In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD...In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD) is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (lESs) published by the International Accounting Education Standards Board (IAESB), in particular the IES 2 (content of professional accounting education programs). The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.展开更多
Background: Nurses serve as the primary source of care for minor patients in intensive care units. Even though they support both patients and their relatives, these nurses may experience moral distress from their prof...Background: Nurses serve as the primary source of care for minor patients in intensive care units. Even though they support both patients and their relatives, these nurses may experience moral distress from their profession. While managing their daily relationships with their patients, nurses must also be able to control their actions to feel that they are from a social unit and feel their competence in association with others.Objective: This study aimed to investigate the relationship between professional autonomy and moral distress among nurses working in children's units and pediatric intensive care wards. Methods: This descriptive/comparative cross-sectional study was conducted in 2015 using 120 nurses as subjects. Subjects were selected using the census method. The research tools used to gain measurable data were the Pankratznursing questionnaire(PNQ) and Corley'sMoral distress scale (MDS). In order to analyze the collected data, descriptive statistic tests such as the relative frequency distribution, mean, standard deviation and the Pearson correlation test, T-test, ANOVA, and regression were used. The SPSSv.20 software was also used to analyze the data obtained. Results: The relationship between professional autonomy and moral distress revealed that there was a significant positive relationship between professional autonomy and moral distress in the intensity (r=0.39;P<0.001) and the iteration (r=0.41;P<0.001). In addition, professional autonomy predicted 18% of changes in intensity of moral distress in total(MR = 0.42, R2 = 0.18) and also professional au-tonomy predicted 25% of iteration in moral distress in total(MR = 0.507, R2= 0.25). Conclusions: The results of this study revealed that there was a direct positive relationship between professional autonomy and moral distress.展开更多
Because of the ubiquity of information and communication technology (ICT) and ICT-based information systems, ICT workers in business organisations have power, both intentional and unintentional, over people's qual...Because of the ubiquity of information and communication technology (ICT) and ICT-based information systems, ICT workers in business organisations have power, both intentional and unintentional, over people's quality of life. On this point, all of them, not only ICT professionals but also non-professionals or end-users, need to accept responsibility to the public and to have professional spirit in order to make and keep the information society and e-business environment safe and reliable. However, an individual ICT worker is not necessarily a strong existence; he or she is in a complex situation filled with stress and pressure and his or her decisions are sometimes affected by it. Therefore, social and organisational measures to prompt ICT workers to behave in professional spirit are necessary to be taken.展开更多
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones.展开更多
The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accoun...The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system (AIS) competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand (SET). A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee...The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.展开更多
This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting educatio...This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers' demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers' demands. The study groups the job advertisements into three categories: for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.展开更多
In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international converge...In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.展开更多
The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is ...The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.展开更多
Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefor...Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefore, occupational gender stereotyping may serve as one of the barriers in women's career advancement. Within this framework, this study aims to examine the occupational gender stereotyping in the accounting profession in Turkey. Based on a survey conducted with business students, the perceived gender of the accounting profession is studied. In addition, a visual study is used to define occupational accounting stereotypes. Overall it is found that there is a significant difference between the stereotypes of male and female accountants' in Turkey, where the profession is (largely, overwhelmingly) male dominated.展开更多
This study attempts to investigate if and how students' perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students' initial perceptions and ...This study attempts to investigate if and how students' perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students' initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics (3 departments), who were asked to complete a survey instrument. The instrument used eleven statements regarding students' perceptions (such as difficulty and motivation of the course) of the first accounting course. The main factors affect students' decisions to follow accounting and seem to be similar with other researchers' findings (Geiger & Ogilby, 2000). Future research could be used larger sample from different countries and the survey could also be used for a longer time period.展开更多
An accounting professional is called a "Certified Public Accountant Financial Advisor (CPAFA)" in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a "Certified Public Accountant Financial Advisor (CPAFA)" in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 (three periods). The factors affecting candidates' choices to be an accountant professional were gathered under five groups. The factors "influence of immediate surroundings", "prestigious social status of the profession", "high life-long income potential", "flexible working hours", and "future guarantee of the profession" had higher factor loadings than other factors.展开更多
Teacher evaluations intend to cultivate quality among teachers. However, since they are traditionally dependent on observers and their reports that are likely biased, the procedures probably effectuate discords among ...Teacher evaluations intend to cultivate quality among teachers. However, since they are traditionally dependent on observers and their reports that are likely biased, the procedures probably effectuate discords among the calling-teaching professionals. An evaluation procedure that can ascertain fairness in the decisions about teacher retentions, terminations, promotions, and sanctions can capture the accordance of all teachers and teacher facilitators. This paper identifies the possibility of such an evaluation system that is built upon the existing value-added methods. Drawing upon the observations and recommendations by Chetty, Friedman, and Rockoff (2012) on value-added methods of evaluation, and considering the uniqueness of ELTs (English Language Teachers) as it was observed by Borg (2006) and Lee (2010), this paper describes the application of the value-added evaluation method, in gauging the quality of ELTs. The paper further explicates the vantages and conformities embodied in the procedure that could boost up the morale of ELTs as independent professionals of a creative art, and help them perform to their fullest potential展开更多
Teachers play an important role in society,whose career is considered to be the most glorious one under the sun.They have deep and lifelong influence on students and the prosperity of a country and even the bright fut...Teachers play an important role in society,whose career is considered to be the most glorious one under the sun.They have deep and lifelong influence on students and the prosperity of a country and even the bright future of the whole world.Teacher should be a person with great virtue that sets good examples for the students.However,nowadays,there exist various problems about teacher’s ethics due to complex social,economical,cultural or personal issues.It’s urgent and imperative for teachers to learn and improve professional ethics to be a better mentor.This paper begins with the definition of ethics,emphasizes the importance of teachers’professional ethics,talks about current situation in this area,analyzes the reasons why there are immoral problems about teachers and suggests some practical strategies on how to improve it.展开更多
文摘In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD) is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (lESs) published by the International Accounting Education Standards Board (IAESB), in particular the IES 2 (content of professional accounting education programs). The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.
文摘Background: Nurses serve as the primary source of care for minor patients in intensive care units. Even though they support both patients and their relatives, these nurses may experience moral distress from their profession. While managing their daily relationships with their patients, nurses must also be able to control their actions to feel that they are from a social unit and feel their competence in association with others.Objective: This study aimed to investigate the relationship between professional autonomy and moral distress among nurses working in children's units and pediatric intensive care wards. Methods: This descriptive/comparative cross-sectional study was conducted in 2015 using 120 nurses as subjects. Subjects were selected using the census method. The research tools used to gain measurable data were the Pankratznursing questionnaire(PNQ) and Corley'sMoral distress scale (MDS). In order to analyze the collected data, descriptive statistic tests such as the relative frequency distribution, mean, standard deviation and the Pearson correlation test, T-test, ANOVA, and regression were used. The SPSSv.20 software was also used to analyze the data obtained. Results: The relationship between professional autonomy and moral distress revealed that there was a significant positive relationship between professional autonomy and moral distress in the intensity (r=0.39;P<0.001) and the iteration (r=0.41;P<0.001). In addition, professional autonomy predicted 18% of changes in intensity of moral distress in total(MR = 0.42, R2 = 0.18) and also professional au-tonomy predicted 25% of iteration in moral distress in total(MR = 0.507, R2= 0.25). Conclusions: The results of this study revealed that there was a direct positive relationship between professional autonomy and moral distress.
基金This research is supported by the MEXT Research Project "Global Business and IT Management: Global eSCM" at the Research Institute of Commerce, Meiji University.
文摘Because of the ubiquity of information and communication technology (ICT) and ICT-based information systems, ICT workers in business organisations have power, both intentional and unintentional, over people's quality of life. On this point, all of them, not only ICT professionals but also non-professionals or end-users, need to accept responsibility to the public and to have professional spirit in order to make and keep the information society and e-business environment safe and reliable. However, an individual ICT worker is not necessarily a strong existence; he or she is in a complex situation filled with stress and pressure and his or her decisions are sometimes affected by it. Therefore, social and organisational measures to prompt ICT workers to behave in professional spirit are necessary to be taken.
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones.
文摘The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system (AIS) competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand (SET). A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.
文摘This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers' demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers' demands. The study groups the job advertisements into three categories: for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.
文摘In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.
文摘The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.
文摘Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefore, occupational gender stereotyping may serve as one of the barriers in women's career advancement. Within this framework, this study aims to examine the occupational gender stereotyping in the accounting profession in Turkey. Based on a survey conducted with business students, the perceived gender of the accounting profession is studied. In addition, a visual study is used to define occupational accounting stereotypes. Overall it is found that there is a significant difference between the stereotypes of male and female accountants' in Turkey, where the profession is (largely, overwhelmingly) male dominated.
文摘This study attempts to investigate if and how students' perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students' initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics (3 departments), who were asked to complete a survey instrument. The instrument used eleven statements regarding students' perceptions (such as difficulty and motivation of the course) of the first accounting course. The main factors affect students' decisions to follow accounting and seem to be similar with other researchers' findings (Geiger & Ogilby, 2000). Future research could be used larger sample from different countries and the survey could also be used for a longer time period.
文摘An accounting professional is called a "Certified Public Accountant Financial Advisor (CPAFA)" in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 (three periods). The factors affecting candidates' choices to be an accountant professional were gathered under five groups. The factors "influence of immediate surroundings", "prestigious social status of the profession", "high life-long income potential", "flexible working hours", and "future guarantee of the profession" had higher factor loadings than other factors.
文摘Teacher evaluations intend to cultivate quality among teachers. However, since they are traditionally dependent on observers and their reports that are likely biased, the procedures probably effectuate discords among the calling-teaching professionals. An evaluation procedure that can ascertain fairness in the decisions about teacher retentions, terminations, promotions, and sanctions can capture the accordance of all teachers and teacher facilitators. This paper identifies the possibility of such an evaluation system that is built upon the existing value-added methods. Drawing upon the observations and recommendations by Chetty, Friedman, and Rockoff (2012) on value-added methods of evaluation, and considering the uniqueness of ELTs (English Language Teachers) as it was observed by Borg (2006) and Lee (2010), this paper describes the application of the value-added evaluation method, in gauging the quality of ELTs. The paper further explicates the vantages and conformities embodied in the procedure that could boost up the morale of ELTs as independent professionals of a creative art, and help them perform to their fullest potential
文摘Teachers play an important role in society,whose career is considered to be the most glorious one under the sun.They have deep and lifelong influence on students and the prosperity of a country and even the bright future of the whole world.Teacher should be a person with great virtue that sets good examples for the students.However,nowadays,there exist various problems about teacher’s ethics due to complex social,economical,cultural or personal issues.It’s urgent and imperative for teachers to learn and improve professional ethics to be a better mentor.This paper begins with the definition of ethics,emphasizes the importance of teachers’professional ethics,talks about current situation in this area,analyzes the reasons why there are immoral problems about teachers and suggests some practical strategies on how to improve it.