Results 221 to 230 of about 41,607 (273)

The Importance of Accounting Principles in the Accounting Profession [PDF]

SSRN Electronic Journal, 2015
A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business ...
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Japanese accounting profession in transition

Accounting, Auditing & Accountability Journal, 1999
This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs operate under quite different institutional arrangements from their Anglo‐American counterparts.
Manabu Sakagami, Hiroshi Yoshimi, Hiroshi Okano   +2 more
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Rebalancing the accounting profession

Journal of Corporate Accounting & Finance, 2007
AbstractAn alarming shift of balance has occurred in the accounting profession—a shift from a focus on work that facilitates business and economic development toward an emphasis on satisfying regulatory requirements. One result is that accountants are increasingly being trained to satisfy these regulatory requirements instead of being provided with the
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Paper clarifies accountability in nursing profession

Nursing Standard, 1988
The nurse's professional accountability and her code of conduct can be a 'very powerful force' to protect the interests of patients, says the author of a new College discussion paper. Called Accountability in Nursing, the paper has been produced by the RCN Professional Services Committee to stimulate debate and help resolve what it sees as a complex ...
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Transformation of the accounting profession

Meditari Accountancy Research, 2019
PurposeThe purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional transformations of gender and race as well as leadership within the South African accounting profession over four decades.Design/methodology/approachThe theoretical lens of ...
Elmarie Sadler, Jacobus Stephanus Wessels   +1 more
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Maori development: “accounting”, “accountability” and participation in the accountancy profession

Pacific Accounting Review, 2009
PurposeThis paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.Design/methodology/approachThe paper considers the relationship between “accounting”, “accountability” and cultural identity for those Maori wanting a career in accountancy.FindingsThe paper finds that,
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Journalism: Toward an Accountable Profession

The Hastings Center Report, 1987
profession's ranks surely would thin out were such a standard in force. Moreover, there is no reason to believe that healthy dividends from one's employment are necessarily corrupt. The world is full of remarkably dedicated professionals who happen to be rewarded amply for their talents and efforts.
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VOLATILITY IN THE ACCOUNTANCY PROFESSION:

The Bottom Line, 1993
Librarians seldom have time to understand or follow the inner turmoil, changes, or key issues of another profession and industry. It is hard enough just to keep up with our own. Yet by understanding the forces that affect us, even those not at the center of our existence, we can better serve our institutions and clients.
Sherman Hayes, Floyd Windal
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E-ACCOUNTING PRACTICES IN ACCOUNTING PROFESSION IN TURKEY

2023
E-dönüşüm sonucunda birçok alanda olduğu gibi muhasebe mesleğinde de teknolojik tabanlı değişim yaşanmıştır. Bilgi teknolojilerinin muhasebe mesleğinde uygulanması uzun bir zaman dilimini kapsamaktadır. Covid-19 pandemi döneminde birçok uygulamanın uzaktan olması ve teknoloji tabanlı uygulamaların yaygın kullanılması ile bu süreç hızlanmıştır.
Bulut, Nurcan, Buyruk Akbaba, Ayşe Nur
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Training in the accountancy profession

Education + Training, 1983
A quarter of a century ago there was a financial barrier to becoming a chartered accountant. In those days the articled clerk received little, if any, salary for his opportunity to do client work, and had to pay for his own correspondence course to get him through his examinations.
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