In an attempt to deepen how the way of working is changing due to the digital transformation, this research aims at understanding the process by which individuals adopt blockchain technology in accountancy.
Davide de Gennaro
exaly +3 more sources
Information communication technology integration via Bloom’s taxonomy in accountancy curriculum
Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers.
Olive Stumke
doaj +1 more source
Factors that motivate millennial accountancy professionals in industry to become academics
Orientation: Exploring the reasons why millennial chartered accountants choose to pursue a career in academia is fundamental to the future and advancement of the accountancy profession.
Christi Leonard +2 more
doaj +1 more source
How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement? [PDF]
This study focusses on personality characteristics, first, as a driver of a student’s preference for a master in accountancy. Then, I examine whether the personality characteristics of accountancy students match the personality characteristics driving a ...
Sytse Duiverman
doaj +3 more sources
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Dillard, Jesse, Vinnari, Eija
openaire +2 more sources
Analysis of economic transformation intervention in South Africa - the CA charter [PDF]
The purpose of this paper is to conduct an analysis of the chartered accountancy profession sector charter with other sector charters. This is to ascertain if the chartered accountancy profession charter is a workable strategy to address economic ...
Raphael Ngcobo, Watson Ladzani
doaj +1 more source
Contribution of chosen representatives of the accounting profession to the improvement of the organization of accountancy in inter-war Poland [PDF]
The article presents achievements of chosen representatives of the Polish accounting community of the period 1918–1939 – W. Baliński, T. Kotowicz and A.
Tomasz Sobczak
doaj +1 more source
The readiness of micro-entrepreneurs for changes in accountancy, in the example of Estonia
In the last five years, accounting entities in Estonia have had to adopt a number of changes resulting from various EU directives, and soon they will have to start taking into account the changes arising from the vision of the real-time economy.
Maret Güldenkoh, Uno Silberg
doaj +1 more source
Being a good financial auditor. Conceptions of responsibilities among accountancy students [PDF]
Auditors serve several masters. They have a clear obligation towards society, which expects them to be honest in checking the books of what are sometimes influential and wealthy institutions. At the same time, auditors are hired and paid by their clients,
Gjalt de Graaf +2 more
doaj +3 more sources
Student’s Decision: A Key to Certified Public Accountant
This study was intended to determine the level of factors affecting the decision of 4th year BS Accountancy students from College of Maasin to work after graduation or to take the 2022 CPALE.
Mara Anita E. Esaga +5 more
doaj +1 more source

