Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among the Accounting Students [PDF]
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]
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]
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
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
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]
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
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
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Transformation of the accountancy profession during digitalization of agriculture
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]
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]
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

