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Artykuły w czasopismach na temat „Accounting Study”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t

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Yulianti, Melia. "Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan." Akuntansi dan Manajemen 11, no. 2 (2016): 62–75. http://dx.doi.org/10.30630/jam.v11i2.93.

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Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, wit

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Ni, Made Dwi Ratnadi, and Nyoman Wijana Asmara Putra I. "Determinants of Charter Accountant Certified Accounting Students (Empirical Study on Accounting Major Students in Bali Province)." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 05, no. 12 (2022): 3450–61. https://doi.org/10.5281/zenodo.7445829.

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Certified accountants are needed worldwide to improve the economy and the quality of information in the financial sector. Charter accountant (CA) certification for graduate accounting students can create professional accountants and have global competitiveness. This study aims to examine the determinants of student interest in accounting majors to become certified charter accountants (CA). The research was conducted on university students majoring in accounting in the province of Bali. Determinants of interest were tested through the approach of the theory of planned behavior, knowledge and pe

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Marayasa, Nyoman. "The Influence of Interest Income and Professional Training to Student of Accounting for Work as the Company Public Accountant (A Study in Accounting Study Program at Pamulang University, Banten)." Journal of Advanced Research in Dynamical and Control Systems 12, no. 4 (2020): 502–7. http://dx.doi.org/10.5373/jardcs/v12i4/20201945.

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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 (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 ac

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Slavinskaitė, Neringa. "Automation of accounting processes: Case study of the companies in Lithuanian." Global Journal of Business, Economics and Management: Current Issues 12, no. 3 (2022): 316–25. http://dx.doi.org/10.18844/gjbem.v12i3.7046.

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One of the main conditions of successful business development is the assessment of the relevance of accounting information and the ability to make use of the opportunities it provides. These objectives can be achieved by automated accounting processes that release accounting and management staff from routine work so they can focus on creative processes. The research aims to investigate the level of automation of accounting processes in enterprises. The sample of the survey consisted of enterprises where the kolegija/University of Applied Sciences accounting study programmes students had practi

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Patel, Dr Jyotsna I. "A Study of Impact of E-Accounting." International Journal of Scientific Research 3, no. 7 (2012): 1–2. http://dx.doi.org/10.15373/22778179/july2014/1.

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Setianto, Adi Irawan, and Yusri Ahmad Harahap. "FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 1 (2019): 51–61. http://dx.doi.org/10.30871/jama.v1i1.1238.

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This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and signific

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GUINEA, Flavius-Andrei. "Study regarding the creative accounting techniques in management accounting." Audit Financiar 14, no. 142 (2016): 1136. http://dx.doi.org/10.20869/auditf/2016/142/1136.

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Archunan, K., and C. Ramaiyan. "A Comparative Study of Global Accounting and Indian Accounting." ComFin Research 12, no. 2 (2024): 70–74. http://dx.doi.org/10.34293/commerce.v12i2.7271.

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Accounting is a tool to quantify all economic and business transactions in terms of money. The economic and non-economic transactions are measured and compared from year to year and country to country with the help of accounting only. Hence, accounting is a backbone of evidence to identify the strength and weakness of any sector of the country. The accounting systems vary from country to country depending upon the nature of the business. The ancient accounting system has a narrow concept which has been followed within a country. Later in the ancient international trade, business tractions were

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (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 o

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Mohammadali-Haji, Ahmed, and Zafeer Nagdee. "Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 21–27. http://dx.doi.org/10.22495/rcgv6i2art3.

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Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector

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Arnita, Vina, and Heriyati Chrisna. "Accountings Students Following Test Certification Accounting Yunior Test In Indonesia." Economics, Business and Management Science Journal 2, no. 2 (2022): 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.

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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2

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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh, and Nguyen Thi Hong Nga. "Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises." ACRN Journal of Finance and Risk Perspectives 9, no. 1 (2020): 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.

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Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of th

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Choi, Kwang-Sun. "A Study on the relationship between the particularity of the independence of certified public accountants and the accounting audit to multi-family housing." Korean Institute for Aggregate Buildings Law 45 (February 28, 2023): 199–252. http://dx.doi.org/10.55029/kabl.2023.45.199.

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The duties of a certified public accountant are divided into an accounting audit that provides information to unidentified third parties, and tax agency, accounting-related appraisal that has a linear structure between a mandator and a mandate. In particular, accounting auditing has the characteristics of a mixed contract centered on a mandate contract, but it is distinctive in that it has an obligation to provide information to a third party. The main conceptual elements of accounting audit are the preparation of financial statements and the existence of generally accepted accounting principl

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

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

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

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

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Dr., Nitasha Khatri1, and Shikha Arora Bakshi 2. Dr. "AN EXPLORATORY STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES IN INDIA." International Journal of Marketing & Financial Management 6, no. 12 (2018): 22–28. https://doi.org/10.5281/zenodo.10823590.

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<strong>ABSTRACT</strong> <strong><em>            </em></strong> <strong><em> </em></strong> Ever since the concept of Accounting is introduced it is undergoing significant changes and in one way Accounting is aimed at streamlining the financial processes and elements. However, the major asset, which undertakes this essential element is Human Resources, is not given proper importance or scope in today’s accounting framework. Though, there were considerable arguments both for and against viewing Human Resources as assets, the beh

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Hurriyah Hurriyah, Mukhzarudfa Mukhzarudfa, and Gandy Wahyu Maulana Zulmas. "Determinant Minat Mahasiswa Akuntansi Dalam Memilih Karir Menjadi Akuntan (Studi Kasus Mahasiswa Ekonomi Akuntansi Universitas Jambi)." Trending: Jurnal Manajemen dan Ekonomi 1, no. 4 (2023): 67–80. http://dx.doi.org/10.30640/trending.v1i4.1450.

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This study aims to identify and analyze labor market considerations, gender, work environment, personality and financial reward considerations for accounting student interest in choosing a career as a tan and analyze. The research hypothesis was tested using a multiple regression analysis model. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the regression results that considerations of the labor market, gender, work environment, personality and considerations of financial appreciation simultaneously have a significa

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KOMALA, RINA, KHAIRUNNISA KHAIRUNNISA, and STEVANY HANALYNA DETHAN. "ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK." GANEC SWARA 17, no. 2 (2023): 544. http://dx.doi.org/10.35327/gara.v17i2.455.

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This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampli

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Chaniago, Pandu, and Fitrawati Ilyas. "53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY." Jurnal Akuntansi 7, no. 2 (2019): 53–70. http://dx.doi.org/10.33369/j.akuntansi.7.2.53-70.

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The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sampl

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Krismiaji, Krismiaji. "Audit Quality Characteristics and Accounting Conservatism: Empirical Study in Indonesian Company." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (2021): 132–41. http://dx.doi.org/10.33096/atestasi.v4i2.605.

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This research investigates the effect of audit quality on accounting conservatism in Indonesian companies. The research uses a sample of 510 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2015 through 2019. Audit characteristics are proxied by the size of the public accounting firm (ASIZ), auditor specialization (ASP), and auditor tenure (ATEN), while accounting conservatism (ACON) is measured using the accrual method. The sampling process was carried out using a purposive method. The study finds that that auditor specia

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Krismiaji. "Audit Quality Characteristics and Accounting Conservatism: Empirical Study in Indonesian Company." Atestasi : Jurnal Ilmiah Akuntansi 4, no. 2 (2021): 132–41. http://dx.doi.org/10.57178/atestasi.v4i2.42.

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This research investigates the effect of audit quality on accounting conservatism in Indonesian companies. The research uses a sample of 510 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2015 through 2019. Audit characteristics are proxied by the size of the public accounting firm (ASIZ), auditor specialization (ASP), and auditor tenure (ATEN), while accounting conservatism (ACON) is measured using the accrual method. The sampling process was carried out using a purposive method. The study finds that that auditor specia

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Upadhyay, Dr Ajay. "Need of Agriculture Farm Accounting: An Empirical Study." Indian Journal of Applied Research 3, no. 12 (2011): 34. http://dx.doi.org/10.15373/2249555x/dec2013/174.

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Patel, Alpesh T. "Responsibility Accounting: A Study in Theory and Practice." Indian Journal of Applied Research 3, no. 3 (2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.

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Carrington, Linda, Jeff Harwell, and Philip Morris. "Long-Run Success In The Accounting Profession: A Study Of Student Perceptions." American Journal of Business Education (AJBE) 2, no. 5 (2009): 25–34. http://dx.doi.org/10.19030/ajbe.v2i5.4067.

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Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced accountant (an accountant who is three, five, or even ten years into their career). Armed with this information, students will be better equipped to make the best decisions as they complete their undergraduate degree and begin their careers. This would

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Wahyuni, Nining Ika. "DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (2015): 12. http://dx.doi.org/10.19184/jauj.v9i1.1230.

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This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.

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Buckmaster, Dale, and Kok-Foo Theang. "AN EXPLORATORY STUDY OF EARLY EMPIRICISM IN U.S. ACCOUNTING LITERATURE." Accounting Historians Journal 18, no. 2 (1991): 55–83. http://dx.doi.org/10.2308/0148-4184.18.2.55.

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Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty perc

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Eko Prihananto, Bambang Satriawan, and Robin Robin. "The Influence Of Personal Capability, Technological Sophistication And Utilization Of Technology On Accountant Performance With The Effectiveness Of Accounting Information Systems As An Intervening Variable In Riau Islands Shipping Companies." International Journal of Economics, Commerce, and Management 1, no. 4 (2024): 93–108. http://dx.doi.org/10.62951/ijecm.v1i4.205.

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This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that desc

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Georgiou, Melissa, Robyn Cameron, and Stephanie Schleimer. "A study into the image of the accountant: How undergraduate students perceive the accounting profession and what influences this perception." Corporate Ownership and Control 21, no. 2 (2024): 52–69. http://dx.doi.org/10.22495/cocv21i2art5.

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While accounting matters more than ever in our modern society, the image of the accountant remains less understood. This study explores perceptions of the image of the accountant of university students in first, second and third-year courses across both accounting and non-accounting majors. Despite ranking among Australia’s growing professions, undergraduate enrolments and new entrants to professional associations are falling. Disruptive change necessitates a shift from the stereotypical “bean-counter” image to that of a strategic advisor. This study examines how distance from the profession a

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Kdeear, Ahmed Yhia, and Safwan Qusay Abdel Halim. "Aggregation of Accounting information between differentiated accounting systems ( Case Study )." Journal of Economics and Administrative Sciences 27, no. 128 (2021): 239–54. http://dx.doi.org/10.33095/jeas.v27i128.2166.

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The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government acc

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Ma, Shuya. "Study on the Correlation Between Accounting Fraud and Accounting Software." Frontiers in Business, Economics and Management 12, no. 1 (2023): 33–37. http://dx.doi.org/10.54097/fbem.v12i1.13624.

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This paper aims to explore the impact of accounting software on accounting fraud cases. This study explores the impact of artificial intelligence on accounting fraud cases. The results of this paper are helpful for business owners and managers to understand the importance of using accounting software to achieve performance. Efficiency, reliability, ease of use, data quality and accuracy affect the use of accounting software, thus affecting the number of accounting fraud cases. Literature and research results show that the efficiency, reliability, ease of use, data quality and accuracy of accou

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Lubis, Muya Syaroh Iwanda, and Ima Ima. "ONTOLOGY OF ACCOUNTING EDUCATION IN THE STUDY OF ACCOUNTING IMPLEMENTATION." Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis 4, no. 3 (2023): 93–97. http://dx.doi.org/10.46576/ijsseh.v4i3.3731.

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ABSTRACTNationalism and empiricism, because accounting uses thought to examine the data of accounting transactions used in the preparation of financial reports. This fact is something that can be answered accurately by the human senses. As a component of axiology or in accounting studies, accounting science is used as part of the accounting profession. Accounting science explains how financial reporting processes and transaction relationships affect each other in epistemology. The study examines accounting science from a theoretical perspective with a focus on epistemological aspects. This is

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Samirah, Dunakhir. "To be a Certified Public Accountant: What Students Say." Account and Financial Management Journal 09, no. 05 (2024): 3328–33. https://doi.org/10.5281/zenodo.11399978.

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ABSTRACT: This study aims to analyze the interest of accounting students in choosing a career to become a certified public accountant in Indonesia.  The public accountant profession could be one of the professions considered by accounting students. Data shows that the number of public accountants in Indonesia is still very small compared to other countries. This could be caused, in part, by the lack of interest in accounting students in Indonesia to become public accountants. However, there is no published research yet on the actual career interests of accounting students in Indonesia. Mo

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Sugiantini, Ni Komang, and Ni Ketut Muliati. "Pengaruh Penghargaan Finansial, Lingkungan Keluarga dan Nilai Intrinsik Pekerjaan Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik." Hita Akuntansi dan Keuangan 4, no. 3 (2023): 191–204. http://dx.doi.org/10.32795/hak.v4i3.3243.

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Accounting students have a great opportunity to have a career as a public accountant, because those who can follow the professional education of public accounting are someone who has a minimum education of bachelor 1 (S-1), diploma IV or equivalent. A public accountant is an accountant who has obtained permission from the Minister of Finance to provide services, both in the form of attestation services and non-attestation services. Having a good and promising career is the hope and dream that every student wants. This study aims to determine the effect of Financial Rewards, Family Environment

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Detzen, Dominic, and Sebastian Hoffmann. "Methodological reflections on historical case study and interpretive accounting research." Accounting History 26, no. 4 (2021): 665–75. http://dx.doi.org/10.1177/10323732211053899.

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Commenting on our study “Accountability and ideology: The case of a German university under the Nazi regime", published in 2020 in Accounting History, Fülbier recently outlined a research agenda on the manifold ways in which the Nazi doctrine affected institutions of higher education, going beyond the scope of our original article. With this reply, we seek to reflect on research considerations emanating from such an agenda, relating to (i) conducting historical case-based research, (ii) questions of ontology and epistemology in interpretive accounting research, and (iii) the notion of what con

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khudhair, Anmar adnan, Aqeel Jaber Kadhim, and Jasim Idan Barrak. "Artificial Intelligence and Electronic Accounting Disclosure: An Analytical Study." International Journal Of Management And Economics Fundamental 05, no. 03 (2025): 70–77. https://doi.org/10.37547/ijmef/volume05issue03-11.

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Purpose: The research aims to test the association between artificial intelligence and electronic accounting disclosure for financial reports. Artificial intelligence could affect the efficiency and effectiveness of electronic accounting disclosure for financial reports. Design/methodology/approach: This research collects the data by using the questionnaire technique distributed to accountants and auditors in companies listed on the Iraq Stock Exchange and financial analysts in financial brokerage companies. Findings: This research finds that the application of artificial intelligence techniqu

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Sari, Lidya Puspita, Ani Suryani, and Zetty Zahureen Mohd Yusoff. "I.T. Skills Accountants: A Study on Job Ads." International Journal of Accounting and Business Society 30, no. 2 (2022): 187–221. http://dx.doi.org/10.21776/ijabs.2022.30.2.675.

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Purpose—This study aims to identify the IT skills required for accounting staff, managers, and supervisor positions in the labour market and assist prospective accounting graduates in building the necessary skills to obtain the desired career. Design/methodology/approach—This study utilized the content analysis method to analyze 543 job advertisements from the Job Street website. The data was then tested using the Kruskal-Wallis test to determine the differences in the skill requirements between positions. Findings — The skills most in demand across all positions are those associated with Micr

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Diana, Tien Irafahmi, and Mentari Sriyani. "The Case Study Method in the Accounting Classroom." Education Quarterly Reviews 6, no. 2 (2023): 258–65. https://doi.org/10.31014/aior.1993.06.02.754.

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The case study method or the case method is an important teaching method that has been used widely in education. Despite its importance, there is limited report whether the case study method has been successfully implemented in Indonesian accounting classrooms. This research aims to investigate accounting students’ perceptions about the implementation of case study method in accounting education. This research is important to get an understanding of the usefulness of the case study method and the challenges surrounding the implementation of the case study method. A questionnaire is used

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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education shou

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper ackno

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Thalib, Mohamad Anwar. "Zakat Accounting: Islamic Ethnomethodology Study." Bukhori: Kajian Ekonomi dan Keuangan Islam 3, no. 1 (2023): 57–69. http://dx.doi.org/10.35912/bukhori.v3i1.2418.

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Purpose: This research problem revolves around the prevailing focus in zakat accounting studies, primarily on techniques and calculations, while neglecting the importance of local cultural values and religiosity. This study aims to reveal zakat accounting practices based on local cultural values and religiosity. Methodology/approach: The research employs a qualitative approach and utilizes two data collection methods, interviews and observations, involving three informants. Results: The findings reveal various zakat accounting practices, including the adjustment of zakat rates based on governm

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Cooper, David J., and Wayne Morgan. "Case Study Research in Accounting." Accounting Horizons 22, no. 2 (2008): 159–78. http://dx.doi.org/10.2308/acch.2008.22.2.159.

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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis—the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financ

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Gong, Kyung-tae. "Study of Accounting Data Analytics." Innovation Enterprise Research 9, no. 1 (2024): 225–38. http://dx.doi.org/10.37297/ier.2024.3.9.1.225.

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Shen, Hanxiao. "Carbon emission accounting approaches study." Applied and Computational Engineering 60, no. 1 (2024): 185–90. http://dx.doi.org/10.54254/2755-2721/60/20240870.

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In recent years, greenhouse gas (GHG) emissions have become a global focal point, and carbon emission accounting approaches have become even more important in measuring the reliability of data. This paper comprehensively analyzes the principles, reliability and other characteristics of the existing traditional carbon emission accounting approaches and comprehensively compares the application status and realizability of the carbon emission factor approach, the actual measurement approach and the mass balance approach. Additionally, this paper introduces the principle of using the relatively nov

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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.

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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a su

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Ilvia Azhari Salsabila and Sri Trisnaningsih. "Behavioral Accounting: Accounting and Behavior with Technological Influences." Formosa Journal of Multidisciplinary Research 3, no. 4 (2024): 75–80. http://dx.doi.org/10.55927/fjmr.v3i4.8987.

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Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced

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Pfeiffer, Glenn, Robert Capettini, and Gene Whittenburg. "Forrest gump—Accountant: A study of accounting in the motion picture industry." Journal of Accounting Education 15, no. 3 (1997): 319–44. http://dx.doi.org/10.1016/s0748-5751(97)00009-2.

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Mutiarasari, Ketut Ria, and I. Putu Julianto. "Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan." Vokasi : Jurnal Riset Akuntansi 9, no. 2 (2020): 71. http://dx.doi.org/10.23887/vjra.v9i2.26208.

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This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, a

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Nugroho Aji Mubarok, Achmad, Diana Dwi Astuti, and Wiwik Fitria Ningsih. "INFLUENCING FACTORS ACCOUNTING GRADUATES IN CHOOSING OTHER ACCOUNTANT CAREER." MBA - Journal of Management and Business Aplication 6, no. 2 (2024): 691–701. http://dx.doi.org/10.31967/mba.v6i2.1024.

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This study aims to determine the effect of professional training, personality, labor market considerations, financial rewards and the work environment on the choice of a career other than accountant for accounting alumni of ITS Mandala (d/h) STIE Mandala Jember. The population of this study were alumni of accounting batches 16, 17 and 18. The sample in this study was 52 people. The sampling technique used in this study was purposive sampling, in order to obtain a sample of 52 people from a total of 111 populations. The data collection method used in this study was by distributing questionnaire

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