Results 261 to 270 of about 1,479,899 (298)

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
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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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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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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
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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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Expertise Management by Public Accounting Firms

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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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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A defense of the subordinate-level expertise account for the N170 component

Cognition, 2002
A recent paper in this journal reports two event-related potential (ERP) experiments interpreted as supporting the domain specificity of the visual mechanisms implicated in processing faces (Cognition 83 (2002) 1). The authors argue that because a large neurophysiological response to faces (N170) is less influenced by the task than the response to ...
Rossion, Bruno, Curran, Tim, Gauthier, Isabel   +2 more
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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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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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