Business Commons^™

The State Of Ohio’S Auditors, The Enumeration Of Population And The Project Of Eugenics, Moe Faroukh

Undergraduate Student Research Internships Conference

This research focuses on how state auditors and superintendents in the State of Ohio participated in the Enumeration process between 1800 and the late 1900s. It focuses around the unexpected nature of auditors carrying out this work. Normally, auditors would review financial statements not count people in such questionable circumstances. The project is essentially trying to piece together from fragmentary historical documents to understand as much as possible why and how these activities were carried out and the role of auditor’s in these processes.

Forensic Accounting Education, Practice, And Career Path In Saudi Arabia, Mohammed Alzahrane

USF Tampa Graduate Theses and Dissertations

The various high-profile cases of financial fraud that threatened to or led to the downfall of high ranking companies have reinforced the need to equip accounting professionals with the skills necessary to detect and investigate fraud. This study aims to evaluate forensic accountants' effectiveness in Saudi Arabia in meeting the needs of the judicial system and their clients. The study also seeks to explore forensic accounting in depth through the opinions, thoughts, concerns, conceptualizations, and experiences of Saudi judges who are routinely involved in forensic accounting cases. These cases often require expert testimony (i.e., cases involving, but not limited to, …

How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen

Research Collection School Of Accountancy

Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.

Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Automation poses a threat to many of the tasks that are performed by accountants today. Certainly, many emerging technologies have already begun to perform tasks that have traditionally been performed by accountants. For example, advancements in cloud-based accounting software now make it much easier for small businesses to easily and accurately enter and edit financial information on their own without the input of accountants. Looking further into the horizon, newer technologies can now turn hard-copy receipts into a machine-readable format, encrypt them,and allocate them to an account without any input from a human. Such developments will continue to reduce the …

Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow

Research Collection School Of Accountancy

In this chapter, we will discuss how SMU brought about innovation changes in the university’s learning environment. In 2011, a steering committee was set up by SMU President, Professor Arnoud De Meyer to develop strategies that focused on innovation in learning pedagogy at the university. Subsequent brainstorming sessions led to the evolution of the SMU-X programme, which aimed to broaden the scope of university education by encompassing real life problems and problem-solving skills in the curriculum. The concept encompassed three key elements: mindset, pedagogy, and physical space. The challenge was to offer more applied learning with close coordination between classroom …

Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong

Research Collection School Of Accountancy

This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …

Accounting In Fiction, S. Ray Granade

Articles

A bibliography of fiction in which accountants are characters, or in which accountancy plays a part in the plot.

A Quantitative Examination Of The Relationship Between Age, Gender, And Burnout In Public Accounting Professionals In A United States National Firm, Jamie Stowe

Doctoral Dissertations and Projects

Scholars and practitioners agree burnout is a significant problem plaguing the public accounting industry. Burnout is a condition that results from long periods of excessive strain on personal resources, and is often found in public accounting professionals due to the high stress and deadline-driven environment. As the causes for burnout are better understood, the focus has turned to why some individuals are more likely to burnout than others. Identifying who has a tendency to burnout can only help in the quest for solutions. The purpose of this correlational quantitative study was to test the theoretical framework of Maslach and Jackson …

A‌ ‌Study‌ ‌Of‌ ‌The‌ ‌Factors‌ ‌That‌ ‌Lead‌ ‌To‌ Burnout‌ ‌In‌ ‌The‌ ‌Accounting‌ ‌Profession‌, Stephen N. Kervin

Theses and Dissertations

This applied dissertation was designed to provide information on the causes of burnout to employees in the accounting profession. A review of the literature revealed research on many different industries, but a lack on research within the accounting profession. The purpose of this research study was to examine what demographic variables increase the likelihood of an employee suffering from burnout.

In order to identify the causes of burnout for accountants, this study used a descriptive research design. The research utilized the Maslach Burnout Inventory-General Survey and a demographic questionnaire.

Quantitative analysis was applied to the interpretation of the descriptive data …

The Role Of Professional Bodies In Malaysia: Supporting Good Corporate Decision-Making, Razimah Abdullah

Razimah Abdullah

No abstract provided.

Cpas' Role In Fighting Fraud In Nonprofit Organization, Andrea Mcneal, Jeffrey E. Michelman

Jeffrey E Michelman

The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment.

Improving Internal Control Over Financial Reporting: Coso’S Guidance Not Just For Public Companies Anymore, Jeffrey E. Michelman, Bobby E. Waldrup

Jeffrey E Michelman

When the Committee of Sponsoring Organizations (COSO) released itsInternal Control—Integrated Framework (ICFR) in 1992, the event went largely unnoticed. The importance of this framework changed dramatically with the passage of the Sarbanes-Oxley Act of 2002 (SOX). Because SOX required all covered entities to base their assessment of internal control on a recognized framework, COSO was readily embraced. Unfortunately, smaller public and nonpublic companies have found the 1992 framework complicated to apply and to understand.

Self Vs. Organizational Employment: The Neglected Case Of Positive Spillover, David J. Prottas

New England Journal of Entrepreneurship

Self-employment is presented as enabling people to better balance their work and family roles but research on its effectiveness is equivocal. We collected survey data from 280 self- and organizationally-employed certified public accountants and conducted a multivariate analysis comparing positive spillover and conflict between the two groups.The self-employed reported less work-to-family conflict with no differences with respect to family-to-work conflict or positive spillovers. However, there were different patterns between male and female subsamples: self-employed males experienced less conflict and more positive spillover than male employees, whereas self-employed females had less of one form of conflict but more of the other.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Anne Kelly

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

Informal Flexibility? Issues For Accountants Working Part-Time In Small Firms, Mary Barrett, Glenda Strachan

Faculty of Commerce - Papers (Archive)

Formally sanctioned flexible working conditions are now common in Australian workplaces. While large organisations have policies for part-time work, career breaks, and leave options, research indicates employees may still suffer employment disadvantage if they use them (French and Sheridan 2010; Lyonette and Crompton 2008). This paper examines this issue for a lesser known population: professional and managerial employees in small accounting firms (<50 employees), particularly those working fewer than 35 hours per week and those who took career breaks. Results are drawn from a survey of all CPA Australia members working in small firms.

Unsurprisingly, given that women undertake more family and household work (ABS 2009; Burgess and Strachan 2005), more women than men worked part-time, and women had taken longer career breaks. Arrangements for part-time work and other flexible options …

Teaching The Budgeting Process Using A Spreadsheet Template, Benoit Boyer

WCBT Faculty Publications

The purpose of this article is to demonstrate how to use a template to teach the budgeting process and how to use the same template to do a sensitivity analysis once the budget process is completed. The template can be used as-is by non-accounting majors. They just have to fill in all of their assumptions by replacing the red numbers. The template can be locked so that students cannot modify the formulas by mistake. Simply protect the worksheet (Review tab > Protect Sheet) and students will be able to only change the assumptions. Accounting majors are shown how to build their …

How The Madoff Fraud Could Affect Your Cpa Practice, Stephen Scarpati

WCBT Faculty Publications

With an estimated $65 billion lost from trust funds, retirement plans, pensions, investment funds, inheritance monies, and nonprofit organizations, many people have been adversely affected by the Ponzi scheme perpetrated by Bernard L. Madoff. When you combine a lot of lost money with a lot of angry people, the result is a lot of lawsuits. The breadth of those lawsuits will encompass all associated with the affected organizations--including CPAs. Those messages were loud and clear at the May 27, 2009, breakfast symposium "Are CPAs the Next Madoff Victims? The Accountant's Liability," sponsored by The CPA Journal.

Preparing Accountants For Today’S Global Business Environment: The Role Of Emotional Intelligence In Accounting Education, G. E. Jones, A. Abraham

Faculty of Commerce - Papers (Archive)

The tasks and skills that are required of accounting practitioners in today’s global business environment have changed significantly since the early 1990s. Accounting practitioners are no longer merely required to undertake the tasks necessary for information provision, such as bookkeeping, data analysis and tax preparation. Instead, their roles are now extended to encompass information facilitation, thus repositioning them as knowledge professionals rather than accounting technicians. This includes a greater emphasis on the components of emotional intelligence. However, accounting students are generally not aware of this expanded role. Thus students who are attracted into accounting courses may not possess the appropriate …

How Academics And Practitioners Can Work Together: A Perspective From An Educator With Private Industry Experience, Stephen Scarpati

WCBT Faculty Publications

The author reflects on how academics and accounting practitioners can work together. He states that encouraging students in the accounting profession is very rewarding. He mentions that advising students on which is the better course of action depends upon their personal preferences, their financial situation, and the state in which they expect to be employed. He adds that despite all the substantive issues facing the profession, future accountants will find being a Certified Public Accountant as rewarding a career as ever.

Inside The 'Black Box': Women Accountants In Small Firms, Glenda Strachan, Mary Barrett

Faculty of Commerce - Papers (Archive)

Research on women’s employment conditions has been based on the experiences of women in large organisations. There is little information about women’s employment and their employment conditions in small businesses. This paper is the first and preliminary analysis of a segment of the findings from a survey of CPA Australia members working in small firms. The paper reports on employment conditions that may assist women to combine paid work and family care responsibilities such as parental leave and family care leave, as well as part-time work. The research concludes that employment in small firms does not offer these conditions as …

The Need For The Integration Of Emotional Intelligence Skills In Business Education, A. Abraham

Faculty of Commerce - Papers (Archive)

Since the concept of 'emotional intelligence' (EI) was first introduced, it has been developed, adapted and embraced by the business world and more recently, by academics. EI skills have been strongly associated with dynamic leadership, satisfying personal life experiences and success in the workplace. This has resulted in calls for the incorporation of EI competencies in university curricula. This paper highlights the importance of EI and demonstrates the recognized need for well-developed EI levels in the workplace, and in particular for accountants. It outlines recent research studying emotional intelligence in relation to university students, and concludes with a call for …

Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau

Theses and Dissertations - UTB/UTPA

Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …

The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung

Carolyn Windsor

The ILO [International Labor Organization. Women in Management, Breaking Through the Glass Ceiling, An Update 2004. Geneva, Switzerland: International Labor Office; 2004.] reported that workingwomen are still concentrated in lower level management positions, thus perpetuating women's social and economic injustice. The accounting profession is no different with few women gaining a partnership in the international accounting firms. This study analyses demographics of 183 respondents in the large international accounting firms to examine women's career progression. We used a three-way analysis of covariance to investigate the dependent variable, management at five levels from partner to accounting senior. Independent factors are gender, …

Is International Reciprocity Possible?, Abdel M. Agami, Karen Cascini

WCBT Faculty Publications

Even though there seems to be almost unanimous acceptance among countries that professional accountants must be educated, pass some professional examinations, and have some practical experience, the recipe for the quantity of each of the 3 ingredients varies from one country to another. To determine if international reciprocity is possible, the professional accountancy qualifications of 8 countries were surveyed: Australia, Canada, France, Germany, Japan, New Zealand, the UK and the US.

Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison

Theses: Doctorates and Masters

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …

How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Scholarship and Professional Work - Business

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

Consumer Attitudes Toward The Advertising Of Professional Services By Accountants, Lawyers, And Physicians, In Perth, Western Australia: An Exploratory Study, Damien W. Millen

Theses : Honours

The accounting, law and medical professions in Australia have resisted using advertising as part of a marketing strategy until the late 1980's. Unlike their colleagues in the United States, the majority of professionals in Australia have yet to explore the benefits of utilising advertising to develop and maintain a high quality reputation, as well as informing potential clientele of available services and other necessary information that customers may use to select a professional practitioner. It is the aim of this research to investigate consumer attitudes toward accountants, lawyers, and physicians with respect to professional service advertising in Perth, Western Australia. …

How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.

Differential Perceptions In Auditing Terms, Pearl Tan, Hian Chye Koh, Aik Meng Low

Research Collection School Of Accountancy

This paper investigates the differences in the relative perceptions of auditing terms among groups of accountants, bankers and students. Perceptual models were constructed using multi-dimensional scaling and cluster analysis techniques. The models derived therefrom indicate that there are no major inter-group differences in the relative perceptions of auditing terms. This study does not therefore support the hypothesis that the “expectation gap” between users and preparers of the audit report are caused by semantical problems.