Results 251 to 260 of about 71,849 (287)

ACCOUNTANT-CURRENT PROFESSION

Илимий-маалыматтык журналы, 2023
Annotion. The article is dedicated to identifying the relevance of the profession of an accountant and its role in society, the history of the emergence of this profession among other economic specialties.
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Accountability in the Professions: Accountability in Journalism

Journal of Mass Media Ethics, 2004
Accountability is viewed as a civilizing element in society, with professional accountability formalized in most cases as duties dating to the Greeks and Socrates; journalists must find their own way, without formal professional or government regulation or licensing.
Lisa Newton, Louis Hodges, Susan Keith
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Accounting – Profession vs. Science [PDF]

open access: possiblePublic Finance Quarterly, 2012
Defining accounting as a scientific field has been a matter of controversy. This paper is intended to describe the scientific grounds of accounting by way of analysing the International Financial Reporting Standards system. We compare T. S. Kuhn’s theory of scientific philosophy with the regulations and evolution of the selected reporting system.
Zsuzsanna Ilona Kovács, István Deák
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The Importance of Accounting Principles in the Accounting Profession [PDF]

open access: possibleSSRN Electronic Journal, 2015
A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business ...
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Japanese accounting profession in transition

Accounting, Auditing & Accountability Journal, 1999
This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs operate under quite different institutional arrangements from their Anglo‐American counterparts.
Manabu Sakagami   +2 more
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Rebalancing the accounting profession

Journal of Corporate Accounting & Finance, 2007
AbstractAn alarming shift of balance has occurred in the accounting profession—a shift from a focus on work that facilitates business and economic development toward an emphasis on satisfying regulatory requirements. One result is that accountants are increasingly being trained to satisfy these regulatory requirements instead of being provided with the
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Paper clarifies accountability in nursing profession

Nursing Standard, 1988
The nurse's professional accountability and her code of conduct can be a 'very powerful force' to protect the interests of patients, says the author of a new College discussion paper. Called Accountability in Nursing, the paper has been produced by the RCN Professional Services Committee to stimulate debate and help resolve what it sees as a complex ...
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Transformation of the accounting profession

Meditari Accountancy Research, 2019
PurposeThe purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional transformations of gender and race as well as leadership within the South African accounting profession over four decades.Design/methodology/approachThe theoretical lens of ...
Elmarie Sadler   +1 more
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Maori development: “accounting”, “accountability” and participation in the accountancy profession

Pacific Accounting Review, 2009
PurposeThis paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.Design/methodology/approachThe paper considers the relationship between “accounting”, “accountability” and cultural identity for those Maori wanting a career in accountancy.FindingsThe paper finds that,
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