Results 11 to 20 of about 71,849 (287)

THREATS AND SAFEGUARDING MEASURES RELATED TO THE ACTIVITY OF ACCOUNTING PROFESSIONALS [PDF]

open access: yesEconomica, 2023
Integrity, objectivity, the acquisition of specialized competence and professional behaviour are some of the fundamental elements of the professional ethics principles that must be considered by a future professional accountant. At the same time, he
Silvia ZAHARCO
doaj   +1 more source

ECONOMIST VERSUS ACCOUNTANT IN ROMANIA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania.
SABOU FELICIA
doaj  

PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA

open access: yesJurnal Akuntansi dan Auditing, 2011
Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk ...
Jimy Abadi, Widi Hidayat
doaj   +1 more source

Trajectories of an accountant professionʼs transformation in conditions of digitalization

open access: yesE-Management, 2022
The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal ...
N. G. Мorozova, Zh. M. Korzovatykh
doaj   +1 more source

Transformation of Audit Methodology with the Use of Blockchain and DLT Technologies

open access: yesУчёт. Анализ. Аудит, 2022
The development of blockchain and distributed ledger technology (DLT) technologies stimulates diametrically opposite points of view about the prospects of traditional institutions in the digital economy: from their complete disappearance to a cardinal ...
R. P. Bulyga, I. V. Safonova
doaj   +1 more source

Visualisasi Karakter Profetik dalam Diri Akuntan Pendidik

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020
This research aims to contribute for an educator accountant in carrying out his profession by imitating and emulating the characters that already exist in the Prophet Muhammad.
Gemelthree Ardiatus Subekti   +2 more
doaj   +1 more source

PENGARUH MOTIVASI MAHASISWA TERHADAP KEMINATAN PROFESI AKUNTAN PUBLIK : Studi Kasus Pada Program Studi Akuntansi Universitas Pendidikan Indonesia [PDF]

open access: yes, 2015
Penelitian ini bertujuan untuk menguji pengaruh motivasi mahasiswa terhadap keminatan profesi akuntan publik. Penelitian ini dilakukan pada program studi Akuntansi Universitas Pendidikan Indonesia angkatan 2011 sampai 2014.
Bodvin, Torjan   +4 more
core   +1 more source

The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession

open access: yesCECCAR Business Review, 2020
The present article discusses a series of theoretical and practical aspects regarding the taxation of income obtained from practicing the expert accountant and licensed accountant profession.
Bogdan Cosmin GOMOI
doaj   +1 more source

The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0

open access: yesJournal of Accounting and Investment, 2020
Research aims: This study aims to provide a perspective on the professional ethics of a millennial accountant in applying blockchain technology to improve his professionalism, and discusses the issue of blockchain ethical challenges for an accountant's ...
Sendy Dwi Haryanto, Erina Sudaryati
doaj   +1 more source

THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS

open access: yesJurnal Akuntansi, 2023
The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant.
Blasius Erik Sibarani, Citra Anggreani
doaj   +1 more source

Home - About - Disclaimer - Privacy