Results 161 to 170 of about 75,514 (200)

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. First, I provide context
openaire   +1 more source

Auditor Expertise and the Estimation of Dollar Error in Accounts

Abacus, 1998
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar error that might exist in accounts in light of their evaluation of internal control strengths and weaknesses. The research that has been undertaken to evaluate the quality of auditor performance on this task, however, has produced mixed results.
Kent, P., Weber, R.
openaire   +3 more sources

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
openaire   +1 more source

The Expertise of Finance and Accountancy: an Interdisciplinary Study

British Journal of Management, 1997
We present the story of a research exercise which encompassed the disciplines of finance, accountancy, marketing, organizational behaviour and strategy. The research developed through phases of multi‐disciplinary and interdisciplinary enquiry and our intention is to contribute to an understanding of these by telling the story of our difficulties and ...
Anthony Birts, Laurie McAulay, Martyn Pitt, Mike Saren, David Sims   +4 more
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

The Financial Expertise of CFOs and Accounting Restatements

Accounting Horizons, 2005
We investigate whether the characteristics of chief financial officers (CFOs) are associated with accounting errors (using accounting restatements as a proxy). We investigate several metrics of financial literacy similar to those suggested for members of audit committees by the NYSE-NASD Blue Ribbon Committee.
Jagadison K. Aier, Joseph Comprix, Matthew T. Gunlock, Deanna Lee   +3 more
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

The Development Of Expertise In Management Accounting

1995
Longman (1991, p. 355) defines expertise as “know-how, and a skill in a particular field” and an expert as someone “with a special skill or knowledge which comes from experience or training”. Smith (1986, p. 73) is of the opinion that “people become expert when they are doing something that makes sense to them”.
openaire   +1 more source