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Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among the Accounting Students [PDF]

open access: yesFrontiers in Psychology, 2022
The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities.
Tiw Kai Chi   +5 more
doaj   +2 more sources

Regulation of the Romanian Accountancy Profession – 100 Years Celebration. A History Lesson for Today’s Professionals [PDF]

open access: yesAudit Financiar, 2021
On July 15th 1921, the Official Journal of Romania witnessed the publication of the Law on the organization of the Body of Licensed and Expert Accountants.
Daniel BOTEZ
doaj   +1 more source

Analysis of economic transformation intervention in South Africa - the CA charter [PDF]

open access: yesEnvironmental Economics, 2016
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

Factors that motivate millennial accountancy professionals in industry to become academics

open access: yesJournal of Economic and Financial Sciences, 2023
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

The Accounting Profession in the Context of Globalisation

open access: yesCECCAR Business Review, 2021
This paper presents the globalisation factors that have the biggest impact on the accountancy profession. The International Financial Reporting Standards are the core of accounting globalisation, providing transparency and comparability all over the ...
Dorel MATEȘ, Roxana Mirella IRIMUȘ
doaj   +1 more source

A Comparative Study between the Opportunities Resulting from Incorporating Big Data into the Accountancy Profession and the Associated Requirements and Challenges [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022
As a result of the increasing amount of information that has been made available due to developments in communications and computing technology, the use of the Internet and remote sensing, the so-called big data has appeared.
Asmaa Abdelrazeik
doaj   +1 more source

Research competence accounting profession as a specialist business process management in processing industries

open access: yesCхід, 2015
The article is the realization of research competence accountancy profession as a specialist business process management in processing industries. The main base for the study are research scientists to research the accounting profession as a specialist
Viktoriya Rozhelyuk
doaj   +1 more source

Transformation of the accountancy profession during digitalization of agriculture

open access: yesBIO Web of Conferences, 2020
The article is devoted to the changes in the profession of accountant and accounting in the process of digitalization of the agricultural economy. The concept of digitalization of the economy is revealed, its directions in the agricultural sector are ...
Bakulina Galina   +4 more
doaj   +1 more source

Literature Review and Evolution of Beneficial Owner Concept. Views from the Accountancy Profession [PDF]

open access: yesRisk in Contemporary Economy, 2021
The purpose of this paper is to analyze and determine the meanings of the concept “Beneficial Owner”. We identified two approaches of the concept in the academic literature.
Mihai Iuliana Oana , Radu Riana Iren
doaj  

Public interest oversight on professional accountancy: How do accountants perceive it in Turkey? [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2020
Research Question: The study investigates consequences of the public oversight establishment on accounting profession and also attempts to understand the thoughts and perceptions of the licensed/certified professional accountants on the public oversight ...
Recep Pekdemir   +2 more
doaj   +1 more source

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