Results 51 to 60 of about 41,607 (273)

Business partner vs. bean counter. Do the personality traits of accounting students meet contemporary business requirements? [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
The accountant’s role is subject to the scientific discourse as a fundamental paradigm change takes place, moving away from the traditional “bean counter” image towards a “business partner” of the management (Pickering, Byrnes, 2016; Richardson et al ...
Jan-Hendrik Meier, Walid Esmatyar, Claudia Sarpong   +2 more
doaj   +1 more source

Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46) [PDF]

, 2005
Management accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard, including the statement of income tax accounting standard (Pernyataan ...
Anshori, M. (Muslich), Hariyanto, P. (Program)   +1 more
core  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

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

Türk 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  

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

Knowledge 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

Zeszyty 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]

Zeszyty 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

Pushing Elephants Uphill - Teaching Ethics. It Works! [PDF]

, 2007
Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods of teaching ethics and place varying levels of emphasis on ethics teaching during a ...
O'Leary, Conor
core   +1 more source

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum, Patricia Jackson Farrell   +1 more
wiley   +1 more source