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1
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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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.
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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
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Callaghan, Joseph, Eileen Peacock, and Arline Savage. "Assessment Of An Accounting Information Systems Curriculum: An Analysis Of The International Federation Of Accountants International Education Guideline No. 11." Review of Business Information Systems (RBIS) 4, no. 1 (January 1, 2000): 1–12. http://dx.doi.org/10.19030/rbis.v4i1.5383.
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This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using a Model-Oriented, Tool-Enhanced (MOTE) framework, by comparing it to the recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evaluation resulted in suggestions for improvements to our existing curriculum. An analysis of the guideline was also completed.
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Verkruijsse, J. P. J. "Van bedrijfsvoering terug naar beroepsuitoefening." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 11 (November 1, 2005): 556–62. http://dx.doi.org/10.5117/mab.79.12795.
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Recentelijk is door de International Federation of Accountants (IFAC) een eerste standaard uitgebracht die betrekking heeft op de accountantsorganisaties, de International Standard on Quality Control 1 (ISQC1). Deze standaard is gericht op het waarborgen van de kwaliteit van de accountantswerkzaamheden. Vóór het uitbrengen van deze standaard werd dit geregeld in een standaard (ISA 220) die rechtstreeks gericht was op de individuele accountant. Met het uitbrengen van deze standaard heeft IFAC een vervolgstap gezet in het kwaliteitsbouwwerk waarbij beter wordt aangesloten op de ontwikkeling van de accountantsorganisaties. ISA 220 is daarbij niet ingetrokken maar afgestemd op de vereisten van ISQC1. Heel duidelijk wordt in ISQC1 gesteld dat de zakelijke strategie van een accountantsorganisatie ondergeschikt moet zijn aan de allesbepalende eis van het leveren van kwaliteit. Nieuw in het geheel zijn onder meer de verplichting tot het opvolgen van gegeven adviezen aan accountants door experts en het hebben afgerond van een kwaliteitsbeheersingsonderzoek alvorens een assurance-report af te geven.
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Bindenga, André. "Herstel van vertrouwen in het accountantsberoep." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 12 (December 1, 2005): 595–600. http://dx.doi.org/10.5117/mab.79.13831.
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Het rapport van de International Federation of Accountants (IFAC), ‘Rebuilding public confi dence in financial reporting’ (2003), heeft niet gebracht wat er van verwacht mocht worden. De doelstelling was herstel van vertrouwen in financiële rapportering in het algemeen en in het accountantsberoep in het bijzonder. Naar de mening van de auteur is er nog steeds wantrouwen in het functioneren van accountants. In dit artikel geeft hij de oorzaken hiervan aan. Tevens doet hij een voorstel om het hoofdprobleem op te lossen dat naar zijn mening de kern van het vraagstuk is. De fi nanciële afhankelijkheid van de accountant ten opzichte van de gecontroleerde dient te verdwijnen. Voor beursgenoteerde ondernemingen zal daarom een nieuw op te richten controleorgaan moeten ontstaan onder toezicht van een internationale toezichthouder op financiële markten.
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McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (January 1, 2012): 743–50. http://dx.doi.org/10.2308/iace-50121.
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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.
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Pheijffer, Marcel. "De totstandkoming van IFAC-standaarden: de beste stuurlui staan aan wal." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 6 (June 1, 2007): 239–45. http://dx.doi.org/10.5117/mab.81.17758.
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Het Koninklijk NIVRA heeft zich in het verleden aangesloten bij de International Federation of Accountants (IFAC). Deze organisatie is op internationaal niveau de belangenbehartiger voor het accountantsberoep en kan standaarden uitvaardigen. Voorbeelden van dat laatste zijn de Code of Ethics en de International Standards of Auditing (ISA’s). Bij IFAC aangesloten beroepsorganisaties zijn verplicht de door IFAC uitgevaardigde standaarden te implementeren. Maar hoe komen die standaarden nu precies tot stand? Is er sprake van een due process? Welke organisaties oefenen daar invloed op uit? Is het maatschappelijk belang geborgd en is er sprake van consultatie en inspraak? Welke kritiek is er ten aanzien van de in deze vragen opgeworpen aspecten geuit? Genoemde aspecten en vragen komen in deze bijdrage aan de orde. De conclusie is dat kritiek op het due process van IFAC mogelijk en begrijpelijk is. IFAC-criticasters worden opgeroepen niet te lang ‘als beste stuurlui aan wal te blijven staan’; zij kunnen én moeten hun stem eerder – in het internationale en niet in het nationale proces – laten horen.
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Krippel, Greg, and Janette Moody. "Matching The International Federation Of Accountants International Education Guideline 11 To AIS Textbooks: An Examination Of The Current State Of Topic Coverage." Review of Business Information Systems (RBIS) 11, no. 4 (October 1, 2007): 1–16. http://dx.doi.org/10.19030/rbis.v11i4.4402.
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The challenges for professors teaching the AIS course are numerous as the breadth of information technology [IT] topics to be covered continues to expand, leaving the question of which topics are of most importance. For the majority of AIS professors, the AIS text is the primary guide on these decisions. This paper reviews the contents of eleven well-regarded AIS texts through the framework of the IT knowledge components suggested by the International Federation of Accountants [IFAC]. The findings suggest that current AIS texts are addressing many of the IFAC broad areas of knowledge, although with varying emphasis on selected topics. The analysis presented here will be useful in determining not only which text may best fit the AIS professors needs, but also in identifying when supplemental materials may be required to provide additional topic coverage.
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Murphy, Brid, and Martin Quinn. "The emergence of mandatory continuing professional education at the Institute of Certified Public Accountants in Ireland." Accounting History 23, no. 1-2 (October 10, 2017): 93–116. http://dx.doi.org/10.1177/1032373217731124.
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This article explores the emergence of mandatory continuing professional education (CPE) at The Institute of Certified Public Accountants in Ireland (hereafter CPA Ireland). While a relatively recent phenomenon within the accounting profession, mandatory CPE is an essential component of ongoing education for accounting professionals. Mandatory CPE was not required of accountants until 1 January 2006, following 2004 International Federation of Accountants (IFAC) guidance. However, bye-laws of accounting bodies in the United Kingdom and Ireland referred to CPE since the 1970s as a recommendation, not a mandatory requirement. CPA Ireland instigated such a mandatory CPE system effective 1 January 1993, many years before the 2004 IFAC guidance and nearly a decade before most other professional accounting bodies in the United Kingdom and Ireland. This article explores the historical emergence of this mandatory CPE system through a neo-institutional approach. The evidence suggests that some institutional contradictions arose, mainly around misaligned interests (growth vs survival) and legitimacy (as a professional accounting body). From these contradictions, institutional change from within emerged – and a key component of this change was mandatory CPE.
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Majoor, G. C. M. "De accountant van de toekomst vraagt een nieuw opleidingsmodel." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. 10 (October 1, 2013): 434–42. http://dx.doi.org/10.5117/mab.87.11906.
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In dit artikel is vanuit de maatschappelijke discussie, die vraagt om een hervorming van de rol van de accountant, gekeken naar het opleidingsmodel van de accountant. Met name is de vraag besproken aan welke eisen qua kennis, attitude en vaardigheden het nieuwe opleidingsmodel zou moeten voldoen. Hiervoor zijn de internationale educatiestandaarden van de International Federation of Accountants (IFAC) als uitgangspunt genomen om de rapporten die in 2012 in Nederland zijn gepubliceerd te analyseren. Uit deze analyse komt naar voren dat attitude de kapstok zou moeten zijn van een opleiding, in plaats van de nadruk op kennis. Een aantal kennisgebieden is onderkend die meer aandacht nodig hebben. Met betrekking tot vaardigheden moet de nadruk worden verschoven van inhoudelijke en technische controlevaardigheden naar persoonlijke, communicatieve en beschouwende vaardigheden. In het nieuwe opleidingsmodel moet actualiteit een automatisme zijn. Ook zijn enkele aanbevelingen gedaan voor het nieuwe opleidingsmodel. Ten eerste pleiten wij voor meer integratie van de praktijk in de opleiding. Ten tweede vinden wij dat de aandacht meer moet verschuiven van het verwerven van een beroepstitel naar het worden opgeleid om bevoegdheden te krijgen en te behouden. Het opleiden tot de diverse bevoegdheden voor accountants vraagt om herziening van het opleidingsmodel, de eindtermen en visie op en gevoel over accountantstitels.
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Van Schaik, Frans. "Standaardisering van verslaggeving in de publieke sector." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 10 (October 1, 2007): 462–68. http://dx.doi.org/10.5117/mab.81.11837.
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Volgens de Algemene Rekenkamer bestaat er een grote verscheidenheid aan verslaggevingsregels binnen de publieke sector: ‘Meer harmonisatie kan winst opleveren voor de kwaliteit van informatie en de doelmatigheid van informatieproductie. Te denken valt aan: Brede toepassing van internationaal steeds meer toegepaste International Public Sector Accounting Standards (IPSAS) van de International Federation of Accountants (IFAC). Eenduidigheid in de verslaggevingseisen voor de gehele overheid bevordert de aansluiting binnen verschillende verantwoordingsketens, zoals bijvoorbeeld die tussen ministeries en gemeenten (specifi eke uitkeringen).’ (Algemene Rekenkamer, 2007). Als bijdrage aan een discussie over dit antwoord op kamervragen, zal ik in dit artikel de verslaggevingsstandaarden beschrijven die gemeenten nu hanteren en de verschillen die er bestaan met IPSAS, de International Public Sector Accounting Standards.
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Kulish, A. M., and Y. M. Ragulina. "INTERNATIONAL STANDARDS OF STATE FINANCIAL CONTROL." Legal horizons, no. 18 (2019): 123–27. http://dx.doi.org/10.21272/legalhorizons.2019.i18.p123.
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In this work, the authors have examined the concept of “standards” and “standardization” relating to public finance and public financial control. It was recognized that national financial systems activities should be based on generally accepted international standards in order to enhance professionalism and efficiency. Attention was paid to the peculiarities of national standards of the United States of America and European Union countries, in particular the United Kingdom of Great Britain, Lithuania, Georgia. As part of the analysis of the Association Agreement on Public Internal Financial Control, it was determined that cooperation between Ukraine and the European Union, the European Atomic Energy Community, and their Member States takes place through harmonization with the following international standards: the Institute of Internal Auditors (EA IIA), The International Federation of Accountants (IFAC) and International Organisation of Supreme Audit Institutions (INTOSAI). Much attention was paid to the concept of public internal financial control developed by the European Commission to provide a viable model capable of assisting national governments in revising internal controls in the field of finance and modernizing them in accordance with international standards and best practice in countries- members of the European Union. The scope of the aforementioned concept, its essence, its main elements, and features was determined. The standards of the international organization INTOSAI were analyzed, containing the guiding principles of the audit activity, the peculiarities of their implementation and direction; the activities of the International Professional Association of Internal Auditors EC IIA (European Confederation of Institutes of Internal Auditing); standards developed by the International Federation of Accountants (IFAC); the activities of the Committee of Sponsoring Organizations of the Treadway Commission COSO. In addition, the article identified the essential elements of an efficient and effective internal financial control system. Keywords: standardization, state financial control, international standards.
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Dassen, Roger. "Heeft zelfregulering nog toekomst?" Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 4 (April 1, 2005): 60–69. http://dx.doi.org/10.5117/mab.79.16304.
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Op de dag van het schrijven van deze regels, om precies te zijn 1 maart 2005, wordt in Parijs de Public Interest Oversight Board (PIOB) opgericht, die als doel heeft om toezicht te houden op de standards setting activiteiten van de International Federation of Accountants (IFAC). Een lang verwachte gebeurtenis, die essentieel is in het model van beperkte zelfregulering dat in een groot aantal landen kenmerkend is voor het accountantsberoep. Laten wij die gebeurtenis even in historisch perspectief plaatsen.
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Keskin, Ayşe İrem, and Elçin Yılmaz Işık. "An Analysis of the Relationship between IFAC Code of Ethics and CPI." EMAJ: Emerging Markets Journal 5, no. 2 (November 12, 2015): 41–48. http://dx.doi.org/10.5195/emaj.2015.81.
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Abstract Code of ethics has become a significant concept as regards to the business world. That is why occupational organizations have developed their own codes of ethics over time. In this study, primarily the compatibility classification of the accounting code of ethics belonging to the IFAC (The International Federation of Accountants) is carried out on the basis of the action plans assessing the levels of usage by the 175 IFAC national accounting organizations. It is determined as a result of the classification that 60,6% of the member organizations are applying the IFAC code in general, the rest 39,4% on the other hand, is not applying the code at all. With this classification, the hypothesis propounding that “The national accounting organizations in highly corrupt countries would be less likely to adopt the IFAC ethic code than those in very clean countries,” is tested using the “Corruption Perception Index-CPI” data. It is determined that the findings support this relevant hypothesis.
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Dassen, Roger, and A. R. Roos. "Wet toezicht accountantsorganisaties; een beschouwing." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 5 (May 1, 2007): 174–85. http://dx.doi.org/10.5117/mab.81.16909.
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De Wet Toezicht Accountantsorganisaties (WTA) vormt de kroon op de Nederlandse evaluatie van accountantswetgeving. Wij menen dat deze wet zal bijdragen aan een gerechtvaardigd vertrouwen in het openbaar accountantsberoep. De hoofdlijnen van de WTA sluiten inhoudelijk prima aan bij internationale ontwikkelingen. Winst dus voor multinationale ondernemingen en hun accountants. Met de komst van onafhankelijk extern toezicht ontstaat een evenwichtige balans tussen overheidstoezicht en zelfregulering. Wij pleiten ervoor te voorkomen dat onnodige administratieve lastenverzwaring ontstaat vanwege dubbele toetsingen door verscheidene toezichthouders. Dat kan door bij het handhavingsbeleid te streven naar internationale convergentie. De zelfregulering die ook na de WTA blijft bestaan bij de opstelling van gedrags- en beroepsregels doet naar onze mening geen afbreuk aan publieke belangen. Wij illustreren dat met waarborgen in de WTA en recente ontwikkelingen binnen de governance structuur van de International Federation of Accountants (IFAC). De specifi eke bepalingen in de WTA voor onafhankelijkheid en opdrachtgerichte kwaliteitsbeoordeling vinden wij in de kern gezond. Wel verdienen zij op een aantal facetten nadere uitwerking. Ook signaleren wij enkele bijverschijnselen van de WTA. Verschil in de reikwijdte en diepgang van de WTA ten opzichte van IFAC-voorschriften heeft geleid tot een complex stelsel van verordeningen en nadere voorschriften van de beroepsorganisaties. Het laat zich moeizaam onderhouden en vergroot het risico van onbedoelde overtredingen.
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Majoor, Barbara, and Wim Moleveld. "NIVRA’s Verordening Gedragscode versus IFAC’s Code of Ethics." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 9 (September 1, 2008): 363–69. http://dx.doi.org/10.5117/mab.82.21867.
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In dit artikel worden de punten in kaart gebracht waarop de Verordening Gedragscode (VGC) conceptueel verschilt van de Code of Ethics for professional accountants (CoE) van de International Federation of Accountants (IFAC). Ook gaan we in op de betekenis van deze verschillen1. Hoewel in eerste instantie door de beroepsorganisaties beoogd was de CoE zoveel mogelijk letterlijk over te nemen, is vervolgens bewust gekozen voor een aantal afwijkingen. In het bijzonder van de defi nities met betrekking tot de verschillende functies en de structuur van de code. Wij hebben in de beoordeling van deze afwijkingen verschillende gezichtspunten tegen elkaar afgewogen. Enerzijds is geanalyseerd in hoeverre de gesignaleerde afwijkingen een aantasting betekenen van de uitgangspunten van de CoE. Anderzijds is antwoord gezocht op de vraag of door deze afwijkingen daadwerkelijk tegemoet wordt gekomen aan de wensen die tot deze afwijkingen hebben geleid. Doordat de VGC op een aantal punten afwijkt van de CoE lijkt niet te zijn voldaan aan de doelstelling van de IFAC om convergentie te bereiken in de regelgeving. Wij concluderen echter dat er inhoudelijk geen sprake is van een wezenlijke afwijking van de CoE. De belangrijkste afwijking betreft een andere defi nitie van openbaar accountant, die leidt tot een beperking van deze functiegroep. Kennelijk wordt daarmee beoogd de regeldruk te verminderen voor degenen die nu in de VGC niet tot de openbaar accountants worden gerekend, maar tot de accountants in business. Wij zijn echter van mening dat de indeling in functiegroepen geen wezenlijk inhoudelijke betekenis heeft. Wij zien dan ook geen aanleiding om te stellen dat er sprake is van een verlichting van de regeldruk. Bovendien past, naar onze mening een ‘verlicht regime’ ook niet bij de ‘principles-based’-benadering van deze regelgeving.
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Mayer, Ana Paula Da Costa, Cristiane De Paula Bachmann, Laura Beatriz Hartmann, Breno Augusto Diniz Pereira, and Nelson Guilherme Machado Pinto. "CONTROLE PATRIMONIAL DE BENS IMÓVEIS COM BASE NAS DIMENSÕES DE GOVERNANÇA PÚBLICA ESTABELECIDOS PELA ORGANIZAÇÃO INTERNATIONAL FEDERATION OF ACCOUNTANTS (IFAC): UM ESTUDO DE CASO NA UFSM." Práticas de Administração Pública 1, no. 2 (November 20, 2017): 17. http://dx.doi.org/10.5902/2526629226006.
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A Governança Pública agregou importantes conceitos e, especialmente, instrumentos para a concretização de uma relação mais íntegra, transparente e responsável entre os gestores públicos e a sociedade em geral. Assim, o presente estudo tem como objetivo analisar o controle patrimonial dos bens imóveis da Universidade Federal de Santa Maria (UFSM) com base nas dimensões de governança pública estabelecidos pela organização International Federation of Accountants (IFAC) considerando a dimensão “Controle”. Para tanto, o levantamento de dados foi feito através de entrevistas com o Pró-reitor de Administração (PRA) com questões adaptadas a partir das práticas de governança pública recomendadas pela IFAC. A presente pesquisa pode ser definida quanto aos seus objetivos como descritiva e tem abordagem qualitativa. Os resultados da pesquisa, de um modo geral, demonstram a absorção de valores e princípios mínimos de governança recomendada pela IFAC na UFSM, pois, observa-se a adoção de boas práticas o que implica em transparência e promoção da accountability para a instituição.
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Sobreira, Karoline Rodrigues, and Manuel Salgueiro Rodrigues Júnior. "Governança no setor público segundo IFAC: levantamento do nível de aderência de uma instituição de ensino superior." Revista Controle - Doutrina e Artigos 15, no. 1 (October 27, 2017): 166–94. http://dx.doi.org/10.32586/rcda.v15i1.363.
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Todas as entidades devem buscar padrões de excelência, com o propósito de melhorar seu desempenho e alcançar seus objetivos. As instituições de ensino superior (IES) públicas também estão inseridas nesse contexto, sendo sua demanda constante e o seu volume de recursos disponíveis cada vez mais restritos, o que acarreta a necessidade do aperfeiçoamento contínuo do seu modelo de gestão (SALES ET AL., 2015). Este estudo tem o objetivo de fazer uma avaliação na gestão de uma universidade pública do Ceará, com base no referencial teórico International framework: good governance in the public sector, produzido pela International Federation of Accountants (IFAC) e pelo Chartered Institute of Public Finance and Accountancy (CIPFA), verificando a aderência da gestão a esse modelo internacional. Trata-se de um levantamento de dados, ou survey, realizado através de um questionário para pessoas do corpo de governo da IES, com base no citado Framework da IFAC adaptado para a escala Likert. Os resultados revelam que existe a percepção de um nível alto de adesão aos princípios de boa governança elencados pela IFAC/CIPFA, com um percentual de 80,34%. Os princípios de “integridade, ética e compliance” e de “acessibilidade e envolvimento dos stakeholders” foram destaques positivos, pois obtiveram os melhores níveis, com 92,38% e 87,62%, respectivamente. No entanto, mesmo com os resultados elevados, existem princípios passíveis de melhoria. Destaca-se a “Gestão de Riscos e de Desempenho” e o “Desenvolvimento Sustentável”, que obtiveram os menores percentuais (71,43% e 72,86%, respectivamente).
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Sonnerfeldt, Amanda, and Anne Loft. "The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006." Accounting History 23, no. 4 (January 29, 2018): 521–40. http://dx.doi.org/10.1177/1032373217751219.
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This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and 2006. Drawing on transnational regulation literature, an extensive review of archival documents was conducted. The analysis unfolds the development of the Code in an increasingly complex regulatory environment, revealing the dynamic forces and sequence of events that influenced its nature and contents over three distinctive periods. This study reveals that the shifts in IFAC’s priorities in pursuit of its global aspirations created mechanisms that allowed transnational accounting firms and international regulators to influence the priorities of the Ethics Committee. The Committee’s efforts to legitimise and secure endorsement of the Code were constrained by its initial work programme to develop a model code through minimum harmonisation. Later, the Committee redirected its focus towards meeting the needs of the international regulators by adding more rule-based guidance within the principle-based Code and heavily prioritising independence.
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Velásquez Graciano, Oscar Darío, and José Vidal Pérez Morales. "Convergencia a Normas Internacionales de Contabilidad para el Sector Público (Nicsp): comparativo de los modelos de Colombia y Chile." Cuadernos de Contabilidad 19, no. 47 (December 5, 2018): 24–59. http://dx.doi.org/10.11144/javeriana.cc18-45.cnic.
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El presente artículo tiene como objetivo exteriorizar los adelantos que se vienen generando en algunos países de Latinoamérica, especialmente en Colombia y Chile, con el proceso de convergencia a las Normas Internacionales de Información Financiera para el Sector Público (Nicsp), expedidas por el Consejo de Normas Internacionales de Contabilidad del Sector Público (International Public Accounting Standards Board/Ipsasb), de la Federación Internacional de Contadores (International Federation of Accountants /IFAC), organismo responsable de expedir las normas contables para ese sector. Los garantes de esos cambios normativos, en el caso colombiano, son el Ministerio de Hacienda y Crédito Público, por intermedio de la Unidad Administrativa de la Contaduría General de la Nación; y en el de Chile, la Contraloría General de la República de Chile. Para el logro del objetivo se utilizará la información legal y contable de los organismos reguladores de cada país, artículos relacionados con Normas Internacionales de Contabilidad para el Sector Público y el portal de la IFAC, entre otros.
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Ramli, Aliza, and Suzana Sulaiman. "The Structural and Functional Changes of Management Accountants." Social and Management Research Journal 3, no. 1 (June 1, 2006): 67. http://dx.doi.org/10.24191/smrj.v3i1.5102.
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Management accounting is regarded as an essential part in any organizational activity. Management accounting information will enable internal users to make decision effectively and contribute to the improvement ofthe efficiency and effectiveness ofexisting operation. According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. The roles of management accountants have also changed in line with the changes in management accounting techniques. Nowadays they act as the organization s internal business consultants and part of the multi-functional team. Management accounting has faced a sustained challenge in recent years as debate intensifies pver the future shape and form, which it should take. The purpose of this study was to examine Malaysian management accountants' tasks, roles, management accounting tools within a specified period - 2000 to 2004 and 2005 to 2009. The factors that drive these changes were also examined. The results provide evidence that management accountants' task, roles, management accounting tools and techniques changed overtime.
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Satrio, Aditya Agung, and Nanda Ayu Wijayanti. "HUBUNGAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN KINERJA PEMERINTAH DI INDONESIA." Journal Publicuho 3, no. 4 (January 11, 2021): 567. http://dx.doi.org/10.35817/jpu.v3i4.15630.
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This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before. The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.
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Satrio, Aditya Agung, and Nanda Ayu Wijayanti. "HUBUNGAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN KINERJA PEMERINTAH DI INDONESIA." Journal Publicuho 3, no. 4 (January 11, 2021): 567. http://dx.doi.org/10.35817/jpu.v3i4.15630.
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This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before. The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.
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Tabone Saliba, Dorianne. "Achieving Sustainable Development Goals: The Role of the Accountancy Profession in Malta." MCAST Journal of Applied Research & Practice 3, no. 2 (December 12, 2019): 90–116. http://dx.doi.org/10.5604/01.3001.0014.4391.
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Various initiatives have been undertaken to promote a global sustainable development agenda, with the most recent one being the United Nations (UN)’s 2030 Agenda for Sustainable Development. In 2015, the UN General Assembly set 17 Sustainable Development Goals (SDGs) and 169 targets to be achieved by its 193 member states (including Malta) by 2030. These SDGs position sustainable development as a global challenge which needs to be tackled by various stakeholders including governments and non-governmental and business organizations. Professional accountancy bodies, such as the International Federation of Accountants (IFAC) and the Association of Certified Chartered Accountants (ACCA), acknowledge that the profession plays an important role in the achievement of SDGs. Despite these claims, there is limited research that investigates the role that the profession plays in furthering the achievement of SDGs. In view of this context, this research explores how the accountancy profession in Malta is contributing to furthering the achievement of eight specific SDGs, with a view to making recommendations as to what further initiatives can be implemented by the profession to further contribute to the achievement of these SDGs by Malta. A grounded theory methodology has been adopted, so that theory could be generated from the data collected through the qualitative interviews which were carried out with four professionals. Results show that Maltese accountancy professionals are engaging in several initiatives that contribute towards the achievement of SDGs, even though they face a number of barriers. A theoretical model, grounded in the data generated, has emerged with three approaches which accountancy professionals are adopting when contributing towards the achievement of the UN’s SDGs, namely the conservative, visionary, and adaptive approaches. The study also recommends new initiatives that accountancy professionals could possibly introduce to further contribute to achieving SDGs.
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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (June 1, 2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.
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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).
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Stainbank, Lesley, and Devi Dutt Tewari. "Professional accounting education programmes in South Africa and India." Journal of Accounting in Emerging Economies 4, no. 1 (February 25, 2014): 97–116. http://dx.doi.org/10.1108/jaee-12-2011-0056.
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Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies). Findings – With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards. Research limitations/implications – A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time. Practical implications – India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries. Originality/value – The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.
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Caba Pérez, Carmen, and Antonio Manuel López-Hernández. "Governmental financial transparency in MERCOSUR member countries." International Review of Administrative Sciences 75, no. 1 (March 2009): 169–81. http://dx.doi.org/10.1177/0020852308099511.
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In the last century, the MERCOSUR member countries have carried out reforms aimed at achieving better public financial information for governmental decision-taking. Important changes are currently taking place on the international public accounting scene, and the International Federation of Accountants (IFAC) has published International Public Sector Accounting Standards (IPSAS), by which it seeks to ensure that governmental financial reports include financial information of sufficient quality to support decision-making by different users, and at the same time to improve the comparability of the financial information presented by public sector bodies throughout the world. In this article, we examine the consistency of the information included by MERCOSUR member countries in their current year-end governmental public financial reports with the public financial reporting practices recommended by IFAC, in order to determine whether further efforts are needed to improve transparency and comparability. Points for practitioners The article may help government practitioners in MERCOSUR countries to become aware of the divergences which exist regarding the governmental financial information offered by each of the countries in MERCOSUR. Moreover, it could help to set up a common project of account reform which would take IPSAS as its model. This unified framework for accounting policies would increase the coherence of financial information and would establish a common measurement basis to assess the financial results of all of the MERCOSUR countries.
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Cruz, Mirian Oliveira, Gilberto José Miranda, and Edvalda Araujo Leal. "As metodologias de ensino ativam o desenvolvimento de habilidades profissionais?" Revista Contemporânea de Contabilidade 17, no. 45 (September 28, 2020): 50–65. http://dx.doi.org/10.5007/2175-8069.2020v17n45p50.
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O presente estudo teve por objetivo analisar o potencial das metodologias de ensino para desenvolver as habilidades preconizadas pela IES 3- International Education Standards 3 - da IFAC – International Federation of Accountants. Para tanto, utilizou-se o levantamento com a aplicação de um questionário a uma amostra composta por 290 docentes atuantes no curso de Ciências Contábeis no Brasil. Como resultado, verificou-se concordância dos docentes quanto ao despertar de diversas habilidades por meio das metodologias de ensino. As estratégias baseadas em procedimentos práticos, como visita técnica, prática de campo e as estratégias baseadas na problematização, como estudo de caso, ensino e pesquisa e Problem-Based Learning (PBL), são as metodologias que mais despertam as habilidades proposta pela IES3 segundo a percepção dos docentes. Por outro lado, as metodologias baseadas na arte e em dinâmicas obtiveram baixos percentuais de concordância dos professores para promover as referidas habilidades. Nesse caso, é possível afirmar que tais metodologias são menos conhecidas pela maior parte dos docentes pesquisados.
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Williams, John J., and Alfred E. Seaman. "Determinants Of Ethical Climate In The Firm: The Role Of Governance Control Systems And Environmental Uncertainty." International Journal of Management & Information Systems (IJMIS) 18, no. 4 (September 11, 2014): 241. http://dx.doi.org/10.19030/ijmis.v18i4.8833.
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Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organizations ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the theoretical underpinnings while organizational contingency theory supports examining the moderating effects of perceived environmental uncertainty (PEU). Increases in corporate governance control mechanisms are found to positively influence ethical climate. A significant relationship persists under both low and high levels of PEU but, as expected, it is much stronger when the level of PEU is low which raises concerns about how to embrace a stronger ethical climate when uncertainty is high. This paper contributes to the governance and ethics literature by providing empirical evidence that normative directives on evaluating and improving governance in organizations from global accounting authorities, such as the IFAC, are effective in shaping firms ethical climates in practice.
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Santis, Serena, Alberto Incollingo, and Francesca Citro. "How to Manage the Components of Financial Sustainability in Local Governments." Journal of Management and Sustainability 11, no. 2 (July 8, 2021): 111. http://dx.doi.org/10.5539/jms.v11n2p111.
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This study aims to evaluate three dimensions proposed by the IFAC (International Federation of Accountants) in relation to impact financial sustainability. These dimensions are service, revenue, and debt. In 2017 and 2018, a regression analysis was conducted for Italian local governments on the different components of financial sustainability. Based on goal-setting theory, and in combination with the ambition to pursue adequate good financial sustainability, significant results were demonstrated. It was seen that these local governments would have to maintain a good level of autonomy with current revenue. They would also need to control the quantity and quality of service in order to pursue financial sustainability. This study suggests practical implications for policymakers and the managerial class, and it seeks to identify methods to drive and keep financial sustainability under control. It also seeks to define current and future management strategies that focus on pursuing intergenerational equity in local governments.
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West, Andrew. "The ethics of professional accountants: an Aristotelian perspective." Accounting, Auditing & Accountability Journal 30, no. 2 (February 20, 2017): 328–51. http://dx.doi.org/10.1108/aaaj-09-2015-2233.
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Purpose The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants (PAs), in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach. Design/methodology/approach The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’s Nicomachean Ethics are applied to the work of PAs. Reasons why this perspective is more suitable for PAs are then articulated. Findings Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of PAs. These include the relationship between function, goals and the good, an awareness of the human goal to achieve eudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice. Research limitations/implications This perspective provides an alternative conceptualisation of the ethics of PAs. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian. Practical implications This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a PA to be ethical, and raises several issues related to how ethics is included in the education and training of accountants. Originality/value Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.
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Torres Payares, Andrea Marcela, and Jorge Luis Puerta Salas. "Conflictos de auditoría: estudio y análisis de las presiones y los dilemas éticos de los auditores en las principales firmas de la ciudad de Cartagena." Revista Relayn - Micro y Pequeñas empresas en Latinoamérica 5, no. 2 (July 19, 2021): 41–65. http://dx.doi.org/10.46990/relayn.2021.5.2.94.
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Este artículo presenta los resultados del estudio y análisis de las presiones y los dilemas éticos que enfrentan los contadores públicos, en calidad de auditores o revisores fiscales en la ciudad de Cartagena. De igual manera, el presente trabajo explora el impacto de las presiones que enfrentan los auditores o revisores fiscales de las firmas en este lugar y cómo éstas afectan la objetividad e independencia en los informes o dictámenes; al mismo tiempo se hace un análisis de cómo actúan frente a las presiones y los dilemas éticos que viven al desarrollar su labor. Para dar alcance a estos objetivos, se realizó una encuesta a 39 profesionales; de tal manera, con la que se busca analizar las presiones y los dilemas éticos afrontados por los auditores de las principales firmas de auditoría de la ciudad de Cartagena, quienes en su ejercicio pueden ser vulnerables en los aspectos éticos y morales a partir de las exigencias del contexto donde se desempeñan. Este estudio cobra relevancia teniendo en cuenta que en Colombia se realizó una articulación del sistema contable nacional con las exigencias internacionales a partir de la expedición de la Ley 1314 de 2009, incluyendo el aseguramiento de la información; por lo que la inclusión de la auditoría con un marco normativo más robusto y el código de ética de la International Federation of Accountants (IFAC), exigen a los profesionales un actuar con responsabilidad social. Abstract This article presents the results of a study and analysis of pressure and ethical dilemmas public accountants face as appointed auditors or as statuary auditors in the City of Cartagena. In like manner, this document addresses the impact of the pressure auditors or statuary auditors face in firms in this city and how these affect their objectivity and independence in their reports or rulings; simultaneously, an analysis is performed on how they behave while facing pressure and ethical dilemmas that they confront while carrying out their work. To reach these objectives, a questionnaire was applied to 40 professionals; in such a way that this investigation aims to analyze the pressure and ethical dilemmas which auditors from the main firms confront in the City of Cartegena, who, during their practice, may experience a violation of ethical and moral aspects based on the demands from the context where they perform their duties. This study takes on special relevance considering that Colombia has established a joint articulation between its national accounting system and with international requirements since the issuance of Law 1314 of 2009, including information assurance; Therefore, the inclusion of auditing with a more robust regulatory framework and the Code of Ethics of the International Federation of Accountants (IFAC), require professionals to act with social responsibility.
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Puerta Salas, Andrea Marcela, and Jorge Luis Puerta Salas. "Conflictos de auditoría: estudio y análisis de las presiones y los dilemas éticos de los auditores en las principales firmas de la ciudad de Cartagena." Revista Relayn - Micro y Pequeñas empresas en Latinoamérica 5, no. 2 (July 19, 2021): 41–65. http://dx.doi.org/10.46990/relayn.2021.5.2.161.
Full textAbstract:
Este artículo presenta los resultados del estudio y análisis de las presiones y los dilemas éticos que enfrentan los contadores públicos, en calidad de auditores o revisores fiscales en la ciudad de Cartagena. De igual manera, el presente trabajo explora el impacto de las presiones que enfrentan los auditores o revisores fiscales de las firmas en este lugar y cómo éstas afectan la objetividad e independencia en los informes o dictámenes; al mismo tiempo se hace un análisis de cómo actúan frente a las presiones y los dilemas éticos que viven al desarrollar su labor.
Para dar alcance a estos objetivos, se realizó una encuesta a 39 profesionales; de tal manera, con la que se busca analizar las presiones y los dilemas éticos afrontados por los auditores de las principales firmas de auditoría de la ciudad de Cartagena, quienes en su ejercicio pueden ser vulnerables en los aspectos éticos y morales a partir de las exigencias del contexto donde se desempeñan.
Este estudio cobra relevancia teniendo en cuenta que en Colombia se realizó una articulación del sistema contable nacional con las exigencias internacionales a partir de la expedición de la Ley 1314 de 2009, incluyendo el aseguramiento de la información; por lo que la inclusión de la auditoría con un marco normativo más robusto y el código de ética de la International Federation of Accountants (IFAC), exigen a los profesionales un actuar con responsabilidad social.
Abstract
This article presents the results of a study and analysis of pressure and ethical dilemmas public accountants face as appointed auditors or as statuary auditors in the City of Cartagena. In like manner, this document addresses the impact of the pressure auditors or statuary auditors face in firms in this city and how these affect their objectivity and independence in their reports or rulings; simultaneously, an analysis is performed on how they behave while facing pressure and ethical dilemmas that they confront while carrying out their work.
To reach these objectives, a questionnaire was applied to 40 professionals; in such a way that this investigation aims to analyze the pressure and ethical dilemmas which auditors from the main firms confront in the City of Cartegena, who, during their practice, may experience a violation of ethical and moral aspects based on the demands from the context where they perform their duties.
This study takes on special relevance considering that Colombia has established a joint articulation between its national accounting system and with international requirements since the issuance of Law 1314 of 2009, including information assurance; Therefore, the inclusion of auditing with a more robust regulatory framework and the Code of Ethics of the International Federation of Accountants (IFAC), require professionals to act with social responsibility.
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Seaman, Alfred E., and John J. Williams. "Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role Of Management Accounting Systems Change." Journal of Applied Business Research (JABR) 28, no. 2 (February 13, 2012): 193. http://dx.doi.org/10.19030/jabr.v28i2.6841.
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This study extends the model developed in Williams and Seamans [Williams, J. J. and Seaman, A. E. (2010). Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, The Journal of Applied Business Research, Vol. 26, No. 5, pp. 1-17] exploratory paper examining the moderating effects of management accounting systems (MAS) change on the corporate governance/mindfulness relationship for a Canadian sample of 124 top-level accounting professionals. Canonical correlation analysis was applied to the linkage of multiple cognitive processes of mindfulness (Weick and Sutcliffe, 2001; 2007) and the governance dimensions of performance and conformance specified by the International Federation of Accountants (2009), underpinned by the moderating effects of five different components of MAS change, which yielded 13 significant relationships. The latter were subsequently analyzed for important gestalts (i.e., patterns) in the overall relationship, and assessed within the context of aligning professional accounting practices involving systems changes to the IFAC (2009) governance framework. These findings appear to have implications for improved governance structures in practice as well as offering a rich foundation for future research.
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Rezende, Taynara Guimarães de, Márcia Da Silva Carvalho, and André Luiz Bufoni. "Estudo Comparativo entre o Currículo Mundial e os Currículos dos Cursos de Ciências Contábeis em IES Federais do Estado do Rio de Janeiro." Sociedade, Contabilidade e Gestão 12, no. 3 (October 27, 2017): 88–105. http://dx.doi.org/10.21446/scg_ufrj.v12i3.14167.
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Com o mundo cada vez mais globalizado, é exigido da contabilidade informações compreensíveis e comparáveis entre quaisquer mercados financeiros do mundo. Esta mudança sugere que o conteúdo do ensino em contabilidade deva também convergir. A ONU/UNCTAD/ISAR, percebendo isso, desenvolveu o Currículo Mundial (CM). O objetivo geral do artigo é analisar os currículos das IES para verificar seu grau de conformidade com modelo proposto. Para tal utilizamos uma análise de conteúdo qualitativa, onde as ementas das disciplinas das grades curriculares de Ciências Contábeis da UFF, UFRJ e UFRRJ são comparadas com os conteúdos propostos pelo Currículo Mundial, com intenção de verificar quais os pontos do CM estão sendo contemplados nas ementas das disciplinas que compõem a matriz curricular de cada curso. Os resultados indicam que nenhuma das Universidades analisadas está perto de alcançar o conteúdo mínimo recomendado pelo Currículo Mundial do ISAR, currículo elaborado seguindo as diretrizes do International Federation of Accountants (IFAC). O maior índice encontrado foi o da UFF com apenas 17,32% de aderência.
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Hamed-Sidhom, Mounira, and Nadia Loukil. "The relationship between IPSAS adoption and perceived levels of corruption: Does political stability matter?" Corporate Ownership and Control 19, no. 1 (2021): 17–28. http://dx.doi.org/10.22495/cocv19i1art2.
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The paper aims to examine the relationship between International Public Sector Accounting Standards (IPSAS) adoption and the perceived level of corruption in developing countries. It also attempts to inspect the mediating effect of political stability on this relationship. We follow the methodology used by the International Federation of Accountants (IFAC) to assess country adoption status and we apply a panel regression analysis to 57 developing countries over the 2016–2019 period. Our findings suggest that country’s decision to adopt IPSAS cannot shortly lead to a reduction of its corruption perceived level. In addition, we make evidence that the level of corruption does not matter on the relationship between the IPSAS adoption and the corruption perceived level. We find also that political stability, while decreases corruption, doesn’t contribute to enhance the effect of IPSAS adoption on the perceived corruption level. This paper provides insights into the role of IPSAS adoption to countries’ corruption levels. It will be of interest to accounting standard-setters, regulators, and policymakers in countries that are transitioning to or considering International Public Sector Accounting Standards. It will also be of interest to regulators and policymakers, multilateral institutions in their effort to fight corruption
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Meurer, Alison Martins, and Simone Bernardes Voese. "Há vagas: análise do perfil profissional requerido pelo mercado de trabalho para profissionais contábeis da área de custos." Revista Catarinense da Ciência Contábil 19 (June 15, 2020): 2994. http://dx.doi.org/10.16930/2237-766220202994.
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O estudo teve como objetivo analisar o perfil requerido pelo mercado de trabalho para profissionais contábeis da área de custos a partir das diretrizes da International Federation of Accountants (IFAC), sendo analisadas 155 vagas de emprego anunciadas no site Manager Empregos. As redes de coocorrência obtidas pelo coeficiente de Jaccard permitiram delinear o perfil profissional requerido pelo mercado de trabalho. Os achados indicam que possuir conhecimentos multidisciplinares, elaborar relatórios para tomada de decisão, dominar elementos da tecnologia da informação e da língua inglesa estão entre os anseios técnicos identificados. Em relação às professional skills, foi verificado que ter habilidades de comunicação, pensamento crítico e analítico, visão sistêmica, foco, organização e ética são características destacadas pelas organizações que pretendem contratar profissionais de custos. Os resultados implicam a importância de desenvolver, além de competências técnicas, também habilidades sociais com os discentes dos cursos de Ciências Contábeis para que sejam supridas as demandas do mercado de trabalho e para que os estudantes consigam tornar seus currículos atrativos para as organizações e superar barreiras por vezes existentes devido à pouca experiência profissional no mercado de trabalho.
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Galindo Cárdenas, Saúl Gonzalo. "La responsabilidad penal del profesional contable respecto del aseguramiento de la información financiera." Nuevo Derecho 14, no. 22 (June 30, 2018): 83–101. http://dx.doi.org/10.25057/2500672x.1063.
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A raíz de la promulgación de la Ley 1314 de 2009, conocida como Ley de convergencia contable,la cual conlleva la obligatoria implementación de estándares internacionales de contabilidadconocidos como Normas Internacionales de Información Financiera- NIIF y al aseguramiento de lamisma descrito en el Decreto 302 de 2015, es necesario profundizar en el tema de responsabilidadpunitiva o tipicidad en el marco del derecho penal colombiano, del profesional de la contabilidaden ejercicio de sus funciones. Esta responsabilidad se visibiliza en mayor grado, máxime cuando laCorte Constitucional en reiterada jurisprudencia, ha insistido que los informes rendidos por este profesionalson catalogados de interés público y de ellos deviene un riesgo social que en determinadomomento puede generar un impacto negativo en los sectores productivos, pero en especial en laconfianza pública. Para tal evento las normas de aseguramiento de la información financiera incluyenel código de ética emitido por La Federación Internacional de Contadores (IFAC por sus siglas eninglés: International Federation of Accountants), complementado con el capítulo quinto de la Ley 43de 1990, las que advierten del nivel de responsabilidad de este profesional.
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Marques, Luciane Ribas, João Eudes Bezerra Filho, and Olavo Venturim Caldas. "Contabilidade e auditoria interna no setor público brasileiro: percepção dos contadores públicos frente à convergência para as IPSAS/IFAC." Revista de Contabilidade e Organizações 14 (May 8, 2020): e161973. http://dx.doi.org/10.11606/issn.1982-6486.rco.2020.161973.
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O objetivo do artigo foi investigar e analisar a percepção de uma amostra de contadores públicos brasileiros sobre a adoção das Normas Brasileiras de Contabilidade Aplicada ao Setor Público no Brasil, atualmente em processo de convergência com as normas da Internacional Federation of Accountants (International Public Sector Accounting Standards). A literatura consultada tem se concentrado em pesquisas quantitativas realizadas a partir das informações contábeis publicadas em prestações de contas junto aos Tribunais de Contas e repositórios do Governo Federal, não adentrando em analisar percepções dos profissionais de contabilidade envolvidos no processo. A teoria da contingência foi abarcada como lastro conceitual. O estudo é exploratório e de caráter descritivo, tendo sido coletados dados por meio de questionário eletrônico, utilizando o método de análise fatorial exploratória. A amostra contou com 168 respondentes. Os resultados indicam que há necessidade de mudanças organizacionais, estruturais, sensibilização da alta administração, de competência técnica-profissional e culturais nos segmentos de contabilidade e auditoria interna dos entes públicos brasileiros visando atender à convergência. Os achados contribuem também para o debate e reflexão sobre o processo de amadurecimento e busca de soluções para adoção de uma contabilidade pública que atenda as demandas de informações dos mais diversos grupos de interessados (internos e externos).
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Riccio, Edson Luiz, and Marici Cristine Gramacho Sakata. "Evidências da globalização na educação contábil: estudo das grades curriculares dos cursos de graduação em universidades brasileiras e portuguesas." Revista Contabilidade & Finanças 15, no. 35 (August 2004): 35–44. http://dx.doi.org/10.1590/s1519-70772004000200003.
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A formação dos contadores tem sido uma preocupação constante dos organismos internacionais de contabilidade como o IFAC - International Federation of Accountants e o IASB - International Accounting Standards Board, bem como da ONU - Organização das Nações Unidas, por meio de setores como o ISAR - Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting/ UNCTAD - United Nations Conference on Trade and Development. Por sua vez, as instituições de ensino contábil dos diversos países são estimuladas a adequar-se às mudanças provocadas pela globalização, Assim, entende-se que quanto maior a similaridade entre o currículo adotado por um certo país e o currículo internacional, maior será a evidência de harmonização na educação contábil desse país, Para efeito de comparação, os autores consideram que a proposta feita pelo ISAR/UNCTAD/ONU de um Curriculum Mundial (CM) é a que contém a estrutura conceituai ideal ou os blocos de conhecimentos a serem ministrados pelas universidades em suas grades curriculares de Contabilidade. O estudo compara o resultado da análise de 25 Universidades Brasileiras e 25 Portuguesas em relação ao CM, Analisando-se o posicionamento em relação ao CM, percebe-se que o Bloco de Conhecimentos Administrativos e Organizacionais - tanto do Brasil como de Portugal - é o que apresentou maior aproximação. O que mais se distanciou foi o bloco de conhecimentos gerais. Outra característica notada nos resultados é a quantidade ainda baixa de disciplinas de Tecnologia de Informação na maioria das grades curriculares.
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Ferry, Laurence, and Thomas Ahrens. "Using management control to understand public sector corporate governance changes." Journal of Accounting & Organizational Change 13, no. 4 (November 6, 2017): 548–67. http://dx.doi.org/10.1108/jaoc-12-2016-0092.
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Purpose Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices. Design/methodology/approach Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review. Findings This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management. Practical implications Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis. Originality/value This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.
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Teixeira, Cláudia. "A Harmonização Internacional da Contabilidade Pública e o Caso Português." Review of Business and Legal Sciences, no. 11 (July 17, 2017): 233. http://dx.doi.org/10.26537/rebules.v0i11.887.
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Actualmente, a nível mundial, assiste-se a um movimento normalizador em matéria contabilística que também abrange o sector público. Deste modo, as organizações públicas enfrentam novos reptos no domínio contabilístico (Pires Caiado, 2004). A International Federation of Accountants (IFAC) apresenta-se como líder neste processo de normalização tendo criado, para o efeito, um programa de normalização contabilística para o sector público. O modelo New Public Management conjuntamente com o enquadramento macroeconómico existente despoletou o surgimento de necessidades específicas de informação que motivaram, na generalidade dos países da Organização de Cooperação e Desenvolvimento Económico (OCDE), a reforma dos seus sistemas contabilísticos públicos. Todavia, é patente a diversidade contabilística destes sistemas contabilísticos tanto a nível internacional como a nível regional — nomeadamente na União Europeia (UE) — o que, de acordo com diversos autores, tem tido um impacto negativo na comparabilidade da informação produzida pelas diversas administrações públicas nacionais. Considerando o crescente desenvolvimento verificado em termos económicos e financeiros e a interdependência política entre os Estados, assistimos ao alargamento do âmbito de actuação da contabilidade pública, bem como ao aumento do número de utilizadores da informação por esta proporcionada (Ribeiro, 2004). Deste modo, a harmonização contabilística pública de cariz internacional é essencial para a reforma da contabilidade pública nos diversos países, encontrando-se em curso grandes transformações a nível dos normativos contabilísticos. Neste contexto, afigura-se fundamental a definição do rumo a seguir relativamente à discussão e implementação de instrumentos e modelos de relato para o sector público.
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Moura dos Santos, Andreza, Tania Nobre Gonçalves Ferreira Amorim, and Tácio Marques da Cunha. "As competências do contador sob a ótica dos profissionais atuantes da cidade de Vitória de Santo Antão – PE." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 13, no. 2 (July 2, 2021): 355–79. http://dx.doi.org/10.21680/2176-9036.2021v13n2id20236.
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Objetivo: A presente pesquisa objetivou identificar quais são as competências desejáveis ao contador sob a ótica dos profissionais contábeis, que trabalham nos escritórios da cidade de Vitória de Santo Antão, em Pernambuco.
Metodologia: Realizou-se uma pesquisa de campo levantamento (survey), descritiva, com abordagem quantitativa e utilização de um questionário específico, aplicados a uma amostra de 26 escritórios de contabilidade. O estudo considerou a classificação de competências da norma estabelecida pelo IFAC International Federation of Accountants (2012), categorizadas como: intelectuais; técnicas e funcionais; pessoais; interpessoais e de comunicação; e organizacionais e de gerenciamento de negócio, bem como a utilização do conjunto de competências definidos pelos estudos de Cardoso (2006), Callado e Amorim (2017). Os dados da pesquisa foram coletados pessoalmente e por e-mail, sendo tratados com o auxílio do software Microsoft Excel, possibilitando a construção de tabelas para análise.
Resultados: As competências do contador indicadas pelos profissionais da área atuantes nos escritórios localizados na cidade de Vitória de Santo Antão, em Pernambuco, foram consoantes com aquelas previstas pelo IFAC (IES 3), destacando-as com maior nível de importância, entre as cinco categorias classificadas na referida norma: capacidade para identificar problemas, atuação em conformidade com a legislação, agir com ética e integridade, trabalhar em equipe, saber administrar e organizar bem o tempo. Repara-se uma tendência voltada para o novo papel do contador, deixando de ser visto como um mero “contador de feijão” para um “parceiro de negócio”.
Contribuições do Estudo: Identificar e compreender quais são as competências requeridas ao profissional contábil pode auxiliar no crescimento e no desenvolvimento do mesmo nas organizações, visto que ainda que existem diversas investigações sobre esta temática, é consensual o entendimento de que a competência do contador é um construto em formação, sendo assim não consolidado. Outra contribuição é apresentar para os cursos de ciências contábeis da região o que o mercado espera dos discentes, podendo estes organizar um projeto político pedagógico. Ao reconhecer quais as competências consideradas relevantes nas perspectivas dos próprios profissionais atuantes, possibilita-se discussões que busquem encontrar sugestões de melhorias para sua formação, e ainda sobre o seu papel social, ponderando mudanças no âmbito político, econômico e tecnológico.
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My, Nguyen Huy. "International Federation of Automatic Control (IFAC)." Journal of Computer Science and Cybernetics 1, no. 2 (August 6, 2015): 30. http://dx.doi.org/10.15625/1813-9663/1/2/6677.
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Rogošić, Andrijana. "Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 107, no. 163 (July 9, 2020): 183–86. http://dx.doi.org/10.5604/01.3001.0014.2470.
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Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.
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Gist, Willie E., Urton L. Anderson, Diane J. Janvrin, and Marshall K. Pitman. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client." Current Issues in Auditing 9, no. 1 (March 1, 2015): C18—C22. http://dx.doi.org/10.2308/ciia-51101.
Full textAbstract:
SUMMARY On August 14, 2014 the International Ethics Standard Board for Accountants (IESBA) requested public comments to its Exposure Draft (ED) (IFAC 2014a) on proposed changes to the 2014 Code of Ethics for Professional Accountants (IFAC 2014b). The proposal aims to enhance the independence provisions of the Code to respond to threats that may be created by using the same audit firm personnel for audit or assurance engagements over an extended period of time. Among other things, the amendments would require (1) strengthened general provisions for all audits threatened by a long association of firm personnel, and (2) an increase in the mandatory “cooling-off” period, from two to five years, for the engagement partner on the audit of a public interest entity. The comment period ended November 12, 2014. This commentary summarizes the contributors' views on selected proposals in the ED. Data Availability: The Exposure Draft and related request for specific comments are available at: http://www.ethicsboard.org. Paragraph referencing in the ED is extracted from the Code, set out in the 2014 Handbook of the Code of Ethics for Professional Accountants, available at: https://www.ifac.org/ethics/iesba-code/.
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Fakhfakh, Hamadi, Mondher Fakhfakh, and María Consuelo Pucheta‐Martínez. "The impact of harmonisation by the International Federation of Accountants." Managerial Auditing Journal 23, no. 8 (September 5, 2008): 824–59. http://dx.doi.org/10.1108/02686900810899545.
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Rogošić, Andrijana. "Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (October 29, 2020): 215–18. http://dx.doi.org/10.5604/01.3001.0014.4784.
Full textAbstract:
Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth. The articles submitted for the special edition will be aimed at clarifying knowledge about ethics from the perspective of the accounting profession. Suggested topics Taking the above into consideration, it is of great importance to obtain answers to the following questions: 1. What are the cross-cultural influences of accounting-related ethical dilemmas? 2. How can accounting ethics affect capital markets? 3. What are the practical barriers for accountants that make ethical behaviour in times of crisis more difficult? 4. What affects the adoption and implementation of the IFAC Code? 5. What is the role of auditors in promoting a higher level of ethical behaviour? 6. Why is accounting education so important in the development of ethics awareness in business and accounting practice? 7. What are the approaches in accounting ethics education? 8. What can be done to improve the quality of accounting ethics education? 9. What measures should be used to enhance accounting ethics? 10. How do accountants deal with the situations and circumstances that might create threats to their compliance with the fundamental principles and can their behaviour be compromised? 11. Which are the safeguards that accountants apply as a way of addressing the threats? 12. What is the role of the codes of ethics for management accountants developed by IMA and CIMA in resolving ethical dilemmas in the area of management accounting? Articles (ca. 40,000 characters) may present the results of research conducted using different methods, e.g., theoretical approaches or empirical approaches (surveys, case studies). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books, or conference materials. The deadline for submitting papers is 31st March 2021. The deadline for the publication of ZTR is 31st October 2021. Each manuscript should be prepared in accordance with the guidance given in the sec-tion “Instructions for authors” of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please enter that your article is for Special Issue 2021 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. Coordinator of the Special Issue of ZTR with Guest Editor: dr hab. Halina Waniak- -Michalak (ztr@skwp.pl)
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Furuta, Katsuhisa. "Report of the Executive Board of the International Federation of Automatic Control (IFAC)." TRENDS IN THE SCIENCES 4, no. 1 (1999): 80–82. http://dx.doi.org/10.5363/tits.4.80.
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Burnham, Keith. "United Kingdom Automatic Control Council (UKACC) and the International Federation of Automatic Control (IFAC)." Measurement and Control 43, no. 4 (May 2010): 124–25. http://dx.doi.org/10.1177/002029401004300406.
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