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The evolutionary nature of accounting and the accounting profession [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: The aim of the article is to analyze the evolution of the accounting profession in the context of contemporary technological, social, and regulatory challenges, as well as to identify key determinants of these changes based on a literature ...
Grażyna Voss, Paweł Modrzyński
doaj   +2 more sources

The Impact of Artificial Intelligence and Blockchain on the Accounting Profession

open access: yesIEEE Access, 2020
Recent developments in technology have introduced dramatic changes to the practice of the accounting profession. This paper provides a comprehensive review of current developments in big data, machine learning, artificial intelligence, and blockchain ...
Yingying Zhang   +4 more
doaj   +3 more sources

Organizational Culture in Management Small Medium Enterprises on Pandemic Period [PDF]

open access: yesE3S Web of Conferences, 2021
Many small-medium enterprises are to be close in the pandemic period. On the other hand, some SMEs still survive by making innovations in their business. Organizational culture is an essential thing in managing SMEs in Semarang City.
Andini Bintang, Wicaksono Bagas
doaj   +1 more source

Gender accounting stereotypes in the highly feminised accounting profession. The case of Poland [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2022
Purpose: The article presents the results of research on the frequency and content (varieties) of the stereotype that the accounting profession is a job for women.
Przemysław Kabalski
doaj   +1 more source

Students’ Perceptions of Management Accounting and the Accounting Profession [PDF]

open access: yesОблік і фінанси, 2023
Purpose: Strategic Management accounting includes activity-based costing, target costing, the balanced scorecard, Kaizen costing, throughput costing, and other new management accounting approaches.
Mithaq Mahmood Al Kharousi   +2 more
doaj   +1 more source

Minat Mahasiswa Prodi Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi

open access: yesIdeguru, 2022
The purpose of this study is to find out empirically the interest of accounting study program students in following the accounting profession education which is influenced by factors of perception of the accounting profession, education costs ...
Hari Purnama
doaj   +1 more source

Judicial Accounting Expertise – Attribute of the Accounting Profession

open access: yesCECCAR Business Review, 2022
As science is constantly evolving, the professional must follow this evolution to learn new concepts and tools that are used on the market. Currently, one of the most relevant tools is technology, aiming to optimize work in an agile and practical way ...
Felicia-Elena SUCCURRO (ZAGREAN)
doaj   +1 more source

Regulation or deregulation of the accounting profession in a sustainable economy? Evidence from Poland

open access: yesInternational Entrepreneurship Review, 2023
Objective: The article aims to examine how accountants assess the effects of deregulation in the accounting profession in Poland. Our study also included accountants’ expectations regarding the regulation of the accounting profession in the future ...
Stanisław Hońko   +2 more
doaj   +1 more source

Retrospective of the Accounting Profession Development: A Civilizational Approach [PDF]

open access: yesОблік і фінанси, 2022
Over the last decade, several lists of professions that will disappear soon have been published. In this aspect, the rapid development and spread of innovation, and digitalization of management processes threaten the existence of the accounting ...
Yuliya Shenderivska
doaj   +1 more source

tudent Academic Studies, Lifestyle and Prospect as Future Accountant [PDF]

open access: yesACTA VŠFS, 2020
This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession.
Jostan, Maria Natasha   +1 more
doaj   +1 more source

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