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Journal articles on the topic 'Role of accounting'

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Published: 12 June 2021
Last updated: 12 February 2022

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1

Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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Makarenko, Inna, and Alex Plastun. "The role of accounting in sustainable development." Accounting and Financial Control 1, no. 2 (June 8, 2017): 4–12. http://dx.doi.org/10.21511/afc.01(2).2017.01.

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Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.
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Savić, Aleksandar, Miloš Miljković, and Tamara Damnjanović. "Role of accounting documents accounting information system." Oditor - casopis za Menadzment, finansije i pravo 4, no. 3 (2018): 110–27. http://dx.doi.org/10.5937/oditor1803111s.

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Güney, Aysel. "Role of Technology in Accounting and E-accounting." Procedia - Social and Behavioral Sciences 152 (October 2014): 852–55. http://dx.doi.org/10.1016/j.sbspro.2014.09.333.

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P.MUTHULAKSHMI, P. MUTHULAKSHMI. "Examining The Role of Responsibility Accounting in Organizational Structure." International Journal of Scientific Research 3, no. 4 (June 1, 2012): 1–3. http://dx.doi.org/10.15373/22778179/apr2014/209.

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Denison, Christine A., Sue P. Ravenscroft, and Paul F. Williams. "Accounting and Public Policy: The Importance of Credible Research." Accounting and the Public Interest 14, no. 1 (December 1, 2014): 113–27. http://dx.doi.org/10.2308/apin-51158.

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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.
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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.

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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.
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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (October 16, 2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.

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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.
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Gk, Supriya. "The Role of Human Resource Accounting for Gaining Competitive Advantage." International Journal of Trend in Scientific Research and Development Volume-3, Issue-2 (February 28, 2019): 1020–23. http://dx.doi.org/10.31142/ijtsrd21555.

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Cameron, Kirk W. "Computing's Role in Resource Accounting." Computer 44, no. 3 (March 2011): 91–92. http://dx.doi.org/10.1109/mc.2011.81.

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Farida, Wiwik Mukholafatul. "MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI." Jurnal Reviu Akuntansi dan Keuangan 7, no. 2 (December 21, 2017): 1055. http://dx.doi.org/10.22219/jrak.v7i2.19.

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This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology
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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (June 24, 2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.

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Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.
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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.

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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.
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Ilić, Milena, and Svetlana Anđelić. "The role of computerized accounting information system in detecting accounting errors and accounting fraud." Bizinfo Blace 8, no. 2 (2017): 17–30. http://dx.doi.org/10.5937/bizinfo1701017i.

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Ikram, Krit, and Aftiss Ahmed. "The Role of Accounting Information in the Company’s Decision-Making Process." International Journal of Psychosocial Rehabilitation 24, no. 03 (February 18, 2020): 645–56. http://dx.doi.org/10.37200/ijpr/v24i3/pr200821.

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Lombardi, Luisa. "Disempowerment and empowerment of accounting: an Indigenous accounting context." Accounting, Auditing & Accountability Journal 29, no. 8 (October 17, 2016): 1320–41. http://dx.doi.org/10.1108/aaaj-08-2015-2167.

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Purpose The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Design/methodology/approach A total of 31 interviewees participated in this study, which included 18 self-identified Indigenous Australians and 13 non-Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu’s concepts provide the framework for mobilizing and analyzing the findings of this study. Findings The damaging role of accounting in the context of Indigenous peoples has largely stemmed from non-Indigenous peoples providing accounting services for Indigenous peoples. The evidence and analysis provided by this study postulates a constructive way forward of accounting’s role in contributing to the empowerment of Indigenous Australians. Research limitations/implications Limitations include being a non-Indigenous researcher conducting research in an Indigenous context, which may have prevented some interviewees from feeling comfortable to openly share their experiences and insights. Practical implications As this study’s findings have supported the theory that accounting skills can be used in an empowering way when used “by” Indigenous peoples, Indigenous Australians should be actively supported by the accounting bodies to gain the qualifications needed for membership of the accounting profession. Originality/value This study contributes to the expanding accounting literature that locates the role of accounting in the context of Indigenous peoples by proposing accounting as a tool of empowerment.
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Cao, Le Thi, and Phillip G. Buchanan. "The Changing Role of the Management Accountant: The Impact upon Accounting Education." Journal of Business Education 60, no. 5 (February 1985): 198–202. http://dx.doi.org/10.1080/08832323.1985.10117259.

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Wilmshurst, Trevor D., and Geoffrey R. Frost. "The role of accounting and the accountant in the environmental management system." Business Strategy and the Environment 10, no. 3 (2001): 135–47. http://dx.doi.org/10.1002/bse.283.

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Singer, Alan E., Ming S. Singer, and Garth Ritchie. "Role of Transactions in Mental Accounting." Psychological Reports 59, no. 2 (October 1986): 835–38. http://dx.doi.org/10.2466/pr0.1986.59.2.835.

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The role of the transaction as a mediator of responses to the “theatre ticket” problems of Kahneman and Tversky was investigated. The hypothesis that implicit budgeting triggers topical organisation received some support. A further hypothesis, that social interaction is a salient feature of the problem, was not supported.
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Cerin, P. "Environmental Accounting: A Pro-Active Role." Corporate Environmental Strategy 8, no. 2 (July 2001): 98. http://dx.doi.org/10.1016/s1066-7938(01)00101-4.

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Santi, Fitriana, and Ary Yunita Anggraeni. "ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES." KEBERLANJUTAN 4, no. 2 (October 8, 2019): 1218. http://dx.doi.org/10.32493/keberlanjutan.v4i2.y2019.p1218-1228.

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Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.
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Sheveleva, Ekaterina. "THE ROLE OF ACCOUNTING POLICY IN ACCOUNTING PROCEDURES AT THE ENTERPRISE." Bulletin of South Ural State University series "Economics and management" 9, no. 3 (2015): 74–78. http://dx.doi.org/10.14529/em090310.

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Coetsee, D. "The role of accounting theory in the development of accounting principles." Meditari Accountancy Research 18, no. 1 (April 2010): 1–16. http://dx.doi.org/10.1108/10222529201000001.

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

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Shuttleworth, C. C. "Perspectives of accounting students and teachers on the changing role of management accountants in organisations." Southern African Business Review 18, no. 2 (January 29, 2019): 140–62. http://dx.doi.org/10.25159/1998-8125/5682.

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Owing to a highly competitive global market, economic crises and changes in manufacturing and information technology, organisations are compelled to improve their financial planning and control functions. These and other changes have contributed to the evolving role of the management accounting function in organisations. Whereas cost accounting’s main focus was on finding the cost of manufacturing products, the objective of management accounting is to use financial and non-financial information to assist management with decision making. Although management accountants have long played multiple roles in organisations, there is a definite shift towards a more strategic approach, opening up new vistas of opportunity. However, this widening scope of the changing practice of management accounting demonstrates a lack of a recognisable and coherent occupational identity. The objective of this study was to determine whether prospective accounting students and accounting teachers are aware of the changing role and status of management accountants. This study presents the results of a survey among fi rst-year accounting students as well as interviews with accounting teachers to assess their perceptions of the current role of management accountants in organisations. This study exposes a lack of knowledge of the status of management accountants and their strategic role in organisations. Recommendations are made for tertiary institutions to alleviate this information gap and for further research on this issue.
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Omer Khalid, Waleed Eltayeb. "Role of actuarial accounting in enhancing banks performance." Global Journal of Economics and Business 9, no. 2 (October 2020): 452–57. http://dx.doi.org/10.31559/gjeb2020.9.2.16.

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This study aims to shed light on the significance of actuarial science in the banking sector from an accounting point of, And try to find out of the role he plays of actuarial accountant in the Sudanese banking sector and added value that he can add especially In light of a local economy which suffers from violent economic fluctuations that cast a shadow over on. financial stability, and the extent of its ability and contribution to the effectiveness of performance. The study found that Actuaries are active in banking roles despite the weakness of the actuaries who work in the banking sectors in sudan, The study also showed there's a direct relationship between economic fluctuation risks and financial crises need to adopt actuarial accounting methods, also, they have a major role to play to supports the improvement of the quality of financial reporting. The Study recommended necessity of educating decision- makers in the banking sector on the importance of actuarial science and actuarial accountants, who play a key role through actuarial methods that effectively contribute to the bank's ability to overcome economic fluctuations and financial crises.
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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (June 30, 2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.

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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accounting in fraud investigation in view of accounting professionals, financial analysts and auditors in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. We recommend among others that the government of Bahrain should enact an Act that will make forensic accounting a practice in Bahrain so that economic and financial crimes can become history.
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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.
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Janičíková, Monika. "Role of Financial Accounting Standardization in Initial Public Offerings." Český finanční a účetní časopis 2014, no. 4 (December 1, 2014): 94–105. http://dx.doi.org/10.18267/j.cfuc.426.

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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (April 30, 2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.
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Saputro, Vecco Suryahadi, Hamzah Ritchi, and Sofik Handoyo. "Blockchain Disruption on Management Accountant's Role: Systematic Literature Review." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 2021): 1. http://dx.doi.org/10.24198/jaab.v4i1.25961.

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Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.
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Ari Kuncara Widagdo, Antonius Singgih Setiawan, Rahmawati, Djuminah,. "Owners Ethnicity And Strategic Management Accounting." Jurnal Akuntansi 23, no. 2 (October 17, 2019): 160. http://dx.doi.org/10.24912/ja.v23i2.575.

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This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.
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Abou-Zeid, Nader, Prof Hasan El-Mousawi, and Dr Joumana Younis. "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study." Research in Economics and Management 5, no. 3 (June 21, 2020): p28. http://dx.doi.org/10.22158/rem.v5n3p28.

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Forensic accounting is one of the modern domains of accounting that incorporates special knowledge and a group of skills that are utilized to fight financial corruption and creative accounting, support legal action against such practices and tackle the resulting consequences. The research at hand investigates fundamental perceptions of forensic accounting and discusses methods that forensic accounting uses to detect and curb creative accounting. It also emphasizes the concept of creative accounting, discusses its types and outcomes, and illustrates the techniques of forensic accounting that are used to fight it. A well-structured, five-point Likert style questionnaire was constructed and distributed among a sample of 350 CPAs from the total population of Certified Public Accountants in Mount Lebanon and Beirut Governorates. The researchers used the Statistical Package for Social Sciences (SPSS) to make various statistical tests to analyze the outputs. The research yielded some important findings, mainly that both the integrated and the dimensional audit approaches, which are two forensic accounting methods, lead to curbing creative accounting practices. As a result, the researchers had some recommendations.
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Abernethy, Margaret A. "PHYSICIANS AND RESOURCE MANAGEMENT: THE ROLE OF ACCOUNTING AND NON-ACCOUNTING CONTROLS." Financial Accountability and Management 12, no. 2 (May 1996): 141–56. http://dx.doi.org/10.1111/j.1468-0408.1996.tb00184.x.

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Olojede, Paul, and Olayinka Erin. "Corporate governance mechanisms and creative accounting practices: the role of accounting regulation." International Journal of Disclosure and Governance 18, no. 3 (February 3, 2021): 207–22. http://dx.doi.org/10.1057/s41310-021-00106-4.

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Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (August 21, 2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.Originality/valueIt recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.
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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (January 2, 2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.

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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.
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Jostan, Maria Natasha, and Ria Sandra Alimbudiono. "Student Academic Studies, Lifestyle and Prospect as Future Accountant." ACTA VŠFS 14, no. 2 (November 2020): 115–22. http://dx.doi.org/10.37355/acta-2020/2-02.

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This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession. Data was collected through interviews with 10 accounting students, academics and practitioners which obtained several results. The results of this study indicated that Accounting Studies plays a role in the lifestyle and financial thinking of accounting students, and will later be able to have an impact on the performance and daily life of the accounting profession in the future. Based on this analysis, overall it can be concluded that besides accounting studies, there is another factor to support the accountant mindset that is work environment. Mindset, financial behavior and accounting student life style obtained by accounting studies and it able to support future accounting profession.
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Kupenova, Zhuldyz, Sariya Baimukhanova, Gulnar Nurgalieva, Gulnar Zhunisova, and Aigerim Nurmukhan. "Digital economy and its role in accounting." E3S Web of Conferences 159 (2020): 04032. http://dx.doi.org/10.1051/e3sconf/202015904032.

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The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of «Digital economy», the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the «Digital Kazakhstan» program regarding accounting; and the transformation of accounting activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy and information society are considered. Digital literacy is the knowledge and ability of a person to use information and communication technologies in their daily and professional activities. changes to the accountant’s function, adding artificial intelligence to accounting operations, Robots, or programs that process data.
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41

Umanhonlen, Felix Ogbeiyulu, Otakefe J.P, and Killian Osikhenaogiedu. "Combating economic and financial crimes in nigeria: the role of the forensic accountant." Journal of Management and Science 10, no. 4 (December 31, 2020): 12–28. http://dx.doi.org/10.26524/jms.10.7.

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Economic and financial crime has been a clog in the wheel of progressand a majorproblem be devil economic prosperity and growth modelsof most nations of the world. Due to this government in some quarters have had the reason to set upinstitutions to unravel as well asdispels themenace. Despite this,fewer than much success mayhave been achieved by the respective anti-corruption agencies as a result of not identifying with therole of forensic accounting science in planning, investigating and representing expert witness/testimony on be fore law suit. This paper attempts toappraisethe role of forensic accountant in combating economic and financial crimes in Nigeria. The paper explored relevance components of economic and financial crimes and extensively discussed concepts of crime and criminality, corruption, white collar and cybercrimes. Specifically, the study reviews the historical antidotes of forensic accounting, emphasizes on the role of forensic accounting science in litigation and forensic accountantensuring economic and financial crime immersed. Moreso, the study identifies basis for future research, some potential crimes factors and forensic accounting science expert’s opinion in crime scene as well as reviewed prior studies and gap envisaged. Essentially, the study reviewed theoretical issues using qualitative approach thereby involving a survey of literature to decipher relevant issues. It there fore sought that forensic accounting serves the basis for investigation, expert witness testimonyand opinion of expert in lawsuit so as to unravel crimes, and reach resolution for recovering. However, concludes that there is need to involve and embrace accounting expert science in all facets of crime investigation in order to accelerate detections and ameliorate incidences of failed attempt on crime recovery related to economic and financial crimes. Therefore, propose that public and private sectors should engage, recruit and employservices of and/or stationed forensic accountant to review,strengthen, reappraises records and internal control on routine basis. Also to check incidences of crime perception as well as anti-corruption agencies saddled with the responsibilities of fighting economic and financial crimes to employ and adopt engagement of forensic accountant on regular basis among others for all-inclusiveness works of planning, investigating, detecting,and recovering.
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Han, Jong－Soo, and Min－Sup Song. "Trends and Future Role of Accounting Research." Review of Accounting and Policy Studies 23, no. 4 (November 30, 2018): 1–32. http://dx.doi.org/10.21737/raps.2018.11.23.4.1.

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Gupta, Gaurav, Stephen B. Salter, and Philip A. Lewis. "Accounting Offshoring: The role of Emotional Intelligence." Journal of Accounting and Management Information Systems 18, no. 2 (June 1, 2019): 145–72. http://dx.doi.org/10.24818/jamis.2019.02001.

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44

Sykianakis, Nikos, and Athanasios Bellas. "Organization Politics and the Role of Accounting." EUROPEAN RESEARCH STUDIES JOURNAL XIV, Issue 3 (November 1, 2011): 119–34. http://dx.doi.org/10.35808/ersj/330.

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45

Knoeber, Charles R., and A. James McKee. "Accounting choice: The role of monitoring costs." Managerial and Decision Economics 12, no. 5 (October 1991): 353–60. http://dx.doi.org/10.1002/mde.4090120503.

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46

Hellmann, Andreas. "The role of accounting in behavioral finance." Journal of Behavioral and Experimental Finance 9 (March 2016): 39–42. http://dx.doi.org/10.1016/j.jbef.2015.11.004.

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Suryaningrum, Diah Hari. "Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri." AKRUAL: Jurnal Akuntansi 3, no. 1 (October 10, 2011): 38. http://dx.doi.org/10.26740/jaj.v3n1.p38-58.

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AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
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Taipaleenmäki, Jani, and Seppo Ikäheimo. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change." International Journal of Accounting Information Systems 14, no. 4 (December 2013): 321–48. http://dx.doi.org/10.1016/j.accinf.2013.09.003.

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Oleksyk, Piotr. "The role of accounting in identifying of the waste." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015, no. 77 (November 30, 2015): 573–81. http://dx.doi.org/10.18276/frfu.2015.77-58.

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Christensen, John. "Accounting Errors and Errors of Accounting." Accounting Review 85, no. 6 (November 1, 2010): 1827–38. http://dx.doi.org/10.2308/accr.2010.85.6.1827.

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ABSTRACT: Accounting should pay more attention to errors, as errors are essential for the updating of beliefs. Accounting is an information system, and errors are the carriers of information according to Bayes’ Theorem. Accountants are primarily concerned with the mean (value), but the variance of accounting numbers is equally important. Only autocorrelation makes historical accounting relevant for decision purposes. Endogenous errors of accounting are more common than acknowledged. First, the accounting model is linear, whereas the world is nonlinear. Second, accounting is not the only information channel, and accountants must consider the role of accounting when it supplements other information sources. This commentary discusses the consequences of endogenous errors. Errors are inherent to accounting, and accountants must address them.
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