Results 31 to 40 of about 318,190 (310)

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 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

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

open access: yesAI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India. [PDF]

open access: yes, 2006
This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is ...
Gray, Sid J., Verma, Shraddha
core   +3 more sources

Using photovoice to understand community perceptions of firearm risks and protective factors among Asian Americans

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This study used photovoice methodology to explore Asian Americans' perspectives on the root causes and protective factors of firearm violence in their communities. Photovoice provided a participatory platform for community members to document lived experiences and identify priorities for change.
Tsu‐Yin Wu   +4 more
wiley   +1 more source

Earnings Management and Its Implications [PDF]

open access: yes, 2007
In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality.
Akers, Michael   +2 more
core   +1 more source

Navigating Whiteness in Australia's Anti‐Racism Movement: A Duoethnographic Inquiry by Women of Colour Scholars

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper applies Critical Race Theory (CRT) to explore how whiteness operates within Australia's anti‐racism movement as a structuring force that shapes discourse, practice and policy. Despite the anti‐racism movement offering crucial spaces for resistance and reform, it remains entangled in Australia's settler‐colonial present and systemic ...
Franka Vaughan, Aish Ravi
wiley   +1 more source

Tiga warna orientasi pendidikan akuntansi masa depan

open access: yesAkuntansi dan Teknologi Informasi
The WEF 2020 report has disrupted the world of education and the accounting profession. The role of accounting, traditionally carried out by humans, is gradually being overshadowed by technology.
Bonnie Soeherman
doaj   +1 more source

Robotic Process Automation in Audit and Accounting

open access: yesAudit Financiar, 2020
Nowadays, Information Technology (IT) is part of virtually every business, and companies that cannot keep the pace with new technologies will disappear over time.
doaj   +1 more source

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