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201.
Khaldoon Al-Htaybat Zaidoon Alhatabat 《Accounting Education: An International Journal》2018,27(4):333-357
The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically. 相似文献
202.
Burnout among university accounting educators in Australia and New Zealand: determinants and implications
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Gillian Vesty VG Sridharan Deryl Northcott Steven Dellaportas 《Accounting & Finance》2018,58(1):255-277
Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated. 相似文献
203.
Pablo Piñero Martin Bruckner Hanspeter Wieland Eva Pongrácz Stefan Giljum 《Economic Systems Research》2019,31(2):206-227
A new approach to allocate environmental responsibility, the ‘value added-based responsibility’ allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that – due to their position in global value chains – certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers. 相似文献
204.
基于电子商务的概念和特点,分析电子商务对传统会计理论以及会计运作模式的影响,继而分别从会计人员素质培训、会计环境建设、会计岗位和工作职责的划定、会计服务水平四个维度,探讨电子商务环境下完善会计运作模式的对策。 相似文献
205.
文章主要介绍了国内外学者围绕会计管制的内涵界定、影响因素、经济后果、国际趋同以及公司治理与会计欺诈交叉研究等研究成果。在文献梳理中发现:我国的会计管制研究内容分散且观点存在分歧,仍停留在中心问题的边缘地带,对问题实质之处的挖掘还不够深入。西方理论界对会计管制的研究起步早、范围广,为国内学者提供了理论框架、技术方法等方面的研究指导,安然事件后《萨班斯法案》的出台,更引发了对会计管制的研究热潮。通过对会计管制研究进行脉络梳理和评论,以促进我国会计管制的广角研究。 相似文献
206.
Antonio Corvino Silvio Bianchi Martini Federica Doni 《Business Strategy and the Environment》2021,30(5):2556-2570
Recently, human activities are more and more invasive with respect to biodiversity. Several studies highlighted the key role played by accountants in contributing to the development of tools able to support company in assessing, reporting, and disseminating, as well as accomplishing, the preservation of natural species and ecosystems (King and Atkins, 2016). Corporate reporting of environmental information might increase the credibility of forest certifications, given that some scholars argued that certified forests are not often run, in a sustainable way. Moreover, certifications sometimes cover harmful forest practices (Elad, 2014) and do not ensure a good quality of environmental reporting and performance. The research question therefore intends to explore how extinction accounting and accountability (EAA) is able to reflect ex post the company's business strategy and, at the same time, influence ex ante its formulation by easing the prevention of deforestation risk and addressing the issue of credibility through specific actions. In more detail, the “Emancipatory Framework for Extinction Accounting and Accountability” (EFEAA) (Atkins and Maroun, 2018) was tested using content and interpretative analyses based on the reports inherent to top four companies working in West Europe in the tissue industry, where the preservation of forest heritage is a “compulsory route” for assuring the business sustainability, in terms of both raw material renewal and brand reputation. The findings highlighted the first attempt to carry out a qualitative research over the management of forest issues. In our study, companies tend to report advantages arising from the use of forest, but this kind of disclosure is too generic without providing evidence over the ecosystem services forests produce. Moreover, firm size affects the quantity and the quality of disclosure. At last, managerial implications and future research avenues are outlined and discussed. 相似文献
207.
《Accounting Forum》2017,41(2):96-115
Drawing on Stones’ (2005) strong structuration theory, the paper unfolds why and how the key stakeholders of central government accounting in Nepal are involved in the reproduction of routinised accounting practices, resisting the externally-propagated changes. Government accountants (the agents-in-focus) through their capability to control the budget routines have enjoyed a powerful social position in their position–practice relations with the agents-in-context, i.e. professional accountants and international consultants, higher-level officers and administrators, auditors, and politicians. Social position along with historically-imbued dispositions and their conduct and context analysis have enabled government accountants to strategically exercise their agency. Government accountants have articulated duality and a dialectic relation with the agents-in-context, which have resulted in the reproduction of everyday accounting practice and the resistance to the World Bank-led reforms, such as accrual accounting and, more recently, the Cash-Basis IPSAS. 相似文献
208.
《The British Accounting Review》2017,49(1):25-38
This exploratory study is amongst the first to investigate how companies perceive the regulation of carbon emissions and the pressure exerted by the community in an environment characterised by risk and uncertainty. Semi-structured interviews were conducted among 39 executives who were directly involved in carbon emissions management in 18 large listed Australian companies. Consistent with Prospect Theory, we find that decision-makers are threat biased and are more likely to take immediate actions when climate change issues are framed as threats as opposed to opportunities. From the interview data, it is seen that managers use management accounting techniques as a risk management tool in mitigating risks associated climate change issues. Furthermore, this use of management accounting appears to be driven primarily by the protection of economic interests, regulatory pressure and reputational pressure. The study provides insights into how perceptions of climate change uncertainties and external pressure for disclosure of emissions information influence companies to use management accounting in managing climate change risk. 相似文献
209.
After more than 50 years of self‐regulation of the US auditing profession, the Sarbanes‐Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) as a quasi‐governmental entity with statutory authority to inspect accounting firms that audit public clients. The frequency of this inspection is annual or triennial, based upon the number of public clients the firm audits. We examine the effects of these two levels of inspection frequency on financial reporting quality and audit fees for clients of small and midsize public accounting firms. Our findings provide evidence of significantly higher audit quality and audit fees for clients of annually inspected firms relative to clients of triennially inspected firms. These findings are robust to auditor‐client alignment analyses, propensity score matching, time‐series analyses, examination of firms that have changed from triennial to annual inspection, and particular examination of firms with inspection deficiencies. Overall, our study suggests that the two‐tier frequency system of PCAOB inspection may have also resulted in two‐tier audit quality and audit fee systems for small and midsize public accounting firms, with more frequent inspection leading to more rigorous and informed auditor decisions. We discuss the implications of our results for the Board and the profession at large. 相似文献
210.
会计造假现象不仅给国家的财产造成巨大的损失,而且给人民的生活也带来巨大危害,因此会计诚信成为消除会计造假现象的一剂良药。本文立足会计诚信的现状分析会计诚信缺失造成的危害,以及会计诚信缺失的原因,并提出建设良好会计诚信的建议。 相似文献