Results 11 to 20 of about 41,607 (273)
Accounting &Finance, EarlyView., 2023 Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant ...
Esin Ozdil +3 more
wiley +1 more source
Cхід, 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
BIO 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
Accountancy in the midst of a surplus-value-adding inter-functional development process
Journal of Economic and Financial Sciences, 2007 This article builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalising ever more capabilities and responsibilities, thereby reflecting a partnership role in
Heli Hookana
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Literature Review and Evolution of Beneficial Owner Concept. Views from the Accountancy Profession [PDF]
Risk 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]
Contabilitate 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
The Effect of Groupwork on Ethical Decision-Making of Accountancy Students [PDF]
, 2007 Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs.
O'Leary, Conor, Pangemanan, Gladies
core +3 more sources
WOMEN IN ACCOUNTANCY. THE CASE OF ROMANIA. [PDF]
Annals of the University of Oradea: Economic Science, 2019 This research investigates the gender issue related to the accountancy profession in Romania. The interest in the subject is motivated by the will to analyse the metamorphose of the profession in an evolving economical and social environment.
ȚICOI Cristina Florina
doaj
The importance of ethics in accounting and auditingprofessions in Serbia [PDF]
Ekonomski SignaliIn recent times, the concept of business ethics has been getting increasing importance in modern market economies as the result of the large number of detected unethical business activities.
Trklja Radmila +2 more
doaj +1 more source
The role of accounting in sustainable development [PDF]
Accounting and Financial Control, 2017 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.
Inna Makarenko, Alex Plastun
doaj +1 more source