Accountants

GenNext Accountants, having top priority as ethics, can really deal with ethical dilemmas. They may feel comfortable dealing with grey areas. They will never compromise with ethical factors. The importance of ethics in accountancy has been proven by many previous scandals. Ethics are foundation of cross-cultural professional accountants. It is the utmost responsibility of academia as well as entities to develop the ethical and spiritual sense in future accountants. There is an urgent need to be a shift towards a morally and socially conscious ethics in accounting profession. They should uphold the high spiritual values and ethical standards. There should be cross-cultural professional competence, confidence, integrity and objectivity in developing professional accountants. At this backdrop, the present paper makes an attempt to discuss cross-cultural environmental issues pertaining to GenNext Accounting Professionals’ Ethical and Spiritual Practices and finally proposes a cross-cultural conceptual framework/model for integrating ethical and spiritual practices amongst GenNext Accounting Professionals.

This study aims to provide a general description of the role of accountants on
sustainable development goals achievement. A qualitative- quantitative research
method was used in the analytic network process. The results showed that the
role of accountants in achieving the sustainable development goals is divided
into three dimensions. The first is the role of the accounting professional
organization in providing input to the government about SDGs. The second
role of professional accountants is that an accountant must provide SDGs
elemental messages in providing recommendations on financial statements.
The third role is as an educator; an accountant compiles an education curriculum
that adapts to the goals of the SDGs.

Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to the accounting profession. This causes misleading information for several stakeholders. Stakeholdes sometimes make false decisions based on the financial statements created as a result of false and fraudulent transactions. In order to minimize the errors and frauds concerning the accounting system of enterprises, effective internal controls and auditing systems should be in order. It is evident that, setting up the required internal controls and auditing systems reduce asset losses and provide great benefits in the long run for firms. Existence of strong internal controls and auditing systems in enterprises has gained great importance in Turkey. This study provides information about the audit techniques that can minimize accounting re...

The aim of this research was to investigate the contributing factors that insfluenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students' intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university's accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.

Resumen:
El plan de estudios del programa de Contaduría Pública (Seccional Oriente) de la Universidad de Antioquia, concebido como uno de los más completos a nivel nacional, en términos generales, deja  percepciones positivas, respecto de la relación, formación y necesidades del campo de acción, lo cual se corrobora con la aplicación de la encuesta dirigida a egresados de las tres últimas cohortes. Explícitamente, se identificaron las debilidades y fortalezas del plan de estudios del programa ya mencionado. Pues bien, los egresados consideran que este es un programa interdisciplinario y completo respecto de otras instituciones de educación superior, que brinda excelente formación ética a los estudiantes y habilidades para que estos analicen situaciones y resuelvan problemas, además de otras que serán profundizadas a lo largo del artículo de investigación. Al mismo tiempo, el lector podrá encontrar una amplia explicación de la conformación del currículo, un esquema anexo que sintetiza el mismo, y una aproximación al concepto de competencias, de vital importancia en el mercado globalizado vivido en la actualidad.

Abstract:
The Universidad de Antioquia (Oriente campus) Public Accounting program curriculum, known, in general terms, as one of the most complete curricula at national level, has positive conceptions regarding relationships, training and needs from the scope, which corroborates with the interview addressed directed to graduates of the three last cohorts. This Program curriculum weaknesses and strengthens were explicitly identified. Well, graduates consider that this is an interdisciplinary and complete program concerning other higher education institutions; it provides excellent ethics training and skills for students to analyze situations and address issues, and other skills that will be deepened through this investigation article. At the same time, readers will find a wide explanation of the curriculum constitution, an attached scheme that synthesize it, and an approximation to the competences concept, vitally important in the current globalized market.

As Phil Hogan lifted the final pages of his business plan out of his printer, he looked at the clock. It was almost midnight, which meant that he had about seven hours to get ready for another day at work. But the idea of going to his job was not what was keeping him awake at this hour. No, it was the idea of owning his own business that invigorated him this night, as it had many nights, for many years. It had started with a newspaper route—and the wish to be independent, make some money, and call the shots. At age 12, he had sketched out a time line that included business ownership at age 30. That didn’t happen, of course. But now, at age 36, he was a CPA with a lot of valuable experience behind him, and he was ready. For the last five years, he had been a senior financial analyst, and now, a marketing representative for Pfizer Laboratories. Before that he had been a senior internal auditor for McDonald’s, and had worked for an accounting firm. Lately, he had begun to think that if he was ever going to pull himself out of the corporate world, it would have to be now. Now, stepping over the stacks of Inc. and Entrepreneur magazines on the floor by his desk, Phil took a moment to think about how the last year had gone: January, 2000: Contacted friends, business associates and acquaintances to tell them he was interested in purchasing a small business that: • Had a net income of $50,000/year for the last five years, • Was located in the South, • Was a retail business, • Had an owner who was selling because of retirement, illness, or death. March, 2000: A former college roommate called to tell him about Jerry’s Famous Frozen Desserts, three upscale frozen dessert stores that meet his criteria. Called the owner, Robert Hicks, to request more information. Received a letter from Mr. Hicks’ accountant stating that before he shared this information, he wanted to see financial statements that verified Phil’s financial capacity to purchase the company. April, 2000: Contacted friends to ask if this was the proper procedure. They said it was. Began to look for a potential investor. Started to work on a business plan. June, 2000: A friend arranged a lunch with a potential investor, Terry Dunleavy, who currently owned 12 businesses, one of which invested in small businesses. After reading Phil’s (unfinished) business plan, Mr. Dunleavy expressed an interest in investing, and agreed to provide a copy of his financial statements to send to Robert Hicks. July, 2000: Received the past four years of Jerry’s financial statements. Now Phil picked up those statements to look at them again. Because they looked so good, Phil had visited the company and completed his research for his business plan. With the plan in hand, he knew his next step would be to ask some experts to read the plan, and tell him what they thought of this investment opportunity.

Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to the accounting profession. This causes misleading information for several stakeholders. Stakeholdes sometimes make false decisions based on the financial statements created as a result of false and fraudulent transactions. In order to minimize the errors and frauds concerning the accounting system of enterprises, effective internal controls and auditing systems should be in order. It is evident that, setting up the required internal controls and auditing systems reduce asset losses and provide great benefits in the long run for firms. Existence of strong internal controls and auditing systems in enterprises has gained great importance in Turkey. This study provides information about the audit techniques that can minimize accounting related frauds and errors in businesses. The research includes and employs an interview with auditing professionals as the research methodology. Auditors working within three audit firms were selected by simple random sampling via the LinkedIn social media. The three participants were directed 10 semi-structured and open-ended questions. Qualitative analysis was adopted for this study. According to the results of research, companies use a number of tools to prevent accounting related frauds and errors. These most effective tools to minimize the frauds and errors are detected as internal auditing, internal controls and independent (external) auditing. Auditing professionals have high awareness about accounting related fraud and errors. But, auditor independency should be higher, proactive approach must be utilized and auditors must closely follow the new laws and regulations in addition to being familiar with the firms's operations and sectors to minimize the fraud and errors. The Benford's law, artificial neural networks, analytical methods, data mining, red flags and analytical methods are commonly used by the auditors against frauds and errors. In general, the internal controls and auditing professions are in a much better situation today in Turkey compared to the previous years. But, this is still not adequate and there is a long way to complete ahead based on the opinions of auditing professionals.

This question may be raised by anyone who's going to make his career in accountancy profession. Of course it's veritably natural that smart people always keen to get some evidence of the capability and chops they retain. Same happed with me when I have just started my career in accountancy establishment, but it was easy for me to decide on as there were too numerous good counsels around. Still there are lots of people who considering to develop in account but they're presently not employed in any account area and do not have any applicable academic background.

What do you need for carrying professional qualification and getting honored in accountancy profession?
Professional qualification in account is granted through colorful instruments issued by counting bodies in the most countries worldwide. This qualification can be attained after you formerly have some academic degree. Similar bodies are acting throughout the world in the form of associations, associations, societies, etc. Substantially they all have 2 objects Cover public interests by setting high norms in profession's practice ( including instrument process) and cover interests of professionals. Still in real life their conditioning frequently repeat bones of labor unions.

But moment across the job request accountants enjoying similar qualifications are considered to be able and believable for wide range of careers, offered advanced positions and paid nearly doubly further than those who does not have it. Piecemeal from that account qualification automatically gives an occasion for ordinary accountant to be promoted for managing positions in any company.
There's a presumption that similar qualification is necessary only for people who work in practice (under practice it means companies furnishing account, auditing, duty, fiscal advisory and analogous services). But indeed assuming it to be incompletely fair, it does not still mean that enjoying similar qualifications in assiduity won't entitle you to advanced hires and openings.

What are the most honored and admired professional qualifications in account?
Substantially all similar instruments can be attained upon passing certain set of examinations and proving practical experience. Still utmost of account instruments are honored only within the country where the issuer (professional body or institution) resides. When it comes to internationally honored and really precious instruments there aren't so numerous around the world. If we take only those which may really add value to your capsule records the list will be like following

ACCA- issued by UK grounded Association of Chartered Certified Accountants (accaglobal.com). -further practice acquainted, internationally honored instrument.
ACA- issued by UK grounded Institute of Chartered Accountants of England and Wales. (1.icaew.co.uk)-further practice acquainted instrument.

CIMA- issued by UK grounded Chartered Institute of Management Accountants. (cimaglobal.com)-further assiduity and operation account acquainted.
CPA- issued by USA grounded American Institute of Certified Public Accountants (aicpa.org)- extensively honored in practice and assiduity within US and Canada.

What are entry conditions for starting professional qualification?
Minimal entry conditions vary depending on country, but the utmost of professional qualifications in account are open to anybody with some former advanced education. In some countries it indeed possible for academy leavers to start with certain terms and conditions met. For further details you should relate to web runners of bodies stated above.

Generally what you need for sure, it's good chops of English especially written. Former experience or knowledge of introductory account would be an asset as well, but not that critical.
Deciding on and employing the right accountant or accountancy establishment for your business, be it large or small, is an important decision. Not numerous people realise that nearly anyone can set themselves up in business and announce and label themselves as an accountant.

Then are some crucial factors you should consider when determining which accountant to employ if you're UK grounded

Qualifications.

The qualification you need to be looking for is Chartered or a Chartered Certified Accountancy practice. (Whilst anyone can call themselves an accountant, only people who have passed rigorous professional examinations can call themselves chartered).

Chartered Accountants or Chartered Certified by passed the examinations set by the Institute of Chartered Accountants in England and Wales (ICAEW) or alternately the Association of Chartered Certified Accountants (ACCA).

The ICAEW is the biggest professional accountancy body in the European Union with over one hundred and twenty five thousand members. The ICAEW's qualification is recognised throughout the world as a estimable business qualification. Upon passing this examination institute members can call themselves a Chartered Accountant and to use the letters ACA or FCA, which one they use depends on the quantum of experience the member has and the length of class.

ACCA offers the Chartered Certified Accountant qualification which carries with it the letters ACCA or FCCA.

Good accountants need to maintain their knowledge to insure that it's over to date. Accordingly members under take Continuing Professional Development or CPD for short. This is analogous to other professions similar as surveyors. CPD conditions typically involve so numerous hours each time incubating bones knowledge and can be achieved through a variety of styles including tone study, attending courses or shops. If the maturity ( generally 75) of possessors or mates of an accountancy establishment have achieved chartered status also the establishment is eligible to call itself'Chartered Accountants'.

Whilst it's voluntary to use a chartered accountant for your accounts, in the UK if your company or establishment has a development over a certain limit you'll need to have your accounts checked. The auditing of your accounts still can only be done by a establishment of registered adjudicators.

Basically when deciding on which accountant to use you should elect from a list of accountants who have professional qualifications or is from a establishment labelled Chartered Accountants to adequately insure your fiscal matters will be handled and supervised by completely good help

In the course of digitalization, the accounting industry will adapt to comparable developments. Finance and accounting professionals must embrace the digital shift as the digital world evolves to remain relevant. To flourish in their career, future accountants must be equipped with the most up-to-date technological knowledge. Thus, this study aims to investigate the link between future accountants' technological knowledge and technology readiness for the digitalization of the accounting profession. This study employed a non-probability purposive sampling approach as the research unit with future accountants. Online surveys were used to examine the relationship between technology knowledge and the digitalization of the accounting profession. It was delivered to 546 interns from the top six public universities in Malaysia for accounting and finance. A total of 187 respondents have participated in the survey. This study discovered a significant link between future accountants' technology readiness and the digitalization of the accounting profession. It suggests explicitly that the better-equipped accountants are to use technology, the better their capacity to adapt to technological progress in the industry. However, there is a weak relationship between technological knowledge and digitalization. As a result, an adequate focus must be given to establishing future accountants’ qualifications alongside professional degrees. Their tertiary education should include more exposure and practice to digital literacy. Although this study was confined to six public institutions, the findings may not be extrapolated to represent the opinions of all future accountants. As a result, future studies might broaden the sample selection to include private and other universities.

With no. 3568 Certified Public Accountants (CPA) law that was issued in 1989, the accounting profession was put into the legal system in Turkey. When considering the place of the profession in economic life the importance of the profession's problems is obvious in the process of the economic system. Besides other common problems with the rest of other region CPAs in Turkey, the southeastern region is the most affected by terrorism and migration. It is obvious that terrorism and refugee problems affect the regional economy. Naturally, it is possible that the members of the professionals operating in the region, both indirectly and directly, will be affected by these problems. This study aims to identify the problems of professionals in the southeast Anatolian region. In addition, it has been tried to determine whether regional problems such as terrorism and refugee problems are also a problem for members of the profession. In this study, a questionnaire has been applied to the CPAs in Mardin-Şırnak Chamber of CPAs, which is one of the seven chambers of CPAs in southeastern Turkey. The data collected has been analyzed and compared with the findings of previous studies. Survey data were evaluated with statistical package program (SPSS 22.0), frequency, Mann-Whitney U and Kruskal-Wallis H tests. The findings of this study show that the biggest problem of profession members is collecting the accountant fees from customers. There are statistically significant differences between demographic variables and statements as given in this study.

Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане на релевантни дигитални компетенции. В контекста на така поставената цел е заложено и авторовото виждане за първоначална апробация на предложена рамка с необходими дигитални умения по вид длъжност и изпълнявани счетоводни дейности. За постигане на изведената от авторите цел са поставени следните изследователски задачи:
- Да се направи анализ на мненията на счетоводители, в качеството им на потребители на информационни и комуникационни технологии, относно изпълнявани от тях задачи с организационно-техническо, управленско и контролно естество.
- Да се анализира наличието на статистически връзки и зависимости между ежедневните задачи, които са отчетени от най-голям процент респонденти (над 70%) и следните фактори: заемана от лицата длъжност (главен счетоводител или оперативен счетоводител); големина на населено място, в което счетоводителите извършват дейност (столица, голям град, областен град, село); категория предприятие според изискванията на Закона за счетоводството (микро, малко, средно, голямо) и професионален стаж.
Предмет на анализ са данни от проведено анкетно проучване сред счетоводители в България. Възприетите изследователски методи се основават на логическия, дедуктивния и сравнителен методи, както и на методите на анализ и синтез. За целите на емпиричното проучване са използвани програмите – IBM – SPSS Statistics, ver. 19 и Microsoft Office Excel 2016. Изследването на статистически връзки и зависимости е направено на база Хи квадрат – анализ (χ2). Основна изследователска хипотеза е, че дигиталните умения и компетенции са в пряка зависимост от изпълняваните от счетоводителите задачи, на база заеманата от тях длъжност.

Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed. Employee-related and employer-related factors influencing remuneration were examined including Gender, Work experience, Level of responsibility, Employment contract and Size and Industry.

National insurance number is known as NI. It is your personal account number. Anyone who works or studies in the UK requires an NI Number. It also a reference ...If you live in the UK And turned 16 and you didn't get a number. You should be sent a "National Insurance Number" automatically just before your 16th birthday. Connect with us For Accountant Services, Tax Services - DNS Accountants.

Starting and owning a business is an exciting undertaking. Getting paid for your products and services is perhaps the most important part of running a business. However, business owners and managers also need to figure out how they will record, track, and manage each of their hard-earned money. Regularly monitoring your business activities will help you operate more efficiently, prevent fraud and increase your profitability.

However, most small and medium sized businesses cannot afford the services of an Accountant or Bookkeeper or Business Financial Management software to manage their finances and books.

It is for this reason that SBA Ghana was formed to cater for the accounting and financial management needs of these small and medium sized business entities and organizations.

O trabalho teve como objetivo analisar a presenca do vies de confirmacao em gestores e contadores em um processo de tomada de decisao gerencial, bem como analisar se a forma com que as informacoes economico-financeiras sao apresentadas influencia o vies de confirmacao desses individuos em suas decisoes. Para atender ao objetivo da pesquisa, utilizou-se a metodologia experimental, aplicada a uma amostra de 86 contadores, 68 gestores e de 118 pessoas com atividades diversas (grupo controle). Os resultados demonstraram que a maioria dos gestores e dos contadores apresentaram vies de confirmacao em processos de tomada de decisoes gerenciais, que os fatores tipo (positiva ou negativa) e nivel (simples ou complexa) nao influenciam o vies de confirmacao na tomada da decisao gerencial e que a informacao negativa pode atenuar o vies de confirmacao na escolha da informacao mais importante.

Normative Bricolage: Informal Rule-making by Accountants and Lawyers in Mega-insolvencies John Flood and Eleni Skordaki INTRODUCTION1 The growth and deployment of accounting can be understood in relation to the emergence of particular political systems, and ...

In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.

This research tests a model of turnover intentions for accountants’ motivated by the belief that understanding the turnover phenomenon among accountants’ may help personnel managers and manpower planners design effective retention strategies. It may also provide occupational counselors and prospective job seekers a better perspective on the nature and requirements of jobs in accounting. The purpose of this study is to investigate the links between perceived discrimination, job satisfaction and turnover intention at public accounting firms in Turkey. The primary discrimination issue discussed in the study is the perceived fairness of decisions involving pay and promotions. Fairness is examined in terms of the consistent application of standards across individuals in the firm’s decision-making. To explore these issues, a survey was distributed to 600 members of accounting profession operating in various districts of Turkey selected randomly. The authors’ analysis resulting from 240 ac...