Academic literature on the topic 'Professor of accountancy'

ABSTRACT This paper describes the author's encounters with the first course in accounting in his half century of study, teaching, and service on five campuses, as a student, doctoral teaching assistant, lecturer, professor, accounting department administrator, business dean, and senior scholar. Also described are his encounters with issues surrounding the first course in accounting in a variety of leadership roles with the American Accounting Association, American Institute of Certified Public Accountants, Accounting Education Change Commission, Association for Advancement of Collegiate Schools of Business, the Accounting Programs Leadership Group, and the Federation of Schools of Accountancy. Changes in the nature, content, and teaching of the first course in accounting are discussed. Observations for the future of the first course in accounting are offered.

It is a great honour for an accountant to be invited to deliver the Students' Society 1984 Jubilee Lecture. When the Financial Times defined an actuary as “someone who found accountancy too exciting”, I realized that accountancy might be a suitable subject for this Jubilee Lecture. I note that the Institute of Accountants and Actuaries in Glasgow played a pioneering role in the evolution of the accountancy profession in Scotland during the latter half of the last century. So the paths of the actuarial and accountancy professions have met, and indeed crossed, on a number of issues, and we have a great deal in common, most of all perhaps a belief in the power of presenting an argument through numbers. Like you, we have members in practice and in commercial employment, we form professional opinions which we express in reports and we are concerned with problems of measurement; also we each have our own procedures, assumptions, jargon and rules, all of which are confusing to the uninitiated.

The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

This study investigates the awareness of secondary school students towards accountancy as a profession due to the shortage of qualified accountants required by Malaysia government in the era 2020. A lack of information/misinformation about what accounting is and what accountants do which caused the school leavers having less awareness regarding the accountancy profession. There are four factors that been tested; namely as gender, personal interest, level of difficulties for accounting subject as well as knowledge and career prospects. The study focuses on secondary school students and 270 students who taking Principle of Account subject at Segamat, Johor and Muadzam Shah, Pahang secondary. The analysis of data utilizes the statistical package of SPSS. The result revealed that personal interests as well as knowledge and career prospects have significant relationship with the awareness of students towards accountancy as a profession. Meanwhile gender and level of difficulties for accounting subject do not have significance difference/relationship with the awareness of students towards accountancy as a profession.

The recruitment of accountants poses challenges for accountancy firms. Person-job fit affects success and influences the likelihood of remaining with a firm. With expected growth in the industry addressing these challenges is essential.This research aimed to determine the characteristics and skills necessary for accountancy and whether current students exhibit these qualities. It was based on Holland’s RIASEC model and characteristics of interest in accountancy including analytical skill, preference for structure, communication and interpersonal skills, risk approach and conscientiousness. Experts in accountancy were interviewed to determine the desired characteristics for the profession. Accountancy students were then surveyed to measure their skills.Communication skills and enterprising characteristics were the most valued qualities of accountants. Students had a preference for structure and a cautious approach to risk. They had some of the characteristics considered useful in accountancy including conventional and investigative characteristics and conscientiousness. Desirable characteristics varied for different specialisations. While students with specialisation preferences had specific characteristics, these rarely matched those required. Exceptions were preferences for forensic accountancy and tax.This research makes a theoretical contribution to the application of the RIASEC model to accountancy, suggesting a modification of the pre-existing classifications. Practical implications also arise for employers, students and educators.

The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era. Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board of Public Accountancy. During the period under study, internal professional competition between certified public accountants and non-certified public accountants surfaced as a substantial explanatory factor behind rule promulgation and enforcement. Violators differed from non-violators in level of education, type of training, and type of practice. In total numbers, certified public accountants were subject to more hearings and sanctions than non-certified public accountants. However, in accordance with expectations, the public accountants received a disproportionate share of alleged violations and sanctions. Violations implying practice incompetence and those impairing professional integrity were subject to more severe disciplinary actions, but the Board heard more competitive behavior allegations than those involving malpractice.

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.

This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification. This study also assesses if they will be allowed to work outside the UK after Brexit. This study used data collected through interview and collation of previous research articles, reports magazine, and other secondary source of data. Results revealed that auditors and accountants might be potentially affected negatively by a change in their capacity to carry out audits and accounting service across borders, as the number of those who carry out such work may be quite small. This paper hopes to serve as a useful insight for stakeholder discussions, such as practitioners and standard setters, and in making decisions on strategy in the medium term and the regulation of the accountancy and audit profession post-Brexit. As the shape of Brexit becomes more explicit, the Financial Reporting Council's primary objective is to have a seamless transition and a continuation of high professional standards and a properly functioning audit and accountancy profession.
 Keywords: Brexit; Accountants; European Union; United Kingdom

Cette thèse présente les contributions d’une étude de recherche à propos d’un modèle pédagogique pour le développement de compétences des enseignants en Sciences comptables. Des études précédentes dans ce domaine éffleurent l’identification des compétences des enseignants et mettent en évidence que les professeurs n’ont pas une formation pédagogique et présentent des besoins de capacitation en Technologies de l’Information et Communication (TIC). À partir de ce scénario, l’objectif de cette recherche a été d’étudier comment le Modèle Pédagogique pour le Développement de Compétences des Enseignants en Sciences Comptables à travers l’Éducation à Distance (MPCCEaD) peut contribuer au développement des compétences des enseignants de l’axe de formation professionnelle des cours de graduation en Sciences Comptables au Brésil. Le modèle a été construit sur la base de fondements théoriques à partir de la Théorie de l’Épistémologie Génétique de Jean Piaget et par les architectures pédagogiques consacrées à l’Éducation à Distance (EaD), dans la conception de Patrícia Aleandra Behar. La recherche a été appliquée, avec une approche qualitative et quantitative du problème, déscriptive par rapport a ses objectifs de construction du modèle et exploratoire dans le processus d’identification des compétences. Pour cela, des multiples procédés techniques ont été utilisés pour la collecte et analyse de données, dans différents moments. Au début, les compétences des enseignants ont été identifiées à partir de la recherche bibliographique et validées à travers le procédé technique d’enquête de 378 enseignants de l’axe de formation professionnelle de cours de graduation en Sciences Comptables au Brésil. La Matrice de Compétences des Enseignants en Sciences Comptables a eu comme résultat un groupe de dix-huit compétences des classes Enseignement, Cognitive, Sociale et Académique, qui englobe l’étendue des activités d’enseignement, recherche et extension, inhérents à la nature de l’exercice de l’enseignement supérieur. Dans l’étape suivante, le MPCCEaD a été construit et empiriquement validé à travers un cours de capacitation avec des professeurs qui font partie de la population de recherche. Le Modèle apporte la vision du processus d’enseignement et apprentissage centré dans l’activité de l’apprenant dans la construction de connaissances et dans le développement de compétences des enseignants en Sciences Comptables, avec les fondements de l’Enseignement à Distance. Ceux-ci comprennent les aspects organisationnels, de contenu, méthodologiques et technologiques et des stratégies d’application basées sur l’hypothèse épistémologique constructiviste. La construction du MPCCEaD, de caractère interdisciplinaire par l’interface d’autres domaines de connaissance, amplie et approfondit la formation réalisée dans le programme stricto sensu et se perfectionne avec la proposition de qualification pédagogique des professeurs du domaine des Sciences comptables. L’application du MPCCEaD a promu la réfléxion des professeurs-étudiants sur leurs pratiques pédagogiques à la lumière de nouveaux concepts. Ceux-ci permettent d’avoir des conditions théoriques pour réviser leurs actions, leurs croyances, d’identifier leurs contradictions et de réaliser des prises de conscience qui propicient des réorganisations et reconstructions de leurs pratiques pédagogiques, ce qui contribue aux innovations dans les modèles adoptés par les enseignants. À son tour, le produit de la recherche Matrice de Compétences d’Enseignement en Sciences comptables subventionne des politiques institutionnelles liées à la formation continue des professeurs de cours de graduation en Sciences comptables et la proposition d’initiatives pour les développer systématiquement. L’identification réalisée sert de base pour des futures révisions des compétences d’enseignants dans le domaine de la Sciences Comptables et soutient des recherches dans d’autres domaines de la connaissance. Avec l’identification des éléments constitutifs des compétences des enseignants spécifiques pour les professeurs du domaine de la Sciences Comptables et dans la conception d’un modèle pédagogique stricto sensu, cette étude vise à contribuer à la formation continue des enseignants de l’Enseignement Supérieur, dans le cadre de l’enseignement à distance au Brésil. Ainsi, la Thèse represente un produit de recherche avec utilité pratique dans la construction de compétences des enseignants spécifiques de l’Enseignement Supérieur, en général, et particulièrement en Sciences Comptables, ce qui bénéficie la communauté universitaire et rapproche la recherche à la société.<br>Esta tese apresenta as contribuições de um estudo investigativo sobre um modelo pedagógico para o desenvolvimento de competências docentes em Contabilidade. Estudos anteriores da área contábil tangenciam a identificação das competências docentes e evidenciam que seus professores não recebem formação pedagógica e apresentam carências de capacitação em Tecnologias da Informação e Comunicação (TIC). Com base nesse cenário, o objetivo desta pesquisa foi investigar como o Modelo Pedagógico para o Desenvolvimento de Competências Docentes em Contabilidade por Educação a Distância (MPCCEaD) pode contribuir no desenvolvimento das competências docentes de professores do eixo de formação profissional de cursos de graduação em Ciências Contábeis no Brasil. O modelo foi construído com base em fundamentos teóricos à luz da Teoria da Epistemologia Genética de Jean Piaget e por arquiteturas pedagógicas voltadas à Educação a Distância (EAD), na concepção de Patrícia Alejandra Behar. A pesquisa foi de natureza aplicada, com abordagem qualitativa e quantitativa do problema, descritiva quanto aos seus objetivos de construção do modelo e exploratória no mapeamento das competências. Para tal, foram empregados múltiplos procedimentos técnicos para coleta e análise dos dados, em diferentes momentos. Inicialmente, as competências docentes foram mapeadas por pesquisa bibliográfica e validadas pelo procedimento técnico de levantamento junto a 378 docentes do eixo de formação profissional de cursos de graduação em Ciências Contábeis no Brasil. A Matriz de Competências Docentes em Contabilidade resultante é composta por um conjunto de dezoito competências docentes das classes Educacional, Cognitiva, Social e Acadêmica, englobando a amplitude das atividades de ensino, pesquisa e extensão, inerentes à natureza do exercício da docência superior. Na fase seguinte, o MPCCEaD foi construído e empiricamente validado por meio de um curso de capacitação com professores integrantes da população. O Modelo traz a visão do processo de ensino e aprendizagem centrada na atividade do aprendiz, na construção de conhecimentos e no desenvolvimento de competências docentes em Contabilidade, com os fundamentos da EAD. Estes englobam os aspectos organizacionais, de conteúdo, metodológicos e tecnológicos e estratégias de aplicação alicerçadas no pressuposto epistemológico construtivista. A construção do MPCCEaD, de caráter interdisciplinar pela interface de outras áreas do conhecimento, amplia e aprofunda a formação realizada em programa stricto sensu e aprimora com a proposta de qualificação pedagógica dos professores da área contábil. A aplicação do MPCCEaD promoveu a reflexão dos professores-alunos sobre suas práticas pedagógicas à luz de novos conceitos. Estes permitem dispor de condições teóricas para reverem suas ações, crenças, identificarem suas contradições e realizarem tomadas de consciência que propiciam reorganizações e reconstruções das suas práticas pedagógicas, contribuindo para inovações nos modelos adotados pelos docentes. Por sua vez, o produto de pesquisa Matriz de Competências Docentes em Contabilidade subsidia políticas institucionais ligadas à formação continuada dos professores dos cursos de graduação em Ciências Contábeis e a proposição de iniciativas para desenvolvê-las de forma sistemática. O mapeamento realizado serve de base a futuras revisões das competências docentes na área contábil e apoia pesquisas em outras áreas do conhecimento. Com o mapeamento dos elementos constitutivos das competências docentes específicas para os professores da área contábil e na concepção de um modelo pedagógico stricto sensu, este estudo contribui com a formação continuada dos docentes da Educação Superior, no contexto da EAD no Brasil. Logo, a Tese representa um produto de pesquisa com utilidade prática na construção de competências docentes específicas da Educação Superior, em geral, e em particular em Contabilidade, beneficiando a comunidade acadêmica e aproximando a pesquisa da sociedade.<br>This thesis presents the results and contributions of an investigative study on a pedagogical model for the development of teaching competencies in Accounting Higher Education. Previous studies in the accounting area have come close to the identification of teaching competencies and evidenced that teachers do not receive an appropriate pedagogical education and lack training in the Information and Communication Technologies. Based on this context, the objective of this research was to investigate how the Pedagogical Model for the Development of Teaching Competencies in Accounting Distance Learning (MPCCEaD) can contribute to the development of teaching competencies of professors in the professional education axis composed of Accountancy undergraduate courses in Brazil. The model was built based on theoretical concepts according to the genetic epistemology theory of Jean Piaget and pedagogical architectures oriented to Distance Learning, as conceived by Patrícia Alejandra Behar. The research had an applied nature, with a qualitative approach of the research problem and quantitative elements, descriptive in terms of the building objectives of the model and exploratory in the mapping of competencies. For such, multiple technical procedures have been used for the collection and analysis of data, at different moments of the research. The subjects of the research were professors of Accountancy undergraduate courses in Brazil. Initially, teaching competencies were mapped through bibliographical research and validated by the technical procedure of survey carried out with the 378 subjects. A Matrix of Teaching Competencies resulted from this stage, composed of a set of eighteen teaching competencies classified as Educational, Cognitive, Social and Academic, encompassing the breadth of teaching, research and extension inherent in the nature of the higher education teaching. In the subsequent stage, the MPCCEaD was built and empirically validated by means of a training course with professors from the sample. The Model brings the vision of teaching and learning process centered on the learner's activity in the construction of knowledge and the development of teaching competencies in accounting, with the Distance Education fundamentals. These include organizational aspects, content, methodological and technological aspects and application strategies grounded in constructivist epistemological assumption. The construction of the MPCCEaD, of interdisciplinary interface for other areas of knowledge, extends and deepens the training held in stricto sensu program and improves with the proposed pedagogical skills of teachers in the accounting area. The application of the MPCCEaD promoted a reflection of professors-students on their pedagogical practices according to the new concepts. These concepts allow it to have theoretical conditions to review their actions, beliefs, identify its contradictions and realize awakenings that provide reorganizations and reconstructions of their teaching practices, contributing to innovations in models adopted by teachers. In turn, the research product Competency Matrix Professors in Accounting subsidizes institutional policies linked to the continuing education of teachers of undergraduate courses in Accounting and proposing initiatives to develop them systematically. The mapping done provides the basis for future revisions of teaching competencies in accounting and supports research in other fields of knowledge. By having mapped the constitutive elements of specific teaching competencies for professors in the accounting area and by having conceived a stricto sensu pedagogical model, this study aims at contributing to the continuous education of Higher Education professors in the Accountancy area, in the context of distance learning in Brazil. Therefore, the Thesis is a research product with practical use in the construction of specific teaching competencies of Higher Education, in general and particularly in Accounting, benefiting the academic community and approaching the Research Society.<br>Esta tesis presenta las contribuciones de un estudio de investigación sobre un modelo pedagógico para el desarrollo de competencias de enseñanza en la Contabilidad. Estudios previos del área contábil apenas tocan la identificación de las competencias de enseñanza y muestran que sus profesores no reciben formación pedagógica y tienen necesidades de capacitación en Tecnologías de la Información y Comunicación (TIC). Con base en ese escenario, el objetivo de esta investigación fue investigar cómo el Modelo Pedagógico para el Desarrollo de Capacidades Profesores en Contabilidad por Educación a Distancia (MPCCEaD) puede contribuir en el desarrollo de las competencias docentes de profesores del eje de formación profesional de los cursos de pregrado en Ciencias Contables en Brasil. El modelo se construyó con base en fundamentos teóricos a la luz de la Teoría de la Epistemología Genética de Jean Piaget y arquitecturas pedagógicas volcadas hacia la Educación a Distancia (EAD) en el diseño de Patricia Alejandra Behar. La investigación fue de naturaleza aplicada, con abordaje cualitativo y cuantitativo del problema, descriptivo en cuanto a sus objetivos de construcción del modelo y exploratorio en el mapeo de las competencias. Para ello, fueron empleados múltiples procedimientos técnicos para la recolección y análisis de datos en diferentes momentos. Inicialmente, las competencias docentes fueron mapeadas por investigación bibliográfica y validadas por el procedimiento técnico de la encuesta de 378 docentes del eje de formación profesional de los cursos de pregrado en Contabilidad en Brasil. La Matriz de Competencias Docentes en Contabilidad resultó en un conjunto de dieciocho competencias docentes de las clases Educacional, Cognitiva, Social y Académica, que engloba la amplitud de las actividades de enseñanza, investigación y extensión, inherentes a la naturaleza del ejercicio de la docencia superior. En la etapa siguiente, el MPCCEaD fue construido y validado empíricamente a través de un curso de capacitación con profesores que forman parte de la población investigada. El Modelo aporta la visión del proceso de enseñanza y aprendizaje centrado en la actividad del aprendiz, en la construcción de conocimientos y en el desarrollo de competencias docentes en Contabilidad, con los fundamentos de la Educación a Distancia. Estos incluyen los aspectos organizacionales, de contenido, metodológicos y tecnológicos y estrategias de aplicación con base en la suposición epistemológica constructivista. La construcción del MPCCEaD, de carácter interdisciplinario por la interface de otras áreas del conocimiento, amplía y profundiza la formación realizada en el programa stricto sensu y se perfecciona con la propuesta de calificación pedagógica de los profesores del área contábil. La aplicación del MPCCEaD promovió la reflexión de los profesores-alumnos sobre sus prácticas pedagógicas a la luz de nuevos conceptos. Estos permiten tener condiciones teóricas para revisar sus acciones, creencias, identificar sus contradicciones y realizar tomadas de consciencia que propician reorganizaciones y reconstrucciones de sus prácticas pedagógicas, lo cual contribuye para las innovaciones en los modelos adoptados por los profesores. A su vez, el producto de investigación Matriz de Competencias Docentes en Contabilidad subvenciona políticas institucionales vinculadas a la formación continuada de los profesores de los cursos de pregrado en Contabilidad y la proposición de iniciativas para desarrollarlas sistemáticamente. El mapeo realizado constituye la base para futuras revisiones de competencias docentes en materia de contabilidad y apoya investigaciones en otras áreas del conocimiento. Con el mapeo de los elementos constitutivos de las competencias docentes específicas para los profesores del área contábil y en la concepción de un modelo pedagógico stricto sensu, este estudio tiene la intención de contribuir con la formación continuada de los docentes de la Educación Superior, en el contexto de la educación a distancia en Brasil. Por lo tanto, la Tesis representa un producto de investigación con utilidad práctica en la construcción de competencias docentes específicas de la Educación Superior, en general, y en particular en Contabilidad, beneficiando a la comunidad académica y acercando la investigación a la sociedad.

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.<br>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.

Accountants have distinct status, niches and markets from other occupational groups. Moreover, they are professionalized differently in different contexts. Many former British colonies, for instance Nigeria, Australia and India, have adopted the British model of accountancy profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development of the accountancy profession in Cyprus and the establishment of the local professional accountancy body, namely ICPAC. Using the lens of critical realism and supplementing it with the notions of capitalism, colonialism, imperialism and globalization, this research explores the societal relationships, interactions and structural factors that have influenced the local accounting profession and the establishment of ICPAC. The data of the study are derived oral history interviews and an analysis of archival sources. The study demonstrates that the accounting profession in Cyprus has emerged and developed with the help of the existing structures produced and reproduced throughout the years under the influence of local (e.g. the State, ministers, MPs, non-qualified accountants) and global (e.g. the EU, ‘Big Four’ firms, British professional bodies) forces. The evidence presented in the thesis illustrates how a small island with an emerging economy has been forced to change strategies, choices and plans based on colonial, local and later global influences. This transformation has had a profound impact on the emergence of the local accounting profession and on constructing the island’s identity. Cypriots continue to emulate the British accounting model, British professional bodies, their services and products. This thesis argues that the British legacies in the form of social structures have remained strong and uninfluenced throughout time. Cyprus still seems to be under British colonialism, perhaps in its new form, neocolonialism, in terms of the development and functioning of the accounting profession.

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.

Made available in DSpace on 2016-04-25T18:39:37Z (GMT). No. of bitstreams: 1 Antonio Moreira Franco Junior.pdf: 5791337 bytes, checksum: 9080f7e41402bf751075bf5ea8a3a7a6 (MD5) Previous issue date: 2010-12-21<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>Introductory Accounting is the backbone of the course on Accounting Sciences. Normally it is by these means that a student will have his/her first contact with Accounting Sciences, and if there is insufficient proficiency in this subject, the entire course will be adversely affected. The teacher of this subject should take care in developing a bookkeeping rationale in the students in order to prepare them for the applied accounting practices that will follow. In the light of these circumstances, this survey s purpose is to examine the status of Introductory Accounting as a subject taught in the Accounting Sciences Courses in the State of São Paulo s Higher Learning Institutions, from the teachers viewpoint. To this end, an empirical study was performed with data gathered by means of a questionnaire that covered 28.2% of the population. The study led to the conclusion that an Introductory Accounting teacher is normally a market professional, a graduate in Accounting Sciences with a title of at least a specialist, retained by the Higher Learning Institutions on a part-time basis; the traditional approach which considers students passive agents in the learning process is the most commonly employed by teachers of Introductory Accounting, and under these circumstances the combination of explanatory lessons , problem solving , and white board are the most employed methods / means; the American School s methodology in terms of didactical teaching is most commonly used by teachers, and in order to assess students the prevailing practice is the traditional tests and exams, normally held on conclusion of the teaching-learning procedure (a summative assessment), which is not employed as an auxiliary instrument on learning but will serve as a means of classifying students<br>A Contabilidade Introdutória representa a espinha dorsal do curso de Ciências Contábeis. Normalmente, é por meio dela que o estudante tem o primeiro contato com a Ciência Contábil, e se não houver um bom nível de aprendizado nesta disciplina, o curso todo ficará comprometido. O professor que ministra tal disciplina deve ter o cuidado de desenvolver o raciocínio contábil nos estudantes, de modo a prepará-los para as contabilidades aplicadas que a sucedem. Diante deste contexto, esta pesquisa tem o objetivo de analisar a situação do ensino da disciplina de Contabilidade Introdutória ministrada nos cursos de Ciências Contábeis das Instituições de Ensino Superior do Estado de São Paulo, do ponto de vista dos professores. Para atingir este objetivo foi realizado um estudo empírico, cuja coleta de dados ocorreu com a utilização de questionário que abrangeu 28,2% da população. O estudo conduziu à conclusão de que o docente de Contabilidade Introdutória é, normalmente, um profissional de mercado, graduado em Ciências Contábeis, com titulação mínima de especialista, contratado pela Instituição de Ensino em regime parcial; a abordagem tradicional, que considera o aluno como agente passivo no processo de aprendizagem, é a mais utilizada pelos docentes no ensino da Contabilidade Introdutória e neste contexto, a combinação da aula expositiva , resolução de exercícios e quadro branco são os métodos/meios mais utilizados; a metodologia da Escola Americana, em termos de didática de ensino, é a mais utilizada pelos professores e no processo de avaliação dos estudantes predomina a prática de provas e exames tradicionais, que ocorre normalmente ao final do processo de ensino-aprendizagem (avaliação somativa), deixando de ser utilizada como instrumento auxiliar da aprendizagem para servir de meio de classificação dos alunos

This study contributes to an understanding of the causes, consequences and complexities of gender inequity in career success (high levels of status and salary) in the New Zealand accounting profession. Sixty-nine (twenty-seven male and forty-two female) experienced Chartered Accountants were interviewed about their career histories. A feminist, interpretative and qualitative approach was followed and NVIVO was used for analysis. The first significant contribution of the study was the identification of five work/family strategies based on levels of family and work involvement (Traditional Men, Traditional Women, Family Balancers, Stepping Stone Men and Work First Women). Secondly, the level of family responsibilities explained career success much better than gender alone, although these two factors were commonly (but not always) directly related. The third contribution was the revision of the three-pronged model previously offered by Whiting & Wright (2001) to explain gender inequities in salary and status in the New Zealand accounting profession. Because the original model was derived from quantitative data, using qualitative data to revise the model constituted a sequential mixed method (pragmatic) approach. In the revised model, gender centrality and the three explanatory categories (Attributes, Structure and Attitudes) were removed. Career success was enhanced by high career aspirations (related to perceptions of stress, managerial and responsibility requirements and remuneration), long working hours and availability to clients, hard work, high technical competence and skills (enhanced by overseas experience), networking (less attractive to women), self-confidence (enhanced by mentoring for the least self-confident), flexibility to relocate if required (decreased by family and lifestyle ties) and large size and growth of the employing organisation. Most influential were career aspirations and a long hours/available work ethic. This demonstrated the pervasiveness of the male linear career model (derived from the male breadwinner-female carer family structure), that rewarded (in terms of progression) unilateral allegiance to the firm. Career aspirations, desire for responsibility, perceived ability to handle pressure, long hours, availability to clients, networking and possibly technical skills (if there were periods of extended leave) were all influenced by the Chartered Accountant�s level of family responsibilities. Those with the least family responsibilities (childless, Traditional Men and Work First Women) demonstrated unswerving commitment to the firm and were equally the most successful career wise. The impact of family responsibilities on career progression could be ameliorated by organisational cultural change. There were some indications of cultural change, being most prevalent in public sector and educational organisations. Enhancing conditions included a culture of flexibility and a concurrent atmosphere of trust, a less competitive work culture, absence of constant overtime demands and on-call work, encouraging top management who worked positively to retain and foster top performers over a longer period, and high level part-time positions supported by well-trained subordinate teams. To achieve these conditions provides an imminent challenge to organisations which employ Chartered Accountants, because the profession is increasing its proportion of females, has a younger generation more interested in work-life balance, and is losing many of its members overseas.

The aim of this thesis was to critically evaluate whether biodata could be used as a valid tool in the pre-selection process of trainee chartered accountants. Biographical details of recently qualified accountants who trained within the whole spectrum of ICAS training offices, were collected from a self-completion questionnaire. The data collected was used to develop statistical models predicting two relevant pre-selection criteria for the accounting profession, namely the ability to pass the professional examinations at the first attempt and the probability of remaining with the training provider for at least 18 months post qualification. The validity of the developed models for use within the Scottish accountancy profession was then evaluated. Phase I of the thesis developed two models which considered examination performance, one based on honours graduates (n--183) and the other based on ordinary graduates (n=366) who qualified in the years 1988-1992. An empirical approach was adopted. Whilst statistically significant explanatory powers were identified for each model, a disappointing shrinkage was experienced when the models were applied to trainees who qualified in the years 1993-94. Two possible explanations were offered, the instability of the reference group and the empirical nature of the model derivation. Phase 11 of the thesis therefore adopted a more rational approach through the formulation of a conceptual framework. General background areas were hypothesised to be relevant in the determination of the criteria, and within these general areas specific factors were highlighted and entered into the logistic regression models using data from trainees who qualified in the years 1993-4. Statistically significant models were developed for both fully-accredited honours (n---149) and ordinary graduates (n--225) and these models continued to retain their validity when applied to trainees who qualified in 1995. The model developed for non-relevant honours students (n--61) was not significant highlighting the need for further work in this area. Likewise, from the data collected, an effective tenure model was not developed. This thesis has provided an additional validity study for the technique of biodata. by identifying that rationally derived biodata models can be used to differentiate between fully-accredited trainees who pass their WAS examinations at the first attempt and those who experience failure. This work therefore provides training principals who employ fully-accredited graduates to undertake WAS training with a useful preselection tool. It also provides evidence that rationally derived models appear to retain their validity and experience less shrinkage than models which were developed using a more empirical approach. Finally, the work demonstrates that it is possible to develop biodata models which are transportable across the full spectrum of ICAS authorised training offices and that biodata can therefore be transportable from one organisation to another.

The textbook provides an accessible overview of the theoretical foundations and general rules of accounting in terms of capital turnover. Explanations are built through the disclosure of the economic meaning of accounting procedures and the clear logic underlying them.&#x0D; The author hopes that the unconventional, but very convincing logic will interest readers and make them look at accounting as a very fascinating and interesting subject, the study of which should not be approached with fear and confidence that it is still impossible to understand accounting. A large number of people who are forced to deal with accounting due to their profession or curricula that provide for this subject will be able to understand how accounting is interesting in itself as a science and is necessary in the practical activities of any specialist.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For accountants, auditors, economists, lawyers, as well as students of economic universities and faculties.

Over 3,900 entriesThis best-selling dictionary contains entries on all aspects of accounting, including financial accounting, financial reporting, management accounting, taxation, auditing, corporate finance, and accounting bodies and institutions. Its international coverage includes important terms from the UK, US, Australia, India, and Asia-Pacific.New entries reflect the latest developments in the accounting profession, e.g. Accounting Council, European Financial Stability Mechanism, and General Anti-Abuse Rule. Existing entries have been updated to cover the latest developments, most notably the Financial Reporting Standard Applicable in the UK and the Republic of Ireland, which sets out new rules in areas such as goodwill, hedge accounting, and fair value accounting. There is increased coverage of topics such as corporate governance, accounting ethics, accounting scandals, and major firms and professional bodies.This dictionary is essential for students and professionals in accounting and finance, and an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.

After globalization; living in the most profound effects of the accountancy profession dimensions of internationalization; already in an office, is considered as an occupation area of the execution of local operations. However; ACCA, XBRL, concepts such as IFRS or strategic partnerships, demonstrate the need to be addressed in the international integration process of this profession. Today, local thinking, just considering the fact that reveal the results beyond the local competence; think of the international dimension of such a formation or to be accredited, the reconsideration of the existing accountancy organizational structure and will need to run the restructuring process in this direction.

Author writes about present-day state of accounting in Russian Federation in conditions of digitization economy, perspectives of its further development and significance of accountant as profession in future

Due to the role of information technology (IT) in today’s business environment and the significant influence information technologies have on accounting operations, there is a growing need to continuous acquiring of IT knowledge and skills related to new and emerging IT. Given the current market demands for the accounting profession, the possession of IT skills and knowledge is imperative for both professional accountants in practice as well as accounting graduates. This paper investigates the skills that accounting graduates should develop through the analysis of a mixture of skills and competencies that are articulated by prominent professional accounting bodies along with the skills that employees deem important. In that context, special emphasis will be placed upon the analysis of the required IT skills and competencies. The paper aims to provide a detailed overview of the significant literature regarding prerequisite skills and competencies in ordering to identify expectations for future professional accountants that will serve as a basis for providing accounting education recommendations in that context. The results of the conducted analysis should provide useful information to higher education community as well as overall professional and scientific community.

In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, uncertainty exists regarding the future of FET Accounting and the Accounting profession, when guidance teachers are presumably advising learners to take less suitable subjects, like Mathematical Literacy, History of Geography to enhance school reports. These findings influence the social responsibility of teachers; and it also results in many Accounting students having to spend two or more additional years at university due to their apparent lack of basic Accounting skills. Additionally, the negative perception towards FET Accounting might impact learners’ choices who might not plan a career in Accounting, thereby limiting their ability to secure any career in the financial sector. Collaborative social change is required from the Accounting profession and university alike, especially in the Fourth Industrial Revolution era, where a high degree of ethics and transparency are required.

Information technology has a particularly significant role in securing and distributing high quality information on business and financial performance, and the development of information technology causes great challenges for accounting profession. The application of information technology in accounting causes a “transformation of accounting practice” that requires from accountants’ development of new skills.Therefore, the main objective of this paper is to analyse the possibilities of applying new information technology in accounting practice through systematic analysis of recent studies and to investigate how the application of information technology affects the performance of accounting operations.In this context, there is a particularly significant impact of XBRL – the language of financial reporting, Cloud computing, Big Data, Data Analytics but also other emerging technologies like Artificial Intelligence.This paper also investigates future trends also most significant risks due to the use of information technology in accounting. Given their recent nature, the benefits of applying new information technologies in accounting have not yet been fully explored and their systematic analysis will serve as a basis for identifying directions of future development.