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Journal articles on the topic 'Masters in Accountancy'

Author: Grafiati

Published: 4 June 2021

Last updated: 15 February 2022

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1

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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2

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

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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 ha

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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.) stud

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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 hig

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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

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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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8

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 requi

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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

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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

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ten Rouwelaar, Hans, Jan Bots, and Ivo De Loo. "The influence of management accountants on managerial decisions." Journal of Applied Accounting Research 19, no. 4 (2018): 442–64. http://dx.doi.org/10.1108/jaar-10-2016-0101.

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PurposeThe purpose of this paper is to investigate which factors stimulate or hinder the influence management accountants operating at the business unit (BU) level have on the decisions taken by their BU manager(s).Design/methodology/approachThe authors collected data from 119 management accountants in 77 Dutch, multi-divisional organizations, using surveys.FindingsThe study shows that influence on managerial decisions can have two forms: influence on strategic decisions, and influence on operating decisions. Influence on strategic decisions is positively related to the degree of decentralizat

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Ratnawati, Tika, and Sumaryanto Sumaryanto. "PENGARUH SKILL, PENGETAHUAN, DAN KARAKTERISTIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENEMPUH PENDIDIKAN PROFESI AKUNTANSI." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 2, no. 1 (2018): 52. http://dx.doi.org/10.12928/j.reksa.v2i1.17.

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Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad

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Pylypenko, O. І., and O. А. Yurchenko. "Improving the Professional Education of Accountants for the Effective Operation of the Economic Security System at Company Level." Statistics of Ukraine 89, no. 2-3 (2020): 148–54. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.15.

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The effective company management involves the accounting of data about the likely misstatement or abuse that may impair the economic security of a company in the future. The current situation determines new requirements for the training of accountants, in particular as regards their knowledge of the effects of internal and external threats to the economic security. The study deals with the development of proposals to revise the requirements for accountants' qualifications in order to increase the accountant’s focus on enhancing the economic security of a company. The accountant’s activities ha

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Pylypenko, O. І., and O. А. Yurchenko. "Improving the Professional Education of Accountants for the Effective Operation of the Economic Security System at Company Level." Statistics of Ukraine 89, no. 2-3 (2020): 148–54. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.15.

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The effective company management involves the accounting of data about the likely misstatement or abuse that may impair the economic security of a company in the future. The current situation determines new requirements for the training of accountants, in particular as regards their knowledge of the effects of internal and external threats to the economic security. The study deals with the development of proposals to revise the requirements for accountants' qualifications in order to increase the accountant’s focus on enhancing the economic security of a company. The accountant’s activities ha

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Gallagher, Robert F., Rosemond Desir, and Lumina S. Albert. "To do or not to do: Stratasys considers HP’s partnership offer." CASE Journal 15, no. 2 (2019): 131–55. http://dx.doi.org/10.1108/tcj-09-2018-0100.

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Theoretical basis It is recommended that students apply the arguments of resource-based theory to analyze the potential strategic partnership that the case focuses on. The resource-based view suggests that strategic partnerships between firms have the potential to create value when resources are pooled together. Scott Crump faces a decision-making situation wherein he analyses the value-creation potential of the original equipment manufacturer partnership with Hewlett-Packard (HP). In addition, contrasting the cultural environments within both organizations would bring in greater complexity an

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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.

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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature

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Billiot, Mary Jo, Sid Glandon, and Randy McFerrin. "Factors Affecting the Supply of Accounting Graduates." Issues in Accounting Education 19, no. 4 (2004): 443–67. http://dx.doi.org/10.2308/iace.2004.19.4.443.

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We use a cobweb model to construct a labor market model that can be used to analyze the impacts of changing labor market conditions on the market for new accounting graduates. These conditions are partitioned into macroeconomic and academic-specific changes. We find that 73.2 percent of the decline in the number of accounting baccalaureate degrees since 1990 can be explained by such factors as the decline in the relative salaries of entry-level accountants, the decline in academic preparedness of incoming freshmen, implementation of the 150-hour requirement, and increases in freshmen enrollmen

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18

Milburn, Olivia. "The Book of the Young Master of Accountancy: An Ancient Chinese Economics Text." Journal of the Economic and Social History of the Orient 50, no. 1 (2007): 19–40. http://dx.doi.org/10.1163/156852007780324002.

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AbstractIn ancient China, economic theory developed from the Warring States period onwards. Many philosophers included economic ideas in their works. A number of important theories were first articulated in an extremely obscure text, the Jinizi, a book was associated with the preunification state of Yue. The Jinizi is the earliest known text to include the concept of economic cycles, and it stresses the role of investment and savings in economic development, and price stabilisation. These ideas subsequently formed the cornerstone of ancient Chinese economic theory. This paper includes the firs

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Mahbubah, Istiyanatul, and Sofie Yunida Putri. "Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0." Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 8, no. 2 (2020): 73–78. http://dx.doi.org/10.31102/equilibrium.8.2.73-78.

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This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Ba

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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22

Dykxhoorn, Hans J., and Kathleen E. Sinning. "Perceptions of master of accountancy graduates concerning their job search and employment experiences with public accounting firms." Journal of Accounting Education 14, no. 4 (1996): 415–34. http://dx.doi.org/10.1016/s0748-5751(96)00036-x.

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Jakobsen, Morten, Falconer Mitchell, Hanne Nørreklit, and Mihaela Trenca. "Educating management accountants as business partners." Qualitative Research in Accounting & Management 16, no. 4 (2019): 517–41. http://dx.doi.org/10.1108/qram-10-2017-0099.

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Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situation

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Sun, Li, Grace Johnson, and Fuad Rahman. "CFO financial expertise and corporate governance concerns." International Journal of Law and Management 57, no. 6 (2015): 573–81. http://dx.doi.org/10.1108/ijlma-08-2014-0048.

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Purpose – The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance. Design/methodology/approach – Consistent with prior research, the authors used four variables, including certified public accountant (CPA) certification, Master of Business Administration degree, age of CFO and length of CFO tenure, to measure CFO’s financial expertise. The authors hypothesize a negative association between CFO expertise and concerns about corporate governance. Findings – Regression analysis revealed tha

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París Marqués, Amparo. "Seis ápocas de los maestros que intervinieron en la construcción de la iglesia de San Juan de los Panetes de Zaragoza (1722)." Studium, no. 23 (August 12, 2018): 113–31. http://dx.doi.org/10.26754/ojs_studium/stud.2017232607.

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 Cuentas y materiales utilizados en la construcción de la iglesia de San Juan de los Panetes de Zaragoza, según seis albaranes de pago a los maestros que intervinieron en las obras. Palabras clave. Orden de San Juan de Jerusalén. Iglesia de San Juan de los Panetes (Zaragoza). Blas Ximénez. Pedro Izaguirre. Francisco de Urbieta. Domingo Sastre. Tomás de Mesa. Lorenzo Arbex.  Abstract. Accountancy and materials used in the construction of the church of Saint John de los Panetes, in Zaragoza, according to six slips with the payment to the master builders who to

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Wenjie, Shi. "Evaluating an English Course for Master Students in China: A Case of Business English for Accounting Program." International Journal of English Language Teaching 7, no. 1 (2020): 31. http://dx.doi.org/10.5430/ijelt.v7n1p31.

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This study aims to evaluate a business English course for students registered in Master of Professional Accounting or Accountancy (hereafter MPAcc) based on needs analysis of the degree candidates. An online questionnaire, semi-structured interview and classroom observation were used to gain data on the candidates' perception and motivation of learning Business English, learning needs concerning language skills, course contents and course delivery. The results show that the candidates placed importance on learning the language for practical use in business-related domain in general, and for ac

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Idriani, Selfa. "THE EFFECTIVENESS OF SELF COLLECTION STRATEGY AND MOTIVATION ON STUDENTS’ ENGLISH VOCABULARY MASTERY." JURNAL BASIS 5, no. 1 (2018): 13. http://dx.doi.org/10.33884/basisupb.v5i1.318.

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This research purposed to prove whether Self Collection Strategy and Students’ Motivation gives significant effect on the students’ Vocabulary Mastery on English Subject. This research was quasi-experimental research by using the post test-only control group design. The population was the students at Economic Accountant Department Bung Hatta University in the academic year of 2016/2017. The writer used cluster random sampling to select the samples. To collect the data, the researcher used vocabulary test. The data analyzed by using t-test and SPSS 16.0. The findings of this research showed tha

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RICHARDSON, J. "THE ACCOUNTANT AS TRIAGE MASTER: AN ECONOMIST'S PERSPECTIVE ON VOLUNTARY EUTHANASIA AND THE VALUE OF LIFE DEBATE." Bioethics 1, no. 3 (1987): 226–40. http://dx.doi.org/10.1111/j.1467-8519.1987.tb00009.x.

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Sudaryono, Sudaryono, Lusyani Sunarya, and Giandari Maulani. "Facility for Customizing Transaction Forms on Master Data Using an Online Accounting System Web For Work Efficiency Company." Aptisi Transactions on Management (ATM) 1, no. 1 (2018): 17–23. http://dx.doi.org/10.33050/atm.v1i1.681.

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In the online accounting system based on a website that is very sophisticated and growing, complete facilities are certainly needed to support the smoothness and ease of accountants to apply to a company's finance. as in most other list facilities in the online accounting data master system is very influential in the ease of application consists of several features such as managing tax, warehouse list, changing product units, and terms and method of payment of the transaction itself. as an example of this tax regulating feature, it is very important, because it serves to direct and display a l

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Brown, William C., and Byron Pike. "Excel Competency for the Professional Accountant: Advanced Applications, Controls, and Audit Add-ins." AIS Educator Journal 5, no. 1 (2010): 25–45. http://dx.doi.org/10.3194/1935-8156-5.1.25.

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Personal experience indicates that many accounting students do not understand Excel sufficiently well to master spreadsheet controls required for Sarbanes-Oxley (SOX) compliance or International Financial Reporting Standards (IFRS) adoption. Students are typically exposed to Excel at various levels of intensity in high school and college, but the exposure is inadequate in the breadth and depth necessary for compliance within the regulatory requirements and professional accounting standards. Some authors are forecasting extensive use of spreadsheets or manual processes to reconcile dual reporti

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Best, Ellen E., and Jennifer Kahle Schafer. "A Corporate Tax Return Simulation: Utilizing Electronic Work Papers and Resolving Ambiguous Issues." Issues in Accounting Education 32, no. 4 (2017): 61–80. http://dx.doi.org/10.2308/iace-51741.

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ABSTRACT Practitioners routinely note that new staff lack documentation skills, communication skills, and strong Excel skills. Further, new staff report critical-thinking, written and oral communication, teamwork, and project management skills deserve greater emphasis in Master of Accountancy programs. The AICPA's (2014) Model Tax Curriculum suggests that active learning approaches be used to enable students to build communication, critical-thinking, and interpersonal skills. This case uses a realistic corporate tax return preparation experience to address these criticisms by focusing on four

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Curley, David L. "Styles of mastery of a Calcutta Brahman family: Krishnachandra Ghoshal’s pilgrimage to Gaya, Kashi and Prayag, 1769, in Vijayram Sen’s Ti-rthaman.gala." Indian Economic & Social History Review 57, no. 1 (2020): 77–123. http://dx.doi.org/10.1177/0019464619892893.

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This article examines styles of mastery practised by a wealthy, managerial Brahman family in late eighteenth-century Bengal, when managerial Brahmans found new opportunities in association with the English East India Company. It is based on Tīrthamaṅgala by Vijayram Sen, a verse narrative of a pilgrimage in 1769, led by Krishnachandra Ghoshal for the purpose of performing the trayasthalī śrāddha in Gaya, Kashi and Prayag. Krishnachandra was the elder brother of Gokulchandra Ghoshal, who then was the chief banian of Governor Harry Verelst. The poem describes agencies that enabled the Ghoshals’

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Cranmer, Frank. "Parliamentary Report." Ecclesiastical Law Journal 11, no. 3 (2009): 340–49. http://dx.doi.org/10.1017/s0956618x0999010x.

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Lower financial thresholds for accounting and reporting requirements for small charities were brought into effect on 1 April under the terms of the Charities Acts 1992 and 1993 (Substitution of Sums) Order 2009. The changes include raising the threshold above which charities must prepare accruals accounts from £100,000 to £250,000; raising the threshold for external scrutiny of accounts from £10,000 to £25,000; and increasing the threshold for submission by registered charities of annual accounts and trustees' annual reports to the Charity Commission from £10,000 to £25,000. The Association of

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Nelson, Irvin T., Valaria P. Vendrzyk, Jeffrey J. Quirin, and Stacy E. Kovar. "Trends in Accounting Student Characteristics: Results from a 15-Year Longitudinal Study at FSA Schools." Issues in Accounting Education 23, no. 3 (2008): 373–89. http://dx.doi.org/10.2308/iace.2008.23.3.373.

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This article updates the results from a continuing longitudinal study of characteristics of accounting students, sponsored by the Federation of Schools of Accountancy (FSA) since 1991. Specifically, it reports trends in student characteristics between 2000 and 2006 and discusses their implications to the accounting profession and to accounting education. Measures of student quality continue to rise. The percentage of minority students in undergraduate accounting programs increased; however, no similar increase occurred at the graduate level. There was a drop in the percentage of female student

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Chambers, Valrie. "Interview with: Alan T. Lord, Ernst and Young Professor of Accounting and Director Fulbright Scholar, Master of Accountancy Program, Bowling Green State University, Bowling Green Ohio." Journal of Information Privacy and Security 4, no. 2 (2008): 55–61. http://dx.doi.org/10.1080/2333696x.2008.10855840.

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Jatmika, L. A., and I. M. Sukartha. "THE EFFECT OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND TYPES OF ACCOUNTANT PROFESSIONS AT ETHICAL ATTITUDES OF MASTER ACCOUNTING STUDENTS." Russian Journal of Agricultural and Socio-Economic Sciences 79, no. 7 (2018): 195–204. http://dx.doi.org/10.18551/rjoas.2018-07.21.

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Lisovskaya, I. A., and N. G. Trapeznikova. "Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions." International Accounting 23, no. 3 (2020): 244–61. http://dx.doi.org/10.24891/ia.23.3.244.

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Subject. January 1, 2020, there came into effect a new edition of Russian Accounting Standard (PBU) 18/02, Accounting for Deferred Taxes on Corporate Income, which introduced the balance sheet approach to assessing deferred taxes. Therefore, the Russian accountants have to revise the way they have been applying PBU 18/02, and adjust the previous deferred taxes respectively. Objectives. We analyze methodological issues of accruing deferred taxes in relation to accounting for fixed assets when recognizing, measuring, remeasuring and constructing contingent liabilities for repair and others, whic

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Gusnardi, Gusnardi, Amir Hasan, Suarman Suarman, Nasrizal Nasrizal, and RM Riadi. "Pelatihan Akuntansi Keuangan Lembaga Bagi Guru Smk Dalam Menyiapkan Tenaga Operator Keuangan Desa Dalam Masa Pandemi (Mgmp Akuntansi Kota Pekanbaru)." Jurnal Pengabdian UntukMu NegeRI 4, no. 2 (2020): 211–21. http://dx.doi.org/10.37859/jpumri.v4i2.2117.

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These service activities are aimed at; 1) provide insight into knowledge about institutional financial accounting, 2) Provide insight into knowledge about the importance of teacher understanding and mastery of institutional financial accounting material, 3) Provide the ability to develop personnel and knowledge of institutional financial accounting by seeking information related to the material, and 4) Providing provisions to Pekanbaru City Accounting MGMP teachers regarding learning models that can be carried out by teachers online, for example using google classrooms, zoom meetings, google m

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Beaudoin, Cathy A., and Susan B. Hughes. "APT, Inc.: An Application of Impairment Testing and Fair Value Estimation Using International Financial Reporting Standards." Issues in Accounting Education 29, no. 1 (2013): 181–94. http://dx.doi.org/10.2308/iace-50610.

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ABSTRACT APT, Inc., a wholly owned subsidiary of a Canadian publicly owned company that reports using International Financial Reporting Standards (IFRS), owns a student rental complex on land leased from a U.S. university. APT, Inc.'s Director of Accounting must determine whether the apartment complex is impaired and determine the fair value of the property for financial statement disclosure purposes. As such, both he and the students assigned the case must rely on the guidance included in International Accounting Standards (IAS) 36, 40, and IFRS 13. Unlike most impairment examples included in

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Smit, Sybil, and Gretha Steenkamp. "The competencies developed in an undergraduate accounting course before SAICA's competency framework was effective: a student's perspective." Journal of Economic and Financial Sciences 8, no. 2 (2015): 666–88. http://dx.doi.org/10.4102/jef.v8i2.115.

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SAICA developed a competency framework prescribing competencies a chartered accountant should master before qualifying. These competencies include compulsory, elective and residual skills (this study focused on compulsory skills: accounting and external reporting as well as pervasive skills). SAICA also issued guidance for academic programmes, detailing how competencies should be developed during academic training. Therefore South African universities should evaluate their academic programmes to ensure compliance with the guidance. The objectives of this study were (1) to determine the extent

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I. Wong Humborstad, Sut, Christina G.L. Nerstad, and Anders Dysvik. "Empowering leadership, employee goal orientations and work performance." Personnel Review 43, no. 2 (2014): 246–71. http://dx.doi.org/10.1108/pr-01-2012-0008.

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Purpose – The purpose of this paper is to investigate the possible curvilinear relationship between empowering leadership and individual in-role and extra-role work performance and the potential moderating role of individual goal orientations. Design/methodology/approach – Hierarchical regression analyses were conducted based on data from 655 certified accountants. Leaders' empowering behavior was measured using Ahearne et al.'s scale. Mastery and performance goal orientations were measured using items from VandeWalle. In-role work performance was measured via a ten-item scale developed and us

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Hurbean, Luminiţa, Vasile Daniel Păvăloaia, and Doina Fotache. "Improving Graduates' Employability in It Field. The Case of Accounting and Information Systems Study Program." Review of Economic and Business Studies 8, no. 2 (2015): 135–48. http://dx.doi.org/10.1515/rebs-2016-0008.

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AbstractThe studies published in 2015 analyzing the need for human resource in Iasi IT market (the most representative market for the North-East of Romania) conclude that the demand for specialists exceeds by far the number of graduates from faculties which train IT specialists. Nationwide, within the FEBA2, the employment rate for the students that complete the Economic Informatics undergraduate program and different master programs that specialize students in BIS3 is approximately 95%. We strongly believe that the students graduating the program AIS4 could get a higher employability in the I

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Suparmun, Haryo, Astrid Rudyanto, and Paulina Sutrisno. "PERAN SOFTWARE AKUNTANSI DALAM MEMBANTU GURU-GURU AKUNTANSI MENGHADAPI ERA INDUSTRI 4.0." Seminar Nasional ADPI Mengabdi Untuk Negeri 1, no. 1 (2020): 210–14. http://dx.doi.org/10.47841/adpi.v1i1.55.

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Industry 4.0 which based on digital technology, internet and automation (robotics) had changed theway work in various fields of business. One of the changes was forcing accountants to be able touse technology to help their work. To equip students to become accountants who could usetechnology, accounting teachers must have prior knowledge about technology. The technology thatmust be mastered by accounting teachers and students was accounting software. The Center forResearch and Community Service (P3M) STIE Trisakti in collaboration with PT Ultima TeknoSolusindo provided training on the use of A

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Lenz, Peter John, and Adam Graycar. "Stealing from the boss: who is looking?" Journal of Financial Crime 23, no. 3 (2016): 613–23. http://dx.doi.org/10.1108/jfc-09-2015-0053.

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Purpose The purpose of this paper is to discover organisational governance lessons that emerge from the unique facts and characteristics of one significant corporate fraud in Australia. Design/methodology/approach Data were triangulated between a primary loss adjustment file with multiple commercial and legal secondary sources. The data were analysed and conclusions were inductively drawn as part of a master’s degree research project. Findings White-collar crime takes many forms but it is rare for a medium-sized ASX listed company to be defrauded of Aus$22 m without anybody noticing. Narrative

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Bierstaker, James L., Martha Howe, and Inshik Seol. "Accounting Majors' Perceptions regarding the 150-Hour Rule." Issues in Accounting Education 19, no. 2 (2004): 211–27. http://dx.doi.org/10.2308/iace.2004.19.2.211.

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Most states now require students who sit for the Certified Public Accountant (CPA) examination to have 150 semester hours of college education. The 150-hour requirement is intended to, among other benefits, improve the preparation of students for the profession, increase their chances of success on the CPA exam, ensure a more wellrounded education for new entrants to the profession, and attract better students to the field of accounting. The purpose of this paper is to examine whether accounting majors' perceptions regarding this requirement match the anticipated benefits of the 150-hour rule,

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Boschen, John F., and Kimberly J. Smith. "Theory And Practice In CEO Pay: A Course Module And Integrative Case Based On Boeing Inc." American Journal of Business Education (AJBE) 5, no. 3 (2012): 245–60. http://dx.doi.org/10.19030/ajbe.v5i3.6995.

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Business students may dream of receiving pay packages like that of Michael Eisner at Disney. However, many of them will work for the compensation consultant who determines the economics of the pay arrangements, for the valuation consultant who values the different components of the pay arrangements, for the accountant who must audit the financial statement impacts of the pay arrangements, or as a manager in the company whose employees respond to the incentives provided by the pay arrangements. No matter their eventual role, it is critical that every student understands these various aspects of

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Wang, Yan, Zhuqian He, and Jingjie Zheng. "Research on the Fairness of MPACC Selection Based on Examiner Heterogeneity." E3S Web of Conferences 235 (2021): 03010. http://dx.doi.org/10.1051/e3sconf/202123503010.

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The selection of MPACC (Master of Professional Accountant) is a key step in the training of senior accounting personnel. This paper examines the relationship between examiner heterogeneity and MPACC second test scores. We try to clarify the reason for the unfair phenomenon because of the heterogeneity of examiners in MPACC second test results and seek ways to solve this problem. The study found that the MPACC second test results are unfair. This unfairness is caused by the heterogeneity of the examiner. However, standardized algorithms balance the differences in MPACC examiner heterogeneity. T

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Kołodziej, Sabina, and Ewa Maruszewska. "Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences." Zeszyty Teoretyczne Rachunkowości 45, no. 2 (2021): 103–20. http://dx.doi.org/10.5604/01.3001.0014.9565.

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Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to manipulations. Women’s propensi

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Zuhroh, Ni'matuz. "lNTERNALISASI NILAI LIFESTYLE DALAM MEWUJUDKAN MASYARAKAT MADANI (Studi Fenomenologi Gaya Hidup Guru MTsN Di Kota Malang Pasca Sertifikasi)." J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) 4, no. 2 (2018): 68. http://dx.doi.org/10.18860/jpips.v4i2.7311.

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<p>Teacher professions in Indonesia were initially underestimated because they only received low salaries and were not standard when compared to other professions such as the lawyer's profession, the medical profession, and the accounting profession. Whereas in Japan, being a teacher is a dream for all young people because the Teacher's profession has been equated with other professions since 1886. But in the Era of President Susilo Bambang Yudhoyono's Government, through Law No. 14 of 2005 concerning Teachers and Lecturers, the fate of Master was raised as high as possible through Teach

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Khomoviy, S., N. Tomilova, and M. Khomovju. "Realiaof accounting automation in agricultural enterprises of Ukraine." Ekonomìka ta upravlìnnâ APK, no. 2 (143) (December 27, 2018): 115–21. http://dx.doi.org/10.33245/2310-9262-2018-143-2-115-121.

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Accountancy is an integral part of any enterprise functioning. But it is impossible to keep an accounting without using a computer and software in modern economic conditions. Nowadays, the introduction of sanctions against the manufacturer and a number of dealers of one of the most popular software products, «1S: Accounting» introduced the problem of choosing accounting software before a considerable number of business entities that would be allowed for the use on the territory of Ukraine. There is a transformation of the accounting system and accounting procedures in the conditions of the use

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