Results 51 to 60 of about 563 (222)

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

Cambio, 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

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

CECCAR Business Review
Climate change, the need to adopt a sustainable lifestyle, social responsibility are no longer matters that can be ignored by a company. Each of us must contribute to the transition to a circular economy. In order to reconsider production and consumption
Elena STĂNCIULESCU, Mihai VUȚĂ, Maria Teodora VUȚĂ   +2 more
doaj   +1 more source

Thuthuka students' perceptions of factors influencing success

Journal 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

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

TABLOUL EXPLICATIV DE VARIAŢIE, BALANŢA MUTAŢIILOR Şl TABLOUL PLURIANUAL AL FLUXURILOR DE TREZORERIE

EIRP Proceedings, 2008
A conceptual accounting environment represents a theoretical element planning though acoherently accountancy development. This has an instrument though which accounting profession wanted toprotect it self against public power tentative pooling ...
Neculina Chebac, Mihaela Cristina Onica Ibinceanu   +1 more
doaj  

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

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

Saint Matthew and Saint: Luke Patrons of Public Accountants in the Latin American and Caribbean Catholic Church [PDF]

Pharos Journal of Theology
The first Saints venerated in the Church were Jesus' apostles and some martyrs. Later, confessors, virgins, and other Christians who demonstrated love and fidelity to Jesus Christ and his Church and lived with heroic virtue were included as Saints.
Orlando Carmelo Castellanos Polo, María Victoria Agudelo Vargas, Sol Beatriz Vélez Escobar, Fernando Antonio Zapata Muriel   +3 more
doaj   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source