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Academic literature on the topic 'Masters in Accountancy'
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Journal articles on the topic "Masters in Accountancy"
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Sikka, Prem. "Enterprise culture and accountancy firms: new masters of the universe." Accounting, Auditing & Accountability Journal 21, no. 2 (2008): 268–95. http://dx.doi.org/10.1108/09513570810854437.
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Frecka, Thomas J., and Philip M. J. Reckers. "Rekindling the Debate: What’s Right and What’s Wrong with Masters of Accountancy Programs: The Staff Auditor’s Perspective." Issues in Accounting Education 25, no. 2 (2010): 215–26. http://dx.doi.org/10.2308/iace.2010.25.2.215.
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ABSTRACT: Global commerce has undergone massive changes over the last two decades. No less so has the worldwide public accounting profession. We have seen two market crashes in the span of eight years, a host of financial reporting fiascoes, and the demise of Arthur Andersen. Historical cost-based accounting is giving way to fair-value accounting, and International Financial Reporting Standards are replacing national rules and regulations. And, yet, not since the Accounting Education Change Commission 20 years ago has there been a significant nationwide dialog regarding changing societal needs and the adequacy of our collegiate accounting programs to meet those needs. With this void in mind, the Education Committee of the American Accounting Association launched in 2008 an initiative to ignite a nationwide dialog of practitioners, academics, and other prominent stakeholders to assess the quality and level of satisfaction with current Master’s of Accountancy programs, the relevance of current coursework, and to identify and prioritize future curriculum initiatives. The first phase of that initiative was a survey conducted in the late spring of 2009 of more than 500 recent graduates of Master’s of Accountancy programs (auditors with two to six years experience); this article reports the findings of that survey. In a nutshell, these young auditors were asked what was right and what was wrong with Master’s of Accountancy programs from their perspective. This is a first step in a larger effort to help give direction to program revisions that would best serve the interests of students, the profession, and society. The purpose of the survey is not to definitively resolve outstanding controversies but rather to encourage further necessary debate. Various interpretations of the findings of the survey are inevitable, invited, and welcome. To that end, it is the authors’ intent to raise as many questions in the following pages as those resolved. Over the last decade academics have witnessed an endless litany of suggestions for curriculum changes from individuals, committees, associations, and firms. Unfortunately, those many recommendations have often been conflicting and provide limited, if any, prioritization of what to add to existing curricula and what to withdraw. Furthermore, we acknowledge that while this article does not provide a substantive discussion of the necessarily complimentary roles of university education, continuing professional education, and on-the-job training, such issues must be included in future dialogs.
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Fowler, William E., O. Scott Stovall, and John D. Neill. "Service Learning: A Valuable Experience." College Teaching Methods & Styles Journal (CTMS) 1, no. 3 (2011): 99. http://dx.doi.org/10.19030/ctms.v1i3.5243.
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In this paper, we describe how our department recently incorporated a major service learning component into the curriculum. Specifically, we employed participation in the IRSs Volunteer Income Tax Assistance (VITA) program as an effective means of experiential and service learning for the past two years for Masters of Accountancy students. We designed a course devoted entirely to serving in a VITA program operated on a local Air Force base. Our experience confirms that service learning can be a powerful tool in teaching. It has enhanced our students academic and professional development. It has given significance to our mission and it has strengthened community relationships. However, recent developments have made it difficult for us to maintain this service learning project in its present form. It appears that we, like many other programs, must consider again how to implement service learning as part of our curriculum, but we will do so now with a greater appreciation and enthusiasm for its unique contributions to learning.
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Bryant, Stephanie M., Dan Stone, and Benson Wier. "An Exploration of Accountants, Accounting Work, and Creativity." Behavioral Research in Accounting 23, no. 1 (2011): 45–64. http://dx.doi.org/10.2308/bria.2011.23.1.45.
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ABSTRACT: In two studies, we explore whether creativity is essential—or antithetical—to professional accounting work. In Study 1, archival analysis of U.S. Department of Labor data indicates that: (1) professional accounting work requires no less creativity than do three competing professions and a diverse sample of U.S. occupations, and (2) greater creativity may be required in financial than in auditing and taxation accounting work. In Study 2, a survey contrasts the self-assessed and number-of-uses creativity of governmental accounting professionals and Master’s of Accountancy (M.Acc.) students with that of M.B.A. students. Results indicate lower creativity among accountants and M.Acc. students compared with M.B.A. students, and no systematic relationship between ethics and creativity. We conclude that while creativity matters to accounting work—more to some areas of accounting practice than others—accountancy education and work may attract or reward entrants with less than desirable levels of creativity, perhaps due to the common belief that creativity is unneeded in, or even deleterious to, professional accountancy work.
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Wier, Benson, Dan N. Stone, and James E. Hunton. "Does Graduate Business Education Contribute to Professional Accounting Success? (Retracted)." Accounting Horizons 19, no. 2 (2005): 85–100. http://dx.doi.org/10.2308/acch.2005.19.2.85.
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We investigate the value of graduate business education in learning tacit knowledge and achieving professional accounting success. Archival (n = 5,932) and survey (n = 2,941) data from managerial accountants employed at 2,525 North American companies in three industries (publishing, paper, and chemical) indicate that job performance evaluations (JPEs) of those who hold either a Master's of Accountancy (M.Acc.) or M.B.A. degree are generally higher than non-master's (NM) degree accountants. We find some evidence that professionals with master's degrees, as compared to NM professionals, have higher levels of two forms of tacit managerial knowledge (TMK): self and others. The results also suggest that M.Acc. and M.B.A. degrees contribute to success differentially throughout the professionals' careers. Specifically, a M.Acc. degree provides greater benefit than a M.B.A. degree in the early and middle career years, while an M.B.A. degree provides greater benefit than a M.Acc. degree in later career years. The results indicate that M.Acc. and M.B.A. degrees contribute to success by increasing specific types of knowledge and enhancing ones' ability to learn.
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Putri, Sofie Yunida. "DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN." Behavioral Accounting Journal 2, no. 2 (2019): 130–42. http://dx.doi.org/10.33005/baj.v2i2.44.
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This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technologicaldevelopments and increase his mastery of knowledge.
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R. Edwards, John, and Malcolm Anderson. "Writing masters and accountants in England." Accounting, Auditing & Accountability Journal 24, no. 6 (2011): 685–717. http://dx.doi.org/10.1108/09513571111155519.
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Nelson, Irvin T., Valaria P. Vendrzyk, Jeffrey J. Quirin, and Robert D. Allen. "No, the Sky Is Not Falling: Evidence of Accounting Student Characteristics at FSA Schools, 1995–2000." Issues in Accounting Education 17, no. 3 (2002): 269–87. http://dx.doi.org/10.2308/iace.2002.17.3.269.
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This article presents the most recent results of an ongoing, longitudinal study of characteristics of accounting students conducted by the Federation of Schools of Accountancy (FSA). Surveys were administered to seniors and Mastera^€™s students at FSA member schools in the United States in 1995 and again in 2000. Data regarding student characteristics in 1995 and 2000 are presented. Specifically, the study contains evidence pertaining to student quality, future educational plans, career plans, plans for professional certification, extracurricular involvement, attitude toward the 150-hour requirement, and various demographic dimensions. The results of the survey do not coincide with those of other studies that have reported a decline in the quality of accounting students. On the contrary, our findings suggest that the quality of accounting students is not decreasing. Further research is necessary to more fully understand these contradictory findings and the direction and magnitude of any changes in student quality. Other findings of this study include a reversal in the gender mix of graduate students, with females now comprising the majority. More graduate students are pursuing their studies full-time. The average age of students is declining. More accounting students are interested in taking the Certified Public Accountant (CPA) exam and pursuing careers in public accounting, while interest in the Certified Management Accountant (CMA) exam and in pursuing careers in industry are declining. Both seniors and Master's students indicate a very high level of support for five or more years of college education for the CPA. Student involvement in internship programs has nearly doubled since 1995, while involvement in extracurricular organizations has dropped. These results are relevant to many currently debated topics in accounting education—including the effects of the implementation of the 150-hour rule in many states.
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Brink, Alisa G., Carolyn Strand Norman, and Benson Wier. "Attained Education and Promotion in Public Accounting." Issues in Accounting Education 31, no. 3 (2015): 301–20. http://dx.doi.org/10.2308/iace-51244.
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ABSTRACT The purpose of this study is to investigate the effects of various educational degree paths on promotion probabilities in public accounting in the Big 4 firms. We analyze survey responses from 860 accounting professionals in the United States who work at the Big 4 accounting firms to examine six distinct degree paths. Survival analyses indicate that Master's and M.B.A. degrees positively impact promotion probability relative to 120-hour or 150-hour undergraduate degrees. In general, technical degrees (Master's of Tax or Master's of Accountancy) offer a higher promotion probability for senior to manager, and M.B.A. degrees offer a higher promotion probability for senior manager to partner. This suggests that an M.B.A. with a concentration in tax or accountancy might be the best degree path for success in the accounting profession. Our results should be of interest to all accounting stakeholders, including accounting program advisors and their student advisees, accounting firms, state boards of accountancy in the United States, as well as the Federation of Schools of Accountancy.
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Romeo, George C., and James J. McKinney. "Contributions of Joseph Hardcastle to Accounting Theory." Accounting Historians Journal 35, no. 2 (2008): 145–79. http://dx.doi.org/10.2308/0148-4184.35.2.145.
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Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by New York University. Because of his prolific writings, his teaching of future accountants, and his interactions with members of the Institute of Accounts, he had a strong impact on the “science of accounts,” the dominant accounting theory in the U.S. at the turn of the century.