Results 161 to 170 of about 594,597 (208)

Expertise Management By Public Accounting Firms

SSRN Electronic Journal, 2001
This paper constructs a model of professional expertise as an attribute of an accounting firm rather than just an attribute of individual experts. This model leads to the identification of three strategies applicable to accounting firms. A Knowledge firm develops and sells proprietary knowledge to a selective clientele, whereas a Full Service firm ...
Michael Gibbins, Karim Jamal
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Accounting expertise in court proceedings

Revista Caribeña de Ciencias Sociales
There is an area of knowledge, in accounting, called forensic accounting, which studies and analyzes accounting issues in judicial, extrajudicial and arbitration proceedings. The purpose of the expertise is to assist in the resolution of conflicts generated between individuals and legal entities.
Debora Lemes Pinheiro, Jair Kulitch
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ERPs and accountants' expertise: the construction of relevance

Journal of Enterprise Information Management, 2006
PurposeThis articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This understanding appears to be an important step in studying the interrelation of accountants and ICTs, while avoiding the traditional de‐skilling or empowering accounts of ...
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Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

Critical perspectives on accounting, 2010
This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003) who is able to deploy practical accounting exposure ...
Njoku, Jonathan C., van der Heijden, Beatrice, Inanga, Eno L.   +2 more
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Accounting Expertise as the Millennium Turns

Pacific Accounting Review, 1999
This essay focuses on accounting expertise and what is happening to it as the millennium turns, drawing some speculative conclusions about developments we might expect in the near future. The positions taken are drawn from my research and teaching experiences. As this is an essay, citations are not made in the text but a bibliography is appended. Those
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A Thomistic Account of Virtue as Expertise

Studies in Christian Ethics, 2023
A healthy Thomism is one engaged with the discoveries and challenges of other traditions and disciplines. In this article I argue for one way of integrating Thomistic ethics and recent work in psychology. I assert that Thomists should think of virtue as a kind of expertise, something that psychologists have studied for decades.
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Educating for Accounting Expertise: A Field Study

Journal of Accounting Research, 1997
This paper compares the effectiveness of Project Discovery (PD) with the traditional accounting undergraduate program at the University of Illinois at Urbana-Champaign (UIUC). PD is a comprehensive program of instruction designed to implement an "educating for expertise" approach to accounting education.
Dan N. Stone, Marjorie K. Shelley
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Complexity of financial reporting standards and accounting expertise

Journal of Accounting and Economics, 2019
Abstract This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures.
Roman Chychyla, Andrew J. Leone, Miguel Minutti-Meza   +2 more
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Against a “mindless” account of perceptual expertise

Phenomenology and the Cognitive Sciences, 2018
According to Hubert Dreyfus’s famous claim that expertise is fundamentally “mindless,” experts in any domain perform most effectively when their activity is automatic and unmediated by concepts or cognitive processes like attention and memory. While several scholars have recently challenged the plausibility of Dreyfus’s “mindless” account of expertise ...
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Audit committee accounting expertise and forward-looking disclosures

Management Research Review, 2018
Purpose The purpose of this study is to examine how the accounting expertise of audit committee members is associated with the disclosure of forward-looking information. Design/methodology/approach Manual content analysis is used to analyze forward-looking information disclosed in annual reports as well as gather data about the accounting expertise ...
Cristina Abad, Francisco Bravo
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