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Exploring key determinants of internal control weaknesses and non-compliance using audit findings in Indonesian ministries

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Indonesian ministries face challenges in maintaining a strong internal control system, as demonstrated by BPK Audit findings that identified significant internal control weaknesses that led to substantial non-compliance incidents across ministries. This
Aditya Pratama, Susanto Salim
doaj   +1 more source

Examining the skills debate in Scotland [PDF]

open access: yes, 2008
This study examines the skills debate influenced by the accounting profession, higher education funding bodies and accounting academics, detailing the parameters for the skills debate and subsequent ...
Hill, W.Y., Milner, M.
core   +1 more source

Advantages and Disadvantages of Digitalisation in Accounting

open access: yesEIRP Proceedings, 2021
The actual economy has a lot of distinctive characteristics than the traditional economy, especially beacause of the fast and imminent progress of the technology.
Isabela-Raluca Bogasiu (Anton)   +1 more
doaj  

The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [PDF]

open access: yesپژوهش‌های تجربی حسابداری
Transformation in any field of business is considered as an integral part of structural functions that can lead to the effectiveness of business enterprises' dealings with stakeholders.
Mehdi Gharaeepour   +3 more
doaj   +1 more source

OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
Accounting has always been a great consumer of inventions and innovations in computing technology. This evolution led both to the change of accounting techniques and to the evolution of the accounting profession. The covid19 pandemic has changed the way
ȚURCAN CRISTIAN DRAGOȘ   +3 more
doaj  

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   +1 more source

Accounting Education, Accounting Profession and COVID-19?

open access: yesYearbook of UNWE, 2021
The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges.
openaire   +1 more source

The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]

open access: yes, 2006
The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core   +1 more source

Students’ perceptions of the accounting profession : a work values approach [PDF]

open access: yes, 2009
Purpose – This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students.
Hassall, Trevor   +2 more
core   +1 more source

Alveolar Soft Part Sarcoma in Pediatric and Young Adult Patients: A Report From the Children's Oncology Group Study ARST0332

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Alveolar soft part sarcoma (ASPS) is a rare soft tissue sarcoma occurring most commonly in adolescence and young adulthood. Methods We present the clinical characteristics, treatments, and outcomes of patients with newly diagnosed ASPS enrolled on the Children's Oncology Group study ARST0332.
Jacquelyn N. Crane   +11 more
wiley   +1 more source

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