Results 21 to 30 of about 71,990 (306)

Dual Practice of Law and Accountancy: A Lawyer’s Paradox [PDF]

open access: yes, 1966
If a man is qualified both as a lawyer and as a certified public accountant, is there any reason to prohibit him from practicing both professions at the same time?
Goldberg, Louis S.
core   +2 more sources

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

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.
Nurulilmi, Nisa Istafad
core   +1 more source

The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job [PDF]

open access: yesمطالعات تجربی حسابداری مالی
The rapid development of the business world has created numerous job opportunities for the workforce. Accounting graduates are among those who can readily enter the job market, and accounting remains a vital profession in the business world.
Saman Mohammadi, Hanieh Jaberi
doaj   +1 more source

Accounting Education, Accounting Profession and COVID-19?

open access: yesYearbook of UNWE, 2021
The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges.
openaire   +1 more source

THE SEPARATION BETWEEN ACCOUNTING PROFESSION AND TAX PROFESSION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN ROMANIA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
The relation between accounting and taxation is a complex issue. The development of this relation is still in progress in Romania. The purpose of this paper is to analyze the evolution of the accounting and tax profession in Romania for the last twenty-
MIHAELA-NICOLETA BĂCANU
doaj  

Profesi sebagai Pihak Pelapor atas Transaksi Keuangan yang Mencurigakan dalam Tindak Pidana Pencucian Uang

open access: yesJUPIIS (Jurnal Pendidikan Ilmu-Ilmu Sosial), 2018
The aims at this study were 1) to examine and analyze the roles and responsibilities for the profession in preventing and eradicating the crime of money laundering, 2) reviewing and analyzing professional obligations in the crime of money laundering ...
Fauziah Lubis
doaj   +1 more source

THE ROLE OF ACADEMIC PERFORMANCE, PERSONALITY, AND QUOTIENT TOWARD PERCEIVED ACCOUNTING PROFESSION CAREER CHOICE AMONG ACCOUNTING STUDENT [PDF]

open access: yes, 2018
The purpose of this research is to analyze the factors that influence personal accounting student interests toward career choice as accounting profession.
CHRISTIE, Nadya, HARTO, Puji
core  

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