To see the other types of publications on this topic, follow the link: Professional accountant.
Journal articles on the topic 'Professional accountant'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Professional accountant.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Boharu Mircea, Mihaela-Raluca, Andreea-Cristina Savu, Leliana Diana Bolcu, and Deian Nicolic. "Evolution and Professional Revolution for Accounting Professionals." Valahian Journal of Economic Studies 13, no. 1 (April 1, 2022): 67–74. http://dx.doi.org/10.2478/vjes-2022-0007.
Full textAbstract:
Abstract The role of the professional accountant has evolved with the development of accounting science. During this process, the professional accountant should not limit his training to only university courses, as his performance is linked to the continuous development of his skills and knowledge in the field. The current economic context outlines the necessity for a new type of professional accountant, one who is constantly up to date with legislative changes, always ready to implement aid schemes offered by the state, always able to support the business environment affected by the crisis. Considering all these aspects, the objectives of this article are directed towards answering the following questions: Can professional development and coordination by professional bodies prepare the accounting profession for the future? What are the conditions for professional evolution and professional revolution, considering extreme changes? Does personal responsibility for lifelong learning and career development represent necessary conditions for professional evolution? How can the professional evolution of the accountant be supported by professional associations? The methodology of the research is based on approaching the problem both theoretically and practically by studying the literature and analysing the legislation and the application of international standards in the field. A possible result of this article would be the estimation of the extent to which a coordinated professional development should be based on professional training, which triggers the challenges that professional accountants must face, and how professional bodies could intervene in the processes by updating the regulations, determining, thus, successful coordination within uncertain future scenarios.
2
Shah Ismail, Mohd Hafizuddin, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, SPI 1 (March 15, 2019): 27–36. http://dx.doi.org/10.32861/jssr.spi1.27.36.
Full textAbstract:
Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
3
Hafizuddin Shah Ismail, Mohd, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 894–903. http://dx.doi.org/10.32861/jssr.spi5.894.903.
Full textAbstract:
Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
4
Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.
Full textAbstract:
A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
5
Srirejeki, Kiky, Saras Supeno, and Agus Faturahman. "Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant." Binus Business Review 10, no. 1 (March 31, 2019): 11–19. http://dx.doi.org/10.21512/bbr.v10i1.5232.
Full textAbstract:
The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
6
Roberts, Diane H. "U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870." Accounting Historians Journal 47, no. 2 (August 28, 2020): 21–33. http://dx.doi.org/10.2308/aahj-17-006.
Full textAbstract:
ABSTRACT “Accountant” and “Accountant, Public” listings in New York and Philadelphia city directories from 1850 to 1870 were used to explore accountants' practice conditions and whether their children also became accountants. Children are likely to pursue parental occupations if economic conditions experienced during childhood are positive. Record linkage methodology connected the accountants in Littleton's (1942) compilation of 123 accountant city directory listings and the additional 21 accountants located during research with census and other records showing occupation and kinship information. While no elite accountant community existed, successful accountants remained accountants and passed their accountant occupation onto sons. Other accountants successfully changed occupations and their sons adopted those jobs. Overall, 36 percent of these accountants were immigrants, with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities.
7
Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.
Full textAbstract:
Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.
8
SETIANY, Erna, Nurul HIDAYAH, and Anees Janee ALI. "IMPROVEMENT OF COMMUNICATION SKILL FOR MILLENNIALS ACCOUNTANT." ICCD 3, no. 1 (October 27, 2021): 354–58. http://dx.doi.org/10.33068/iccd.vol3.iss1.378.
Full textAbstract:
The purpose of implementing this community service program is to improve the ability of prospective professional accountants to communicate well. Through this effort their communication skills and professionalism can be improved. Thus, this community service program can be seen as an effort to improving the ability of millennials accountant to hone their communication skills in a professional manner. Millennial career expectations can be seen as a system of norms, values, and beliefs (Suchman, 1995) which characterize members of this new generation of accountants. Millennials do not have as much loyalty as the previous generation. This cannot be ignored by accounting companies when they compete to recruit good candidates. Therefore, becomes important to discuss improving communication skills for accounting students so that they can overcome the obstacles of communication as accountant professionals.Outreach targets in the community service program that will be carried out within the Mercu Buana University for these accountant millennials are millennials accountants get knowledge about how to communicate professionally, and millennials accountants can develop themselves professionally in order to achieve career success as accountants. The implementation of the Community Service Program will be held around June 5-15, 2019 by involving the PPM Team and assisted by Students. Activities will be carried out Universitas Mercu Buana. The types of activities carried out were in the form of seminars and explained the material on how to improve the communication skills of millennial accountants.
9
Lira, Thais Alves, Francisco Patrik Carvalho Gomes, and Nayane Thais Krespi Musial. "Professional skills and competencies required of accountants." Revista Catarinense da Ciência Contábil 20 (December 29, 2021): e3227. http://dx.doi.org/10.16930/2237-7662202132272.
Full textAbstract:
The research aims to analyze the patterns of similarities of skills and abilities signaled in job advertisements for an accountant position, from the guidelines of the International Federation of Accountants (IFAC), under the light of signaling theory. To achieve the objective, a content analysis was carried out on 200 job advertisements for an accountant position on the “Catho” and “LinkedIn” websites. Through descriptive statistics, the competencies and skills most demanded by the market were identified and later, with cluster analysis, the advertisements from different organizations were grouped. The study shows, as requirements for hiring, professionals who demonstrate, in addition to the technical skills exclusive to Accountants, emerging skills, such as critical thinking, problem solving and teamwork. Three job profiles were highlighted based on the competencies/skills that companies require when hiring accountants: languages; financial reporting and taxation, accounting management. The contribution of this research is to provide institutions, educators and professionals in the area, with insights into the requirements demanded by the job market for accounting professionals, and they can use this information for a constant professional update, aiming to meet the real needs of companies.
10
Kesselly, Jerome M. "The Role Professional Accountant Firms play within the Liberian Market in Terms of Strategic Implementation of Financial Statement Audit." TEXILA INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH 9, no. 1 (January 28, 2022): 112–19. http://dx.doi.org/10.21522/tijar.2014.09.01.art011.
Full textAbstract:
The study has evaluated the role Professional Accountant Firms play in the Liberian market and to understand the strategic tools used in implementing financial statement Audits [1]. A deductive approach was adopted, and information was collected from thirty respondents via Unstructured face-to-face interviews. Purposive sampling was engaged as this technique aided the cognizant arrangement of targeted respondents (Audit Associates, Staff Auditors, Semi Senior Auditors, Senior Auditors, Asst. Audit managers, Audit Managers, and Audit Partners). The findings show that Professional Accountant Firms in Liberia play a positive and significant role in the Liberian market. Professional Accountant Firms make great contributions in keeping Liberian businesses at full compliant with international financial reporting standards, legal and regulatory requirements, and their own policies and procedures. It is recommended that to be more efficient, Liberian businesses should embrace the role Professional Accountant Firms play within the Liberian market. It is concluded that the Liberia Institute of certified Public Accountants (LICPA) should strengthen, trained, and Licensed all Professional Accountant Firms to meet the growing need of the Professional Accounting industry in the Country.
11
Pangestu, Juan Carlos, Phebyana Margaretha, and Tristian Valentino. "Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia." Owner 6, no. 2 (April 6, 2022): 1867–79. http://dx.doi.org/10.33395/owner.v6i2.809.
Full textAbstract:
Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.
12
Putra, Adrie. "ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS." Jurnal Ekonomi : Journal of Economic 12, no. 01 (May 10, 2021): 56–67. http://dx.doi.org/10.47007/jeko.v12i01.4001.
Full textAbstract:
This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants.The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents.The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant.This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant.Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents.Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality.
13
Hutagalung, Kristin Marito, and Esa Setiana. "Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional dan Pertimbangan Pasar Kerja dalam Pemilihan Karir sebagai Akuntan (Studi empiris pada Mahasiswa Jurusan Akuntansi Universitas Negeri)." LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) 4, no. 2 (August 30, 2021): 94–113. http://dx.doi.org/10.30596/liabilities.v4i2.7761.
Full textAbstract:
The problem in this research is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.
14
Susilawati, Neni, Raxel Edo Bramasta, Murwendah, and Arfah Habib Saragih. "Evaluating Indonesia's Presumptive Tax Policy on Accountant Professional Services." Information Management and Business Review 13, no. 4(I) (March 8, 2022): 1–10. http://dx.doi.org/10.22610/imbr.v13i4(i).3268.
Full textAbstract:
There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.
15
Muzayyanah, Muzayyanah. "DETERMINAN PEMILIHAN KARIR AKUNTAN." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 5, no. 2 (October 30, 2021): 29–33. http://dx.doi.org/10.30871/jama.v5i2.3526.
Full textAbstract:
The goal of this research is to find out what factors influence accounting students' decision to pursue a career as an accountant (public accountants, corporate accountants, teaching accountants, government accountants). The variables of consideration of the job market, work environment, financial rewards/salaries, and professional training are used to measure the factors that influence career choice. The respondents for this study were 72 accounting students from Muhammadiyah University of Cirebon's regular class who were in their 5th and 7th semesters. Multiple regression analysis with SPSS version 22 was used as the analytical method in this study. The findings revealed that labor market considerations, financial/salary rewards, and professional training had no significant impact on accounting students' decision to become accountants, whereas the work environment had a significant impact. accounting in order to pursue a career as an accountant.
16
Mukmin, Mas Nur, and Hesti Wulansari. "AKUNTABILITAS KINERJA AKUNTAN PENDIDIK BERDASARKAN KOMPETENSI AKUNTAN DAN ETIKA PROFESIONAL ( Studi Empiris Pada Perguruan Tinggi Swasta di Bogor )." JURNAL AKUNIDA 3, no. 2 (December 28, 2017): 56. http://dx.doi.org/10.30997/jakd.v3i2.979.
Full textAbstract:
This research has purpose to know influence of competence accountant educator, professional ethics accountant performance of educator accountant at private university in Bogor. Population that is accountant educator. Samples amounted to 75 respondents from 9 private universities Bogor. Sampling method this research using non probability sampling. The analytical method used this research validity test, reliability test, classical assumption test, multiple regression analysis, coefficient of determination (R2), F test and T test. Based the results the research, it is known that the competence of educators accountant simultaneously and partially influence the accountability of the accountant's performance of educators, professional ethics simultaneously influence but not partially influence the accountant's performance accountant accountability. Contribution amount influence of competence of educator accountant, professional ethics can use to explain accountant performance of 46.7 percent.Keywords: Competence, professional ethics, performance accountability
17
Honorio, Filippi Mickael Martini, Elvis Joel Rodrigues da Silva, Silvana Anita Walter, and Sidnei Celerino da Silva. "Public perception of the accounting professional through the movie “The Accountant”." Revista Catarinense da Ciência Contábil 21 (February 11, 2022): e3225. http://dx.doi.org/10.16930/2237-7662202232252.
Full textAbstract:
With the goal of understanding how the image of accountants is portrayed by the media, we analyzed elements of legitimacy proposed by Suchman (1995) and stereotypes linked to the image of the accountant found in the movie “The Accountant” (2016). The research is documentary, descriptive and qualitative. To analyze and interpret data, we used the Categorical Content Analysis proposed by Bardin (2010), and the categories were determined beforehand. It was found that the elements of legitimacy were present regarding pragmatic legitimacy in the way the accountant dresses, his involvement in criminal activities, the demonstrating of his technical capacity. Regarding moral legitimacy, there are conflicting ethical dilemmas in the actions of the accountant, a specialist in dirty money. Regarding cognitive legitimacy, he is seen as someone who pleases his clients and does not always choose the profession by affinity. Regarding stereotypes, there was a discrepancy between genders, relationship difficulty, lack of sense of humor and that the accounting professional presents accurate logical and mathematical reasoning and competence in their functions. As research contributions, therefore, we can highlight the elucidation of distortions found involving the image of accountants in empirical studies, in relation to what is portrayed by the media, by the movie under analysis, seeking to combat negative images of the profession by identifying how they arise. The accounting field benefits from this with a possible shift in the popular perception of the importance of accountants for companies, by understanding that the criminal professional, exposed in the current media, are different from the professional required by the job market.
18
Januarti, Indira, and Anis Chariri. "CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (July 17, 2019): 162. http://dx.doi.org/10.22219/jrak.v9i2.8577.
Full textAbstract:
Abstract This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession
19
Alam, Syamsu, and Roslina Alam. "THE EFFECT OF PERSONAL ETHICAL PHILOSOPHY, INTERNAL LOCUS OF CONTROL AND ACADEMIC CULTURE ON PROFESSIONAL COMPETENCE OF ACCOUNTANT EDUCATORS IN PRIVATE UNIVERSITIES IN MAKASSAR." JARES (Journal of Academic Research and Sciences) 4, no. 1 (March 31, 2019): 13–27. http://dx.doi.org/10.35457/jares.v4i1.692.
Full textAbstract:
This research aims at (1) exploring individual aspects of accountant educators in shaping professional accountants, and (2) situational aspects utilized by accountant educators as the media in shaping professional accountants in Makassar The independent variable of this research included Personal Ethical Philosophy, Internal Locus of Control, and Academic Culture, while the dependent variable was the Professional Competence of Accountant Educators (Y). The units of analysis, as well as the respondents, were 132 accountant educators in Makassar. To determine the sample, Simple Proportional Sampling with minimal respondent by Taro Yamane was utilized. Data analysis deployed multiple linear regression with error tolerance (α) of 5%. The result shows that Personal Ethical Philosophy significantly affected professional competence, with the t-calculated of 2.085. Internal Locus of Control also significantly affected professional competence, with the t-calculated of 2.158. Academic culture, with the t-calculated of 2.146, also significantly affected the professional competence of accountant educators.
20
Kapoor, M. Rai, and K. Hung Chan. "Education of the Professional Accountant: An Empirical Study." Canadian Journal of Higher Education 15, no. 2 (August 31, 1985): 53–73. http://dx.doi.org/10.47678/cjhe.v15i2.182964.
Full textAbstract:
This paper (1) reviews the literature related to the educational needs of the professional accountant, including several major studies done in the United States, and the accreditation standards of the American Assembly of Collegiate Schools of Business (A.A.C.S.B.) and (2) investigates empirically the perceptions of Canadian accounting educators and practitioners of the educational needs of professional accountants to determine the extent to which these needs are being fulfilled by the current university undergraduate programs in Canada. The literature review confirms the theme that accountants should be broadly educated as well as being technically competent. A calendar review of eleven major Canadian universities provides an indication of the current structure of undergraduate accounting programs in Canada. An opinion survey of educators and practitioners suggests a rather different structure. Among other results, respondents of the survey suggested a higher percentage of general education be included in undergraduate accounting programs especially for certain Ontario and Quebec universities. A greater emphasis should be placed on English language and composition than currently prevails in many major universities. It is hoped that the analysis will prove useful to those involved in curriculum design at the baccalaureate level.
21
Sumarna, Alfonsa Dian. "RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 2 (December 28, 2020): 134–51. http://dx.doi.org/10.31937/akuntansi.v12i2.1516.
Full textAbstract:
Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company’s sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant’s skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed.
.
Keywords: Professional Accountant, Information Technology, Competency, Accounting
22
Vicente, Célia Cristina da Silva, Maria João Cardoso, and Raul Manuel da Silva Laureano. "Innovation in Accounting Tasks: Empirical Study in Two Professional Groups." Verslas: teorija ir praktika 17, no. 3 (September 29, 2016): 270–79. http://dx.doi.org/10.3846/btp.2016.649.
Full textAbstract:
The aim of this study is to contribute to the knowledge on innovation in accounting tasks, from the point of view of two professional groups. Its goals are: evaluating the importance given by the professionals to accounting tasks; identifying whether there is convergence between the two professional groups, regarding the importance of the tasks; examining whether there is an association between the professionals’ individual characteristics and the importance they attach to the tasks. Two professional groups were surveyed: 105 financial officers of the top 500 Portuguese companies; and 412 Chartered Accountants. The results obtained allowed us to conclude that the respondents attach more importance to the traditional tasks, linked to the concept of a monetary-oriented accountant, and less importance to the more innovative tasks, related to business strategy; there is no convergence between the two professional groups in terms of the importance of the accountants’ participation in the strategic tasks. Regarding the association between individual characteristics and the level of importance assigned to the accounting tasks, we found an influence of the following characteristics: gender; academic degree of the professionals; and the institution where that degree was obtained.
23
Aulia, Sandra, F. Fitriany, Viska Anggraita, and A. Arywarti. "Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi." Akuntabilitas 12, no. 1 (October 13, 2019): 1–18. http://dx.doi.org/10.15408/akt.v12i1.11427.
Full textAbstract:
The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant
24
Alimbudiono, Ria Sandra, and Dwi Suhartini. "Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection." Issues In Social And Environmental Accounting 8, no. 1 (March 31, 2014): 48. http://dx.doi.org/10.22164/isea.v8i1.89.
Full textAbstract:
This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.
25
Nurdiansyah, Ardya Faza, and Soffia Pudji Estiasih. "A. FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTAN DALAM PEMILIHAN KARIR AKUNTAN." Economics and Sustainable Development 6, no. 1 (June 7, 2021): 1. http://dx.doi.org/10.54980/esd.v6i1.135.
Full textAbstract:
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, personalitas, dan kesetaraan gender secara parsial dan secara simultan terhadap pemilihan karir akuntan (akuntan publik, akuntan perusahaan, akuntan pemerintah, dan akuntan pendidik). Penelitian ini menggunakan mahasiswa akuntansi dari perguruan tinggi swasta di Surabaya sebanyak 363 mahasiswa yang menjadi responden yang berasal dari 21 perguruan tinggi swasta di Surabaya. Dari 363 mahasiswa yang menjadi responden terdapat sebanyak 91 mahasiswa yang memilih karir akuntan publik, sebanyak 178 mahasiswa yang memilih karir akuntan perusahaan, sebanyak 63 mahasiswa yang memilih karir akuntan pemerintah, dan sebanyak 31 mahasiswa yang memilih karir akuntan pendidik. Data diuji dengan menggunakan uji instrumen yaitu uji validitas dan uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji heteroskedastisitas, dan uji multikolinearitas, analisis regresi linier berganda, uji t, dan uji F.
Hasil analisis penelitian ini menunjukkan bahwa secara parsial variabel faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas tidak berpengaruh signifikan terhadap pemilihan karir akuntan, sedangkan variabel kesetaraan gender berpengaruh signifikan terhadap pemilihan karir akuntan. Namun, secara simultan variabel faktor intrinsik, penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, personalitas, dan kesetaraan gender tidak berpengaruh signifikan terhadap pemilihan karir akuntan.
ABSTRACT
This study aims to examine and analyze the influence of intrinsic factors, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, and gender equality partially and simultaneously on the career choice of accountants (public accounting, corporate accountants, government accountants, and teaching accountants). This study uses accounting students from private universities in Surabaya, there were 363 students who became respondents from 21 private universities in Surabaya. The resulting sample of 363 students who became respondents consisting of 91 students who chose a public accountant career, 178 students who chose a corporate accountant career, 63 students who chose a government accountant career, and 31 students who chose an educational accountant career. The data were tested by using instrument tests, namely validity and reliability tests, classical assumption tests, namely normality tests, heteroscedasticity tests, and multicollinearity tests, multiple linear regression analysis, t test, and F test.
The results of this study indicate that partially the intrinsic factor variables, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, and personality have no significant effect on accountant career choices, while gender equality variables have a significant effect on accountant career selection. However, simultaneously the intrinsic factor variables, financial rewards, professional training, professional recognition, social values, work environment, labor market considerations, personality, and gender equality do not have a significant effect on accountant career choices.
Keywords : Intrinsic factors, Financial rewards, Professional training, Professional recognition, Social values, Work environment, Labor market considerations, Personality, Gender equality, Accountant career.
26
Owusu, Godfred Matthew Yaw, Victoria Asantewaa Obeng, Charles Gyamfi Ofori, Teddy Ossei Kwakye, and Rita Amoah Bekoe. "What explains student’s intentions to pursue a certified professional accountancy qualification?" Meditari Accountancy Research 26, no. 2 (June 4, 2018): 284–304. http://dx.doi.org/10.1108/medar-06-2016-0065.
Full textAbstract:
Purpose This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification. Design/methodology/approach The study uses survey method of research and mainly used questionnaires as data collection instrument to elicit information from the respondent group. Using a total of 641 business students from the University of Ghana Business School, a mixture of factor analysis and logistic regression analysis techniques was used in investigating the study objectives. Findings Results from the regression analysis demonstrate that students’ preference and beliefs about accounting professional qualification, academic major and grade point average are significantly associated with their intentions to pursue a CPA qualification. Moreover, majority of the sampled respondents (47.9 per cent) with the desire to pursue a CPA qualification prefer to be affiliated with the Association of Chartered Certified Accountants, 27.2 per cent prefer the Institute of Charted Accountant Ghana qualification, while only 7 per cent of the students prefer to be affiliated with the Chartered Institute of Management Accountant. Research limitations/implications The findings from this study have important implications for the various professional accountancy bodies, accounting educators and other stakeholders interested in promoting the choice of accounting as a career path among university students. Practical implications The results indicate that, as part of the broader strategy to increase the number of professional accountants in Ghana, there is the need to promote the study of accounting at the undergraduate level in the various universities in the country. Originality/value This study uniquely uses the behavioral decision theory to explain the dominant factors associated with students’ intentions to pursue a CPA qualification.
27
Dewi, Pande Made Utariyani, and Anak Agung Ngurah Agung Kresnandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.
Full textAbstract:
Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant.
Keywords : Financial Awards; Professional Training; Work Environment.
28
Lee, Thomas A. "OUTLIERS IN THE PROFESSIONAL PROJECT OF VICTORIAN PUBLIC ACCOUNTANCY: DAVID SOUTER ROBERTSON, CHARTERED ACCOUNTANT." Accounting Historians Journal 36, no. 2 (December 1, 2009): 75–92. http://dx.doi.org/10.2308/0148-4184.36.2.75.
Full textAbstract:
The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the context of the early British public accountancy associations and unsuccessful outliers among their members, the study of DSR focuses on his insolvency at a time when the newly formed associations were facing the issue of setting ethical standards to cope with unsuccessful outliers in their professional projects. The case of DSR illustrates specific problems facing accounting biographers when accessing public archives of the Victorian period.
29
Uçar, Mustafa, Cevdet Kızıl, and Oğuzhan Oğuz. "Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions." EMAJ: Emerging Markets Journal 8, no. 1 (August 17, 2018): 18–27. http://dx.doi.org/10.5195/emaj.2018.150.
Full textAbstract:
Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, accounting occupation doesn’t have a professional identity in Turkey. Also, accounting education given in universities is perceived as inadequate. The leading reason why accounting professionals are only considered as bookkeepers in Turkey is knowledge defficiencies. The main motivation behind choosing the accountant career path is commercial (monetary). The leading reason for lack of confidence against accountants in Turkey is ignorance of accounting ethics. Lack of practice is the leading deficiency concerning accounting education in Turkey. This is followed by insufficient accounting ethics education. Leading problems of accounting professionals in Turkish business life are economical. Our literature review shows that, expectations from public authorities, professional accounting chambers and bodies increase to solve the problems of accounting professionals. Thus, the suggested solutions by this study to eliminate determined problems of accounting professionals should be evaluated and considered by public authorities, professional accounting chambers and bodies. Moreover, effective communication, coordination and agreement on legal arrangements must be present among accounting professionals, chambers, bodies and public authorities to solve the problems of accounting professionals residing in Istanbul, Turkey.
30
El-Halaby, Sherif, and Khaled Hussainey. "A holistic model for Islamic accountants and its value added." Corporate Ownership and Control 12, no. 3 (2015): 164–84. http://dx.doi.org/10.22495/cocv12i3c1p5.
Full textAbstract:
The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a holistic model for Islamic accountants. Findings – The main novel findings for the study is that, the characteristics of accountant from the Islamic view should contains personal, ethical, religion and professional qualifications which indicates the holistic approach for Islamic sharia related to Islamic accountants. There is a role for accountant towards investor’s thorough good disclosure in the annual reports and guaranty the compliance of IFI’s working with sharia. These characteristics and roles support the significance of Islamic accountant’s position in the IFI. Originality/value – The paper develops the existing research that linking the Islamic banking with Islamic accountants. The paper novel to contribute by introducing benchmark for Islamic accountants which depends on Islamic holistic model through exploring the Islamic Accountant’s characteristics, we enable academics and researchers to consider the impact of these appointment qualifications on teaching and researching international accounting issues and explore for what extent the Islamic professional’s certificates as CIPA comply with this benchmark
31
Setianto, Adi Irawan, and Yusri Ahmad Harahap. "FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 1 (April 16, 2019): 51–61. http://dx.doi.org/10.30871/jama.v1i1.1238.
Full textAbstract:
This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and significant impact on student interest in choosing a public accountant, professional recognition positive and significant impact on student interest in choosing public accountants, social values influence positive and significant impact on student interest in choosing a public accountant, the working environment positive and significant impact on student interest in choosing a public accountant, consideration of labor market positive and significant impact on student interest in choosing a public accounting, and personnel positive and significant impact on student interest in choose a public accountant. Limitations of the study is a special student majoring in accounting. As for the implications and suggestions for future research is the sample size was increased to enable obtain more accurate data, add another variable or using references other variables that influence the selection of career public accountant.
32
Ledyandini, Sendy, Imran Rosman Hambali, and Ayu Rakhma Wuryandini. "Gender, Penghargaan Finansial, Pengakuan Profesional Terhadap Pemilihan Karir Sebagai Profesi Akuntan Pada Mahasiswa Di PT Provinsi Gorontalo." Jambura Accounting Review 1, no. 1 (March 3, 2020): 22–35. http://dx.doi.org/10.37905/jar.v1i1.6.
Full textAbstract:
This research aims to find out The Influence of Gender, Financial Award, and Professional Recognition toward Career Selection as an Accountant on Accounting Students in the College of Gorontalo Province. The research method is a quantitative method. The samples are 74 students of department of accounting in the final year of study. The sampling technique is a simple random sampling. The technique of data analysis uses multiple regression analysis. The findings show that partially variable of gender influences negatively and not significantly on career selection as an accountant, variable of financial award influences positively and significantly on career selection as an accountant, and variable of professional recognition influences positively but not significanlty on career selection as an accountant. Meanwhile, simultaneously variable of gender, financial award, and professional recognition influences positively and significantly on career selection as an accountant. Variable of gender, financial award, and professional recognition are able to explain career selection as an accountant on accounting students as much as 53,5%. While the rest of 46,5% is able to be explained by other variables exclude from this research.
33
Umahmudah A, Nisa, Sany Dwita, and Nayang Helma Yunita. "Pengaruh Budaya Dan Religiusitas Terhadap Keputusan Akuntan." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (June 11, 2019): 627–45. http://dx.doi.org/10.24036/jea.v1i2.99.
Full textAbstract:
This study aims to test empirically about: 1) The influence of culture on the accountant's decision, and 2) the influence of religiousity effect on the accountant's decision. This type of research belongs to a quasi experiment. Data in this study were collected by using questionnaires on 200 accounting students from 2 universities in Padang City and 1 university in Madura. Data analysis was done by using two-way ANOVA. The results of this study conclude that culture affects an accountant in decision making, while religiousity does not affect the accountant's decision. This study focuses on Javanese culture and Minangkabau culture with a construal of self approach in assessing accountant decisions and using accounting students as a subject to examine cultural and religiousity influences on professional accountant decisions.
34
Миславская and N. Mislavskaya. "Ethical Aspects of Professional Activities Accountant." Auditor 2, no. 8 (August 25, 2016): 16–22. http://dx.doi.org/10.12737/21059.
Full textAbstract:
Th e article discusses the basic contradictions and problems associated with the implementation of professional
activities Accountants, sanctifi ed by the role and importance of professional work of the Code accountant in maintaining
the stability of the functioning of the Russian society.
35
Pratiwi, Wiwik, and Wahyu Wibowo. "THE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL." Advanced International Journal of Banking, Accounting and Finance 2, no. 4 (September 10, 2020): 10–24. http://dx.doi.org/10.35631/aijbaf.24002.
Full textAbstract:
This study aims to clarify the ethical role of an accountant who has their possessing moral eminence by reanalyzed some of the current cases of breaking ethics in Indonesia that have been done by an accountant using the study theories of accounting from accounting philosophy science. A job is said to the profession if especially closed to the public generally because people who were in the sphere of the profession need to have gotten special education in the field of the profession. Accounting which essentially is a form of an interpretation of corporate finance for measuring and outlines a certainty about the information pertaining to cash flow of company finance, relating to that profession, needs an act of ethical inevitability, remember people involved in it is lookout for an ethical value to avoid the possibility of defect ethical who would destructive of accountant integrity. By approaching the axiology who heuristic, this paper will underline the role of ethical and accountant strategic in today's global area.
36
Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.
Full textAbstract:
Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting.
The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption.
Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
37
Hatta, Madani, and Meli Sartika. "THE FACTORS THAT INFLUENCE THE SELECTION OF CAREER AS PUBLIC ACCOUNTANT AND NON-PUBLIC ACCOUNTANT (Study of Accounting Student University Bengkulu)." Jurnal Akuntansi 6, no. 2 (June 10, 2016): 113–26. http://dx.doi.org/10.33369/j.akuntansi.6.2.113-126.
Full textAbstract:
The aim of this research is to know and analyzes the factors that influence the selection of career interestas public accountant and non-public accountant in terms of financial award, professional training, professionalrecognition, social values, work environment, job market considerations and personality. This research is empiricalresearch with qualitative approach which involves the use of statistical analysis. This research is using the primarydata. The tool used in this research is logistic regression with SPSS software version 16. The results of this researchshow that the financial award, professional training and social values has an influence on the selection of career aspublic accountant and non-public accountant but for professional recognition, work environment, job marketconsideration and personality doesn’t influence the selection of a career as a public accountant and a non-publicaccounting.Key words: accountant, financial award, professional training, professional recognition, social values, workenvironment, job market consideration and personality.
38
Ramljak, Branka, Andrijana Rogošić, and Ivana Perica. "Etično ponašanje profesionalnih računovođa." Oeconomica Jadertina 6, no. 2 (November 12, 2017): 39. http://dx.doi.org/10.15291/oec.1342.
Full textAbstract:
Today accounting is an essential system in the developed world since the existing economic system simply cannot function without it. A distinctive feature of the accounting profession is the accepting of responsibility towards the users of accounting information. Every professional accountant, besides being qualified, must have a high degree of professional integrity. Since professional accountants face complex challenges in the business and the professional environment there is an increased stress placed on the ethical behavior of accountants. Ethics and professionalism in accounting are necessary for the accountants as well as for those who use their information. The objectives of this study is to determine whether there is a difference in the level of education of professional accountants according to their sex, are there differences between the sexes when it comes to professionalism and whether the length of service affects their integrity and professionalism. An online survey was conducted in June 2016 and it was sent to 196 e-mail addresses of accountants in Croatia. The results are based on the received feedback from 55 accounting professionals. The obtained results indicate that there is a difference between the sexes due to the level of education. The results also indicate that there is no difference between male and female accountants in relation to their professionalism, and also confirm the influence of experience on the integrity and professionalism of accountants as well as on their ethical behavior.
39
Marini, Marini. "PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK." KEBERLANJUTAN 2, no. 1 (July 1, 2017): 396. http://dx.doi.org/10.32493/keberlanjutan.v2i1.y2017.p396-430.
Full textAbstract:
Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level. Keyword : Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.
40
Hoffjan, Andreas. "The Image of the Accountant in a German Context." Accounting and the Public Interest 4, no. 1 (January 1, 2004): 62–89. http://dx.doi.org/10.2308/api.2004.4.1.62.
Full textAbstract:
This study introduces content analysis as a method of examining the accountant's role. The empirical study is based on 73 advertisements, which are directed primarily at employees who are affected by the management accountant's work. The findings of the study indicate that the subject of accountancy is used particularly in connection with promises of “cost reduction.” Consequently, the majority of advertisements use the accountant stereotype of “savings personified.” In a professional context, the work ethic of the management accountant is given particular emphasis in the advertisements. He/she identifies him/herself with his/her task to the maximum degree, is regarded as loyal to his/her company and, for the most part, is well organized in his/her work. However, the characterization of the management accountant as a well disciplined company-person conflicts with the negative portrayal of his/her professional qualities. In advertisements, the management accountant is portrayed as a rather inflexible, passive, and uncreative specialist who, as a result of these qualities, often demotivates others. The personal characteristics of the management accountant are shown in a negative light. This gives him/her the unappealing image of a humorless, envious, dissociated, and ascetic corporate-person.
41
Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia." Liquidity 3, no. 1 (July 1, 2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.
Full textAbstract:
Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
42
Zhyvets, Alla. "EVOLUTION OF PROFESSIONAL COMPETENCIES OF ACCOUNTANTS OF SMALL ENTERPRISES IN THE DIGITAL ECONOMY OF UKRAINE." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 87. http://dx.doi.org/10.30525/2256-0742/2018-4-5-87-93.
Full textAbstract:
At present, the accountant’s workplace is the most “digitized” at enterprises. It is equipped, on average, with five units of computer, office and communication equipment, and also, on average, seven software products for automation of accounting work are applied. However, university graduates state that their knowledge and skills correspond only to 45% of the requirements of the modern automated workplace of the accountant. Higher education institutions have lagged far behind in the applied “digital” competence of accountants. The purpose of the article is to identify key directions for improving the professional “digital” training of accountants. Research methods. The author carried out a questionnaire survey of 120 small and micro enterprises with coverage of the majority of operating sectors of the economy; carried out a questionnaire survey of IT companies managers dealing with automation of managerial work at the enterprises; training plans for accountants auditors for availability and quality of digital technologies training were studied, foreign experience in training of accountants following the publications of research organizations: Hitachi Data Systems, Global Education Future, Fujitsu, McKinsey Global Institute, PwC was studied. Results. The researches of the evolution of the professional competencies of accountants carried out by the author show a lag in the content of their “digital” training from the real proficiency requirements for work at an automated workplace of the accountant of an enterprise. Conclusions and offers. Education of accountants and their further continuous professional training should focus on the development of digital technologies of the implementation of the entire economic block of enterprise managerial works on the basis of existing software and cloud services. The author developed proposals for improving the professional training of accountants of small enterprises.
43
Islam, Md Rafiqul, Md Nasir Uddin, and Urmee Ghose. "Can Professional Accountant Carry out their Code of Ethics in Reporting?" International Journal of Accounting & Finance Review 4, no. 1 (April 7, 2019): 17–23. http://dx.doi.org/10.46281/ijafr.v4i1.246.
Full textAbstract:
Code of ethics is already established for professional accountant of Bangladesh in public practice and business. Every professional accountant follows this code of ethics to maintain their professionalism as well as reporting. The purpose of this research to investigate some threats those are faced by professional accountant to carry out their code of ethics. This study based on a sample of 61 professional accountants working at different audit firm and different business organization in Bangladesh. Data analyzed by using SPSS 17 and one sample statistics and one sample test was used as analytical tools in this study. There are 18 variables considered from integrity, objectivity, professional competence and due care aspect. It is found that professional accountant face various self-interest threat and self-review threat in reporting and financial report does not provide accurate information for tax purpose after audited in many cases.
44
Rajeevan, Shanmugavel. "Management accountant’s role and society’s expectations: Sri Lankan study." Asian Journal of Accounting Research 4, no. 2 (October 14, 2019): 202–32. http://dx.doi.org/10.1108/ajar-05-2019-0032.
Full textAbstract:
Purpose The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka. Design/methodology/approach A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management accountant and human resource manager). Out of the 228 responses received, only 171 responses were usable. Exhibiting an overall response rate of 35.6 per cent. Findings The role expectation of management accountants varies significantly across the selected business sectors in Sri Lanka. There is an increasing demand for contemporary management accounting skills in Sri Lanka. Practical implications The insights of this study would be of use to policy makers and policy implementers to examine and develop remedial measures to enhance the creditability and transparency of the management accounting profession in Sri Lanka. Academic and professional educational providers can identify future trends and necessary skills of management accounting to improve management accounting curriculum. Originality/value The evidence from this study contributes to the literature of societal importance of management accounting from a Sri Lankan perspective.
45
Mohammadali-Haji, Ahmed, and Zafeer Nagdee. "Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 21–27. http://dx.doi.org/10.22495/rcgv6i2art3.
Full textAbstract:
Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements
46
Istanti, Elis, Jawoto Nusantoro, and Gustin Padwa Sari. "PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI." Jurnal Akuntansi AKTIVA 1, no. 2 (November 10, 2020): 191–209. http://dx.doi.org/10.24127/akuntansi.v1i2.552.
Full textAbstract:
This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
47
Thomson, Kelly, and Joanne Jones. "Being and becoming a professional accountant in Canada." critical perspectives on international business 11, no. 2 (May 5, 2015): 156–72. http://dx.doi.org/10.1108/cpoib-10-2012-0045.
Full textAbstract:
Purpose – The purpose of this study was to explore how the migration experiences of international accounting professionals were shaped by colonial structures and how, through their interactions with other professionals, migrants hybridize their professional identities and the profession in Canada. Design/methodology/approach – A post-colonial analysis of the career narratives of international accounting professionals who migrated to Canada. Findings – This paper illustrates how explicit and formal requirements for transformation, as well as the more subtle informal demands of employers and clients, require non-Western professionals to transform personal characteristics in ways that make them more “Canadian” or “professional”. Findings show that mimicry takes many forms, with some professionals becoming “consummate mimics”, while others discuss their transition in ways that highlight resistance (“reluctant mimics”) and the demands that systematically frustrate and exclude many non-Western professionals from full participation in the “global” profession in Canada (“frustrated mimics”). Research limitations/implications – This paper contributes to the existing scholarly literature on the persistence of colonial structures in shaping the experiences of colonized people even as they migrate in search of better opportunities decades after the colonial structures have been formally dismantled. It builds on Bhabha’s (1994) work illustrating that colonial structures are susceptible to change through action and interaction. We hope this study contributes to social change by providing some insights into how mimicry, resistance and hybridization may disrupt the unreflexive enactment of colonial structures that sustain inequality. Originality/value – This study extends the literature on professional migration using a postcolonial perspective to empirically examine the lived experience of the colonial encounter and professionals transition their professional identities across borders.
48
Howieson, Bryan. "What is the ‘good’ forensic accountant? A virtue ethics perspective." Pacific Accounting Review 30, no. 2 (April 3, 2018): 155–67. http://dx.doi.org/10.1108/par-01-2017-0005.
Full textAbstract:
Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement. Practical implications The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats. Social implications A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services. Originality/value There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed.
49
Mutia, Karmila Dwi Lestari. "FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA DAN ALUMNI AKUNTANSI DALAM MEMILIH KARIR PROFESI SEBAGAI AKUNTAN DI KOTA KUPANG." JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 7, no. 1 (January 31, 2019): 55–73. http://dx.doi.org/10.35508/jak.v7i1.1304.
Full textAbstract:
Salah satu yang diminati saat ini adalah profesi akuntansi, terdapat 4 (empat) jenis profesi akuntan, yaitu akuntan publik, akuntan pemerintah, akuntan perusahaan dan akuntan yang mendidik. Semua jenis profesi akuntansi masih memberikan peluang kerja yang besar bagi lulusan jurusan akuntansi, tetapi peluang ini tidak disertai dengan semakin banyaknya akuntan publik di Indonesia. Latar belakang fenomena ini adalah dasar dari penelitian ini. Pendekatan penelitian menggunakan analisis kuantitatif, dengan kuesioner sebagai instrumen penelitian, dan perhitungan menggunakan SPSS, hasil penelitian ini menemukan bahwa secara keseluruhan terdapat pengaruh persepsi mahasiswa akuntansi dan alumni dilihat dari keinginan karier akuntan dalam hal gaji keuangan, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja dan pertimbangan pasar tenaga kerja. Sedangkan dari Kesetaraan Gender disimpulkan bahwa secara keseluruhan tidak ada pengaruh pada persepsi siswa dan alumni akuntansi dalam pilihan karir akuntansi.
Kata kunci: Persepsi, Akuntansi, Mahasiswa, Alumni, Karir Akuntan
One of the interests at this time is the accounting profession, there are 4 (four) types of accountant profession, namely public accountants, government accountants, corporate accountants and educating accountants. All types of the accounting professions still provide large employment opportunities for graduates of accounting majors, but this opportunity is not accompanied by an increasing number of public accountants in Indonesia. The background of this phenomenon is the basis of this research. The research approach uses quantitative analysis, with questionnaires as research instruments, and calculates using SPSS, the results of this study found that overall there is an influence of perceptions of accounting students and alumni seen from the desire of accountant careers in terms of financial salaries, professional training, recognition professionals, social values, work environment and labor market considerations. Whereas from Gender Equality it was concluded that overall there was no influence on the perceptions of students and accounting alumni in the accounting career choice.
Keywords: Perceptions, Accounting, Students, Alumni, Accountant Careers
50
Affifah, Hidayatul, Andi Kushermanto, and Arum Ardianingsih. "IDENTIFIKASI PERSEPSI MAHASISWA DALAM MENGAMBIL SERTIFIKASI AKUNTAN PROFESIONAL." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 7, no. 2 (December 6, 2021): 259–68. http://dx.doi.org/10.34204/jiafe.v7i2.3172.
Full textAbstract:
ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.