The Role of University in the Education of Professional Accountants： Degree of IES 2 Application

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.

The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.

Why do not accounting graduates want to become accountants？

This study searches the reasons why accounting graduates do not want to become members of the Malaysian Institute of Accountants （MIA） and accountants. Ten participants were interviewed. An analysis of their interview transcripts, using the constant comparative method, discloses the following reasons why they do not register as members： no added benefits to current employment, difficulty in filling in the application forms, high cost of membership and lack of ambition to become accountants. The findings of this study provide insights to the professional accounting bodies and academics on the accounting graduates＇ lack of interest to become accountants.

The Multi-Disciplined Skills Required of Forensic Accountants

Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

Perception of Forensic Accountants About Elaboration of Free Judicial Expertise in Brazil

The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.

The Role of Accountants in Decision-Making in Lebanese Firms

The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.

The Development of Certified Public Accountants System in the People's Republic of China

Since the publication of "Everything about Arithematic, Geometry and proportion", written by Luca Paciolo, 1494, it had been for 500 years. During this period double-entry booking established by Luca Paciolo promotes greatly accounting practice and social economy. Since the western booking introduced from Japan in the late of Qing Dynasty, the double—entry booking also

How to promote the smooth employment of accountants under the trend of Financial Sharing

It was proposed in the China Ministry Finance accounting personnel in the long-term development plan of 2010-2020, the community should fulfill their social responsibility, build accounting personnel training platform, to jointly promote the training of accounting personnel. It should be very optimistic from the scope of professional employment, but the situation is not so good and exists contradiction between supply and demand of accounting talents. There are reasons for the community and the employing unit, as well as for the education and accounting graduates themselves, with the development of economy, the financial shared service mode is more and more accepted by the enterprise, because can reduce the cost and improving efficiency,, so in this trend, accounting personnel how to achieve successful employment, this paper analyzes from the society, colleges and universities, accounting personnel itself in all aspects, in order to lead the parties to share the trend, how to use the resources to promote the smooth employment of accounting personnel, accounting personnel and the employer can provide relevant recommendations.

Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems

In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.

Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China

As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

The Reform of Management System of Accountants in China

The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.

Analysis of Internal Control Management Problems in Hospital Finance and Accounting

This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.

Trust beyond Technology Algorithms: A Theoretical Exploration of Consumer Trust and Behavior in Technological Consumption and AI Projects

In an era dominated by artificial intelligence (AI), establishing customer confidence is crucial for the integration and acceptance of AI technologies. This interdisciplinary study examines factors influencing customer trust in AI systems through a mixed-methods approach, blending quantitative analysis with qualitative insights to create a comprehensive conceptual framework. Quantitatively, the study analyzes responses from 1248 participants using structural equation modeling (SEM), exploring interactions between technological factors like perceived usefulness and transparency, psychological factors including perceived risk and domain expertise, and organizational factors such as leadership support and ethical accountability. The results confirm the model, showing significant impacts of these factors on consumer trust and AI adoption attitudes. Qualitatively, the study includes 35 semi-structured interviews and five case studies, providing deeper insight into the dynamics shaping trust. Key themes identified include the necessity of explainability, domain competence, corporate culture, and stakeholder engagement in fostering trust. The qualitative findings complement the quantitative data, highlighting the complex interplay between technology capabilities, human perceptions, and organizational practices in establishing trust in AI. By integrating these findings, the study proposes a novel conceptual model that elucidates how various elements collectively influence consumer trust in AI. This model not only advances theoretical understanding but also offers practical implications for businesses and policymakers. The research contributes to the discourse on trust creation and decision-making in technology, emphasizing the need for interdisciplinary efforts to address societal challenges associated with technological advancements. It lays the groundwork for future research, including longitudinal, cross-cultural, and industry-specific studies, to further explore consumer trust in AI.

Carbon emission reduction accounting method for a CCUS-EOR project

It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.

动态梯度阈值裁剪的差分隐私生成对抗网络算法

现有的生成对抗网络(GAN)和差分隐私相结合的方法大多采用梯度扰动的方法实现隐私保护,即在优化过程中利用梯度裁剪技术来约束优化器对单个数据的敏感性,并对裁剪后的梯度添加随机噪声以达到保护模型的目的。然而大多数方法在训练时裁剪阈值固定,而阈值过大或过小均会影响模型的性能。针对该问题,提出动态梯度阈值裁剪的DGC_DPGAN(Dynamic Gradient Clipping Differential Privacy Generative Adversarial Network)算法以兼顾隐私保护和模型的性能。该算法结合预训练技术,在优化过程中先求取每批次隐私数据的梯度F-范数均值作为动态梯度裁剪阈值,再对梯度进行扰动。考虑不同的裁剪顺序,提出先裁剪再加噪的CLIP_DGC_DPGAN(Clip Dynamic Gradient Clipping Differential Privacy Generative Adversarial Network)算法和先加噪再裁剪的DGC_DPGAN算法,并采用Rényi Accountant求取隐私损失。实验结果表明,在相同的隐私预算下,所提出的两种动态梯度裁剪算法与固定梯度阈值裁剪方法相比更优:在Mnist数据集上,所提两种算法在IS(Inception Score)、结构相似性(SSIM)、卷积神经网络(CNN)分类准确率上分别提升了0.32~3.92,0.03~0.27,7%~44%;在Fashion-Mnist数据集上,所提两种算法在IS、SSIM、CNN分类准确率上分别提升了0.40~4.32,0.01~0.44,20%~51%。同时,GAN模型生成图像的可用性更好。