

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Pioneers of a profession: Chartered accountants to 1879. New York: Garland Pub., 1986.

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Wales, Institute of Chartered Accountants in England and. Chartered Accountants' Hall: The building and its treasures. [London]: The Institute, 1990.

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Aalen, Neils H. A. Chartered accountants' introduction to the European single market. London: Member Services Directorate ofthe Institute of Chartered Accountants in England and Wales, 1990.

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Book chapters on the topic "Chartered accountants"

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

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

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"The Chartered Accountant in Industry." In A History of the Chartered Accountants of Scotland, 97–110. Routledge, 2020. http://dx.doi.org/10.4324/9781003052753-6.

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Lee, Thomas A. "The Accountants’ Magazine." In Transactions of the Chartered Accountants Students’ Societies of Edinburgh and Glasgow, 27–28. Routledge, 2020. http://dx.doi.org/10.4324/9781003048756-3.

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

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

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Institute of Chartered Accountants in England and Wales, Disciplinary Bye-laws 2017, article 9(1) (‘Any person may bring to the attention of the head of staff any facts or matters indicating that a member, a firm or a provisional member may have become liable to disciplinary action under these bye-laws or the [Accountancy and Actuarial Discipline Board] Scheme or the [Joint Disciplinary Scheme]; and it is the duty of every member, where it is in the public interest for him to do so, to report to the head of staff any such facts or matters of which he is aware’)
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"The Formation of the Three Scottish Chartered Societies." In A History of the Chartered Accountants of Scotland, 20–31. Routledge, 2020. http://dx.doi.org/10.4324/9781003052753-2.

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Shackleton, Ken. "Scottish Chartered Accountants: Internal and External Political Relationships, 1853-1916." In Studies in Early Professionalism, 183–221. Routledge, 1999. http://dx.doi.org/10.4324/9780203821480-9.

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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, 167–89. 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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Conference papers on the topic "Chartered accountants"

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

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

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owned enterprises (SOEs) have an essential role in national economies worldwide, but regardless of their acknowledged contribution to the global markets, divergent opinions and approaches can be observed when defining and characterizing these entities. On the other hand, international organizations such as OECD, International Monetary Fund, European Commission, United Nations, World Trade Organizations, World Bank, Asian Development Bank, and professional organizations such as IPSASB and Chartered Institute of Management Accountants have an essential role in SOEs' activity. One of the biggest challenges that professional bodies have nowadays is to find a unique definition to match the need of practitioners and capture the complexity of SOEs. Even if there can be identified some common approaches between academicians, international, and professional organizations, there are some delicate areas that require substantial efforts for clarifications. The paper addresses this topic, aiming to clarify the main aspects concerning the definition of SOEs from international and professional organizations' points of view based on qualitative research methods.
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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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Peens, Shaun. "HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end032.

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