Results 11 to 20 of about 563 (222)

Accountancy in the midst of a surplus-value-adding inter-functional development process

open access: yesJournal 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
doaj   +1 more source

The Profession of Accountancy [PDF]

open access: yesThe ANNALS of the American Academy of Political and Social Science, 1906
n ...
openaire   +2 more sources

The role of accounting in sustainable development [PDF]

open access: yesAccounting 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

WOMEN IN ACCOUNTANCY. THE CASE OF ROMANIA. [PDF]

open access: yesAnnals 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]

open access: yesEkonomski Signali
In 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

A Comment On The Accountability Of The Accounting Profession

open access: yesJournal of Applied Business Research (JABR), 2011
<span>This essay reflects on the history, present status, and future promise of the accounting profession. Comparisons are drawn between accounting and the professions of medicine and law. The critique of the profession made by Walter P. Schuetze, former Chief Accountant to the SEC, and the formal response of the profession to this critique are ...
Gary G. Kleinman, Gail E. Farrelly
openaire   +2 more sources

Accounting Through the Business Model

open access: yesJournal of Business Models, 2018
While the business model has become a popular concept in many academic disciplines, it has not been invited into the accounting sphere. A new development, Integrated Reporting, promises to challenge this, but unfortunately its conceptualisation of the ...
Robin Roslender, Christian Nielsen
doaj   +1 more source

Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania

open access: yesAdministrative Sciences, 2018
Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism.
Mara Del Baldo   +2 more
doaj   +1 more source

Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes

open access: yesAccounting &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

THE BODY OF EXPERT AND LICENSED ACCOUNTANTS OF ROMANIA - ORGANISM OF REPRESENTATION AND NORMALIZATION FOR PROFESIONAL ACCOUNTANTS OF ROMANIA

open access: yesStudies and Scientific Researches: Economics Edition, 2008
The Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants ...
Aristita Rotila
doaj   +1 more source

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