Journal articles: 'Chartered accountants – Rating of'

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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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Nel, G. F., and L. P. Steenkamp. "An exploratory study of chartered accountants’ awareness and understanding of XBRL." Meditari Accountancy Research 16, no. 1 (April 1, 2008): 79–93. http://dx.doi.org/10.1108/10222529200800005.

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eXtensible Business Reporting Language (XBRL) is an important new technology for the electronic communication of business and financial data and, by implication, relevant to, inter alia, chartered accountants. Because research in Australia and the USA showed unacceptably low levels of awareness and understanding of XBRL, research was conducted to determine the levels of awareness and understanding of XBRL in South Africa. The study was limited to chartered accountants. The results showed that the majority of chartered accountants in South Africa are currently unaware of XBRL and few fully understand it. In spite of these findings, the majority of respondents acknowledged the fact that it was necessary for either them or someone in their organisation to investigate the matter of XBRL in the near future.

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Pallvi, Ms, and Dr Neelam Jain. "Difficulties Of Convergence With Ifrs For Information Technology Sector." Think India 22, no. 3 (September 19, 2019): 219–32. http://dx.doi.org/10.26643/think-india.v22i3.8152.

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India is a now a country to adapt the IFRS with convergence. The study is targeted to find the difficulties in convergence with IFRS for technology sector. The perceptions of chartered accountants are examined to check the difficulty level. The paper focuses on financial reporting problems faced in implementing the IFRS by administering a structured questionnaire to chartered accountants working in information technology sector. The study also examines the affects of individual independent variables like age, gender and experience on the difficult areas. The result of the study shows the most difficult areas depicted by the chartered accountants are joint ventures, business combinations, share based payments, acquisition accounting for deferred taxes, segment reporting and hedge accounting mainly. More insights are needed in the resulting areas to bring more proficiency in convergence with IFRS.

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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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Mohamed, Zakiah Muhammaddun, Aini Aman, Noradiva Hamzah, and Sofiah Md Auzair. "Atarek Kamil Ibrahim & Co. Chartered Accountants." Asian Case Research Journal 14, no. 01 (June 2010): 141–58. http://dx.doi.org/10.1142/s0218927510001362.

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Atarek Kamil Ibrahim & Co. Chartered Accountants (hereafter referred to as AKI) is a public accounting firm named after its founder Tuan Haji Atarek Kamil Ibrahim (hereafter referred to as Atarek). The firm offers a wide range of services to its customers since its establishment in 1989. The head office of AKI is in Kuala Lumpur and it has branches in Melaka, Johor Bahru, Ipoh, Kuala Terrengganu, Kota Baru, Kuching, Miri and Kota Kinabalu. The partners of AKI are planning to expand the company by getting more partners from outside to join AKI. They planned to use a different name, ASNAF Chartered Accountants, from 2009 onwards to replace AKI. They initiated the formation of ASNAF (Association of ASEAN Accounting Firms) to propel AKI into the international scene. Currently ASNAF has 8 members comprising accounting firms from Thailand, Indonesia, Singapore, Brunei, Laos, Vietnam, Philippines and Malaysia. While the move to expand and rebrand AKI appears to be the only way forward for the company, Atarek must really evaluate whether such move is wise and benefits him and his staff. He must critically assess AKI's current strengths and weaknesses and possible implication of his decisions. He must consider all the other alternatives that he will forgo which include his dream of becoming the first Islamic public accounting firm in the region. The case will reveal that AKI is still plagued with the common problem of small and medium sized public accounting firms in Malaysia that is short of manpower. AKI is also currently in the midst of organizing its control structures among its branches.

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

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

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

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

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

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

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Syahir, Abdul Wahab, Mohamad Hisyam Selamat, Ram Al-Jaffri Saad, and Mohd Amir Mat. "Relationship between Situational Inhibitors and Informal Learning amongst Accountants." Journal of Accounting and Finance in Emerging Economies 3, no. 2 (June 30, 2017): 179–85. http://dx.doi.org/10.26710/jafee.v3i2.78.

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Purpose: Informal learning activities are important for chartered accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that situational inhibitors to the learning exist in their working environment. Thus, the objective of this research is to examine the relationship between situational inhibitors and informal learning activities amongst the accountants. Design/Methodology/Approach: A total of 260 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through mail survey approach and analysed using correlation analysis. Findings: The findings indicated that lack of time and lack of support from others inhibited the accountants' informal workplace learning activities. The evidence suggests that accountants who face these two constraints at the workplace, would be less likely to engage in informal learning activities. Implications/Originality/Value: This study adds to previous literature by testing the relationship between situational inhibitors and the accountants' informal learning activities. Practically, the research findings are critical for accounting profession in developing appropriate strategies to overcome the identified problems.

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

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

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Edwards, John Richard. "WHINNEY AND WATERHOUSE'S GOVERNMENT ASSIGNMENT 1887–1888: A STUDY OF ITS SIGNIFICANCE." Accounting Historians Journal 43, no. 1 (June 1, 2016): 1–32. http://dx.doi.org/10.2308/0148-4184.43.1.1.

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The episode narrated in this paper is situated in late-Victorian Britain when leading chartered accountants, Frederick Whinney and Edwin Waterhouse, were engaged by a British parliamentary committee to examine the costing and accountability practices of the government's military manufacturing establishments (GMMEs). The contributions of this study to accounting's historiography are two-fold. First, the significance of Whinney and Waterhouse's appointment for the status of chartered accountants in late-Victorian Britain is assessed. Second, Whinney and Waterhouse's criticisms of existing accounting routines are examined and evaluated as is the impact of their findings on the subsequent course of accounting practices within GMMEs.

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Gammie, Elizabeth, and Bob Gammie. "Women Chartered Accountants – progressing in the right direction?" Women in Management Review 10, no. 1 (February 1995): 5–13. http://dx.doi.org/10.1108/09649429510077430.

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Maunganidze, Farai, Debby Bonnin, and Shaun Ruggunan. "Economic Crisis and Professions: Chartered Accountants in Zimbabwe." SAGE Open 11, no. 1 (January 2021): 215824402199480. http://dx.doi.org/10.1177/2158244021994802.

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This study examined the effects of a declining economy on the profession of chartered accountants (CAs) in Zimbabwe. The study adopted a qualitative approach using a pragmatic grounded theory design. Primary data were obtained through in-depth interviews with five purposively sampled CAs and two key informants drawn from the professional body and an institution that trains CAs. Furthermore, secondary data were drawn from the professional body’s archives and from newspapers. Data from interviews and documents were analyzed through thematic analysis and content analysis, respectively. The study has revealed that the profession of CAs has been changing in response to the declining economy and the changes include losing its status and autonomy, increased competition from other accounting fields and compromised professional standards. It also emerged that professionals themselves engage in both negative and positive activities that enable them to survive the effects of a declining economy. Recommendations are provided for the professionals and the professional body in dealing with the impact of a precarious economy.

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

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

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

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

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Brennan, Niamh, and Patrick Nolan. "Employment and remuneration of Irish chartered accountants: evidence of." European Accounting Review 7, no. 2 (July 1998): 237–55. http://dx.doi.org/10.1080/096381898336466.

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Mumford, Michael J. "Chartered accountants as business managers: an oral history perspective." Accounting, Business & Financial History 1, no. 2 (January 1991): 123–40. http://dx.doi.org/10.1080/09585209100000025.

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Moizer, Peter, and Jamie Pratt. "The Evaluation of Performance in Firms of Chartered Accountants." Accounting and Business Research 18, no. 71 (June 1988): 227–37. http://dx.doi.org/10.1080/00014788.1988.9729369.

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

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Harvey, Jonathan. "New tax rules make electric vehicles an attractive option." Practice Management 30, no. 5 (May 2, 2020): 22–23. http://dx.doi.org/10.12968/prma.2020.30.5.22.

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Jonathan Harvey, a tax specialist at chartered accountants MHA MacIntyre Hudson, provides a guide to tax changes introduced on 6 April 2020 to encourage the uptake of more environmentally-friendly cars

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Leal, Andrew. "Final pay controls for non-GP staff on retirement." Practice Management 30, no. 7 (July 2, 2020): 28–30. http://dx.doi.org/10.12968/prma.2020.30.7.28.

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Being generous to your staff and colleagues in the run up to their retirement could cost GP practices dearly, warns Andrew Leal, Head of Primary Healthcare at chartered accountants MHA MacIntyre Hudson

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

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

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

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

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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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Looknauth, Tamaishwar, and Charles H. Bélanger. "Accountants’ satisfaction following unification of Canadian accounting bodies." Journal of Accounting & Organizational Change 14, no. 3 (September 3, 2018): 250–72. http://dx.doi.org/10.1108/jaoc-07-2017-0066.

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Purpose This paper aims to assess the levels of satisfaction of legacy designation accountants, namely, Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified Management Accountants, under the new Chartered Professional Accountants (CPA) banner; to measure differences in satisfaction among the three designations; and to identify the factors associated with the levels of satisfaction. Design/methodology/approach A 30-item questionnaire was designed, pilot tested for face validity and further tested for reliability using a Cronbach’s alpha. The questionnaire consisted of three parts: sociodemographic questions, bipolar questions to fit the SERVQUAL model of satisfaction and questions about professional identity and general perceptions of the new CPA organization. Findings Legacy accountants in Ontario had a lower level of satisfaction than they expected before unification. A pre- and post-unification comparison found statistically significant differences on all five dimensions of the SERVQUAL model and on overall service. Responses to questions about professional identity and general perceptions of the new organization were mixed. An analysis of variance test revealed a statistically significant difference in satisfaction between CAs and the two other designations – CAs were the least satisfied. A varimax rotated factor analysis indicated that the SERVQUAL’s five dimensions appear to be good predictors of service quality. Research limitations/implications Merging professional cultures can be as challenging as merging companies. Increased membership volume needs to translate into additional benefits and services. As indicated by the respondents, the new CPA entity has much work to do, particularly with the former CAs. Originality/value This is the first study to examine satisfaction, specifically following the merger of the three accounting designations.

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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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Muraleedharan, Sreelakshmi, Rani Deepshikha, and Kavitha Jaya Kumar. "A Study on Awareness of Forensic Accounting among Chartered Accountants." Asian Journal of Research in Business Economics and Management 8, no. 4 (2018): 42. http://dx.doi.org/10.5958/2249-7307.2018.00035.x.

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Agrawal, Rakesh Kumar, and Anushka Majupuria. "An examination of role stress in chartered accountants in India." International Journal of Indian Culture and Business Management 3, no. 5 (2010): 577. http://dx.doi.org/10.1504/ijicbm.2010.034389.

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

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Shackleton, Ken. "Scottish chartered accountants: internal and external political relationships, 1853‐1916." Accounting, Auditing & Accountability Journal 8, no. 2 (May 1995): 18–46. http://dx.doi.org/10.1108/09513579510086803.

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Iankova Natchkova, Maia. "CHALLENGES TO PROFESSIONAL ETHICS, TRAINING AND CONTINUING EDUCATION OF SPECIALISTS IN THE FIELD OF INDEPENDENT FINANCIAL AUDIT." Knowledge International Journal 34, no. 5 (October 4, 2019): 1301–5. http://dx.doi.org/10.35120/kij34051301n.

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Auditor’s profession is extremely necessary and crucial for the society. It has the important and responsible task to observe and assess the proper implementation of the principles, concepts, rules, legal standards and conventions as set out in the International Financial Reporting Standards/ International Accounting Standards, EU directives, International Standards on Auditing and the national (local) accounting legislation. Specialists in the field of independent financial audit – chartered expert accountants, registered auditors, should verify the timely, reliable, objective, correct, accurate and fair presentation, in all material aspects, of the information about the property and financial position of enterprises, their financial performance, and to determine the opportunities for investing and managing the capitals of audited enterprises in the interest of the society. Auditor’s profession is distinguished with moral at high level and professional ethics of chartered expert accountants, registered auditors; with extreme professionalism in the field of independent financial audit; with professional skepticism in the field of accounting and economic analysis; with professional optimism upon undertraining audit engagements; with independence from personal interests and lack of obligation for loyalty to the assigners of audit engagements; with ensuring high quality performance of audit engagements; with professional and intellectual knowledge and skills in the field of accounting, financial audit, economic analysis, micro- and macroeconomics, statistics and finance acquired upon completion of higher education in economics, upon sitting special examinations for obtaining qualification of chartered expert accountants, registered auditors, and upon carrying out constant and continuing education of auditors. For the purposes of keeping the trust of the society in the independent financial audit, registered auditor’s professional ethics needs to be at high level that enables authoritative and competent establishment of the role and significance of auditor’s profession in the society. Independent financial auditors should observe specific standards of conduct and fundamental professional and ethical principles as set out in the Code of Ethics for Professional Accountants, such as honesty, objectivity, professional competence and proper attention, confidentiality, professional conduct, observance of methodological standards and professional skepticism. They should avoid actions that could discredit the auditor’s profession and have negative impact on the good reputation of the registered auditor. Furthermore, where independent financial auditors market and promote themselves or their audit practice, they should avoid giving the society wrong idea of auditor’s profession. The work of chartered expert accountants, registered auditors is diverse and to a great extent characterized by development of the financial risk. Therefore, this study highlights some of the more significant and socially important specific characteristics of the auditor’s profession, which are monitored by the public and by the government authority supervising the work of the registered auditors. Its objective is to present, determine and distinguish the challenges in the light of good world audit practices faced by the professional ethics, training and continuing education of specialists in the field of independent financial audit, thus contributing to the improvement of their qualification and enhancement of their audit practice. This publication may be used for carrying out different types of financial audit – internal audit carried out by the financial enterprises’ internal units; independent financial audit carried out by chartered expert accountants, registered auditors, and external audit carried out by the government supervisory authority and by other government authorities.

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

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

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

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

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

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

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Yaşar, Alpaslan. "The comparision of accounting professionals’ sensitivity to professional rules in terms of gender: A study in terms of discipliniary penalties in 2001-2015Muhasebe meslek mensuplarının mesleki kurallara duyarlılığının cinsiyet yönünden karşılaştırılması: 2001-2015 disiplin cezaları yönünden bir inceleme." Journal of Human Sciences 13, no. 2 (August 14, 2016): 3413. http://dx.doi.org/10.14687/jhs.v13i2.3826.

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The aim of this study is to examine the sensitivity of men and women profesional accountants to comply with professional rules in terms of discipliniary penalties in Turkey. For this purpose, discipliniary penalties imposed in the form of ‘Retention of Professional Activity Temporarly’, ‘Removing the Chartered Title’and ‘Dismisal from Profession’ towards professional accountants were compared in terms of gender using descriptive analysis method during the 2001-2015. The results show that 1367 of the total 1508 disciplinary penalties is given in the form of Retention of Professional Activity Temporarly, Removing the Chartered Title, and Dismisal from Profession imposed on men and 141 of these penalties applied to the women professional accountants. The findings show that disciplinary penalties received by women professional accountants are quite a few compared to the men colleagues during the 2001-2015. The results of the study showed that the sensitivity of women professional accountants to the professional rules are more than the sensitivity of men professional accountants. ÖzetBu çalışmanın amacı, Türkiye’deki kadın ve erkek muhasebe meslek mensuplarının mesleki kurallara uyum konusundaki duyarlılıklarını disiplin cezaları yönünden incelemektir. Bu amaçla, muhasebe meslek mensuplarına 2001-2015 döneminde uygulanan ‘Geçici Olarak Mesleki Faaliyetten Alıkoyma’, ‘Yeminli Sıfatını Kaldırma’ ve ‘Meslekten Çıkarma’ disiplin cezaları, tanımlayıcı analiz yöntemi kullanılarak cinsiyet yönünden karşılaştırılmıştır. Çalışma sonuçları, Geçici Olarak Mesleki Faaliyetten Alıkoyma, Yeminli Sıfatını Kaldırma ve Meslekten Çıkarma şeklinde verilen toplam 1508 disiplin cezasından 1367’sinin erkek, 141’inin ise kadın muhasebe meslek mensuplarına uygulandığını göstermektedir. Elde edilen bulgular, 2001-2015 döneminde kadın muhasebe meslek mensuplarının almış oldukları disiplin cezalarının erkek meslektaşları ile karşılaştırıldığında oldukça az sayıda olduğunu göstermektedir. Çalışmada elde edilen sonuçlar, kadın muhasebe meslek mensuplarının mesleki kurallara duyarlılığının erkek muhasebe meslek mensuplarından fazla olduğunu göstermiştir.

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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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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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Burke, Ronald F., and Carol A. McKeen. "Employment gaps, work satisfaction and career advancement among women chartered accountants." Journal of Managerial Psychology 10, no. 7 (November 1995): 16–21. http://dx.doi.org/10.1108/02683949510088746.

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Barker, Patricia, Kathy Monks, and Finian Buckley. "THE ROLE OF MENTORING IN THE CAREER PROGRESSION OF CHARTERED ACCOUNTANTS." British Accounting Review 31, no. 3 (September 1999): 297–312. http://dx.doi.org/10.1006/bare.1999.0103.

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Paisey, Catriona, and Nicholas J. Paisey. "Career development of female chartered accountants in Scotland: marginalization and segregation." International Journal of Career Management 7, no. 5 (October 1995): 19–25. http://dx.doi.org/10.1108/09556219510093294.

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

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

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

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

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

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

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

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

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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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Journal articles on the topic 'Chartered accountants – Rating of'

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