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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.
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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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Lucas, Brian J. "Continuing Professional Education for Licensed Accountants in Tennessee." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etd/3318.
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Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.
The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their level of satisfaction with the content and delivery of CPE instruction. CPE has come under scrutiny in recent years with some professionals questioning if the needs of accounting professional and the objectives of continuing education are being met.
This survey research included 23 Likert-type items and 5 demographic questions. The survey was administered to 203 licensed certified public accountants to obtain their opinions about continuing education. The 5 dimensions of the survey were: Value (cost benefit), Delivery (methods and quality), Benefit to Self, Benefit to Others, and Barriers (to obtaining CPE). These dimensions were compared across the demographic variables of gender, years of experience, type of business, number of employees, and position with their employer.
No significant differences were found among the 5 dimensions between gender or among different positions. Significant differences did occur among the Dimension of Value opinions based on years of experience, among the Dimension of Value opinions based on type of business, among Dimension of Benefit to Self based on type of business, among the Dimension of Value based on number of employees, and among the Dimension of Benefit to Others based on number of employees.
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Gande, Tapiwa. "Professional accountants' perceptions of servant-leadership : contexts, roles and cultures." Thesis, University of Derby, 2014. http://hdl.handle.net/10545/322909.
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The study takes servant-leadership and attempts to find if there is an equivalent concept in management. Leadership and management have been extensively compared and contrasted in research and theory and while there are divergent views of exactly what each entails, others hold the view that they might be equal and complementary. The research design follows a positivist philosophy. An instrument that measures distinct leader, manager and professional role preferences is used to check the discrete operation of three contexts among a sample of members of the accountancy profession. The instrument is derived from contextualising pre-developed and pre-tested servant-leadership measuring instruments. Items from the role preference map instrument are added together with demographic details to come up with a meta-instrument adapted for the study. After validating it through pilot-testing, the instrument is applied in real-world research. The research was conducted among a sample of professional accountants working in 28 countries across four continents in organisations with over 82,000 employees. Statistical analysis, employing; analysis of variance, correlations, frequencies, significances, means, variances and tests of scale reliability was performed on both the data and the instruments. The research found clear and reliable servant-leadership-type behaviours exhibited across the three discreet roles and contexts of leader, manager and professional. Some professional accountancy courses are delivered across many countries in the world. The Association of Chartered Certified Accountants (ACCA) is one such professional accountancy body that offers qualifications on a global scale. However, as accountants originate from, and practice in diverse cultures and economies around the world they are trained by institutes like ACCA from a common syllabus that has elements of management as a subject. Servant-leadership is a type of leadership that is theorised to be humanistic and spiritual rather than rational and mechanistic. Management practice on the other hand needs rationality and contains some mechanistic elements in typical management functions like coordinating and controlling. The implication is whether servant-leadership attributes can be exhibited if professional accountants contextualise themselves as leaders, managers or professionals. The study focuses on the profession of accountants and tests the operation of servant-leadership behaviours from the manager, leader and professional contexts using pre-tested servant-leadership scales and applying them in specific leader and manager contexts. This approach is new in its treatment of servant-leadership in this fashion. A further original approach is the use of the accountancy profession. This treatment of instruments from other fields like psychology and sociology is new.
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Paisley, Catriona. "The making of the professional accountant in the British Isles : an examination of the nature and purpose of the education and training of professional accountants from higher education, through professional training to the continuing professional development phase." Thesis, Glasgow Caledonian University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.688273.
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Paisey, Catriona. "The making of the professional accountant in the British Isles : an examination of the nature and purpose of the education and training of professional accountants from higher education, through professional training to the continuing professional development phase." Thesis, Glasgow Caledonian University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.517700.
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Bergqvist, Tova, and Filippa Gabrielii. "Digitaliseringens påverkan på yrkesidentitet : en kvalitativ studie om redovisningsekonomer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21613.
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Digitaliseringen ses som en av samhällets starkaste pågående förändringar och dess följder påverkar branscher och yrken i stor utsträckning. Redovisningsbranschen har stått och står fortfarande inför stora förändringar som en följd av teknikens utveckling och som redovisningsekonom gäller det att anpassa sig för att kunna överleva på marknaden. Redovisningsekonomers arbete har tidigare bestått av mycket administrativa och monotona arbetsuppgifter, vilket är sådana uppgifter som tekniken kan och har tagit över. Därför har redovisningsekonomerna fått börja utföra andra uppgifter, såsom exempelvis rådgivning och analys av siffror. Dessa nya arbetsuppgifter kräver nya kompetenser för alla redovisningsekonomer. Syftet med studien är att undersöka hur och i vilken utsträckning redovisningsekonomers yrkesidentitet påverkas av digitaliseringen. Vi har valt en kvalitativ metod av studien och har genomfört nio semistrukturerade intervjuer med redovisningsekonomer från olika företag. Studiens slutsats är att digitaliseringen påverkar redovisningsekonomernas yrkesidentitet i stor utsträckning och att den kan komma att förändras helt i framtiden. Det har gjorts många studier på hur digitaliseringen påverkar arbetssätt och arbetsuppgifter. Dock finns det få studier som beskriver vad detta faktiskt innebär för yrkesroller och identitet.Digitalization is seen as one of society’s strongest ongoing changes and its consequences affect industries and professions to a large extent. The accounting industry has been and is still facing major changes as a result of technological development and as an accountant it is important to adapt to be able to survive on the market. The accountants work has previously consisted of much administrative and monotonous tasks, which are such tasks that technology can and has taken over. Therefore the accountants have begun to perform other tasks, for example advisory and analytics. These new tasks requires new competences for all accountants. The purpose of this study is to investigate how and to what extent accountants professional identity is affected by digitalization. We have chosen a qualitative method for the study and conducted nine semi-structured interviews with accountants from different companies. The study’s conclusion is that digitalization affects the accountants professional identity to a large extent and that it may change completely in the future. There have been many studies on how digitalization affects working method and tasks. However, there are few studies that describe what this actually means for professions and professional identity. This paper is written in Swedish.
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Eklund, Anna, Annica Thai, and Maja Wikström. "Digitaliseringens påverkan på redovisningskonsultens professionella identitet." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21687.
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Bakgrund och problemdiskussion: Digitalisering och automatisering har en allt mernärvarande roll i samhället, med stor påverkan på olika yrken, där den mänskliga närvaron ersätts. Redovisningsbranschen har på senare tid varit starkt influerad av den tekniska utvecklingen. Redovisningskonsultens yrkesroll påverkas och tidigare studier indikerar att rollen främst kommer vara rådgivande istället för administrativ i framtiden. Hur påverkasredovisningskonsultens professionella identitet av denna utveckling? Syfte: Studiens syfte är att förstå hur digitaliseringen påverkat redovisningskonsultensprofessionella identitet och hur de ser på en framtid påverkad av digitaliseringen. För att kartlägga och analysera hur den professionella identiteten förändrats läggs särskilt fokus på de tre central aspekter som utgör en professionell identitet; specialiserad kunskap, socialkompetens och kognitiv förmåga. Studien ska även bidra till en förståelse för hur redovisningskonsulterna spår yrkesrollens framtid. Teori och metod: Studien utgår från att digitalisering innebär en automatisering av arbetsflödet, där rutinmässiga arbetsuppgifter automatiseras. Studiens resultatet har jämfört smed teorier för huruvida digitaliseringen använts av redovisningskonsulterna, i syfte att uppnåkunskap om hur långt branschen kommit i den tekniska utvecklingen. Vidare harprofessionsteorin använts, där professions begreppet beskriver hur en profession uppnås genom sex olika steg. Den professionella identiteten i serviceyrken påverkas av externa förändringar. Teori kring den professionella identiteten utgår ifrån tre centrala aspekter hosredovisningskonsulterna; specialiserad kunskap, sociala kompetens och kognitiv förmåga. Studien har utförts genom en kvalitativ metod där empiriskt datamaterial samlats in genomsemistrukturerade intervjuer, med sju verksamma redovisningskonsulter. Urvalet representerar totalt sex olika redovisningsbyråer. Datamaterialet har därefter analyserats utifrån ovanstående teorier. Studiens resultat: Resultatet av studien visar att digitaliseringen påverkat redovisningskonsultens arbetsuppgifter och arbetssätt, då flera arbetsmoment digitaliserats. Utvecklingen har medfört ett tryck på en bredare kunskapsbas samt att redovisningskonsulten numera bör besitta en hög grad av social kompetens. Dessa faktorer är delar av den kognitiva förmågan som även influerats av den tekniska utvecklingen. Sammanfattningsvis harredovisningskonsulternas professionella identitet påverkats av den tekniska utvecklingen och spås göra det även i framtiden.Background: The development of digitalization and automation has had a large presence in our society, with great effects on different professions, resulting in the human presence being replaced. In recent years the management accounting businesses has been strongly influenced by the digitalization. Studies have indicated that most of the administrative tasks will become more consulatory, changing the management accountant’s role. How does digitalization affect the management accountant’s professional identity? Problem: In order to understand the effects of digitalization on the management accountant’s professional identity, we designed our issue based on theories. The purpose of this study is to map and analyze how the professional identity has changed, focusing on the three crucial aspects that constitutes the professional identity; specialized knowledge resource, interaction know-how and cognitive understanding. The study also analyzes the management accountant’s views of the future of the industry and compares it with the theories regarding the impact of digitalization on their profession. Method and Theory: In this study, we defined digitalization as an automation of workflow, where routine tasks are being automated. By this definition, this study will analyse how the digitalization is used by the management accountants, the purpose is to gain knowledge in how far the industry has come in the technical development. Furthermore, the theory of profession has been used, defined and described by six steps on how to achieve a profession. The professional identity within service work is influenced by external changes. The theory behind the professional identity is constituted by three aspects concerning management accountants. This study is constructed by a qualitative method, where the empirical data has been gathered through semi structured interviews with seven operating management accountants. The range represents a total of six accounting offices. Results of study: The digitalization has influenced the management accountants tasks and how they perform them. The development of the digitalization also brought a need for the management accountants to possess a wider range of knowledge and to be very socially competent. These factors are part of what composes the cognitive understanding and have been affected by the technical development. The result of the study indicates that the technical development has had an impact on the management accountant’s professional identity and will continue to do so in the future. (This paper is written in Swedish)
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Literová, Hana. "Profesní odpovědnost auditorů a účetních." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193244.
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This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.
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Nováková, Jana. "Profesní odpovědnost účetních, auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142143.
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Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
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Oliveira, Márcia Regina de. "O status social do contador no Brasil." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/961.
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Previous issue date: 2015-02-02Globalization has demanded professionals who are prepared to operate in competitive markets. In this dynamic environment, in which organizations are constantly revising their business strategies, accounting professionals must also develop new skills that enable them to fulfill their responsibilities adequately. In fact, national and international accounting entities have made efforts to improve and grow the profession in response to emerging needs. The objective of this research is to understand how the professional market is evaluating accounting and accountants in today s business environment. This paper contributes to the study of the accounting profession in Brazil, its focus being the evolution of the profession s prestige. This research was concerned, more specifically, with the institutionalization of the profession in Brazil, the creation of professional associations, the regulation of higher education in Accounting Science, and efforts towards the design and improvement of professional training. The theoretical framework of the study is based on professional sociology. In order to analyze the profession s prestige, weberian theories of class and status, and neo-weberian theories of social class and occupation, were employed. The study is exploratory in nature, as data and information were used to explain the delineation of the profession and to extrapolate the occupational prestige achieved by its professionals. For the study of the profession, the documentary research method was used. The procedure used to assess the status of the profession included semi-structured interviews, which were analyzed through the content analysis method. The results show that the perception of the professional market concerning accountants is strongly impacted by the technical aspects of the profession. However, it was observed that, relative to more active participation by accountants in the decision-making process, perception is lower due to lack of business environment understanding. For its exploratory character, this study was initiated in the professional market and is intended to contribute to the related academic body of work by suggesting ways of achieving professional improvement, which can be used to align training programs, degree programs, and continued education in the field.
A globalização tem demandado profissionais aptos a atuar em mercados competitivos. Neste cenário dinâmico no qual as organizações estão constantemente revendo suas estratégias de negócios, os profissionais da Contabilidade também necessitam desenvolver competências que os habilitem a desempenhar seu papel satisfatoriamente. De fato, organismos nacionais e internacionais vinculados à profissão têm realizado esforços para o aperfeiçoamento da profissão. O objetivo desta pesquisa é verificar como o mercado profissional está avaliando o contador e a Contabilidade no atual ambiente de negócios. A presente pesquisa é uma contribuição ao estudo da profissão do Contador no Brasil, tendo como foco a evolução do prestígio da profissão. Foi realizado um estudo sobre a institucionalização da profissão no Brasil, a criação das entidades de classe, a regulamentação do curso superior em Ciências Contábeis e os esforços para o delineamento e melhoria da formação profissional. A fundamentação teórica se baseia na sociologia das profissões. Para analisar o prestígio da profissão, foram utilizados conceitos das teorias weberianas sobre classe e status e teorias neoweberianas sobre classes sociais e ocupações. O estudo é de natureza exploratória pois foram utilizados dados e informações com o objetivo de explicar o delineamento da profissão e o prestígio ocupacional alcançado pelos profissionais. Para o estudo da profissão, foi utilizado o procedimento de pesquisa documental. O procedimento utilizado para avaliação do status da profissão foi o de entrevistas semiestruturadas, as quais foram analisadas com base no método de análise de conteúdo. Os resultados obtidos evidenciam que a percepção do mercado profissional acerca do contador está fortemente impactada pelos aspectos técnicos da profissão. No entanto, observou-se baixa percepção relativa à atuação mais ativa dos contadores no processo decisório, em virtude de pouco entendimento do negócio e comunicação deficiente. Pelo seu caráter exploratório, iniciou-se no mercado profissional e tem a pretensão de contribuir com a Academia e às Instituições ligadas à profissão, no sentido de sugerir formas de aperfeiçoamento profissional que possam ser utilizadas para alinhar programas de treinamento, formação e educação continuada.
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Holobradová, Lucie. "Porovnání etických kodexů AICPA a IFAC." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205898.
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The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.
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Galhardo, Maria Inês Mendes. "Análise do estereótipo do profissional de contabilidade na população estudantil." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14930.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo tem como objetivo estudar quais as características que são associadas ao Profissional de Contabilidade, a possibilidade da existência de um estereótipo definido para estes profissionais, qual a perceção ética que estes transmitem ao público e com que base foram criadas e desenvolvidas essas perceções. Acrescentei a este estudo a análise do papel da religião na ética da profissão, com o objetivo de perceber se o facto de os indivíduos serem praticantes de alguma religião, poderia de alguma forma influenciar as suas decisões éticas. Os dados para este estudo foram obtidos através de um questionário em formato papel entregue a estudantes do Instituto Superior de Economia e Gestão da Universidade de Lisboa de 1º e 2º ano de Licenciatura das áreas de Gestão. Com este estudo foi possível concluir que relativamente aos fatores que condicionam essas perceções, destaca-se a importância dos fatores relacionados com a base contabilística no ensino secundário e o interesse em seguir a profissão de contabilidade. As duas fontes de informação que mais contribuem para a disparidade de perceções na amostra em causa, são a existência de familiar na área da contabilidade e a Internet.
This paper aims to study the characteristics associated with the Professional Accountant, the existence of a stereotype associated with these professionals, the ethical perception transmitted to the public and in what base these perceptions were created and developed. In addition to this paper, religion's role in professional ethic was also studied with the purpose of understanding in what way religious practices could influence ethical decisions. Data gathered for this study was obtained by a paper format survey delivered to 1st and 2nd year graduate students of Lisbon School of Economics & Management. With this paper, it was possible to conclude that regarding perception conditioning factors I can highlight the importance of high school accounting background and the interest on pursuing an accounting career. The information sources that contributed the most in this sample for perception differences are the existence of a family member in the accounting area and the Internet.
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Cabrita, Rita José Lopes. "Análise da perceção do comportamento ético dos profissionais de contabilidade : impacto do exercício da profissão e da exposição a conteúdos de ética." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20858.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo tem como objetivo analisar a perceção do comportamento ético do profissional de contabilidade, na visão dos estudantes de mestrado. É ainda estudado o estereótipo de um ponto de vista geral, através da análise da perceção das características físicas e das características associadas à profissão. Assim, estuda-se de que forma estas perceções se alteram de acordo com algumas características dos inquiridos. Salienta-se o exercício de uma profissão na área da contabilidade, o interesse em exercer uma profissão na área da contabilidade e a exposição a materiais de ética e deontologia como variáveis que podem ter influência nestas perceções. Deste modo, foram recolhidas as opiniões de 152 estudantes de mestrado, com recurso a um questionário online. Os dados foram agrupados com recurso à análise fatorial e analisados através de um teste paramétrico para igualdade de médias. Concluiu-se que de facto existe uma influência de exercer a profissão ou ter interesse em exercê-la na perceção do comportamento ético do profissional de contabilidade, na visão dos estudantes de mestrado. Esta influência também se verifica para a generalidade das restantes características. Por outro lado, apesar de a perceção do comportamento ético não ser influenciada pelo contacto com materiais de ética e deontologia, este contacto melhora essa perceção para os estudantes que exercem uma profissão na área da contabilidade ou aspiram vir a exercê-la, embora piore para os estudantes que não exercem a profissão. Ser estudante de contabilidade e ter base contabilística no ensino superior também são fatores que influenciam a perceção dos alunos.
This paper aims to analyze the perception of the ethical behavior of the professional accountant, in the view of master students. The stereotype is also studied from a general point of view, through the analysis of the perception of physical and professional characteristics. Thus, it's studied how this perception changes according to some characteristics of the inquiries. Either currently working in accounting, having interest in exercise the profession, and have had contact with ethics and deontology materials were considered the most important variables in this study that can influence these perceptions. To pursue this investigation, an online questionnaire was conducted to collect the opinions of 152 master students. Subsequently, the data were grouped using the factor analysis and then analyzed using a parametric test for equality of means. In fact, the conclusions suggest that there is an influence of working in accounting or having interest in exercise the profession in the perception of the accountants' ethical behavior, in the view of the master's students. This influence is also verified for other characteristics. Additionally, although the perception of ethical behavior is not influenced by contact with ethics and deontology materials, this contact improves that perception for students who work in accounting or have interest in exercise the profession, although it deteriorates for students who don't work in accounting. Being an accounting student or have attended an accounting subject in university also influence the perception of students.
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Jonsson, Moa, and Anna Hansen. "Revisorns oberoende : Kommunens förtroendevalda revisorer." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16316.
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Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt. Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget. Det har utformats en modell där undersökningsfrågorna ingår, giltigheten på denna testas. Insamlandet av datamaterialet har erhållits genom en sluten enkätstudie där 660 stycken kommunfullmäktige och förtroendevalda revisorer, runt om i landet, har svarat. Svaren har bearbetats och analyserats med hjälp av SPSS och Minitab. Resultatet visade att två av de tre undersökningsfrågorna hade en inverkan på oberoendet hos de förtroendevalda revisorerna. Studiens slutsats påvisade att respondenternas inställning till oberoendet främst kan förklaras av rådgivning och uppdragstidens längd, men även av politik som blev en ny undersökningsdel, modellen blev därför korrigerad.It is very important that an auditor is independent, in order to give an impartial and fair view of the financial statements. The municipal audit has auditors who are trusted to review the organization. This is managed in a reliable manner according to generally accepted auditing standards. However, the procedure for the nomination of the trusted auditors is criticized in the media for being biased. Previous research highlights the different threats that may affect the auditor's independence and objectivity in their work. Some of these threats are chosen and examined. Do these threats also have an influence on the trusted auditors in Swedish municipalities? Threats against independence are examined in terms of three study factors: counseling, quality controls and auditor tenure. A model has been designed in which survey questions are included. It´s validity is later tested. The collection of the data is obtained through a closed survey in which 660 city council and trusted auditors have responded. The responses were processed and analyzed with the help of SPSS and Minitab. The results demonstrated that two of the three study factors had an impact on the independence of the local municipal audit. The study's conclusion clarifies that respondents' attitude towards independence is mainly reflected over counseling and auditor tenure but also of politics, that in the end became a new study factor, and therefore changed the models appearance.
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Fouché, Jacobus Paulu. "Programme development for first year accounting in South African higher education / Jacobus Paulus Fouché." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1132.
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There are various factors that accounting educators should consider when involved in
accounting education. These include:
A continuous changing business environment;
A new generation of learners studying at universities;
A lack of skills among learners;
Accounting educators resisting changes in accounting education; and
The requirements for continuing professional education.
From the literature it seems that much research has been done in the field of accounting
education, but that it did not find practical application in the classroom. It is therefore necessary
to think creatively in order to find practical solutions for the challenges facing both lecturers and
facilitators.
In the study the following elements of the teaching-learning environment were identified:
Learners;
The lecturer/facilitator;
The milieu;
The subject content (including technical content and competencies); and the
Teaching methodology.
Each of these elements were investigated during the research in order to identify factors from
literature that could be included in an improved teaching plan. As part of the plan (methodology)
a board game "Commercium™" was developed to meet the requirements of the teaching-learning
environment.
The board game was evaluated by first year learners at the Potchefstroom Campus of the
North-West University. The evaluation proved to be very positive. The learners indicated that
technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of
the subject content improved as a result. What should especially be noted is their positive
reaction due to the fact that the game simulated the business environment and linked theory to
practice. They also enjoyed the social and group work aspects of the assignment. The learners
further had a general positive attitude towards the game. The highest evaluated positive
experiences were described as good, exciting and fresh. On the negative side words such as
unhappy, uncomfortable and tensed were recorded. The learners were thus required to move
outside their comfort zones.
Learners were also required to summarise the project in one word. Two thirds of the remarks
were positive, with the number one remark being the word "interesting". The largest negative
comment was that the project was confusing at the start. This could, however, be addressed in
future projects.
In conclusion it can thus be said the Commercium™ game meets the requirements of an
effective teaching-learning environment by providing an effective teaching methodology.
Lecturers now have an empirically proven effective teaching tool for introductory accounting,
based on research of the requirements of the teaching-learning environment.Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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Макаренко, Інна Олександрівна, Инна Александровна Макаренко, and Inna Oleksandrivna Makarenko. "Сертифікація професійних бухгалтерів в межах концепції безперервної освіти (Life Long Learning)." Thesis, Донецький державний університет управління, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59551.
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Nascimento, Cleber José. "A relevância da ética teológico-filosófica cristã para o processo de produção de informações pelo profissional contabilista." Faculdades EST, 2014. http://tede.est.edu.br/tede/tde_busca/arquivo.php?codArquivo=567.
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Este trabalho teve como objetivo mostrar a importância da ética teológico-filosófica cristã para o exercício da Profissão de Contabilista, na geração e produção da informação, mediante os dados relacionados ao fato contábil, bem como sua importância para a sociedade, especialmente nos meios empresariais e políticos. Foi descrito o conceito da reflexão teológico-filosófica da ética como uma ciência da moral, associando esses conceitos com o contexto de atuação do Profissional Contabilista, bem como questões éticas no exercício da profissão e da ética individual, que rege o comportamento humano. A metodologia utilizada valeu-se de pesquisa bibliográfica, em literatura específica, contida em livros e artigos sobre o tema. Pelo estudo, constatou-se que a ética teológico-filosófica cristã supõe temas e determinados deveres que os indivíduos possuem com seus iguais, no seu cotidiano, e que a reflexão ética é, em grande medida, condicionada pelas tradições, hábitos e costumes do contexto no qual o sujeito pensante se constitui, enquanto ser social. Verificou-se que é necessário, ao Profissional Contabilista, realizar sua função de maneira ética, sem que isso signifique a perda de sua capacidade autônoma de refletir sobre os problemas concretos e pontuais, uma vez que a atividade do contabilista é caracterizada, fundamentalmente, pela prestação de serviços, que constitui o fornecimento de informações e avaliações de natureza física, econômica e financeira, sobre o patrimônio das empresas e, também, de pessoas físicas. Dessa forma, ao Profissional Contabilista é imposta a tarefa do exercício reflexivo ético, de acordo com as normas ditadas para o exercício legal da profissão, a fim de não sucumbir às lógicas organizacionais do puro interesse da financeirização, que tem dominado os processos de globalização das últimas três décadas.The goal of this work is to show the importance of Christian theological philosophical ethics for the exercise of the profession of accountant, in generating and producing information, through the data related to the accounting fact, as well as its importance for society, especially in the business and political spheres. The concept of theological-philosophical reflection of ethics was described as a moral science, associating these concepts with the context of the work of the professional accountant, as well as with ethical issues in the exercise of the profession and of the individual ethics which govern human behavior. The methodology utilized made use of bibliographical research in specific literature, contained in books and articles on the theme. Through the study it could be observed that the Christian theological-philosophical ethic presupposes themes and certain duties which individuals have toward their equals, in daily life, and that the ethical reflection is, in great measure, conditioned by traditions, habits and customs of the context of which the thinking subject is part as a social being. It was verified that it is necessary for the professional accountant to carry out his/her role in an ethical manner, without this meaning the loss of his/her autonomous capacity to reflect about the concrete and sporadic problems, since the activity of the accountant is characterized, fundamentally, by providing services, which constitute furnishing information and evaluations of physical, economic and financial nature, about the patrimony of businesses and also of persons. In this way the task of reflective ethical exercise is imposed on the professional accountant according to the norms dictated by the legal exercise of the profession, so as to not succumb to the organizational logics of pure financialization interest which has dominated the globalization processes of the last three decades.
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Andersson, Alva, and Olivia Johansson. "Individens upplevda identitet i ett företagande samhälle - En kvalitativ studie om den egenföretagande redovisningskonsultens upplevelse av sin yrkes- och personliga identitet." Thesis, Örebro universitet, Institutionen för humaniora, utbildnings- och samhällsvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-83503.
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During the last decade there has been a major change in the labour market where the work has become more limitless and the number of entrepreneurs has increased. This study analyses how self-employed female accountant experience their personal identity and professional identity. Central questions are the individual experience of the personal- and professional identity, the connection between them and which importance self-employment has for the perceived personal identity. Previous research indicates that there are several separate studies about self-employed, accountant and identity but not in a combination with each other, which lays the foundation for the study's relevance. The theoretical starting points are Erving Goffman's stigma theory and the dramaturgical perspective as well as concepts about the boundless work and identity. The study is based on a qualitative research method in which five semi-structured interviews have been conducted. The results indicate that there is a connection between the personal identity and the professional identity. Besides, it emerged that the role of self-employed has importance for the perceived personal identity.Under det senaste decenniet har stora förändring skett på arbetsmarknaden där arbetet blivit allt mer gränslöst och antalet egenföretagare ökat i omfattning. Studien undersöker hur egenföretagande kvinnliga redovisningskonsulter upplever sin personliga identitet och yrkesidentitet. Centrala frågor är individens upplevelse av sin personliga- och yrkesidentitet, kopplingen dem emellan samt vilken betydelse egenföretagande har för individens upplevda personliga identitet. Den tidigare forskningen tyder på att det finns ett flertal separata studier om egenföretagare, redovisningskonsulter och identitet men inte i kombination med varandra, vilket ger upphov till studiens relevans. De teoretiska utgångspunkterna är Erving Goffmans stigmateori och det dramaturgiska perspektivet samt begreppen gränslöst arbete och identitet. Studien utgår från en kvalitativ forskningsmetod där fem semistrukturerade intervjuer har genomförts. Studiens resultat visar att det finns en koppling mellan den personliga identiteten och yrkesidentiteten hos urvalsgruppen. Ytterligare framkom det att rollen som egenföretagare har en betydelse för individens upplevda personliga identitet.
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Yip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.
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Kunz, Rolien. "Accounting practitioners' perspectives of professional skills and audit capabilities of first year trainee accountants." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60500.
Full textAbstract:
Accounting education at higher education institutions is influenced by various role
players, each with their own expectations. Educators involved in accounting
education are therefore required to balance the demands of higher education with
those of the professional body that will accredit their students, while still delivering
market-ready graduates fully equipped with the competencies employers expect,
namely professional skills, technical knowledge and attributes such as values,
ethics and professional attitudes.
The importance of professional skills and technical knowledge to the accounting
profession, as well as the degree of exposure graduates are expected to have
received at university level, is known, but the specific levels of capability and
competence expected of graduates have not yet been quantitatively determined.
As a result of this unknown level of capability that the accounting profession
expects of its newly employed graduates, the size of the expectation-performance
gap has also remained largely unknown. Although earlier research has indicated
that graduates' actual capabilities with regard to professional skills and technical
knowledge did not meet the expectations of accounting practitioners at the
beginning of their traineeships, the extent of the expectation-performance gap
worldwide, and in South Africa, has not yet been quantitatively determined.
The objective of this dissertation, in a research paper format, are to determine the
expectation-performance gap firstly, by quantifying the levels of professional skills
and technical auditing and assurance knowledge capability audit managers expect
of newly employed first year trainee accountants, and secondly by determining
whether the professional skills and technical auditing and assurance knowledge
actually displayed by the newly employed first year trainee accountants meet the
expectations of the audit managers. First year trainee accountants in the first three
months of their training contracts will be referred to as newly employed first year
trainee accountants for the remainder of the dissertation. The findings indicate that audit managers expect newly employed first year trainee
accountants to be capable of demonstrating seven of the 22 individual professional
skills, with minimal or without supervision, whilst their expectations regarding these
newly employed first year trainee accountants' performance of technical audit and
assurance tasks in the first three months of their training contracts are lower. Audit
managers do not expect newly employed first year trainee accountants to be
capable of performing any of the 12 identified technical audit and assurance tasks
without or even with only limited supervision.
The findings further show clearly that audit managers' expectations are not being
met, as there were material expectation-performance gaps for all of the 22
individual professional skills being investigated, as well as for all 12 researched
audit and assurance tasks. The sizes of the expectation-performance gaps for the
professional skills being investigated varied between 37.9% (for newly employed
first year trainee accountants' abilities to take responsibility for their own
development) and 9.4% (for newly employed first year trainee accountants' abilities
to display honesty and integrity). The audit and assurance task with the largest
difference was the task requiring newly employed first year trainee accountants to
consider and document the need to use computer assisted audit techniques to
gather audit evidence (performance was 28.9% less than audit managers'
expectations), and the technical task showing the smallest expectationperformance
gap was that where newly employed first year trainee accountants
were required to determine sample sizes and methods of selection to obtain
sufficient testing for the performance of tests of controls or the design and
implementation of controls (performance was 14.6% less than audit managers'
expectations).Dissertation (MCom)--University of Pretoria, 2016.
Auditing
MCom
Unrestricted
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Kyriacou, Orthodoxia Nicos. "Gender, ethnicity and professional membership : the case of the UK accounting profession." Thesis, University of East London, 2000. http://roar.uel.ac.uk/1279/.
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The thesis aims to explore the experiences of minority ethnic women accountants in the UK through the use of the oral history method. It seeks to give visibility to the experience(s) of professional women accountants from minority ethnic communities who have to date remained largely invisible in accountancy literature. It is argued that part of the reason for this invisibility lies in the methods employed in accounting research and the operation of statistics issued by the accounting profession. The author argues that one way round this can be achieved through the use of oral history. Although recent studies in the field of accounting have focused upon issues relating to gender, much of the literature remains silent with respect to qualitative material which illuminates women's lived experiences of accountancy. Furthermore, the experience(s) of women accountants from minority ethnic communities is invisible in the accountancy literature. This is because much of the literature ignores cultural diversity and treats women as a homogenous group, that is white and middle-class. This invisibility is reinforced further as women from minority ethnic communities are absent from the official gender statistics which are (re)produced by the accounting profession. Five oral histories are presented, explored and analyzed, together with the author's own life history. It is suggested that an exploration of oral narratives cannot take place without acknowledgment and making visible of the researcher's own life history and presence in the construction and exploration of oral narratives. The empirical material in the form of oral narratives reveals the presence of various invisible and visible forms of gender and ethnicity which appear to operate through a variety of forms in the structured work and workplace of accounting. Some possibilities for making issues of gender and ethnicity visible in accountancy are further explored.
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Barac, K., and B. Steyn. "The perspectives of South African distance-learning students on the accounting profession and accountants." Journal for New Generation Sciences, Vol 10, Issue 1: Central University of Technology, Free State, Bloemfontein, 2012. http://hdl.handle.net/11462/595.
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Published ArticleAccountants have been unfavourably stereotyped over the years, and this holds negative implications not only for the attraction of sufficient numbers of students, but also for the attraction and retention of high-aptitude students. Many studies have been performed on student's perceptions of accountants and the profession. A South African study at a residential university found that accountants are perceived as being structured, precise and solitary. This study provides a distance-learning perspective. By using an existing research instrument and applying statistical analysis, the study found that distance-learning students perceive accountants as exciting/interesting, precise/methodical, factual/predictable and structured/stable. Various areas for future research have been identified in the area of students' perspectives on the accounting profession, including a longitudinal study, studies on the work environment's impacts and studies to determine the motives or reasons for studying accounting.
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Alsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.
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This study investigates the experiences of women accountants working in the Big Four accounting firms in the Kingdom of Saudi Arabia (KSA), to extend our knowledge of issues related to gender and accounting. Within the Saudi social context, gender experience is a shifting set of multiple experiences, where gender and religious and cultural aspects are interrelated and influence how accounting or auditing is practiced. Studying the dominant social context and its origins helps in understanding issues related to gender and accountancy, and identifying processes that reproduce gender domination and hinder women’s ability to access and progress at work. This study adopts a qualitative exploratory research design. In-depth semi-structured interviews with 42 female and male accountants working in the Big Four firms in the KSA are carried out, supported by documentary analysis and observations (observing women’s dress, the physical environment they work in, and their interaction with other staff). The data are analysed using thematic analysis and this study draws on feminist critical theory to understand the process of change taking place in the accounting profession in the KSA. The analysis of the data reveals that, despite the growing interest in women’s integration into KSA society, they continue to face various difficulties in joining the profession and gaining access to professional practice. Women’s recent access to the accounting profession has brought changes to accounting practices, with formal and informal gendered organisational practices (such as segregated space, and limited audit assignments) contributing to sustaining male dominance in the profession. These practices are strongly rooted in local socio-cultural traditions that overlap with selective interpretations of religion, and thus shape women accountants’ experiences in how they perceive change. Most of the barriers and exclusionary practices (such as gendered norms of working hours and socialising with clients and peers) are informal in the KSA; yet they are very visible and inform/direct how the formal practices (such as appraisal and mentoring practices) are reproduced within accounting firms. The study offers an understanding of how professions evolve differently in different countries, how accounting firms operate today, and how the globalisation of practice in accounting firms has its limits. The study presents new ways of thinking about change, and argues that women’s desire for change is a key aspect in the process of change taking part in the Big Four in the KSA. Change’ relates to, and is constructed by, one’s perceptions of the cultural, political, economic and social fabric of a society. Consequently, Saudi women accountants are experiencing accountancy and changes thereof in terms of phases, and whereby they see themselves as being part of the process of change within the profession. They are willing to be patient in order to open the way for others and achieve their desired change.
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Abu, Rous Dina Salim. "Modern colonial forms in accounting and accountancy." Doctoral thesis, Universitat Ramon Llull, 2016. http://hdl.handle.net/10803/384727.
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Amb l’interès d’evitar reproduir la classificació del món entre els Estats Units, el Regne Unit i “els altres” (Nobes i Stadler, 2013), aquest treball analitza algunes qüestions que probablement interessen a gran part del món però que, tanmateix, no han estat objecte de prou atenció fins ara. Les arrels dels fenòmens socials contemporanis s’han configurat, al llarg de molts segles, amb ideologies que han penetrat els diversos àmbits de la vida social (p. ex., Acemoglu et al., 2001; Annisette, 2000; Aschroft, 2001; Errington, 2001; Gallhofer et al., 2011; Massad, 2001; Poullaos i Uche, 2012).
Concretament, ens proposem explicar de quina manera les característiques de la colonització europea moderna han influït en les percepcions i en les pràctiques comptables actuals. Mostrem com les ideologies colonials, basades en gran part en les escoles missioneres privades, les credencials occidentals i la llengua anglesa, han contribuït a determinar les relacions de poder en aquest camp i les oportunitats que ofereix. També estudiem la influència potencial dels mecanismes i les estratègies colonials sobre els resultats comptables, mostrant que l’herència colonial institucionalitzada és important a l’hora d’explicar la qualitat de la comptabilitat a tots aquests països.
A l’hora de fer les nostres diferents anàlisis, ens hem basat en múltiples conceptes teòrics, extrets dels camps de la sociologia i de l’economia institucional, tan rellevants per al colonialisme, la professió i el poder, per tal de desentranyar la complexitat social, utilitzant mètodes d’anàlisi inductius i deductius.
Aquesta tesi fa moltes contribucions a la recerca comptable. En primer lloc, tracta de l’herència colonial com un element central per entendre l’organització de l’àmbit comptable i les seves pràctiques en molts països. Si bé no és el primer treball de recerca sobre la professionalització en el camp de l’auditoria, probablement és el primer que examina l’evolució de les pràctiques organitzatives en l’esfera de la comptabilitat corporativa, i conceptualitza aquesta transformació com una professionalització, alhora que fa esment de la institució missionera en referir-se a la reproducció de les condicions colonials. En segon lloc, la tesi amplia el treball de Bourdieu sobre el llenguatge i el seu poder simbòlic (1991) aplicat a un context postcolonial. L’anàlisi mostra de quina manera les auditories i les Normes Internacionals d’Informació Financera (IFRS), entre altres mecanismes, contribueixen a internacionalitzar l’anglès, idioma que ha estat considerat superior en la jerarquia lingüística a Jordània des de la colonització britànica. Aquest és, probablement, el primer treball que analitza amb profunditat el rol de l’idioma en la comptabilitat, que comporta canvis estructurals socials en aquest camp. A l’hora de fer aquesta anàlisi, la nostra recerca es complementa amb la visió de la pràctica diària dels comptables en entorns que la recerca comptable ha estudiat poc (Hopwood, 2007). Finalment, aquest treball mostra que l’experiència colonial és rellevant a l’hora d’explicar les institucions contemporànies i, en conseqüència, la qualitat comptable d’un gran subconjunt de països, i aporta nous instruments per minimitzar el caràcter endogen dels poders institucionals en la recerca comptable.Con el interés de evitar reproducir la clasificación del mundo entre Estados Unidos, el Reino Unido y “los demás” (Nobes y Stadler, 2013), este trabajo aborda algunas cuestiones que es probable que interesen a gran parte del mundo pero que, sin embargo, no han sido objeto de suficiente atención. Las raíces de los fenómenos sociales contemporáneos se han configurado a lo largo de muchos siglos con ideologías que han penetrado los distintos ámbitos de la vida social (p. ej., Acemoglu et al., 2001; Annisette, 2000; Aschroft, 2001; Errington, 2001; Gallhofer et al., 2011; Massad, 2001; Poullaos y Uche, 2012). En concreto, nos proponemos explicar de qué modo las características de la colonización europea moderna han influido en las actuales percepciones y prácticas de contabilidad. Mostramos cómo las ideologías coloniales, basadas en gran parte en las escuelas misioneras privadas, las credenciales occidentales y el idioma inglés, han contribuido a determinar las relaciones de poder en este campo y las oportunidades dentro de él. También estudiamos la influencia potencial de los mecanismos y las estrategias coloniales en los resultados contables, mostrando que el legado colonial institucionalizado es importante a la hora de explicar la calidad de la contabilidad en todos estos países. A la hora de realizar nuestros distintos análisis, nos hemos basado en múltiples conceptos teóricos, extraídos de los campos de la sociología y de la economía institucional, tan relevantes para el colonialismo, la profesión y el poder, para desentrañar la complejidad social, utilizando métodos de análisis inductivos y deductivos. Esta tesis realiza múltiples contribuciones a la investigación contable. En primer lugar, trata el legado colonial como un elemento central para entender la organización del ámbito contable y sus prácticas en muchos países. Si bien no es el primer trabajo de investigación sobre la profesionalización en el campo de la auditoría, probablemente es el primero que examina la evolución de las prácticas organizativas dentro de la esfera de la contabilidad corporativa, y conceptualiza esta transformación como una profesionalización, al tiempo que menciona la institución misionera al referirse a la reproducción de las condiciones coloniales. En segundo lugar, la tesis amplía el trabajo de Bourdieu sobre el lenguaje y su poder simbólico (1991) aplicado a un contexto poscolonial. El análisis muestra de qué modo las auditorías y las Normas Internacionales de Información Financiera (IFRS), entre otros mecanismos, contribuyen a la internacionalización del inglés, el idioma que ha sido considerado superior en la jerarquía lingüística en Jordania desde la colonización británica. Este es probablemente el primer trabajo que analiza en profundidad el rol del idioma en la contabilidad, que conlleva cambios estructurales sociales en este campo. A la hora de llevar a cabo este análisis, nuestra investigación se enriquece con la visión de la práctica diaria de los contables en entornos que la investigación contable ha estudiado poco (Hopwood, 2007). Finalmente, este trabajo muestra que la experiencia colonial es relevante a la hora de explicar las instituciones contemporáneas y, en consecuencia, la calidad contable de un gran subconjunto de países, y aporta nuevos instrumentos para minimizar el carácter endógeno de los poderes institucionales en la investigación contable.
In the interest of avoiding the reproduction of classification of the world as US, UK, and ‘other’ (Nobes and Stadler 2013) this work addresses questions that likely matter to much of the world, but not awarded enough attention. The roots of contemporary social phenomena have been shaping for centuries with ideologies infiltrating the various domains of social life (e.g. Acemoglu et al. 2001; Annisette 2000; Aschroft 2001; Errington 2001; Gallhofer et al. 2011; Massad 2001; Poullaos and Uche 2012). Thus, I undertake an explanation of how features of modern European colonization contribute to current perceptions and practices in accounting. I show how colonial ideologies, largely sustained in missionary private schools, Western credentials and the English language, contribute to the power relations within the field and opportunities within it. I further examine the potential influence of colonial strategies and mechanisms in accounting outcomes showing that the colonial legacy institutionalized, matters in explaining accounting quality across countries. In conducting the various analyses I build on multiple theoretical concepts from the fields of sociology and institutional economics, as relevant to colonialism, profession, and power in unraveling the social complexity, using both inductive and deductive analytical methods. This thesis makes multiple contributions to accounting research. First, it treats the colonial legacy as central to understanding the organization of the accounting field and its practices in many countries. While this is not the first such work in research on professionalization in audit it is likely the first to examine the evolving organizational practices within the corporate accounting occupation, and conceptualize this transformation as professionalization while also naming the missionary institution in the reproduction of colonial conditions. Second, the thesis extends Bourdieu’s work on language and symbolic power (1991) to a post-colonial context. The analysis shows how audit and IFRS, among other mechanisms, contribute to the internalization of English, the language that has been perceived higher in the linguistic hierarchy in Jordan since the British colonization. This is likely the first paper that analyzes in depth the role of language within accountancy and ensuing social structural changes in the field. In conducting this analysis research is enriched with insights into the day-to-day practices of accountants in settings of which accounting research has developed little understanding (Hopwood 2007). Finally, this work shows that the colonial experience is relevant to explaining contemporary institutions and consequently accounting quality in a large subset of countries while providing new instruments to minimize the endogeneity of institutional proxies in accounting research.
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Дейко, Н. О. "Формування та оцінка фахових компетентностей облікових працівників і умовах забезпечення потреб вітчизняного та закордонного ринку праці." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/80056.
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В роботі розглядається теоретичні та практичні засади формування фахових компетентностей у облікових працівників відповідно до сучасних потреб вітчизняного і закордонного ринку праці, а також запропоновані напрями удосконалення компетентністного підходу підготовки облікових працівників.The paper considers the theoretical and practical principles of the formation of professional competencies in accounting staff in accordance with the modern needs of the domestic and foreign labor markets, as well as proposed areas for improving the competency approach to training accounting staff.
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Hwang, Ho-Chan. "Professional accountants' ethical behavior : a positive approach." Diss., Georgia Institute of Technology, 1992. http://hdl.handle.net/1853/29423.
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Lindsay, Hilary Frances. "Patterns of learning in the accountancy profession : the roles of continuing professional development and lifelong learning." Thesis, Open University, 2013. http://oro.open.ac.uk/43595/.
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This thesis explores the roles of CPD and lifelong learning for accountants today. Accountants are experiencing more career transitions and learning is an increasingly vital element in the ever changing environment. The research findings will be used to help accountants learn more effectively throughout their careers. Since 2005, member bodies of the International Federation of Accountants (IFAC) have been required to implement mandatory continuing professional development (CPD) schemes and to ‘foster a commitment to lifelong learning’ (IFAC, 2004a, p.1). In this new context this research with members of the Institute of Chartered Accountants in England and Wales (ICAEW) explores the roles of CPD and lifelong learning, so contributing to both the CPD and lifelong learning research agendas. The research looks at how accountants perceive and describe their learning activities and experiences using a mixed methods approach involving an initial large-scale survey, exploring learning in one context, followed by in-depth interviews which look at learning across a career. Two conceptual frameworks, developed during the literature review, underpin the research. These are based on a model developed by Illeris (2009) and incorporate the cognitive, interpersonal and intrapersonal dimensions of learning. Other key concepts referred to throughout the research include identity, agency, engagement, affordance and the metaphors of learning as acquisition, learning as participation and learning as becoming. The patterns of learning varied according to the roles, sectors, career stages and gender of accountants. The need for career adaptability (Bimrose et al., 2011) emerged from the research and was added to professional competence to produce a new learning model, the professional learning iceberg. It is proposed that ‘learning relating to professional competence’ and ‘learning relating to career adaptability’ are more meaningful concepts than ‘CPD’ and ‘lifelong learning’ to describe the learning needed to succeed in the accountancy profession in the twenty-first century.
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Sadaka, Sami Fares. "Institutional work, agonism, and the accounting profession : the case of the Lebanese Association for Certified Public Accountants." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8958/.
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This thesis explores the development of the accounting profession with a specific reference to the case of Lebanon, utilising a qualitative research design. The establishment of the exclusive body of accounting in Lebanon, the Lebanese Association for Certified Public Accountants (LACPA), in 1994 constitutes a central element of this development. The analysis refers back to the period preceding the LACPA, specifically from when the first union of accountants in Lebanon was established in 1963. While the professionalization project of accounting in Lebanon, which is when the accounting profession was recognised by the state like other reputable professions, along with institutionalising entry requirements, could be understood in terms of several influencing factors, such as the French colonial legacy, or the Civil War and the reconstruction project associated with it, this case argues that this project is the outcome of the work of indigenous accounting practitioners. The data collected in this study is theoretically analysed within the concept institutional work, defined as the purposive action of individuals and organisations aimed at creating, maintaining and disrupting institutions (Lawrence et al., 2009). As institutions are traditionally framed within a structural understanding, the concept of institutional work, while not neglecting the significance of structural factors in relation to institutions, demonstrates that the role of actors and their actions in relation to institutions should not be overlooked. After addressing the establishment of the exclusive body of accounting in Lebanon, this case explores how the accounting profession is being maintained amid political, religious and sectarian divisions, and demonstrates that the survival of this profession is understood beyond the technical aspects of the accounting profession and practice, to embody these broader divisions. Given this multidimensional nature of the maintenance/survival of the accounting profession as an institution, the notion of agonistic pluralism (Mouffe, 2013) provided a more nuanced understanding of the accounting profession as an arena that is composed of different groups, and how these groups' interactions enhance our knowledge and understanding of the accounting profession. This study relies on semi-structured interviews with key players of the accounting profession in Lebanon, mainly executive members of the LACPA, and supports these interviews with archival documents. This approach was chosen because personal experiences and discourses enable a better understanding of actions and intentions of actors, and their inter-relatedness with political and religious/sectarian considerations. This study reveals what takes place in the backstage of governance, how and on what basis the different groups interact with each other, and ultimately how this is reflected on the function of the LACPA as the exclusive body of accounting in Lebanon. This thesis provides an empirical study that enables a re-thinking of the essence of the accounting profession, not only because this context is under-researched, but also because of the following reasons. First, this case addresses how local accounting practitioners, through engaging in strategies of institutional work, were able to grant the accounting profession authority and recognition at a time when the state and politicians were unwilling to legislate for the accounting profession. Second, this case understands the establishment and maintenance of the accounting profession in terms of agonising relations between groups with different perspectives. Thus, an integral part of institutional work is to establish an agonistic environment that would ensure the survival of the accounting profession, amid divided re-constructed identities of actors. Moreover, by addressing the work of actors of a professional association, this case illustrates how the accounting profession and its maintenance are related to other institutions operating at a broader level. This contributes to our knowledge about how professional associations engage in institutional work (Ramirez, 2013) by demonstrating that the aspired agonistic environment encompasses not only professional considerations, but also other political and religious considerations that are vital for the maintenance of the accounting profession. This case sheds light about phenomena, relationships, and divisions that are present nearly in all contexts, yet not explicitly associated with the accounting profession, hence, a broader understanding of the essence of the accounting profession is presented in this thesis.
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Irmawan, Yudi. "Globalization and the accountancy profession in developing countries : an examination of the historical developmemt of the Indonesian accountancy profession (1954-2008)." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4427.
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Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country's system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954-1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967-1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.
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Peace, Collin. "Implications of Emerging Technologies on the Accounting Profession." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.
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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.
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Coetzee, Stephen Arthur. "Contemporary challenges facing the South African accounting profession : issues of selection, recruitment and transformation." Thesis, Robert Gordon University, 2016. http://hdl.handle.net/10059/1568.
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This thesis aims to illuminate, through the lens of Murphy’s interpretation of Weber’s theory of social exclusion, contemporary challenges faced by the South African accounting profession pertaining to the shortage of professional accountants. In particular, increasing the throughput of students to the profession (Paper 1), member recruitment (Paper 2) and racial transformation of the profession (Paper 3) are considered. Paper 1 provides additional validity for the technique of biodata-based selection through the use thereof to differentiate between students in a dual medium university who will, or will not, complete their accounting education programmes in a society exhibiting tacit exclusionary closure. The models development suggested that education and language remains a tacit form of social exclusion of Blacks in the South African accounting profession. Paper 2 suggests that SAICA is the students’ preferred choice of professiona l accounting association, regardless of demographic group. The students appear to hold a collective view of the accounting profession. Consequently, in an environment characterized by the significant exclusionary closure achieved by a particular association, competing associations may need to look beyond marketing the attributes of the association to students and perhaps consider challenging the colonization of higher education by the dominant association. Competing associations, with their less onerous education requirements, should additionally consider promoting the alternate pathways to the profession they may offer to the Black students tacitly excluded from the dominant association, SAICA, on the basis of their inability to access to a quality education. An ideological challenge facing professional accounting associations in post-Apartheid South Africa, is racial transformation of the profession. Paper 3 explored the success or otherwise of the transformation projects implemented by SAICA through the lens of impression management and the use of voluntary disclosure. Given the disconnect between the slow pace of racial transformation achieved and the perceived ‘success’ of the profession transformation initiatives both in South Africa and abroad, it is suggested that the projects may have served more as a tool to manage the state’s impression of transformation, rather than achieving sufficient student outputs to redress the racial imbalances in the profession. Consequently, significant expansion and / or revision of these projects are encouraged.
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Bromér, Niklas, and Barwin Kuchak. "Förändringar i redovisningsbranschen och dess inverkan på redovisningskonsultens yrkesroll och yrkesidentitet." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-11042.
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Syfte: Syftet med denna studie är att se hur yrkesrollen och yrkesidentiteten hos redovisningskonsulter förändras på grund av de externa förändringar som ständigt sker i branschen. Teoretisk ansats: Litteraturgenomgången är uppbyggd kring två delar. Den första är yrkesrollen och den andra är yrkesidentiteten. Metodologi: Studien använder sig utav en kvalitativ metod för att skapa en förståelse kring hur redovisningskonsulterna själva ser på hur förändringarna har påverkat deras yrkesroll och yrkesidentitet. Slutsatser: Slutsatsen som denna studie har kommit fram till är att fyra externa förändringar: auktorisationen av redovisningskonsulter, införandet av Reko, avskaffandet av revisionsplikten och införandet av K2 och K3 regelverken påverkar redovisningskonsulternas yrkesroll och yrkesidentitet. De har fått en utbredd yrkesroll och den sociala biten har blivit viktigare och även de personliga egenskaperna har förändrats.Aim: The aim of this study is to see how the professional role and professional identity of accounting consultant's changes due to the external changes that constantly occur in the accounting profession. Theoretical approach: The literature review is structured around two parts. The first is the role of the professional and the other is professional identity. Methodology: The study uses a qualitative method to create an understanding of how accounting consultants themselves look at how the changes have affected their professional role and professional identity. Conclusions: The conclusion of this study has concluded these four external changes: the authorization of accountants, the introduction of Reko, the abolishment of audit requirement and introduction of K2 and K3 regulations affecting accounting consultants' professional role and professional identity. They have a more widespread professional role and the sociability has become more important and also the personal characteristics have changed.
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Nilsson, Sofie, and Emma Olsson. "Getting well by getting together : how organizational culture influence auditors’ well-being." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12231.
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På senare år har sjukskrivningarna i Sverige ökat på grund av arbetsrelaterad stress, vilket tros bero på den ökade stressen i dagens samhälle. Forskning visar att arbetsrelaterad stress ofta drabbar individer som har kontakt med och ansvarar för människor. Det kan bero på att tidigare forskning inom well-being, välmående, främst har riktats mot läkarkåren. Eftersom revisorer, precis som läkare, anses vara en profession av många, finns det incitament att även studera revisorers well-being. Tidigare forskning har påvisat att organisationskulturen både kan ha en positiv och en negativ inverkan på en individs well-being, vilket medför att vi har valt att studera hur olika organisationskulturer inom revisionsbyråer påverkar revisorns wellbeing. Genom att i ett första skede genomföra pilotintervjuer med revisorsassistenter, har detta gett oss en god inblick i deras arbetssituation, vilket har bistått oss i utformandet av en enkät. Denna enkät har sedan skickats ut till samtliga identifierbara godkända och auktoriserade revisorer i Sverige. Av 2 738 utskick fick vi 262 stycken svar, vilket motsvarar en svarsfrekvens på 9,6 %. Med hjälp av den teoretiska referensramen har sex stycken hypoteser utformats. För att testa dessa har vi valt att analysera våra resultat genom att utföra statistiska analyser. Vi har i vår studie kunnat konstatera att det finns indikationer på att en kollektivistisk organisationskultur, hierarchy culture och adhocracy culture har en positiv inverkan på revisorns subjektiva well-being. Dessutom har vi även kunnat konstatera att det finns indikationer på att market culture och en individualistisk organisationskultur har en negativ inverkan på revisorns subjektiva well-being. En begränsning med vår studie är att den endast innefattar godkända och auktoriserade revisorer i Sverige. Begränsningen medför dock att vi kan bidra med ny kunskap inom en tidigare relativt ostuderad kontext.During the past years the absence from work due to work-related stress has increased in Sweden, which is assumed to have something to do with the increased stress in society. Previous research has shown that work-related stress often affects individuals who have some kind of contact with other people and also have a responsibility towards them. This might be a reason for why previous research has focused mainly on doctors, when it comes to studies on well-being. Since auditors, just like doctors, are believed to be a profession, it would also be interesting to study auditors’ well-being. Previous research has shown that the organizational culture can have an impact on the individual’s well-being. This is why we have chosen to study how different organizational cultures within audit firms affect auditors’ well-being. We started our research by conducting pilot interviews with assistant auditors, to give us a good overview of their work situation. This led to the construction of a survey, which has been distributed to all approved and authorized auditors in Sweden. We have sent 2 738 questionnaires and received 262 responses, which is a response rate of 9,6 %. By the help of the theoretical framework, we constructed six hypotheses, which have been tested by statistical analyses. One conclusion is that we have found indications that a collectivistic organizational culture, hierarchy culture and adhocracy culture have a positive effect on the auditors’ subjective wellbeing. We can also conclude that there are indications that market culture has a negative effect on the auditors’ subjective well-being. A limitation with this study is that it only includes approved and authorized auditors in Sweden. The limitation, however, enabled us to contribute with new knowledge within a previously somewhat unstudied context.
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Farahbakhsh, Arman, and Adam Elshani. "Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time." Thesis, Karlstads universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-48058.
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The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior research has revealed that a tolerant approach of teaching has beneficial impacts regarding corporative efficiency since it leads to a greater chance to adapt to environmental changes compared to a conservative approach of teaching.1Correspondingly, a conservative approach tends to result into limitations concerning creativity and innovation associated with an individual level. Accordingly, this paper has flourished a deeper understanding of the apprenticeship process by addressing insights and identifying reasons for why accounting firms which are examined in this study might possibly prefer a conservative approach instead of a tolerant approach given the comparative advantages related to a tolerant approach of teaching during the apprenticeship process. Aligned with this presented purpose, twelve semi-structured interviews were conducted within four different accounting firms located in Sweden; where one half of the respondents were newly graduated accountants while the other half supervisors. Through the identification of linguistic patterns stated during the interviews; we finally reached the conclusion that practical consistency and corporate values were arguments demonstrated in favor of applying a conservative approach during the apprenticeship process, while educational and technical reasoning was determinant factors for preferring a tolerant approach of teaching.
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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. https://arro.anglia.ac.uk/id/eprint/702312/1/Ishaque_2017.pdf.
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This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests. Extant literature suggests that the prevalence of said problem is attributable to the ineffective management of conflicting interests – the existing procedures do not account, sufficiently, for the accounting professionals’ independence in fact. This research builds, primarily, on the work of Moore, Tanlu and Bazerman (2010) and Guiral, Rodgers, Ruiz and Gonzalo (2010). Although they attempted to address the professionals’ independence in fact by examining the psychological and cognitive impacts of conflict of interests, there still is a lack of understanding about the interaction of conflict of interests with decision-making. Consequently, there have been repeated calls for more research to understand how conflict of interests operates at the level of an individual accounting professional. Accordingly, this study is aimed at examining the process through which conflict of interests affects accounting professionals’ decision-making behaviour. To achieve this aim, a cognitive approach has been developed through integration of social cognitive theory and throughput model of decision-making.
This research adopts a quantitative approach to investigation and the data have been collected by conducting a quasi-experiment with 105 professionals from the Big Four accounting firms in the UK. Likert-type items/scales are used to record data as the professionals’ self-reports on their perceptions and behaviour. Partial Least Squares-Path Analysis has been implemented for data analysis and hypotheses testing. Following the post-positivists stance, the concern is ‘failure to reject’ a hypothesis rather than ‘proving’ it. The empirical results provide that the professionals’ positive outcome expectancy of compliant decision-making (POE), perceived difficulty in making compliant decisions (PD) and ethical judgements (EJ) play mediating role in the relationship between conflict of interests (CoI) and the likelihood of deviant decision-making behaviour (DD). The low POE, high PD and less EJ are evidenced to be the situational cognitive predictors and the high propensity to morally disengage (PMD) the dispositional cognitive predictor of DD. Decision-making behaviour is evidenced to be prone to bias due to the significant role of POE and PD in the decision-making process. These results suggest that the process through which CoI affects accounting professionals’ decision-making behaviour is governed through the agency of their POE, PD and EJ. During this process, CoI plays biasing role and due to which the deviations from compliant behaviour might occur even undesirably. Therefore, DD is high in case of the professionals who perceive the negative outcomes of compliant decision-making to outweigh its positive outcomes, perceive high difficulty in making the given compliant decision, form a judgement that deviant decision choice is the most ethical and have high propensity of considering unethical behaviour as acceptable. Thus, in the events of conflict of interests, the likelihood of deviant behaviour can be reduced through encouraging amongst professionals the high POE, low PD, high EJ and low PMD.
This study holds significance since it provides the much-needed empirical evidence for the role of accounting professionals’ cognitive processes in the relationship between conflict of interests and their decision-making behaviour. The cognitive approach adopted in this study provides a novel perspective for investigating the decision-making process. Moreover, the robust experiment employed for data collection adds to the extant research that lacks in experimental scenarios for addressing conflict of interests. Since all the insights revealed by this study’s results are relevant to the professionals’ state of mind, these insights can be combined to strengthen their independence in fact – to this end, I have proposed a behavioural framework to complement the accounting firms’ current efforts for managing conflict of interests. On a practical level, the professional accounting firms, the accounting professionals, the regulators and the other relevant professions can use this study’s findings and the new knowledge for making better decisions and to improve their policies.
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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. http://arro.anglia.ac.uk/702312/.
Full textAbstract:
This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests. Extant literature suggests that the prevalence of said problem is attributable to the ineffective management of conflicting interests – the existing procedures do not account, sufficiently, for the accounting professionals’ independence in fact. This research builds, primarily, on the work of Moore, Tanlu and Bazerman (2010) and Guiral, Rodgers, Ruiz and Gonzalo (2010). Although they attempted to address the professionals’ independence in fact by examining the psychological and cognitive impacts of conflict of interests, there still is a lack of understanding about the interaction of conflict of interests with decision-making. Consequently, there have been repeated calls for more research to understand how conflict of interests operates at the level of an individual accounting professional. Accordingly, this study is aimed at examining the process through which conflict of interests affects accounting professionals’ decision-making behaviour. To achieve this aim, a cognitive approach has been developed through integration of social cognitive theory and throughput model of decision-making. This research adopts a quantitative approach to investigation and the data have been collected by conducting a quasi-experiment with 105 professionals from the Big Four accounting firms in the UK. Likert-type items/scales are used to record data as the professionals’ self-reports on their perceptions and behaviour. Partial Least Squares-Path Analysis has been implemented for data analysis and hypotheses testing. Following the post-positivists stance, the concern is ‘failure to reject’ a hypothesis rather than ‘proving’ it. The empirical results provide that the professionals’ positive outcome expectancy of compliant decision-making (POE), perceived difficulty in making compliant decisions (PD) and ethical judgements (EJ) play mediating role in the relationship between conflict of interests (CoI) and the likelihood of deviant decision-making behaviour (DD). The low POE, high PD and less EJ are evidenced to be the situational cognitive predictors and the high propensity to morally disengage (PMD) the dispositional cognitive predictor of DD. Decision-making behaviour is evidenced to be prone to bias due to the significant role of POE and PD in the decision-making process. These results suggest that the process through which CoI affects accounting professionals’ decision-making behaviour is governed through the agency of their POE, PD and EJ. During this process, CoI plays biasing role and due to which the deviations from compliant behaviour might occur even undesirably. Therefore, DD is high in case of the professionals who perceive the negative outcomes of compliant decision-making to outweigh its positive outcomes, perceive high difficulty in making the given compliant decision, form a judgement that deviant decision choice is the most ethical and have high propensity of considering unethical behaviour as acceptable. Thus, in the events of conflict of interests, the likelihood of deviant behaviour can be reduced through encouraging amongst professionals the high POE, low PD, high EJ and low PMD. This study holds significance since it provides the much-needed empirical evidence for the role of accounting professionals’ cognitive processes in the relationship between conflict of interests and their decision-making behaviour. The cognitive approach adopted in this study provides a novel perspective for investigating the decision-making process. Moreover, the robust experiment employed for data collection adds to the extant research that lacks in experimental scenarios for addressing conflict of interests. Since all the insights revealed by this study’s results are relevant to the professionals’ state of mind, these insights can be combined to strengthen their independence in fact – to this end, I have proposed a behavioural framework to complement the accounting firms’ current efforts for managing conflict of interests. On a practical level, the professional accounting firms, the accounting professionals, the regulators and the other relevant professions can use this study’s findings and the new knowledge for making better decisions and to improve their policies.
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Wessels, Philippus Lodewikus. "A framework for the integration of information technology in the education of professional accountants at South African universities." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/1349.
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Thesis (PhD (Accountancy))--University of Stellenbosch, 2006.ENGLISH ABSTRACT: The accountancy profession operates within an environment that is changing at a rapid pace. It is the responsibility of the profession to ensure that all its members (including future members) meet the expectations placed on them by the users of their services. Professional accountants need to stay relevant in this changing environment that may require them to change or adapt the services they offer to their clients. It is the responsibility of professional accountancy bodies to strategically plan for these changes to ensure that members that join the profession posses the required knowledge and skills to be relevant and to stay relevant within the environment they operate in. One of the key drivers of change in the environment has been identified as the advances in information and communication technologies. Information and communication technologies have an impact on the role that accountants play in the environment (i.e. what they do) as well as on how they perform their role (i.e. how they do it). The main aim of this research was to determine if, and to what extent, students, that have completed their formal education and enter the profession as trainee accountants, possess the knowledge and skills to enable them to interact with and use information technology to be regarded as competent accountants within the South African business environment. Accountants are educated in South Africa at universities that offer programmes that have been accredited by a professional accountancy body as well as through practical training offered by training organisations. During this education process, accountants are imparted with the knowledge and skills as prescribed by the professional accountancy body so that they can join the profession as competent accountants. This research showed that there are serious shortcomings in the formal education of students regarding information technology that results in students entering the profession as trainee accountants not being competent in using information technology. The reasons for students not being competent in information technology are: • the lack of clear guidance on the IT skills required of students completing their formal education because of professional accountancy bodies setting IT syllabi that are too vague and/or concise; • ignorance of the demands on trainee accountants as to the IT skills they require to be competent in the South African business environment; and • the lack of proper IT training offered by South African universities that deliver trainee accountants that possess a limited range of IT skills that may not be relevant to the environment students will function in. Through a survey the perceptions of role-players at South African universities on the strategies that universities would have to employ to ensure that the students they deliver to profession, acquire the relevant IT skills to be competent in the use of information technology, were determined.
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Maltese, Jaclyn R. "Accounting Violations : a study of how accountants at Enron and Parmalat violated their professional duties and how the government can enforce those violations /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_malte_study.pdf.
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Coffey, Amanda Jane. "Double entry : the professional and organizational socialization of graduate accountants." Thesis, Cardiff University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295114.
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Adjei-Kusi, Kojo. "Lifelong learning among accountants : exploring the links with professional identity." Thesis, Keele University, 2018. http://eprints.keele.ac.uk/5161/.
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This thesis explores links between lifelong learning and professional identity among a group of eighteen accountants working across three countries between 2013 and 2016. The substantive aim of this study was to contribute to existing but limited literature on lifelong learning in accountancy, by exploring ways in which professional identity features in decisions around lifelong learning. Current literature tends to focus primarily on either lifelong learning or professional identity, in which lifelong learning usually relates to CPD. However, the importance of the accountancy profession as a core institution linking state and society (a Durkheimian concept of ‘profession’) makes considerations of its learning and professional aspects important as part of a learning society. Data for this study were collected through six semi-structured interviews and thirteen separate open-ended self-administered questionnaires. The respondent accountants, drawn from UK, Ghana, and Canada had varying levels of experience, worked in different economic sectors, and were all undertaking varied forms of lifelong learning. The data obtained were analysed thematically in the main, but also drawing heavily on Bourdieu’s Theory of Practice to focus on the individual negotiation of constraining institutional structures. I find that, for these accountants, lifelong learning is an inseparable component of their professional identities; hence, they strive to be tactical in managing short-term constraints, assume much responsibility, and adapt to change in their learning practices. Through these strategies, they buy and consolidate their positions in this changing and competitive field. I argue that it is this constant process of capital negotiation that confers ‘professional’ status – that is, part of the group of experts serving as a link between state and citizenry. I hope this research will inform policy makers and inspire future researchers for further exploration.
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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.
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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.
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Timhagen, Marina, and Fanny Wester. "Digitaliseringens påverkan : en kvalitativ studie av företag inom redovisningsbranschen." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-13035.
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Det är inte mycket i vår vardag som undkommit att påverkas av digitaliseringens framfart. Mycket handel sker idag över internet och våra bankärenden görs idag allt mer frekvent genom mobiltelefonen. Utvecklingen pekar mot att konsumenter av olika produkter och tjänster blir allt mer digitala i sin relation med olika organisationer. När konsumenternas beteenden ändras påverkas även företagen som tillhandahåller de olika produkterna och tjänsterna.Denna trend har kunnat uppmärksammas i redovisningsbranschen. Allt fler digitala tjänster har på senare tid dykt upp på den svenska marknaden i form av bokföringsappar och förenklade program som ska underlätta för företagare att själva sköta sin bokföring. Den här studien syftar därför till att studera fenomenet. Studien uppmärksammar hur olika aktörer i branschen ställer sig till förändringarna genom att belysa vilken strategi och eventuella förändringsprocesser de har gentemot digitaliseringens möjligheter och utmaningar. Redovisningsbranschen tillhör en gren inom affärsprofessionalismen som är en svag form av profession. Därför har forskning kring både maskinbyråkratier och professioner varit av relevans för utformandet av studiens referensram där vi tar upp olika sätt digitaliseringen påverkat dessa typer av organisationer.Studien syftar till att belysa hur redovisningsbranschen reagerar på och väljer att bemöta digitaliseringens utmaningar och hur strategierna skiljer sig åt beroende på hur de ställer sig till utvecklingen. Vi har valt en kvalitativ metod till studien och har genomfört semistrukturerade intervjuer med sju stycken auktoriserade redovisningskonsulter på olika redovisningsbyråer i Västra Götaland. Resultatet av vår studie visar att strategierna för att bemöta digitaliseringen skiljer sig åt mellan byråer och vi har kunnat urskilja tre dominerande strategier som vi redogör för i vår analys. Vi har i studien även kunnat observera att vissa delar hos redovisningsbyråerna skiftar från att vara professionellt strukturerade till att anamma egenskaper från maskinbyråkratin vid förändringsprocesser gentemot digitaliseringen.It is not much in our everyday lives that escapes to be influenced by the progress of digitization. Much trade is today done over the internet, and our banking errands are being made more frequently through smartphones. The trend indicates that consumers of different products and services are becoming increasingly digital in their relationship with different organizations. But a change in consumer behavior also affects companies that provide the different products and services.This trend has been observed in the accounting profession. Many digital services have recently appeared in the Swedish market in form of apps and simplified programs that will make it easier for business owners to manage their bookkeeping themselves. This study therefore aims to study that phenomenon. The study draws attention to how different actors in the profession adapt to the changes by highlighting the strategy and possible change processes they proceed to face the potentials and challenges of digitization. The accounting profession belongs to a branch of business professionalism, which is a weak form of profession. Therefore, research on both machine bureaucracies and professions has been relevant to the design of the study's reference framework, where we address the different ways digitization influences these types of organizations.The propose of the study is to highlight in which ways the accounting profession reacts and chooses to respond to the challenges of digitization and how the strategies differ depending on their attitude towards the development. We have chosen a qualitative method to our study and have conducted semi-structured interviews with seven certified accounting consultants at various accounting agencies in Västra Götaland, Sweden. The result of our study shows that the strategies for managing the digitization differ between agencies and we have been able to distinguish three dominant strategies that we describe in our analysis. We have also observed that certain parts of the accounting agencies shift from being professionally structured to acquire some characteristics from machine bureaucracies in the change processeses towards the digitization.This study will hereafter be in Swedish.
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Dondeyne, Christophe. "La légitimité du contrôleur de gestion dans le secteur public : le cas d'une organisation publique professionnelle, le CEA." Thesis, Montpellier 2, 2014. http://www.theses.fr/2014MON20224/document.
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Depuis plus de dix ans, l'émergence des pratiques de contrôle de gestion en environnement public ont donné lieu à de nombreuses contributions dont certaines abordent le rôle des contrôleurs dans cette dynamique de changement.L'objectif de ce travail est de comprendre les déterminants de la légitimité des contrôleurs de gestion dans cet environnement et de déterminer comment les individus qui incarnent cette fonction ont pu « survivre » jusqu'à présent dans des organisations d'ordinaires hostiles au contrôle. Nous nous appuyons pour cela sur une étude de cas que nous avons mené auprès du Commissariat à l'Energie Atomique et aux Energies Alternatives. Quatre profils-types de contrôleurs y sont étudiés : le jeune premier, le nouveau converti, le caméléon et le conseiller du roi.Ce travail de recherche contribue donc à enrichir la connaissance de la fonction de contrôleur en liant notamment les différentes composantes de l'activité des contrôleurs autour de la recherche quotidienne de légitimité. Il permet également d'approfondir le rôle du contrôleur et de resituer l'individu dans le processus d'institutionnalisation du contrôle et dans la mise en œuvre du nouveau management publicFor more than ten years, the development of management control practices inpublic sector gave rise to many researches which some, focus on role that accountants play.The aim of this paper is to understand the determinants of management accountants' legitimacy in professional bureaucracies and to define how individuals, who embody this function, had survived in this unfriendly environment. From a case study at the French Atomic Energy Commission, we highlight four profiles of management accountants: the young novice, the new convert, the chameleon and the king's advisor.The results show that the legitimacy of the controllers should not be studied through his generic definition. Instead, it must be considered as a polymorphic judgment based on manifold determinants. It also allows to replace the individual at the center of the study field of the new managerial practices in public organizations
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Ross, Kathleen Annette. "The interaction of continuing professional development and identity : the experiences of women professional accountants in Canada." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3395.
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Continuing professional development (CPD) is a requirement for accountants to maintain their professional designation, ideally it may be used to assist in progression within the field; yet there is very little research on CPD for accountants and research that has focused on the interaction of experiences and identity is particularly scarce. This thesis, underpinned by a feminist view, undertook an interpretive analysis of oral history interviews provided by sixteen women in British Columbia. This study found that CPD, rather than assisting in building the professional identity and improving a professional’s standing, may work to maintain the status quo in the accounting field and retain the gendered hierarchy within the accounting profession. The study provides further support to indicate that professional identity both influences, and is influenced by, other identities and further explores the differences between identity, habitus and roles. Capitals available to women that should aid in their progression in the accounting field are dependent both on their place within the accounting field itself and their position in other fields; the need for capitals goes beyond what is necessary within the field itself as the interaction with other identities and other fields plays an important role in the quest for, as well as successful utilization of capitals. The need for capitals is also affected by an accounting field that is not homogenous and heterogeneous subfields are influential in identification of successful capitals. The manner in which CPD is used relates to a professional’s place within the field, with those already near the top of the field focusing more on social capitals and those nearer the middle or bottom of the field focusing on the cultural capitals provided. The structured and structuring aspects of CPD work within the professional accounting field to maintain the gendered and hierarchal nature of the field.
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Lucas, Nicholas. "Commercialism or Professionalism among Auditing Leaders." Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/772.
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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucfBachelors
Business Administration
Accounting
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Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.
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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
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Sian, Suki. "The professional project : the case of accountancy in Kenya." Thesis, University of Aberdeen, 2006. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153265.
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This thesis charts the rise of professional accountancy in Kenya. The study sets out to examine: how the market for the provision of accountancy services was controlled in colonial Kenya; how the exclusionary practices of the expatriate accountants in colonial Kenya were reversed after independence; how the process of indigenous professionalisation in the 1970s was implemented and the extent to which the model of professionalisation adopted here deviates from others to be found in the literature. As far as possible, the study draws upon archival sources of data mainly to be found in Kenya. However, given the scarcity of such historical data and the relatively recent passage of Accountants’ legislation in 1977, the study also utilises oral history data to add density and detail. The Kenyan professionalisation trajectory is a product of the changing social, political and economic environment from within which it emanates. The study finds that at various points in the history of the Kenyan project, different groups of accountants adopted different closure strategies. In colonial Kenya, the expatriates mounted exclusionary closure and attempted to exclude unqualifieds on the basis of competence and non-whites on the basis of race. After independence, prompted by the state, Africans were encouraged to train for accountancy in the belief that successful Africanisation would permit the excluded Africans to “bite into” the privileges enjoyed by the expatriate accountants, effectively mounting inclusionary usurpation. Finally, both exclusionary and inclusionary strategies were adopted at different points in the processes leading to the formation of ICPAK (the Institute of Certified Public Accountants of Kenya) in order to command control of the profession.
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McGregor, Calvert. "An investigation of organizational-professional conflict in management accounting." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49857.
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A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting.
Questionnaires were mailed to 599 members of the National Association of Accountants. A 47-percent response provided a usable sample of 281, of whom 201 are management accountants. Variables measured included organizational commitment, professional commitment, and conflict between accountants and their supervisors regarding the professional status of management accounting (SSCON), which are hypothesized antecedents of OPC; OPC itself; and job satisfaction and turnover intent, which are hypothesized consequents of OPC.
The correlation and regression models depicting the hypotheses were supported by the data, and all were significant at alpha=0.05, with the relationships · i in the predicted direction. A path model, which depicts hypothesized relationships as causal linkages was constructed and tested. The model was supported by the data: OPC explained 16 percent of the variance in turnover intent for non·CMAs, 23 percent for CMAS; and it explained 15 percent of the variance in job satisfaction for non-CMAS, ll percent for CMAS.
The hypothesized antecedents of OPC explained 38 percent of the variance in OPC for non·CMAs, 45 percent for CMAS. The variable SSCON, which has not appeared in previous studies, was a significant predictor of OPC (p = 0.004) for CMAS, but it was not significant (p = 0.059) for non-CMAS. The most important predictor of OPC turned out to be organizational commitment, which was highly significant for both groups: p < 0.0001 for non-CMAS, and p = 0.0002 for CMAS.Ph. D.
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Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.
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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.
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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is used as the main framework to identify key issues that lead firms to resemble each other. Legitimacy and stakeholder analysis are adopted as a supplement of institutional analysis to explain how accounting firms respond to influences brought by legitimate concerns and interest groups, which has constructed this multi-framework. This thesis is conducted through 35 semi-structured interviews. Interviewees are invited from different scales of Chinese accounting firms on a top-down basis. Documentary review is used as a supplement of the interviews. Thematic analysis is employed to elaborate on how institutional drivers shape EA across different categories. This thesis has identified that clients’ demands tend to be the key for (not) adopting EA, which can be reflected through participants’ knowledge structure, education and training, practices and the adoption of practical guidelines – this leads to the branding effects of EA in the Big Four, which reflects a practical gap between the Big Four and domestic firms. More specifically, this thesis has reasserted that organizations tend to model themselves on others perceived to be successful in response to certain uncertainty; whereas the clarity of ‘successful organizations’ and ‘uncertainty’ becomes the key institutional driver for firms (not) adopting EA practices. As a supplementary framework, stakeholder and legitimacy analysis tends to reflect how EA is perceived and influenced through different interested parties. In general, this thesis has demonstrated a rather low environmental awareness amongst the Chinese accounting profession, suggesting that EA is developed to enable instead of offsetting the inequity between the Big Four and domestic firms.