Results 41 to 50 of about 1,928 (207)

Accounting for the Global Economy: Is National Regulation Doomed to Disappear?

open access: yesJurnal Ilmiah Wahana Akuntansi, 2017
Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an ...
Bonifasius Hamonangan Tambunan   +3 more
doaj  

THE ROLE OF THE ACCOUNTANCY PROFESSIONAL BODIES IN DEVELOPING SOCIAL AND ENVIRONMENTAL REPORTING [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust.
Girbina Madalina   +2 more
doaj  

Accountants’ information technology reskilling: Antecedents and the moderating role of gender

open access: yesKnowledge Management & E-Learning: An International Journal
Technological changes lead to the shift of accounting roles. Therefore, accountants need information technology (IT) reskilling. This study aims to explore influential factors driving professional accountants’ development of IT skills as well as the ...
Thunyanee Pothisarn, Mathupayas Thongmak
doaj   +1 more source

Accounting education, technology and entrepreneurship: Current trends and future outlook

open access: yesZeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2019
The present study explores current accounting and business research focusing on the accounting technology that leads the accounting profession in new directions.
Sofia Asonitou, Androniki Kavoura
doaj   +1 more source

Contribution of chosen representatives of the accounting profession to the improvement of the organization of accountancy in inter-war Poland [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2012
The article presents achievements of chosen representatives of the Polish accounting community of the period 1918–1939 – W. Baliński, T. Kotowicz and A.
Tomasz Sobczak
doaj   +1 more source

Istanbul Chamber of Certified Public Accountants (ISMMMO) The Key Element of Accounting Profession

open access: yesTürk Kütüphaneciliği, 2013
The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of
İlkim Mengülerek
doaj  

Perception of Diploma in Accountancy students on ethics education

open access: yesSHS Web of Conferences, 2017
The aim of this study is to determine the perception of Diploma in Accountancy (DIA) students on whether ethics should be integrated into the DIA curriculum. This study also investigates the reasons for their opinion.
Zainal Abidin Nor Sharizad, Fatima A.H.
doaj   +1 more source

Managing Knowledge Standards at the Periphery of Professional Knowledge Development: The Case of the Philippine Accountancy Profession and International Accounting Standards Harmonisation

open access: yesCambio, 2019
This article is a case study of how a peripheral professional group, the Philippine accountancy profession, managed its knowledge standards to strengthen its occupational authority despite lack of control on standards development.
Erwin Rafael
doaj   +1 more source

Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970 [PDF]

open access: yes
this paper analyses the transformations induced since 1970 in the French accountancy profession by the globalisation of France's economy.professions; audit; globalization; France sociological ...
RAMIREZ, Carlos
core  

Thuthuka students' perceptions of factors influencing success

open access: yesJournal of Economic and Financial Sciences, 2014
South Africa has a shortage of black (African and coloured) chartered accountants. The Thuthuka Project, initiated by the South African Institute for Chartered Accountants (SAICA), aims to increase the number of black accounting students.
Eloise De Jager
doaj   +1 more source

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