提高会计职业判断能力

会计职业判断能力是会计人员在面临一些不确定因素的情况下,凭借自身掌握的知识和经验,对某一事件做出分析、判断、决策的能力。长期以来,我国的会计依据国家制定的会计制度进行会计处理,会计人员进行选择、判断的空间十分有限,因此,会计人员职业判断能力总体水平较低,同时对会计人员职业判断能力的培养也未给予应有的重视。随着市场经济的发展,企业所处经济环境的复杂性和企业经济事项的不确定性也日趋增多,这在客观上要求会计人员必须具备较强的职业判断能力,运用会计职业判断对企业发生的经济活动进行恰当的处理。     

提高会计职业判断能力

会计职业判断能力是会计人员在面临一些不确定因素的情况下，凭借自身掌握的知识和经验，对某一事件做出分析、判断、决策的能力。长期以来，我国的会计依据国家制定的会计制度进行会计处理，会计人员进行选择、判断的空间十分有限，因此，会计人员职业判断能力总体水平较低，同时对会计人员职业判断能力的培养也未给予应有的重视。随着市场经济的发展，企业所处经济环境的复杂性和企业经济事项的不确定性也日趋增多，这在客观上要求会计人员必须具备较强的职业判断能力，运用会计职业判断对企业发生的经济活动进行恰当的处理。同时，我国会计准则的新变化也给予企业较大的会计政策和会计估计的选择权，要求会计人员具体问题具体分析的情况会越来越多，因此，对会计人员提出更高的要求，会计人员要不断提高会计职业判断能力，正确运用会计职业判断，保证会计信息质量，为会计信息的使用者提供客观、真实、有效的会计信息，加强会计人员职业判断能力的培养也将成为我国会计界亟待解决的重要问题。     

基于swot分析的会计人员应对人工智能策略探讨

随着人工智能向会计领域的纵深发展,会计机器人以高效的数据处理和连续运作等优势,获得企业的青睐,但同时也导致基础会计核算人员总量过剩。客观的评价会计人员的优势与劣势,找到合适的应对措施尤其必要。运用SWOT分析法对内外部因素进行分析,引导会计人员利用外部条件发挥自身优势因素,规避劣势因素,消除人工智能的威胁。     

试析会计人员的职业判断能力

会计人员的职业判断能力是指会计人员在面临会计处理的具体问题时,依据会计法规、会计准则和会计惯例等相关的制度,运用自身的专业知识、以往积累的职业经验并结合企业自身的特点、在充分考虑企业现实与未来的理财环境和经营特点、对会计主体发生的经济事项和交易事项进行分析做出判断,选择合理的会计方法,并进行会计处理的能力。     

人工智能背景下高职会计人才培养模式改革与创新

人工智能时代,会计人员除了要精通财务外,还要擅长管理、熟悉计算机相关知识、了解公司战略,成为兼具会计、数据分析、管理和金融领域知识的综合性人才.分析人工智能对会计职业人才需求的影响,通过重新定位适应人工智能时代的会计人才培养目标、构建以产教融合为基础的人才培养模式、重构会计专业课程体系和推进"三教"改革四方面进行探索,培养适应财务智能化的高素质的会计人才.     

莫把会计职业判断当成操作利润的方法

在会计实务中，对会计要素的确认、计量，对某些会计事项的处理，都需要借助会计人员的职业判断，但这并不意味着企业可以利用会计人员的职业判断去操纵利润。     

人工智能时代下对会计行业的思考

随着人工智能的深入发展,其应用的领域越来越广,对于某些行业有着深刻的影响.笔者研究的是人工智能对会计行业的影响及对会计人员的建议,主要利用对比分析法,通过横向和纵向对比分析人工智能下的会计行业.到我国人工智能在会计行业的应用现状和展望,再到人工智能对会计行业的影响,最后分析出会计人员如何应对人工智能时代的到来.     

论如何提升企业会计人员的职业判断能力

随着社会经济的飞速发展,为适应社会日新月异的变化,提高企业发展空间,广大会计工作者必须提升会计职业判断能力。事实上,提升会计人员的职业判断能力已经不仅仅是企业发展和社会进步的需要,新会计准则的颁布和实施也对其范围进行扩大。如何提高会计工作者的职业判断能力需要社会的配合和会计工作者自身的努力。本文将通过对我国会计职业判断现状的分析,进而提出提高会计人员职业判断能力的有效措施。     

加强会计人员的职业判断能力

会计人员的职业判断是指会计人员面临不确定情况，依据会计规则和自身经验，对某一事项作出的分析、判断、选择和决策。会计人职业判断的空间越来越大，实质与形式的辨别是职业判断的主要原则，在运用各个具体会计方法中，加强会计人员能力培养是关键所在。     

提升财务会计职业判断能力的策略研究

在经济快速发展的时代,每一种工作的完成都要求员工有必要的职业判断能力,会计职业在企业前进道路上发挥着不容小觑的作用,会计人员按照其岗位的条例规定进行会计工作,若想使企业的管理水平有大幅度的提高,企业就需有符合自身发展的完备的制度,最重要的就是使会计人员有高水平的职业判断能力.而对国家法律法规、政策以及个人的修养与能力进行一定的职业判断就是促使会计人员提高职业判断能力的几个方面.所以,提高会计的职业判断能力还需认清会计职业判断能力在会计工作中所处的地位及发挥的作用.     

The role of internet-related technologies in shaping the work of accountants: New directions for accounting research

This paper reviews the accounting literature that focuses on four Internet-related technologies that have the potential to dramatically change and disrupt the work of accountants and accounting researchers in the near future. These include cloud, big data, blockchain, and artificial intelligence (AI). For instance, access to distributed ledgers (blockchain) and big data supported by cloud-based analytics tools and AI will automate decision making to a large extent. These technologies may significantly improve financial visibility and allow more timely intervention due to the perpetual nature of accounting. However, given the number of tasks technology has relieved of accountants, these technologies may also lead to concerns about the profession's legitimacy. The findings suggest that scholars have not given sufficient attention to these technologies and how these technologies affect the everyday work of accountants. Research is urgently needed to understand the new kinds of accounting required to manage firms in the changing digital economy and to determine the new skills and competencies accountants may need to master to remain relevant and add value. The paper outlines a set of questions to guide future research.     

User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness

This is an exploratory study which examines whether accountants and users of financial statements hold congruent or incongruent views on the decision usefulness of accounting information. This issue is important to the question of whether users require direct involvement in the standard-setting process, or whether their views may be adequately represented in the process by other participants such as accountants. Drawing on the sociology of professions literature under which professionals, such as accountants, are assumed to seek to maintain the judgement domain and indeterminacy of their professional task, it is hypothesised that accountant and user views on decision usefulness will be incongruent in those situations where a change in accounting method reduces judgement domain or indeterminacy. Specifically, it is hypothesised that, compared to users, accountants will perceive a lower degree of decision usefulness to be associated with a change in accounting method that reduces judgement domain or indeterminacy. Using a survey questionnaire, developed around a series of accounting method change scenarios, and administered to a sample of accountants and investment analysts (as an example of users), support was found for our hypothesis in relation to judgement domain, but not for indeterminacy.     

Ethics and accounting education in the UK — a professional approach?

Although the expectation of accountants is that they will always employ high ethical standards, empirical evidence suggests that individual accountants are, at best, no more ethically aware than average. This gap between expectation and reality could be the result of inadequate education. Universities cannot be relied upon to teach accounting ethics to prospective professional accountants principally because too few accountants have an accounting degree and because of the surface nature of accounting students' learning. The professional bodies pay only lip-service to ethics education in their syllabi and their treatment of ethics is thus both quantitatively and qualitatively inadequate. Accountants are consequently ill-prepared to face ethical dilemmas.     

A rejoinder

This paper takes the position that the task of accountants is to provide information as free bias as possible that will be useful to decision makers (possibly including accountants themselves) who may be concerned with social and economic issues. Though accountants may sometimes fail to achieve the faithful representation of economic phenomena, that should be their goal. In developing this argument, the paper criticizes Radical Accounting, as represented by Tony Tinker's Paper Prophets, and others who assert that accounting policies should be chosen for their supposedly desirable economic consequences rather than for their capacity to depict relevant phenomena faithfully. Like journalists, accountants should report the news, not make it. Neutrality in accounting may not always be easy to secure, but without it the credibility of accounting is endangered.     

Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment

Abstract

There is a growing recognition among researchers and practitioners that the workplace is not the strictly cognitively-managed environment it was once assumed to be. Emotions play a large role in organizational life, and emotional intelligence (the ability to recognize, use and manage emotions) has become a skill that may allow accountants to perform better in a variety of areas such as leadership, client relations, and perhaps even decision-making. In addition, it is a skill that employers seem to value and that may be important to personal development as well. Thus, accounting education must attempt to inculcate emotional intelligence in its graduates in addition to technical knowledge. This paper investigates the level of emotional intelligence of accounting students using the MSCEIT, an instrument that measures ability rather than acquired competencies. The results show that the level of emotional intelligence of the students in the sample could be a concern. There is no evidence that one term of traditional accounting education can be expected to provide an opportunity for improvement. Thus, attempts to increase the emotional intelligence of the students may require targeted educational interventions.     

Case-based Reasoning and Multiple-agent Systems for Accounting Regulation Systems with Extensions

One of the areas of judgment research in accounting and financial applications is that of accounting regulation. Previously, artificial intelligence efforts at modeling human judgment in accounting regulation systems have concentrated on rule-based expert systems. In those systems, general heuristic knowledge was captured using ‘if … then …’ rules in order to model particular decision processes. Recent developments in artificial intelligence have focused on case-based reasoning (CBR) and multiple-agent intelligent systems (MAIS). The ideas behind CBR are that ‘if it worked once then remember to use it again’ and ‘if it did not work before, then remember to not use it again‘. MAIS assumes that many organizational systems can be treated as computational models of multiple-interacting intelligent agents. Typically, solutions may be derived using some form of negotiations between agents to accomplish single global or separate individual interacting goals. This paper argues that many accounting regulation judgment processes can be modeled using CBR and MAIS. As a result, it summarizes some examples of both CBR and MAIS useful in accounting regulation and extends those to other accounting applications. In addition, it describes the results of some previously developed systems that employ CBR or MAIS.     

The possible new shape of accounting in the United States

The Dingell Hearings currently under way in the House of Representatives may be the most likely opportunity for a major alteration in the structure of accounting control in the United States since the passage of the Securities Acts in 1933–1934. One should assume that the subcommittee is serious about its objectives of providing for tighter SEC control over the accounting function and for increasing the effectiveness of auditing. In the following pages, I will offer my views on the crucial issues being considered by the subcommittee looking at the SEC and the accountants, and I will conjecture on the possible alternatives for congressional action. Finally, I will speculate on what these changes might mean to the structure of accounting practice and government regulatory activity, and I will make suggestions regarding some possible areas of future research into accounting institutions and policy.     

Traditional accountants and business professionals: Portraying the accounting profession after Enron

Society’s perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival of the financial system. The paper explores how commentators have analyzed the changing activities of accountants (including the rise of consulting) and have contrasted the personalities of “founding fathers” of the US accounting profession with their early 21st-century successors. The paper concludes that changing stereotypes of accountants are evidence of “negative signals of movement” for accounting as a profession.     

A new approach to accounting examinations: The Final Qualifying Examination in New Zealand

New Zealand's Final Qualifying Examination for accountants was introduced in 1989 and has developed in a different way from professional accounting examinations in other countries. It provides a final check on the quality of the individuals concerned, but it does not re-test the subjects studied at the university. It includes ethical issues facing accountants, and current issues facing the accounting profession. This paper examines the origins of the Final Qualifying Examination (FQE), and the influences on its subsequent development. Some problem areas are also discussed in order to assist others to learn from the experience of the FQE. Further modifications that will shortly impact the New Zealand accounting profession's admission policy are also introduced.