Results 221 to 230 of about 67,406 (259)

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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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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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”.
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Interpreting expertise: Finnish journalists’ accounts on journalistic judgement of expertise on healthy eating

Journalism, 2017
Previous research on journalism and expertise has tended to point out the shortcomings and biases in how journalists consider expertise and use expert sources. Such analyses, however, rely on a substantialist preconception of expertise and treat the issue of expertise and journalism as a normative issue.
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CFO Accounting Expertise and SEC Comment Letter Process

Journal of Accounting, Auditing & Finance
In this study, we explore the expanded role of chief financial officers (CFOs) in facilitating corporate disclosure by examining how their accounting expertise influences the resolution process of Securities and Exchange Commission (SEC) comment letters issued on 10-K reports.
Soo Young Kwon, Jee-Hae Lim, Jongwon Park   +2 more
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EXTENT OF JUDICIAL ACCOUNTING EXPERTISE WITHIN THE PRODUCTION OF ACCOUNTING INFORMATION [PDF]

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2013
Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production and use of information.
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