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1.
Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries?
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Sally Chaplin 《Australian Accounting Review》2017,27(1):61-70
The current requisite skills of accounting graduates guide the graduate attributes delivered by university learning outcomes. A recent trend by Australian accounting firms to outsource accounting services may impact on accounting graduates if entry‐level tasks normally completed by graduates are sent to offshore processing centres. This study examines the impact of the outsourcing of accounting services by Australian accounting firms and classifies the current requisite skills for accounting graduates identified by accounting firms. Following a review of the current academic literature, a positivist approach using empirical data is taken in this paper. The responses elicited from a survey questionnaire mailed to a random sample of Australian accounting firms provide information for the data analysis. One of the most widely outsourced services identified is the preparation of income tax returns, which has been identified as a key area where graduate accountants normally learn the basic skills required to phase them into the profession. Accounting firms that considered the outsourcing of accounting services would change the 12 ranked prerequisite skills for graduates presented in this paper in order of importance. 相似文献
2.
PETER G. GERHARDY 《Australian Accounting Review》1999,9(18):51-63
Accounting for the extractive industries has recently been added to the work program of the LASC, suggesting that Australian standard-setters will soon reconsider the relevant Australian standards. The method to be used to account for pre-production costs is likely to be a major concern in these deliberations. This paper discusses the available alternative accounting methods, including the change in regulation that SAC 4 would suggest is required. The paper reviews the development of the existing standard and presents evidence of significant diversity in mining companies' accounting practices. With this background in mind, the future of accounting regulation in the area is considered. 相似文献
3.
《Journal of Accounting Education》1986,4(1):7-29
This paper traces the development of schools of accounting in the United States and examines the arguments for and against the establishment of separate schools of accounting. In tracing the development of schools of accounting, it becomes evident that the call for this concept is as old as the profession itself in the United States, and the underlying rationale still remains the same. From the very beginning, the concept of separate professional schools was supported for two fundamental reasons: (1) to improve the educational background and competency of accountants to better serve society, and (2) to provide visibility and a sense of identity to the profession. Proponents of separate schools of accounting contend that students would develop a better sense of professional identity and, in turn, achieve a greater degree of familiarity with professional ethics and morality. The primary opponents of the idea of establishing separate schools of accounting include university administrators, deans, and some faculty in business schools. From the viewpoint of university officials, establishment of separate schools of accounting may imply additional budgetary demands, the problem of allocating limited resources and the burden of creating an additional administrative unit. Opposition to the establishment of separate schools of accounting also comes from those who believe that attempting to segregate accounting from other business areas is artificial, and could result in an expensive redundancy in courses. 相似文献
4.
Accounting for Research: Academic Responses to Research Performance Demands in an Australian University
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Ann Martin‐Sardesai Helen Irvine Stuart Tooley James Guthrie 《Australian Accounting Review》2017,27(3):329-343
This study examines the perceptions of individual academics about performance management systems (PMS) developed by an Australian university to meet government research assessment requirements. Using a case study method, the research examines the period 2006–2010 within a university, relying on academics’ responses to a survey on the effect of research PMS, contextualised with publicly available organisational documents. The case study university performed well in the Australian Government's first research assessment exercise, Excellence in Research for Australia (ERA) 2010. However, academics reported increasing levels of stress and decreasing job satisfaction, consistent with research that identifies the commodification of academic research. This process of commodification has occurred as a result of the implementation of PMS designed to assess academics’ research‐focused performance and thereby strengthen the university's performance under ERA. In investigating in detail the responses of individual academics to Australia's research assessment initiative, the paper reveals a disconnect between the macro‐institutional demands placed on the higher education sector, university changes made to accommodate these demands, and the ability of academics to meet these demands in a sustainable way. 相似文献
5.
This paper warns the Australian accounting profession about the threat of fallout similar to that experienced in the US following major accounting scandals. This US fallout has included a significant loss of public faith in the accounting profession, reduced autonomy for auditors with the formation of the Public Companies Accounting Oversight Board, and the stringent Sarbanes-Oxley Act. The Australian accounting profession must maintain high-quality auditing and corporate financial reporting or risk greater regulatory intrusions and additional threats to its relatively high levels of autonomy. 相似文献
6.
This paper examines the application of US and Australian accounting standards to trust-based in-substance defeasance schemes. Existing accounting standards focus on bond maturity in order to reduce the risk of the trust not being able to meet its obligations at the due date. By contrast, this paper refers to recent developments in finance theory and argues that bond duration and convexity are the crucial factors. A worked example shows that the proposed method would substantially reduce the risk that the trust would not be able to meet its obligations, and could also assist auditors in judging whether a particular defeasance scheme complies with the relevant accounting standard. Transactions costs are incorporated into the analysis. 相似文献
7.
This paper documents the difficulties in finding accounting work faced by international Chinese accounting graduates in Australia in the two years after graduation. We argue that Chinese accounting graduates remain a marginalised group within today's Australian society. The interview results support this assertion, with even high-achieving Chinese graduates finding it difficult to obtain work with mainstream accounting firms and corporations. The main reasons appear to be their lack of Australian working experience, lack of knowledge of Australian culture, and lack of “Australian English”. Australian accounting firms, due to a revealed preference to hire white Australian graduates, appear to be missing out on a vast reservoir of Chinese talent. Chinese accounting graduates speak two or three languages and have established business networks in China or at the very least insider knowledge of how that country's business culture operates. Whilst their sub-cultural capital may be lower on average than white graduates on some conventional measures, it is higher in those areas of bilingual capability and cross-cultural knowledge which are becoming of increasing importance to Australian business. 相似文献
8.
Bryan Howieson 《Australian Accounting Review》1996,6(11):29-36
This paper comments on the lack of communication between Australian accounting academics and policymakers about research into accounting policy choice. Five perceived inhibitors of the dissemination of research results are discussed: (i) weighting of positive and normative considerations; (ii) the dominant research school lacks explanatory breadth; (iii) a perception that published research papers focus on statistical methods rather than theory development and testing; (iv) an unwillingness to entertain other research viewpoints; and (v) a breakdown in the lines of communication. Methods of increasing the interaction between Australian academics and professionals are suggested. 相似文献
9.
基于美国十所著名高校的实地调研,本文总结了美国高校会计学专业人才培养的主要特征,对比了中美两国高校在会计专业人才培养模式方面的突出差异,反思了国内高校会计教育方面存在的问题。文章认为,完善会计人才培养应当以获取和提升学生的专业能力和素养为出发点和着力点,最后,文章提出了相关建议。 相似文献
10.
Gordon Boyce Susan Greer Bill Blair 《Accounting Education: An International Journal》2019,28(3):274-303
This paper examines the ‘state of play’ with regard to accounting education reform, which has been advocated for decades but is notable for having failed to produce significant change. We build on prior calls to ‘liberalise’ accounting education, recommending a move to a more relevant curriculum that considers accounting in its social context. Based on an analysis of the accounting curriculum in 31 Australian and 8 New Zealand universities, we find that, despite widespread and continuing calls for a broader educational approach, there are very few examples of systemic curricular-wide change to the traditional technical and vocational focus of accounting education. As a way forward, a sociologically-informed accounting curriculum is proposed to overcome the widely-recognised limitations of current approaches and the apparent failure of efforts to liberalise the curriculum. We argue that our approach would facilitate the broadening of the curriculum, and the development of better-educated, well-rounded, and socially-aware graduates. 相似文献
11.
Nadana Abayadeera Dessalegn Getie Mihret Jayasinghe Hewa Dulige 《Accounting Education: An International Journal》2018,27(2):183-207
Teaching effectiveness of non-native English-speaking teachers (NNEST) in accounting, economics and finance has become a significant issue due to the increasing trend of hiring NNEST in business schools. However, the literature has focused on the English language competence of NNEST, which is only one element of the factors that influence teaching effectiveness. This study examines students’ perceptions of teaching effectiveness of NNEST in business disciplines in an Australian university to understand relevant NNEST issues of teaching from a cross-cultural communication perspective. Data were gathered via focus groups and student evaluation of teacher performance surveys. The thematic content analysis of the data indicated that students acknowledge that NNEST are knowledgeable and hardworking teachers; however, issues of intercultural communication apprehension hinder their teaching effectiveness. Besides, ethnocentric world views of students tend to adversely influence the teaching evaluation of NNEST. This study concludes that NNEST’s issues are broader than mere linguistic competence, which suggests that business schools should focus on enhancing cultural understanding and minimising intercultural communication apprehension of NNEST in efforts aimed at enhancing NNEST’s teaching effectiveness. 相似文献
12.
ALISTAIR M. BROWN 《Australian Accounting Review》2006,16(38):85-95
This paper considers the implications of the convergence of the accounting standards of the International Accounting Standards Board with those of the Australian Accounting Standard Board. Australia seems well placed to comply with the international accounting standards in 2005, but not quite in the way the boards would have us imagine. While actively seeking funds from large multinational corporations and elite accounting firms, the AASB is dominated by stakeholder groups with what are described as "corefinancial" and "partial-financial" interests. This financial milieu may offer cosy deals for the key stakeholders, but does little in the way of civic responsibilities and accounting service for the wider public . 相似文献
13.
14.
Australian accounting standards commonly used in the preparation of company financial reports have a controversial origin. Under a protocol adopted by the Financial Reporting Council, Australian accounting standards since 2005 substantially replicate the International Financial Reporting Standards (IFRS) made by the International Accounting Standards Board. These standards' continued development is largely outside the control of Australian authorities. The standards examined are found to have such a large catalogue of conceptual and technical deficiencies that the authors call to question the adoption of an Australian IFRS protocol. 相似文献
15.
In Japan, a Japanese version of International Financial Reporting Standards (J-IFRS or JMIS)2 will be adopted from March-ending in 2016, but exactly when the IFRS mandate will start is still unknown. The Australian regulators required not only publicly listed companies but also private and foreign-owned entities to prepare their financial statements to comply with Australian IFRS (A-IFRS) on or after 1 January 2005. Around the time of the transition to A-IFRS, more than 400 local subsidiary companies in Australia operated businesses which were invested in by Japanese multinational corporations. Thus, Australia was in a unique place to explore the IFRS reporting practices for Japanese-owned entities. We examined the reconciliations of the accounting figures made under the prior Australian generally accepted accounting principles (AGAAP) to those made under A-IFRS, and explored explanations for the reconciliations stated in the first A-IFRS compliant annual reports. On average, the net profits reported under AGAAP were 13% higher than those measured by A-IFRS for the Japanese subsidiaries, while the matched sample Australian companies' profits were on average 2% lower under AGAAP than the accounting figures reported under A-IFRS. Moreover, we described the following four accounting standards which were most frequently cited in the explanations of the impacts of the A-IFRS implementation: financial instruments, income taxes, provisions and employee benefits. Firstly, this study found that the reporting practices of the Japanese subsidiaries and Australian matched sample firms were less likely to be similar in the same Australian institutional setting. Secondly, the differences of the institutional factors in the countries of origin somewhat influenced the financial reporting of the Australian subsidiaries. Finally, the strict and wide scope of recognition and disclosure requirements under A-IFRS led to a significant increase in assets and liabilities. The monetary values materially changed under AGAAP compared with those made under A-IFRS, but these reporting entities attempted to comply with the new accounting regulations on time. We expect that information disclosure will increase and become more standardised under A-IFRS, compared with under AGAAP. 相似文献
16.
Activity-based costing systems have been one of the most important innovations in accounting practice in recent years, yet we know little about the practical difficulties associated with the design and implementation of such systems. This study examines the objections put forward in the management accounting literature, which suggest that costs outweigh benefits in ABC implementations. The arguments are developed in the context of an Australian feasibility study. Encouraging lessons from the study suggest that a systematic approach to the implementation of ABC will yield significant benefits. 相似文献
17.
Agnieszka D. Hunka Mattia Meli Annemette Palmqvist Pernille Thorbek Valery E. Forbes 《Journal of Risk Research》2013,16(9):1165-1183
For the last couple of years, European environmental risk assessment (ERA) regulations have undergone significant changes. The new 1107/2009 directive which came into effect in 2011 has triggered an on-going debate on defining specific protection goals for ERA. During this period, we conducted a study on policy change among the most influential ERA stakeholders from Europe. We interviewed 43, purposively sampled, participants from the European safety authorities, plant protection product industry and academia. Transcribed interviews underwent thematic analysis conducted separately by two coders. As we followed the advocacy coalition framework, our findings focus on stakeholders’ processes, interrelations and values behind the ERA policy change. The main challenges emerging from our analysis turned out to be the slow uptake of scientific developments into ERA and very broadly defined protection goals. The use of safety factors and cut-off criteria left risk assessors with many uncertainties. With ERA in its current form it turned out to be impossible to determine whether the current scheme is over- or under-protective. Still, the study shows that the problem of over- or under-protectiveness lies deep in the perception of stakeholders and depends greatly on their priorities. Academics strive for better ecological relevance as a priority. They have concerns that ERA is oversimplified. Regulators worry that ERA relies too much on risk mitigation and is possibly not protective enough, but at the same time, the majority believes that the assessment is well established and straightforward to follow. Industry representatives would like to see ERA based more on probabilistic risk assessment. Recent changes, according to risk assessment and management practitioners have led to an inevitable increase in complexity, which is not perceived as a positive thing, and does not necessarily translate into better risk assessment. 相似文献
18.
Abdel K. Halabi 《Accounting Education: An International Journal》2015,24(6):539-554
Abstract This paper analyses Australian rural accountants’ attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional accounting bodies [Rural and regional Australian public accounting firm services: Service provision, concerns and tensions. Australian Accounting Review, 23(23), 163–176]. Findings of a survey to which 156 rural accountants responded were that when CPD is delivered into the rural areas, there are greater levels of CPD satisfaction. The study also found that cost was significantly better for rural-delivered CPD and that when more rural-based CPD was attended differences became more significant across a number of satisfaction measures. The findings have important implications for both rural accountants and professional accounting bodies. 相似文献
19.
Matthew Egan 《Australian Accounting Review》2018,28(3):356-373
This paper explores how five Australian organisations utilised accounting techniques and accountants as they developed an increasing focus on water efficiency during a period of drought. In those cases where top management were responsive to developing community logics that argued for the importance of efforts to maximise water efficiency, non‐accountants found space to experiment with a diversity of decision‐useful accounting initiatives. While initially bypassed, accountants ultimately became important for their ability to link evolving initiatives to core organisational concerns. Alternatively, in those organisations where senior responsiveness to evolving community concerns about water efficiency was limited, accountants dominated from the outset, presiding over a limited range of responses that offered an appearance, but little substance, of change. 相似文献
20.
Previous research asserts that companies that choose accounting methods more familiar to investors reduce information asymmetry and increase credibility of their financial statements to those investors, thereby attracting higher levels of foreign investment. This study examines the variation in accounting policies associated with institutional investment in Australian equity. The results suggest that large US institutional holdings in Australian companies are associated with American Depositary Receipt listing and, incrementally, choice of accounting methods that conform to US Generally Accepted Accounting Principles (GAAP). Although making accounting choices in compliance with US GAAP is significantly associated with higher levels of institutional ownership in a statistical sense, examination of the specific differences in accounting choices suggests that the differences in informational content are relatively minor. 相似文献