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Journal articles on the topic 'Chartered accountants'
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1
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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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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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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Lee, Thomas A. "OUTLIERS IN THE PROFESSIONAL PROJECT OF VICTORIAN PUBLIC ACCOUNTANCY: DAVID SOUTER ROBERTSON, CHARTERED ACCOUNTANT." Accounting Historians Journal 36, no. 2 (December 1, 2009): 75–92. http://dx.doi.org/10.2308/0148-4184.36.2.75.
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The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the context of the early British public accountancy associations and unsuccessful outliers among their members, the study of DSR focuses on his insolvency at a time when the newly formed associations were facing the issue of setting ethical standards to cope with unsuccessful outliers in their professional projects. The case of DSR illustrates specific problems facing accounting biographers when accessing public archives of the Victorian period.
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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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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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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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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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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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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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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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Wells, Paul. "Looking in the mirror." Pacific Accounting Review 27, no. 4 (November 2, 2015): 486–507. http://dx.doi.org/10.1108/par-09-2013-0091.
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Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.
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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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Whiting, Rosalind H. "Reflecting on perceived deinstitutionalization of gender‐biased employment practices in accountancy." Qualitative Research in Accounting & Management 9, no. 4 (November 16, 2012): 300–336. http://dx.doi.org/10.1108/11766091211282652.
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PurposeThe purpose of this paper is to explore the changes in gender‐biased employment practices that it is perceived have occurred in New Zealand accountancy workplaces over the last 30 years, using Oliver's model of deinstitutionalization.Design/methodology/approachSequential interviewing was carried out with 69 experienced chartered accountants and three human resource managers, and at a later date with nine young female accountants.FindingsEvidence is presented of perceived political, functional and social pressures cumulatively contributing to deinstitutionalization of overt gender‐biased employment practices, with social and legislative changes being the most influential. Deinstitutionalization appears incomplete as some more subtle gender‐biased practices still remain in New Zealand's accountancy workplaces, relating particularly to senior‐level positions.Research limitations/implicationsThis study adds to understanding of how professions evolve. The purposeful bias in the sample selection, the small size of two of the interviewee groups, and the diversity in the interviewees' workplaces are recognized limitations.Practical implicationsIdentification of further cultural change is required to deinstitutionalize the more subtle gender‐biased practices in accountancy organizations. This could help to avoid a serious deficiency of senior chartered accountants in practice in the future.Originality/valueThis paper represents one of a limited number of empirical applications of the deinstitutionalization model to organizational change and is the first to address the issue of gender‐biased practices in a profession. The use of sequential interviewing of different age groups, in order to identify and corroborate perceptions of organizational change is a novel approach.
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Dinis, Ana, and António Martins. "Country Note: Portuguese Chartered Accountants’ Perceptions of SME Tax Compliance: The Role of Taxing Expenses." Intertax 49, Issue 3 (March 1, 2021): 292–300. http://dx.doi.org/10.54648/taxi2021025.
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This study presents an empirical analysis related to the following research question: What is the Portuguese chartered accountants’ perception of the role of the autonomous taxation of expenses (ATE) in small and medium firms’ level of tax compliance, and especially when this perception is mediated by factors such as the size and the economic activity of firms? The authors tested to determine if there are differences in the perceptions of accountants, and results show that the respondents’ application of ATE to micro and small companies has a positive impact on their perceptions of tax compliance. The same is not valid for medium-sized companies for which there is no significant effect on the perceptions of the role of ATE on small and medium enterprises (SME) tax compliance. Tax compliance, autonomous taxation of expenses, chartered accountants, small firms, Portugal.
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Halabi, Abdel Karim, and Mohammad Salahuddin Chowdhury. "Bangladesh accountants and Continuing Professional Development." Journal of Accounting in Emerging Economies 8, no. 4 (November 5, 2018): 514–26. http://dx.doi.org/10.1108/jaee-12-2017-0123.
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Purpose The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. Design/methodology/approach The present study employed a survey of members of the ICAB. Findings Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face. Practical implications The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective. Originality/value This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.
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Jaber Matarneh, Ala, Usama Abdul Moneim, and Munther Al-Nimer. "The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan." International Journal of Business and Management 10, no. 11 (October 26, 2015): 138. http://dx.doi.org/10.5539/ijbm.v10n11p138.
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<p>Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.</p>This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant’s role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants’ awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor’s insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).
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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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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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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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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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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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Mohammadali-Haji, Ahmed, and Zafeer Nagdee. "Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 21–27. http://dx.doi.org/10.22495/rcgv6i2art3.
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Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements
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Del Baldo, Mara, Adriana Tiron-Tudor, and Widad Faragalla. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania." Administrative Sciences 9, no. 1 (December 24, 2018): 2. http://dx.doi.org/10.3390/admsci9010002.
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Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field.
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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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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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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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