Results 21 to 30 of about 41,781 (260)
The role of accounting in sustainable development [PDF]
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
Accounting Through the Business Model
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
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The Effect of Groupwork on Ethical Decision-Making of Accountancy Students [PDF]
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
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Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
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
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Dual Practice of Law and Accountancy: A Lawyer’s Paradox [PDF]
If a man is qualified both as a lawyer and as a certified public accountant, is there any reason to prohibit him from practicing both professions at the same time?
Goldberg, Louis S.
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The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India [PDF]
This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is ...
Gray, S.J., Verma, S.
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Accounting Education, Accounting Profession and COVID-19?
The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges.
openaire +1 more source
Disability and the socialization of accounting professionals [PDF]
This paper investigates the professional socialization of disabled accountants and their employment within the UK accounting industry by examining the oral history accounts of 12 disabled accountants.
Duff, Angus, Ferguson, John
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A JOURNEY THROUGH ETHICS IN ROMANIAN ACCOUNTANCY [PDF]
This paper aims to examine the ethical and moral profile of accountants in Romania, as a further step in understanding the adapting of the accountants’ profile to the evolution of the profession in the context of an accounting system that “went through ...
ȚICOI Cristina Florina
doaj
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
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