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This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.

The article focuses on the main questions of formation of educational programs and training modules to meet the requirements of the newly established or still under development professional standards. The relevance of this issue is associated not only with a direct requirement of the Law “On education” to take the provisions of the professional standards in the account when developing the curricula, but also with the needs of employers in higher school graduates with a certain level of qualification. The labor functions determined in professional standards, as well as the skills and knowledge required for their implementation should be a guide for the description of competences in educational programs which a graduate should acquire. However the practice of the Financial University under the Government of the Russian Federation indicates that the issues of synchronizing educational and professional standards are quite complicated and time-consuming, and to achieve this goal it may be necessary to restructure the entire system of the educational process. This process can be divided into several stages: determination of the applicable professional standards or their combination; defining the level of competences to acquire which the educational process will be focused upon; formation of knowledge and skills which should be acquired as a result of training.

Introduction, Purpose. Timeliness and Relevance. The present article considers the main directions and features of economic development of Europe in the V-XV centuries. In the article the attention is paid to the condition of agriculture, craft, trade as well as to the development of the cities, functioning of credit and registration and monetary systems. The purpose of the article is to show how feudalism turned from the economic set-up into a socioeconomic structure and the new way of production. Methods. In the article on the basis of the problem and chronological method the two stages of feudalism are considered: the genesis (the V-IX centuries) and the renaissance (the X-XV centuries). The research was conducted on the basis of medieval sources - the Salic truth, Charters of craft shops and merchant guilds, economic works by F. Akvinsky, the reports by Charles the Great’s capitulary, registration books of the Pontifical Household, Florence, Siena and “The treatise about accounts and records” by L. Pacholi. Results. At the end of the article, the conclusions were made that in the Middle Ages with its agrarian economy and the dominance of natural agriculture marketability signs were gradually emerging. The process of switching in a number of the West-European countries led to the liberation of the peasants and their transformation into payers of the fixed qualification tax. Monetary circulation having overcome the feudal fragmentation, returned to silver monometallism and the renewal of stamping and mining of gold coins. Single entry bookkeeping with its chronological linear record was succeeded by double entry bookkeeping. Discussion. The expiration date of the medieval period continues to remain a controversial issue. However, the most acute and debatable topic that needs further research is a problem of the use and applicability of the principles of double-entry bookkeeping in the cities of northern Italy much earlier than it had become the common property of the whole world.

The article continues the discussion on issues of development, perfection and practical application of professional standards. Raised the question interconnected updating professional standard “Accountant” and educational programs for preparation accounting staff. It critically discusses taken now the main approaches to the evaluation of proposals for changes in professional standards and proposes measures to improve the adequacy of the provisions of the standard “resume” the requirements of employers and the real needs of the practice of economic work. It proved the feasibility of a broad interpretation of the role and functions of the accountant in this standard, as well as the inability to meet the requirement of the universal applicability of labor accounting functions for all organizations, regardless of their scale of operation and organizational legal form. The necessity to ensure compliance with the standard set forth in the “Accountant” qualification requirements and are able to ensure their educational programs.

The article focuses on the main tools and subjects which form a qualified employee and which call for the close cooperation between educational institutions, professional communities and employers. The author describes such new elements of the joint system to form the employee’s qualification as the bodies of independent qualification assessment (i. e. the Council on Professional Qualifications, Qualification Assessment Centers). The article also considers the peculiarities of the process of harmonization between educational programs and professional standards related to such types of activities as accounting and audit. Best practices are exemplified by theexperience of the Financial University under the Government of the Russian Federation in faculty representatives’ participating in the development of professional standards and further development of educational programs linked to professional standards.

The article presents the results of the research conducted by the Accounting, Analysis and Audit Department of the Financial University under the Government of the Russian Federation in order to answer the following question: to what extent the functions implemented now by a human are subject to “information technology factor” and can be fulfilled and further replaced by computers? The subject of the research is the labor functions stated in the basic professional standards of the Russian Federation for accountants and auditors. On the basis of the research the authors conclude that the influence of information technology on the accounting and audit functions will result in intellectualization of the profession and the use of larger data arrays compiled by IT tools and programs to make professional judgment.

This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS. [ABSTRACT FROM AUTHOR]

The accounting profession is experiencing unprecedented challenges, but also opportunities worldwide. Although the new technologies have recently threatened the traditional skills of the professional accountants, there was still some time available for them to face it. But the pandemic context forced the accountants to embrace these changes earlier than expected. Therefore, the aim of this paper is to analyze the impact of COVID-19 on the skills an accountant needs in order to remain relevant and competitive. The starting point of this analysis was represented by the competencies which were relevant before this worldwide crisis. Furthermore, we explored how these skills would emerge based on the changes caused in the society and also in the business environment by the pandemia. The results would contribue to shaping the new profile of the professionals in the accounting field, which will be clearly affected by the new ways of conducting business. This paper could be considered as the strating point of a more detailed analysis, once the effects of this virus on the business environment could be more accurately measured. However, this goal could be achieved only after a significant period of time. Until then, one can only issue opinions and make assumptions as the new context unfolds. [ABSTRACT FROM AUTHOR]

This paper sets out the results of an analysis of a corpus of interviews with certified accountants who work or have worked for a major international audit group (one of the Big 4). It uses a dialogical and enunciative approach to show how highly controlled discourses are employed to criticize the "affective temporality" in these large firms. The interviewees all mention the difficulty of living with certain emotions within these Big 4 firms (in particular with the following "temporal emotions": boredom with repetitive tasks, cold relationships, stress and pressure). We use the pedagogical context of data collection and the professional context of the interviewees to interpret these controlled discourses, while strongly mobilizing the responsive dimension of dialogism. [ABSTRACT FROM AUTHOR]

This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of first-level education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation. Penelitian ini merupakan kelanjutan dari penelitian sebelumnya yang menemukan hasil yang tidak konsisten. Tujuan dari penelitian ini adalah untuk menguji hubungan machiavellianism dengan keputusan etis dalam manajemen laba di Indonesia dalam dua bentuk manipulasi, yaitu manipulasi operasi dan manipulasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan sebanyak 34 responden. Machiavellianism tidak mempengaruhi keputusan etis manajemen laba di Kantor Akuntan Publik di Sumatera Barat. Akuntan independen yang mendukung adalah mereka yang memiliki mayoritas pendidikan tingkat pertama dengan usia rata-rata 26-35 tahun, yang umumnya laki-laki dan memiliki lebih dari 10 tahun pengalaman. Hal ini karena sistem adat ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) di Sumatera Barat memiliki dampak pada sifat machiavellian akuntan, dan ada perbedaan yang signifikan antara manipulasi operasi dan manipulasi akuntansi.

The article considers the process of the formation of basic principles of the ethics for the specialists of the accounting and analytical sciences. The authors provide the insight into the little-known historical information about the appearance of the key principles and requirements to the training of specialists as exemplified by the Ukrainian cooperation, including the accountants, advisors and auditors. The paper determines the structure of specialists in the accounting and analytical sciences in modern information economics, which includes the professional accountants and auditors, officials of the state control authorities and court experts. The content of the principles is shown, with which they are governed in the context of the Ethics Standards, as well as the possible security measures for the elimination and reduction of the risk of their violation. The article proposes the ways of harmonization of the norms of regulating the relations existing in Ukraine in compliance with the Accountant and Auditor Ethics Standards by all specialists, including the officials of the state control authorities and court experts.

Copyright of Journal of International Social Research is the property of Journal of International Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Finance / Oblìk ì Fìnansi is the property of Institute of Accounting & Finance and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Constant changes in the business environment require from inter alia, Chartered Accountants in South Africa (CA(SA)s) to develop professional skills alongside technical accountancy knowledge. These skills are a crucial component of well-rounded business leaders who are able to add value to an organisation. Practical experience is often suggested to be more effective in developing certain professional skills when compared to the development thereof in a university accounting degree (accounting programme). Practical experience in a firm before entry into the Chartered Accountancy profession (CA profession) is therefore investigated to explore the professional skills perceived to be developed during this period while gaining practical experience. The data was collected by means of a questionnaire distributed to entry-level CA(SA)s entering the CA profession in 2017. The results indicate that a period of practical experience is seen as effective in developing professional skills. The study also established that the size of the firm in which the practical experience is obtained does not have any influence on the development of professional skills. However, the industry in which practical experience is obtained, as well as the interrelationship between firm size and industry, does have an influence on the development of skills. This paper contributes to the debate on South African entry-level CA(SA)s' professional skills, from the perspective of a developing country which is recognised for its pre-eminence in CA education and training. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Current accounting graduates will be engaged in a constantly changing and visual world, and educators can help them by harnessing the power of visual metaphors. This article illustrates how hand-drawings by student groups can reveal negative perceptions of accountants as a potential career choice for new students, making such perceptions something to overcome. In addition, it shows how drawings can make novel and complex concepts more accessible for novice learners. The article demonstrates that student-generated drawings can be a tool to identify and dispel misconceptions in the learning of accounting. Finally, the article shows how drawings can aid in the teaching of difficult accounting concepts. Visual metaphor is a powerful interdisciplinary communication skill that is necessary in the field of accounting reporting. Educators and their students benefit from using hand drawing as active learning for developing visual intelligence in the field of accounting. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Artvin Coruh University International Journal of Social Sciences (ACUSBD) is the property of Artvin Coruh University International Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of the article is to justify the appropriateness of revision of the accounting subject and profession's title, bringing their content in line with the inevitable social, professional and scientific development of this field of activity, taking into account the current trends of digital economy and sustainable development. The discrepancy between theoretical and practical ideas about the mission, subject and title of accountants was investigated. The accounting theories were grouped according to their interpretation of the content of the accounting subject. Based on the chain “theory – subject – profession's title”, the basic relationship of these categories in accounting theory was established. Based on the chain “mission – objective functionality – profession's title”, was established that the perception of categories “subject” and “accountant's title” in practice is differ from theoretical representations. The dialectical progression of the development of accounting science and practice was discovered. It was determined that the reflection of the facts of economic activity as a subject of accounting in regulatory theories corresponds to a low level of involvement in the management of specialists under the name of “accountant”. The active participation of accountants in management is characteristic of positivistic theories, in which the nature and socio-economic consequences of the professional choice of methods for reflecting the facts of economic activity is the subject of accounting. The digital economy generates new requirements for accounting, focusing on the nature of the formation and use of the accounting data as an asset and product. Therefore, the profession's title should be changed to the “information broker” or “accounting broker”. Based on the laws of philosophy, it was proved that the institutional understanding of accounting is the pinnacle of understanding the essence of accounting. According to the institutional theory, the nature of accounting and information support for trust and manageability in the socio-economic space is the accounting subject. This theory, like modern practice, justifies the need to review the subject and profession's title, defines the key place of its representatives as “accounting guarantors” in the digital economy of sustainable development. Prospects for further research are proposed to be considered on the philosophical platforms of “accounting engineering” and “accounting imperialism”. [ABSTRACT FROM AUTHOR]

Preliminary research on the glass ceiling phenomenon in accounting and financial audit practice in Poland The paper analyzes the glass ceiling phenomenon in the accounting practice in Poland. The essence and characteristics of this phenomenon are presented in relation to the accounting profession and statutory auditors. Research on the ‘glass ceiling’ carried out in various countries, with a particular reference to the profession of a statutory auditor, was reviewed. The paper presents results of the research on the phenomenon conducted among a selected sample of audit firms in Poland. The results of the study confirmed the occurrence of this phenomenon in Poland with greater intensity in larger entities. The large scale of the glass ceiling phenomenon in the professional life of women in accounting is reflected by a high percentage of women in the profession of statutory auditor contrasted by the very low participation in senior managerial positions, e.g. partners in auditing companies. The paper uses the method of critical analysis of the literature and empirical data. Moreover, qualitative analysis was used for the data reported by audit firms

The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other hand, too high require-ments for the amount of training would lead to the situation where maintaining the level is expensive and if the labour market does not consider having a professional certificate necessary, recertification will be discarded. The purpose of the research was to identify the factors that influence an accountant’s decision whether to recertify his/her professional qualification or not. The conditions of recertification were ana-lysed and compared to other countries as were the requirements set up for auditors. The results of the survey revealed that in Estonia the decision not to recertify one’s professional qualification was mainly due to not having fulfilled the required number of qualification hours or not having certificates proving one’s participation in qualification training sessions. At the same time, compared to other countries, the requirements in Estonia are very low. So that the increase in the amount of training would not hinder recertification, alternative solutions for Estonia are proposed in the article.

Tax and accounting rules are required by law for each company. The accountant has an important role in the life of an enterprise, contributing greatly to the business success. The study aims to identify the benefits, requirements and features specified to apply for a job as accountant. The methodological approach is empirical one. The study take into account the job offers mentioned in December 2016 under one of the most popular Romanian jobs sites.

Retention of employees of the millennial generation is becoming an increasing problem for employers throughout the world. It has been found in prior research that higher levels of job satisfaction by employees in organisations was a key determinant in improving employee retention levels. This had the effect of increasing the ability of organisations to be competitive in the market. The focus of this study is to determine the levels of job satisfaction of newly qualified chartered accountants. It then goes further by analysing the factors which influence their overall levels of job satisfaction. The results are valuable for employers of chartered accountants from the millennial generation in that it allows employers to better understand and improve working conditions in their organisations in order to increase overall job satisfaction levels, reduce employee turnover and ultimately increase organisations' competitive positions in the market. The study focused on analysing the overall levels of job satisfaction of chartered accountants classified as millennials employed inside and outside of academia as these were identified as the two broad groups within which chartered accountants were employed. The findings found that chartered accountants employed in academia experienced a significantly higher level of job satisfaction than their counterparts employed outside of academia. The factors found to be most important in an ideal job for newly qualified CAs were remuneration, flexibility, ability to grow professionally, working hours, meaningfulness of work, and being challenged at work. The results found that chartered accountants employed in academia experienced significantly higher levels of fulfilment in the following factors; remuneration, flexibility, working hours, and meaningfulness of work. [ABSTRACT FROM AUTHOR]

The research descriptively analyzed 21 responses from companies of the great Concepción - Chile selected randomly. Positive / negative perceptions of the Administration regarding the accounting function were analyzed. The scope of the work was exploratory since it is a situation little studied in Chile. The methodology considered a mixed qualitative / quantitative approach based on a numerical measurement and statistical analysis. One of the results of the work indicates that the perception of the accounting function depends on the professional training. Another result indicates a positive perception; executives respond that the area will be more successful if staff includes aspects such as; the management analysis and the improvement process (s) in the Organization. [ABSTRACT FROM AUTHOR]

The author analyzes and characterizes the methods of formation of entrepreneurial and communicative competencies of future accountantseconomists. The basic forms and methods of conducting theoretical and practical classes are revealed. The method of formation of economic and communicative competencies of future accountants-economists is determined. [ABSTRACT FROM AUTHOR]

This work aims to analyze the decision-making process of the accountants in the state of Rio de Janeiro confronted with questions in situations that stimulated them to act in a specific way. The influence of environment and stimuli were analyzed based on Skinner's operant conditioning theory (1938). The theory advocates that the decision of individuals happens as a result of the consequences of this action and the stimuli before it, as indicators of what can happen. Two types of questionnaires were applied, with three questions each: one type that presented the issues with some stimuli, and another one without any incentive, only with technical questions. Respondents received an email invitation sent by CRC/RJ. In one of the questionnaires types, there was a different stimulus per question, which would induce the respondent to the most favorable option. In the questionnaire without the stimulus, the accountants would not hesitate to mark the most appropriate choice. From 278 responses of accountants, by selection criteria, 236 compose the sample. The form also collected the variables: gender, age, time of profession, academic formation and professional performance. The results show that the stimuli described in the three questions did not impact the accountants since the preferable option remained unchanged between the research instruments. Although it did not occur in the second issue, there was a greater trend of preference inversion. Regarding gender, age and time of profession, the groups were also not impacted. We suggest the improvement of this research model to a more effective capture of the stimuli existing in the organizational environment, once they exist. [ABSTRACT FROM AUTHOR]

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Various arrangements have been made to increase the effectiveness of the audit. One of these arrangements is mandatory rotation. What is meant by the mandatory rotation is to increase the impartiality and independence of the auditor. Independence and impartiality are also indispensable for professional accountants. In this study, it is aimed to determine whether the mandatory rotation for independent auditors should be applied to accountants and to determine the view of the members of the profession in terms of mandatory rotation. Firstly, literature review has been done to determine the aims of the mandatory rotation for independent auditors. As a result of the review, it has been determined that the mandatory rotation for independent auditors is aimed at the desired characteristics of accounting activities. A questionnaire technique was conducted on the certified public accountants operating in Tokat province in order to determine the approaches of the members of the professions. The results show that professionals do not support the implementation of the mandatory rotation for accountants. [ABSTRACT FROM AUTHOR]

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Alkemie is the property of Classiques Garnier and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)