Results 61 to 70 of about 41,781 (260)

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

Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie

Accounting Perspectives, EarlyView.
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley   +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

Perception of Diploma in Accountancy students on ethics education

SHS 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

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

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

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  

Skills Assessment for Business Services: Final Report [PDF]

, 2015
No abstract ...
McGregor, Alan, McTier, Alexander, Sutherland, Victoria   +2 more
core  

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source