The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gen...One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gender structure analysis becomes more and more important to society and economic development. Accounting research lacks the study of gender issues. This paper intends to summarize the gender structure of accounting profession in China, and aims to explore the critical factors such as economic system of government, traditional characteristics of women, glass ceiling and psychological factors which take a great influence on the gender structure of accounting profession. A conclusion can be made that the proportion of women participation in accounting profession is higher than men, but the majority of senior accounting professionals in China are still men.展开更多
Finance, internet, big data and other technologies are fully integrated. As a profession of quantitative data, the application of artificial intelligence technology makes accounting work less likely to make mistakes a...Finance, internet, big data and other technologies are fully integrated. As a profession of quantitative data, the application of artificial intelligence technology makes accounting work less likely to make mistakes and more practical. With the in-depth promotion of artificial intelligence, it can replace the work of accounting professional judgment to a certain extent and promote the continuous innovation and development of accounting theory and practice. Based on the challenges and reasons brought by artificial intelligence, this paper analyzes the advantages and disadvantages of artificial intelligence technology and puts forward how to use artificial intelligence technology to serve accounting professional judgment.展开更多
An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.展开更多
The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accoun...The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.展开更多
This study attempts to investigate if and how students＇ perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students＇ initial perceptions and ...This study attempts to investigate if and how students＇ perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students＇ initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics （3 departments）, who were asked to complete a survey instrument. The instrument used eleven statements regarding students＇ perceptions （such as difficulty and motivation of the course） of the first accounting course. The main factors affect students＇ decisions to follow accounting and seem to be similar with other researchers＇ findings （Geiger ＆ Ogilby, 2000）. Future research could be used larger sample from different countries and the survey could also be used for a longer time period.展开更多
In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development （ESD...In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development （ESD） is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards （lESs） published by the International Accounting Education Standards Board （IAESB）, in particular the IES 2 （content of professional accounting education programs）. The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.展开更多
The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee...The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.展开更多
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gender structure analysis becomes more and more important to society and economic development. Accounting research lacks the study of gender issues. This paper intends to summarize the gender structure of accounting profession in China, and aims to explore the critical factors such as economic system of government, traditional characteristics of women, glass ceiling and psychological factors which take a great influence on the gender structure of accounting profession. A conclusion can be made that the proportion of women participation in accounting profession is higher than men, but the majority of senior accounting professionals in China are still men.
文摘Finance, internet, big data and other technologies are fully integrated. As a profession of quantitative data, the application of artificial intelligence technology makes accounting work less likely to make mistakes and more practical. With the in-depth promotion of artificial intelligence, it can replace the work of accounting professional judgment to a certain extent and promote the continuous innovation and development of accounting theory and practice. Based on the challenges and reasons brought by artificial intelligence, this paper analyzes the advantages and disadvantages of artificial intelligence technology and puts forward how to use artificial intelligence technology to serve accounting professional judgment.
文摘An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.
文摘The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.
文摘This study attempts to investigate if and how students＇ perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students＇ initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics （3 departments）, who were asked to complete a survey instrument. The instrument used eleven statements regarding students＇ perceptions （such as difficulty and motivation of the course） of the first accounting course. The main factors affect students＇ decisions to follow accounting and seem to be similar with other researchers＇ findings （Geiger ＆ Ogilby, 2000）. Future research could be used larger sample from different countries and the survey could also be used for a longer time period.
文摘In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development （ESD） is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards （lESs） published by the International Accounting Education Standards Board （IAESB）, in particular the IES 2 （content of professional accounting education programs）. The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.
文摘The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.
