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This article identifies factors that influence career adaptability of accounting profession in the Society 5.0 era. A literature review is a method used with the publish or perish application that helps to detect articles in reputable international journals indexed by Scopus Q1-Q4 published in 2013-2023 related to career adaptability. The results show that several factors influence career adaptability, they are age and gender, self-esteem, individual abilities, attitudes and personality traits, work environment, technological developments, and career support. Based on these factors consideration that the strategic position of accountants in managing company financial information, career adaptability factors for accountants in the Society 5.0 era were found, which are divided into internal factors and external factors, namely self-esteem, individual abilities, and proactive personality as internal factors and mastery of technology and career support as external factors. This study produces a conceptual model of career adaptability for accountants facing the Society 5.0 era, which provides a strong foundation for future research on the role of accountants who are not replaced by technology and are still needed in the Society 5.0 era. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Purpose: Purpose of the article is to identify the competencies of accountants and their impact on initiation, internal and external employability. Design/methodology/approach: The study was carried out using a diagnostic survey method. A questionnaire was used as a survey technique for the study. Findings: The results indicate that accountants' employability is most strongly influenced by: their knowledge of accounting and taxation, digital competence and responsibility. Research limitations/implications: Survey according to a questionnaire developed by the author. The survey targeted accounting offices, the impact of accounting competence on employability in internal accounting was not verified. Practical implications: The results of the study can be helpful in developing accountants' competencies and shaping their position in the labor market. Social implications: Developed catalog of competencies can generate economic, social benefits. Originality/value: Research issues addressed demonstrate the impact of accountants' competencies on their employability. [ABSTRACT FROM AUTHOR]

This study intends to explore the interconnection between the professional identity of accountants (PIA) and sustainable development performance (SDP). It also aims to delve into the mediation mechanism of nonfinancial reporting (NFR) in the interconnection between PIA and SDP. Outstandingly, it makes many attempts to expand understanding of the moderating function of inclusive leadership (IL) in the proposed model's postulated constructs. Statistical data from surveys given to the samples of accountants in small and medium-sized enterprises (SMEs) obtained from the two waves of data collection within the different periods, namely the period of lockdown and period of new normal, are used to empirically corroborate the hypothesized model, which is supported by structural equation modeling. The results analyses confirm, in terms of significance and effect size, the existence of positive relationships between the hypothesized dimensions in the suggested model. In addition to serving as a beneficial springboard for further research, the importance of more nuanced insights in this work can help practitioners and policy-makers sense and seize ways to reach sustainable development pathways in an efficient and effective manner. [ABSTRACT FROM AUTHOR]

This paper aimed to explore the patriarchal system in the accounting profession that had prevailed and oppressed female accountants. Women in accounting professions that cantered the organisational structure and education were used in this research, as well as main constructs such as lack of working experience as a woman accountant, gender discrimination between man and woman, and the suitability of women to choose a career as an accountant. The data was collected by distributing questionnaires to 64 female accountants around Malaysia with experience work of more than five years. Findings showed that the discrimination of gender between women and men and the suitability of women to choose a career as an accountant has a significant influence on the patriarchal system in the accounting profession in Malaysia. This study is the first in Malaysia and represents a strong implication for policies and their evaluation. It identifies the patriarchy as a social and ideological structure that sees women as inferior to men (patriarchs). In a society with the unfair power of men and women, Patriarchy imposes stereotypes about masculinity and femininity. [ABSTRACT FROM AUTHOR]

RESUMO - Introdução/objetivo: esta pesquisa objetiva analisar as competências em tecnologias da informação e da comunicação (TIC) exigidas pelo mercado aos contadores no Brasil. Metodologia: estabeleceu-se como procedimento metodológico a análise de conteúdo, a qual envolveu a verificação de 300 ofertas de vagas para contador promovidas por empresas de todas as regiões do Brasil. Resultados: os resultados indicam que, além de competências técnicas básicas, tais como conhecimento em sistemas de gestão empresarial (ERP, em inglês) e pacotes Microsoft, são exigidos conhecimentos relacionados ao uso das TIC para aperfeiçoar a eficiência e a eficácia da comunicação, à análise de banco de dados, ao suporte das TIC nas tomadas de decisões, à gestão de riscos e à otimização de sistemas organizacionais. A ênfase dos achados acerca da comunicação ressalta o contador como elo entre a equipe contábil e as outras áreas da empresa. Os resultados também evidenciam que há diferenças significativas das competências técnicas das TIC entre os níveis hierárquicos. Conclusões: promover a discussão da atualização e do aprimoramento das competências em TIC na formação dos profissionais da contabilidade no Brasil é considerado como principal contributo do estudo. Além disso, constata-se a necessidade de os profissionais de contabilidade investirem na aquisição e no desenvolvimento dessas competências técnicas a fim de atingir posições hierárquicas estratégicas e destacáveis nas organizações. RESUMEN - Introducción/Objetivo: esta investigación tiene como objetivo analizar las competencias en Tecnología de la Información y Comunicación (TIC) exigidas por el mercado para los contadores en Brasil. Metodología: el procedimiento metodológico adoptado fue el análisis de contenido, que involucró la verificación de 300 ofertas de empleo para contadores, promovidas por empresas de todas las regiones de Brasil. Resultados: los resultados indican que, además de las competencias técnicas básicas como el conocimiento en sistemas de planificación de recursos empresariales (ERP, por sus siglas en inglés) y paquetes Microsoft, se requieren conocimientos relacionados con el uso de las TIC para mejorar la eficiencia y eficacia de la comunicación, el de bases de datos, el apoyo de las TIC en la toma de decisiones, la gestión de riesgos y la optimización de sistemas organizacionales. La relevancia de los hallazgos sobre la comunicación destaca al contador como el vínculo entre el equipo contable y otras áreas de la empresa. También se evidencian diferencias significativas en las competencias técnicas en TIC entre los diferentes niveles jerárquicos. Conclusiones: como principales contribuciones del estudio, se destaca la necesidad de promover la discusión sobre la actualización y el perfeccionamiento de las competencias en TIC en la formación de los profesionales de la contabilidad en Brasil. Además, se señala la importancia de que los profesionales de la contabilidad inviertan en la adquisición y desarrollo de estas competencias técnicas, con miras a alcanzar posiciones jerárquicas estratégicas y destacadas en las organizaciones. - ABSTRACT Introduction/objective: This research aims to analyze the skills in information and communication technologies (ICT) required by the market for accountants in Brazil. Methodology: Content analysis was established as a methodological procedure, which involved checking 300 vacancies for accountants promoted by companies from all regions of Brazil. Results: The results indicate that, in addition to basic technical skills, such as knowledge of enterprise resource planning (ERP) and Microsoft packages, knowledge related to the use of ICT is required to improve the efficiency and effectiveness of communication, database analysis, the support of ICT in decision making, risk management and the optimization of organizational systems. The emphasis of the findings on communication highlights the accountant as a link between the accounting team and other areas of the company. The results also show that there are significant differences in ICT technical skills between hierarchical levels. Conclusions: Promoting the discussion of updating and improving ICT skills in the training of accounting professionals in Brazil is considered the main contribution of the study. Furthermore, there is a need for accounting professionals to invest in the acquisition and development of these technical skills in order to reach strategic and notable hierarchical positions in organizations.

Copyright of Suma de Negocios Journal is the property of Suma de Negocios Journal 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.)

Тhe paper is aimed to analyse the required competencies (skills) signalled in jobs’ advertisements for an accountant position. Content analysis is performed on jobs advertisements in job.bg and zaplata.bg. The coding framework is construed on the base of technical competencies (IES 2) and professional skills (IES 3) of IAESB. Research is preliminary which means that the formulated conclusions are not constructive and generalized. The findings of the research outline that the mostly employers demand is English language as a professional competency. Bulgarian employers require teamwork, collaboration and cooperation, critical thinking and time management. In conclusion, to be successful in the labor market accountants should possess more than technical skills. Also, employers’ signals challenge the accounting teaching in competence-based manner and in transversal skills. Whether the topic received inadequate attention, the results can be useful in change management of accounting programs. Business entities can be advised about changing landscape of interconnectedness of digitalization, accounting duties and required competencies.

The article discusses the role of professional judgment of an accountant in ensuring the economic security of an enterprise. Professional judgment of an accountant is defined as the ability to make informed decisions in conditions of uncertainty, using knowledge, experience, and professional standards. Economic security of an enterprise is the state in which the enterprise can withstand internal and external threats that may lead to losses or a loss of its competitiveness. It is argued that professional judgment is an important tool that enables an accountant to identify and assess threats to the economic security of the enterprise, develop measures to prevent and mitigate these threats, and monitor the implementation of measures to ensure economic security. It is established that the formation of professional judgment of an accountant takes place during their professional activities and includes the following stages: accumulation of knowledge and skills, development of critical thinking, and gaining experience in non-standard situations. Ways to improve the quality of professional judgment of an accountant are proposed, including the development of methods for assessing the professional judgment of an accountant and programs to enhance the professional judgment of accountants.

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

Being responsible not only for the financial transactions recording, financial data analysis and financial statements preparation, but also for providing essential information used at key points in the proper functioning of the company's activity, such as decision-making and compliance with legal and regulatory requirements, accountants represent important actors of the economic sphere. Nevertheless, the way accountants work and the nature of the profession itself have undergone numerous changes over time, while the concurrent, sustained, and continuous overall transition of the modern economy and society to digitalization representing an important determining factor. In fact, under the strong influence of the digital evolution, similar to many other fields of activity, the whole accounting area benefits from new perspectives, also determining new outlooks on the accounting profession, especially in relation to the Artificial Intelligence (AI) adoption. Therefore, the current paper aims to firstly identify notable aspects regarding the nexus between digitalization and the accounting profession, mainly considering existing scientific directions and themes of interest related to the phenomenon in question, that have been highlighted over the last decades. Moreover, the article explores the intelligent future premises, focusing on how the accountant, as a distinct entity of the business world, can adapt to the changing market conditions towards streamlining and improving its activity while taking advantage of the AI technology, among others. The obtained results reveal the increased interest on the addressed topic, but also the fact that the accounting profession could certainly benefit from an intelligent evolution, instead of replacement. Intended to bring undeniable advantages on the accounting activity results, the adaptation and continuous embrace of new technologies can undoubtedly lead to keeping the accounting profession relevant, while also providing added value in the digital age. [ABSTRACT FROM AUTHOR]

Global warming and climate change have moved the world towards action to reduce carbon emissions and achieve net zero emissions. Oil and gas sector companies have a major impact on carbon emissions due to their carbon-intensive operations. In order to achieve the net zero emission target, GAS companies need to involve all aspects of their organization, including the accounting function. The main objective of this study is to identify the role of accountants in achieving the net zero emission target in GAS companies in 2022. This research uses the literature review method. Data were collected from various relevant literature sources, such as journal articles, company annual reports, environmental guidelines, and case studies related to MIGAS and efforts to achieve net zero emission. Data obtained from annual reports of oil and gas companies were analyzed using descriptive analysis. The results showed that accountants have an important role in supporting the efforts of oil and gas companies to achieve net zero emissions. Accountants can provide information, support the implementation of net zero emission, and increase transparency and accountability of oil and gas companies in an effort to achieve net zero emission. [ABSTRACT FROM AUTHOR]

Today, the professional movement of accountants in Ukraine is characterized by a low influence on the profession's development and therefore needs improvement. The article aims to compare the activities of European and Ukrainian public organizations of accountants according to key characteristics to highlight the weaknesses of the Ukrainian accounting movement. The comparison method made it possible to compare the experience of 55 European public organizations and 6 Ukrainian ones, which, in combination with the methods of analysis and synthesis, led to the identification of nine key indicators of the effectiveness of public associations and the clarification of the weaknesses of the Ukrainian public movement of accountants. The application of the mathematical method made it possible to reveal the financial burden on members of organizations and establish a connection between it and the practical tools used by professional associations to achieve their goals. The values of European public organizations, the benefits of training contract participants, the requirements of foreign associations for professional certification and the weaknesses of the domestic accounting movement are illustrated with the help of a graphic method. The researchers found that the weaknesses of the accounting movement in Ukraine are: weak positioning, a limited list of practical tools, minimal influence on the regulation of the profession, simplified requirements for certification, insufficient budget for the implementation of the goal, insignificant promotion of successful employment of members, insufficient maturity of civil society, partial implementation of the International standards of education. The results of the study make it possible to form a holistic vision of further actions of representatives of the authorities, public organizations and their members to strengthen the status of the accountant as a guarantor of the economic security of the country, as well as the involvement of the accounting community in solving socially significant issues in the country.

This study aims to fill a gap in the literature by conducting the scientific and bibliometric mapping of work stress in accounting professionals, using a methodological trilogy that contributes to this topic, namely the application of the ROC curve, Prisma and R bibliometric tools. Through the analysis of a sample of 103 articles, it was found that, in order to avoid and/or overcome the levels of stress in accountants, the following factors should be taken into account: (1) a high engagement with work, (2) reduced self-efficacy perception in the decision-making process, (3) adverse consequences in the management process, and (4) high-stress levels embedded in the individual's personality. Thus, it will be necessary for the accountant to apply strategies and change the way he/she works and perceives the work, avoiding stress levels and irreversible health damage. In addition, the importance of resilience in the professional context and mindfulness may prevent high levels of stress and maybe the subject of future research. [ABSTRACT FROM AUTHOR]

The objective of this article is to determine the relationship between Robotic Process Automation RPA, with the operation of accounting processes, it also seeks to determine how, (i) the identification of processes to automate, (ii) the automation of the process already implemented, and (iii) the staff training in automation, are related to the efficiency of the accounting processes in the Banking and Telecommunications companies of Argentina, Chile, Colombia and Peru in the year 2021. The theoretical model is based on the review of the literature related to the present investigation, where previous investigations stand out. It is based on the hypothesis that Robotic Process Automation has a positive relationship with the operability of accounting processes in the companies and countries mentioned above. The methodology used includes the bibliographical review of various investigations indexed in the main repositories of the last 6 years, taking in consideration the inclusion and exclusion criteria in topics related to Robotic Process Automation and the different accounting fields. Also, 74 surveys have been carried out on professionals who have implemented RPA in various companies in the Top 10 Banking and Telecommunications sectors in the mentioned countries, in order to verify how this technology has impacted South America. The professionals surveyed have developed RPA in one or two sectors, as well as in one or more of the countries mentioned. Of the surveys carried out, 62 companies have been reached, representing 100% of all companies in the sectors and countries indicated above (Fitch Solutions, 2021a, p. 21; 2021b, p. 31; 2021c, p. 21; 2021d, p. 31; 2021e, p. 21; 2021f, p. 32; 2021g, p. 20; 2021h, p. 31). The results obtained indicate that there is a positive relationship in most of the companies surveyed. The motivation of this research is the dissemination of technological knowledge and its influence, trends and changes in the Accounting career. It is important to mention that the purpose of this research is to provide originality for the study of this tool in the South American region. [ABSTRACT FROM AUTHOR]

Copyright of Business Administration Quarterly / Kwartalnik Nauk o Przedsiebiorstwie is the property of SGH Warsaw School of Economics 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 Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades 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.)

Economic crimes are characterized by a variety of types, penetration and combination of several spheres of implementation in the conditions of globalization. This greatly complicates the development of tools for their detection and control. Martial law, frequent changes in legislation and various schemes for the implementation of criminal actions are factors that actualize this problem for Ukraine. The purpose of the article is to study the problems of classification of economic crimes committed by accountants. This will become the basis for the development of proposals that will develop theoretical ideas about methods of combating them. In the process of researching approaches to the classification of economic crimes, such methods as generalization, systematization, comparative analysis, and grouping were used. The theoretical basis of the research was the works of domestic and foreign scientists, information of national regulatory agencies, reports of international organizations devoted to the specified issues. The approaches of scientists to the classification of economic crimes are systematized, and their critical assessment is given. It is suggested that the classification of economic crimes involving accountants should be carried out according to the following characteristics: areas of economic crimes (frauds with calculation and payment of wages; concealment of income to reduce taxes; participation in operations to launder funds obtained illegally; embezzlement, theft); methods of committing economic crimes (entering unreliable data into reporting; forging documents); composition of participants in the economic crime (economic crimes committed by an accountant; economic crimes committed by several persons, including an accountant); pressure on the accountant (economic crimes committed by the accountant under duress; economic crimes committed by the accountant on his own initiative); use of information and computer technologies (economic crimes committed with the use of information and computer technologies; economic crimes for which information and computer technologies were not used). The given approach to the classification of economic crimes with the participation of accountants will allow to structure them and increase the efficiency and effectiveness of countermeasures against the specified illegal actions.

This study aims to produce an in-depth examination of how public value commitment leadership increases accountant productivity. Additionally, it explores and sheds lights on the mediating function of corporate social responsibility. The sequential explanatory design was employed in this research where quantitative phase were proceeded at first followed by qualitative phase. The findings of the current research will help practitioners recognize and seize opportunities to improve accountant productivity. Besides, the benefits of a more in-depth comprehension in this research can help legislators enact legislation and regulations about corporate social responsibility to enhance the management of human resource in public sector. [ABSTRACT FROM AUTHOR]

The purpose of this article is to review the body of the literature on the role of individual accountants in the context of family firms, synthesize the findings, outline directions for future research, and to present an integrative framework that summarizes these directions. The study utilizes a systematic literature review approach and is guided by three overarching questions related to the field's development, a reflection on current state-of-the-art research, and an outlook for the field's future paths. The questions are answered through the mapping and analysis of 39 key articles over a 20-year period. We show central patterns in theory, data, methods, and findings. Our review reveals that the literature is scattered, and that the role of accountants is found to be context dependent. In existing research, an accountant tends to have the roles of a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Scholars also show that an accountant influences various organizational outcomes in family firms. The review further reveals that accountants can play a key role in accounting- and strategy-related decisions with impact on family firm's survival and growth. We offer a map of the research on accountants in family firms and an integrative framework. This work does not only highlight the importance of an accountant's role in family firms but it also allows us to identify numerous research gaps and a pathway for future research in terms of methods, theories, and models. Plain English Summary: This systematic literature review puts a spotlight on the role of the individual accountant in family firms. Our review reveals that accountants take four distinct roles in family firms: a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Our review further shows that accountants play a key role in accounting and strategy-related decisions of consequence for family firms. We also outline areas where additional research efforts can help to generate a better understanding of how, when, and why individual accountants, in addition to their accounting function, matter for the family firms that employ them. The principal implication of this study is that research should embark on further exploration of the individual accountant in the family firm context and employ diverse methods and theories in doing so. [ABSTRACT FROM AUTHOR]

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas 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.)

Today, the professional movement of accountants in Ukraine is characterized by a low influence on the profession's development and therefore needs improvement. The article aims to compare the activities of European and Ukrainian public organizations of accountants according to key characteristics to highlight the weaknesses of the Ukrainian accounting movement. The comparison method made it possible to compare the experience of 55 European public organizations and 6 Ukrainian ones, which, in combination with the methods of analysis and synthesis, led to the identification of nine key indicators of the effectiveness of public associations and the clarification of the weaknesses of the Ukrainian public movement of accountants. The application of the mathematical method made it possible to reveal the financial burden on members of organizations and establish a connection between it and the practical tools used by professional associations to achieve their goals. The values of European public organizations, the benefits of training contract participants, the requirements of foreign associations for professional certification and the weaknesses of the domestic accounting movement are illustrated with the help of a graphic method. The researchers found that the weaknesses of the accounting movement in Ukraine are: weak positioning, a limited list of practical tools, minimal influence on the regulation of the profession, simplified requirements for certification, insufficient budget for the implementation of the goal, insignificant promotion of successful employment of members, insufficient maturity of civil society, partial implementation of the International standards of education. The results of the study make it possible to form a holistic vision of further actions of representatives of the authorities, public organizations and their members to strengthen the status of the accountant as a guarantor of the economic security of the country, as well as the involvement of the accounting community in solving socially significant issues in the country. [ABSTRACT FROM AUTHOR]

The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. Data was collected through questionnaires to accounting students throughout Indonesia, including the islands of Java, Sumatra, Sulawesi, and Maluku. The sample was as many as 302 respondents. The independent variables are Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. A dependent variable is accounting students' Perceptions of becoming a CPA. The results of this study showed that Human Influences and Career Prospects positively influence accountants' Perceptions of becoming accountants, while Intrinsic Value, Job Market Factors, and Opportunity Costs do not influence the accountants' Perceptions of Becoming a CPA. Keywords: Certified Public Accountant; Accountant; Career; Perception; Human Influence; Intrinsic Value; Career Prospects; Job Market Factors; Opportunity Cost

Yeni teknoloji, rekabet gücü, dinamizm ve Endüstri 4.0’la birlikte gelen iş dünyasındaki değişikliklerin tümü yeni yetkinliklere duyulan ihtiyacı ortaya çıkarmıştır. Bu araştırmada; Türkiye’de yükseköğretim kurumlarında muhasebe profesyoneli olmak için mezun olunması gereken yükseköğretim program çıktılarının, geleceğin muhasebe profesyonellerinden beklenen yetkinlikler bağlamında analiz edilmesi amaçlanmaktadır. Muhasebe profesyoneli olmak için mezun olunması gereken lisans program çıktıları NVivo 12 paket programı kullanılarak, içerik analizi tekniği ile analiz edilmiştir. Analiz sonunda program çıktılarında Endüstri 4.0 bağlamında geleceğin muhasebe profesyonellerinin sahip olması gereken yetkinliklerin ne derece yer aldığı tespit edilmiştir. Elde edilen bulgular, yükseköğretim kurumlarının günümüzün rekabetçi dünyasında kişiye özgü yetkinliklerin öneminin farkında olduğunu ve optimal bir yetkinlik dengesine sahip mezunlar yetiştirmenin önemli olduğunu göstermektedir. Araştırmamız, muhasebe eğitimini dünyadaki gelişmelerle uyumlu hale getirmek için bir yol haritası sunmak, öğretme ve öğrenme yaklaşımlarını, Endüstri 4.0 bağlamındaki gereksinimlere göre değiştirmek, güncellemek veya odak noktasını belirlemede yardımcı olacaktır.

Abstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan Pancasila Tujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila. Metode – Penelitian ini menggunakan metode wawancara dengan informan akademisi akuntansi dan penyedia jasa akuntan. Teknik analisis data menggunakan nilai Al-Baqarah dan Pancasila. Temuan Utama – Kondisi kebebasan nilai pada kualitas etika akuntan saat ini tidak memiliki kecondongan pada keserakahan duniawi. Hal tersebut mendorong pentingnya pemahaman utuh seorang manusia untuk menyelaraskan keilmuan dan tindakannya dengan hati. Penelitian ini mengusulkan konsep prinsip dasar etika yang berlandaskan Al-Baqarah dan Pancasila sebagai suatu alternatif. Implikasi Teori dan Kebijakan - Penelitian ini menemukan perspektif spiritual dan pancasila saling utuh dan berkorelasi. Kedua nilai tersebut dapat posisi untuk mengakomodir kualitas etika akuntan. Kebaruan Penelitian – Landasan agama dan Pancasila dikombinasikan untuk menjadi prinsip dasar etika akuntan yang utuh. Abstract – The Basic Principles of Accountant Ethics: Al-Baqarah and Pancasila Perspectives Main Purpose – This study seeks to develop the basic principles of ethical accounting with religious values and Pancasila. Method – This study uses interviews with accounting academics and accounting service providers. The data analysis technique uses the values of Al-Baqarah and Pancasila. Main Findings – The condition of value freedom on the ethical quality of accountants currently does not tend towards worldly greed. This condition encourages the importance of a complete understanding of a human being to harmonize his knowledge and actions with the heart. This study proposes the concept of basic ethical principles based on Al-Baqarah and Pancasila as an alternative. Theory and Practical Implications - This study finds that spiritual and Pancasila perspectives are integral and correlated. Both of these values can be positioned to accommodate the ethical quality of accountants. Novelty – Religious foundations and Pancasila are combined to become the basic principles of accounting ethics.

The Russian abacus (the schoty [счёты]) is a unique Russian counting device that has no comparable counterparts anywhere in the world. It was developed when a decimal system was introduced in Russia in the sixteenth century. The Russian abacus took its familiar form in the eighteenth century, and it is still used for arithmetic calculations and for teaching maths at school, as an example of decimal calculations. The widespread use of the Russian abacus in business activities made it an integral part of entrepreneurship and accounting. The Russian abacus became more associated with Russian merchants and accountants than ledgers, and it was depicted in works of fine art. This article describes the history of the schoty, evidence about them from Western historians and mathematicians, the principles for its use as well as its role in accounting, and the descriptions of the schoty in literature and art. [ABSTRACT FROM AUTHOR]

Non-Fungible Token (NFT) has grown extraordinarily recently. The concept of NFT is essentially a digital asset based on smart contracts on a blockchain traded with cryptocurrencies such as Ethereum and other NFTs. The NFT and metaverse were booming in 2021 and early 2022. On another hand, not all the people who join or investing NFT know NFT well. Along with that issue, people's point of view, especially young generations are divided into two points of view, one of them supports it, on the other hand, they are against it. Therefore, This study aims to provide diverse understandings of NFT, the benefits & drawbacks of NFT, and the potential of NFT and metaverse according to them. In this paper, researchers perform a qualitative study that consists of 17 respondents, which are young generations. This research uses a semi-structured interview and descriptive analysis method. The results are the young generations are still trying to choose the best choices when they are investing in NFT by learning about it first. The young generations also have an optimistic opinion about development in NFT and metaverse in the future. The prospect theory is used in this research and can be proven in this study with the proof that they are willing to be in the metaverse even though some of the young generations rejected it. Also, they add that metaverse should be added to the university curriculum so they can be facing the future model business. [ABSTRACT FROM AUTHOR]

Objective: To identify the relationship between accounting compliance and the implementation of accrual accounting policies from the IPSAS adoption. Method: The independent variable (accounting compliance) was constructed through improprieties from accrual, budgeting, and fiscal accounting obtained from the courts of accounts’ reports; while the dependent variables (mandatory or voluntary implementation of accrual accounting policies) were measured by counting the number of accrual accounting policies fulfilled by 88 of the 92 Brazilian municipalities in the state of Rio de Janeiro. Poisson and negative binomial regression models were used to identify the relationship. Results: The results do not indicate the statistical significance of the accounting compliance with the accrual accounting policies implemented. Instead, they point out the positive relationship of implementation with the opinion issued by the courts of accounts, the population range, and the information technology governance index. The expenses in the administration role presented a negative relationship with the accrual accounting policies implemented. Contributions: In addition to contributing to the measurement of public sector accountants’ qualification, the findings of this study contribute to the understanding of the role of the public sector accountant in reform processes. Accounting information aims to support decision-making and promote accountability. Public sector accountants are essential for generating this information and this study innovates by addressing the relationship between public sector accountants and the implementation of accrual accounting policies from the IPSAS adoption through the population of municipalities in a Brazilian state. [ABSTRACT FROM AUTHOR]

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This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their respective organizations differently. The study emphasized that SAP has a multifaceted conception where the company, managerial, and single firms act together. The practical implementation of this study relates to the professional level of education required for social accounting practice. This study concludes that SAP in Bangladesh is not up to the mark and needs to redesign a strategic plan. [ABSTRACT FROM AUTHOR]

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Özet: Muhasebe meslek mensuplarının muhasebe meslek etiğine dikkat etmeyip sundukları yanlış ve yanıltıcı muhasebe bilgileri sonucunda ortaya çıkan muhasebe skandallarının ilgili tarafları ve dolayısıyla tüm toplumu olumsuz manada etkilediği görülmüştür. Bu nedenle yapılan çalışmalarda muhasebe mesleğinde teknik bilgi ve uzmanlığın tek başına yeterli olmadığı, ayrıca konunun etik boyutunun teknik yönünden daha önemli olduğu anlaşılmıştır. Bu çalışmada muhasebe meslek mensuplarının meslek etiği hakkındaki algı ve tutumları incelemiştir. Bunların yanında etik dışı davranışları caydıran faktörleri ve temel etik ilkelerin önem derecesine göre sıralamaları çalışmanın diğer bir amacını oluşturmuştur. Böylece TRB1 Bölgesi’nde faaliyet gösteren bağımsız muhasebe meslek mensuplarıyla yüz yüze anket uygulamalı bir araştırma yapılmıştır. Yapılan araştırma sonuçlarına göre; i) etik ilkelerin sıralanmasında “Dürüstlük” ilkesi ilk sırada yerini alarak diğer ilkelere göre daha önemli bulunmuş, ii) meslek etiği algılarında X̄=3,68 gibi bir ortalama bulunmuş, iii) mesleki etik ilke ve kurallara uymalarında etkili olan faktörlerin başında “mesleki eğitim ve deneyim”in geldiği görülmüştür. Ayrıca meslek mensuplarının meslek etiğine yönelik algılarında temel etik ilkelerin bazıları ile cinsiyet, etik eğitimi, eğitim düzeyi, mükellef sayısı mesleğin geleceği ve personel sayısı değişkenleri arasında anlamlı bir farklılığın olduğu; mesleki unvan, yaş, mesleki tecrübe, gelir düzeyi ve iller değişkenleri arasında ise anlamlı bir farklılığın olmadığı tespit edilmiştir.

The increasingly pressing presence of today's financial difficulties is leading top management, and not only, to identify new opportunities for economic revitalization, which implies the operationalization of a higher level of cash flow compared to previous periods and, why not, the orientation towards new business directions of companies operating in the current economic environment. Thus, the principal focus of this article is on respondents' perceptions of the use of leasing as a form of financing, given that more and more companies are using this form of financing (leasing) to purchase cars. This research also contributes to the literature on the concept of leasing as a form of financing. The authors' expectations are aimed at confirming a high level of leasing's appreciation as a financing instrument and valuable in companies' strategy setting. In this article the authors carried out a questionnaire that was distributed to 100 respondents, accounting professionals and not only, on the basis of which we can investigate their (the respondents') appreciation of leasing as a form of financing, as well as to identify some stereotypes on how accountants and not only accountants act in the current economic environment. Among the results obtained, 70% of respondents appreciate leasing as a form of financing. However, leasing as a instrument for setting objectives is appreciated to a lesser percentage. Also, the relevance of the accountant plays an important role in the process of advising companies, with 70% of respondents appreciating this aspect.

The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.