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Patricia Lee Huff – One of the best experts on this subject based on the ideXlab platform.

  • the goal project a group assignment to encourage creative thinking leadership abilities and communication skills
    Accounting Education, 2014
    Co-Authors: Patricia Lee Huff
    Abstract:

    The classroom assignment described in this paper, The Goal Project, gives students an opportunity to develop four of the skills and abilities required to be a successful accountant. In 1990, the Accounting Education Change Commission issued Position Statement Number One, Objectives of Education for Accountants. Appendix B of that statement contains eight categories of knowledge, skills, personal capacities and attitudes that are needed by accounting graduates. The Institute of Management Accountants has outlined the work of a management accountant to include working in small business teams and participating in strategic decision making. The project described in this paper replicates the work an accountant would perform when working in problem-solving teams. Data was collected and results are included from a questionnaire completed by 166 students who participated in The Goal Project. The results of perceived improvement in creative problem solving, leadership skills, and oral and written communication skills are presented.

G. Suzanne Owens-ott – One of the best experts on this subject based on the ideXlab platform.

  • Accounting and the US cannabis industry: federal financial regulations and the perspectives of Certified Public Accountants and cannabis businesses owners.
    Journal of cannabis research, 2020
    Co-Authors: G. Suzanne Owens-ott
    Abstract:

    Cannabis-related businesses (CRBs), in states where cannabis is legal, may be unable to obtain professional financial services including banking, insurance, and accounting because of federal laws and regulations. This qualitative study investigated the following research questions. Data for this grounded-theory qualitative study was gathered from twenty-three semi-structured phone and face-to-face interviews. Ten cannabis-related business owners were recruited from a convenience sample after attempting a broad recruiting effort. Thirteen Certified Public Accountants with active licenses in Colorado or Washington State participated from firms of varying size and willingness to serve the cannabis industry. The individual interviews, which lasted from twenty minutes to more than an hour, focused on the participants’ perceptions of the complexities of accounting and tax compliance for cannabis businesses. Eight of the thirteen Certified Public Accountants interviewed would not provide services to the cannabis industry with the primary reason given that cannabis is federally illegal. All ten of the cannabis business owners interviewed indicated they engage a Certified Public Accountant to provide tax services. Seven out of ten CRB participants and ten of the thirteen Certified Public Accountant participants indicated that extensive industry knowledge is needed for an accountant to competently provide services to a CRB. CRB owners need to carefully consider the industry knowledge and experience of a potential Certified Public Accountant prior to engaging them. This study shows that US Certified Public Accountants should weigh the risk of federal prosecution and potential loss of the Certified Public Accountant license when deciding whether to serve a CRB client. The study also found that a Certified Public Accountant must commit to acquiring and maintaining substantial specialized knowledge related to tax Code Section 280E, internal controls for a cash-only or cash-intensive business, and the workings of the cannabis industry under the current regulatory conditions.

  • Accounting and the US cannabis industry: federal financial regulations and the perspectives of Certified Public Accountants and cannabis businesses owners
    Journal of Cannabis Research, 2020
    Co-Authors: G. Suzanne Owens-ott
    Abstract:

    Background Cannabis-related businesses (CRBs), in states where cannabis is legal, may be unable to obtain professional financial services including banking, insurance, and accounting because of federal laws and regulations. This qualitative study investigated the following research questions. 1. Why are some Certified Public Accountants unwilling to provide services to cannabis-related businesses? 2. How do CRBs compensate for lack of Certified Public Accountant services? 3. What does a certified public accountant need to know about the cannabis industry prior to engaging to provide services to CRBs? Methods Data for this grounded-theory qualitative study was gathered from twenty-three semi-structured phone and face-to-face interviews. Ten cannabis-related business owners were recruited from a convenience sample after attempting a broad recruiting effort. Thirteen Certified Public Accountants with active licenses in Colorado or Washington State participated from firms of varying size and willingness to serve the cannabis industry. The individual interviews, which lasted from twenty minutes to more than an hour, focused on the participants’ perceptions of the complexities of accounting and tax compliance for cannabis businesses. Results Eight of the thirteen Certified Public Accountants interviewed would not provide services to the cannabis industry with the primary reason given that cannabis is federally illegal. All ten of the cannabis business owners interviewed indicated they engage a Certified Public Accountant to provide tax services. Seven out of ten CRB participants and ten of the thirteen Certified Public Accountant participants indicated that extensive industry knowledge is needed for an accountant to competently provide services to a CRB. Conclusions CRB owners need to carefully consider the industry knowledge and experience of a potential Certified Public Accountant prior to engaging them. This study shows that US Certified Public Accountants should weigh the risk of federal prosecution and potential loss of the Certified Public Accountant license when deciding whether to serve a CRB client. The study also found that a Certified Public Accountant must commit to acquiring and maintaining substantial specialized knowledge related to tax Code Section 280E, internal controls for a cash-only or cash-intensive business, and the workings of the cannabis industry under the current regulatory conditions.

Clare Minchington – One of the best experts on this subject based on the ideXlab platform.

  • quantitative skills is there an expectation gap between the education and practice of management Accountants
    Accounting Education, 1999
    Co-Authors: Graham Francis, Clare Minchington
    Abstract:

    The extent to which management Accountants are receiving appropriate training in quantitative methods is examined. It finds a disparity between the wide range of quantitative techniques covered within the Chartered Institute of Management Accountants‘ syllabi and the limited use made of many of the techniques in practice. It also reports a rich picture of differing expectations of the role of quantitative skills in the work of a management accountant. The study finds that quantitative skills are seen by both employers and accounting educators as contributing to the portfolio of skills required by management Accountants. Also, they give a rigour to the examination process that is seen as a challenging ‘rite of passage’ into the profession. It is concluded that knowledge and understanding of the range of quantitative techniques available to organizations is a powerful differentiator for the accounting profession, even if the occasions upon which Accountants are required to draw upon much of that knowledge a…

Claude Calero – One of the best experts on this subject based on the ideXlab platform.

  • influences on undergraduate students intentions to become qualified Accountants evidence from australia
    Accounting Education, 2006
    Co-Authors: Beverley Jackling, Claude Calero
    Abstract:

    In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional Accountants. The paper specifically addresses the factors important in determining whether first year students intend to become Accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students’ perceptions of the work of Accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of Accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment.

Zhou Guangnan – One of the best experts on this subject based on the ideXlab platform.

  • the harm and prevention of the intentional distortion of accountant information in the state owned enterprises
    Journal of Guangdong Institute of Public Administration, 2006
    Co-Authors: Zhou Guangnan
    Abstract:

    The intentional distortion of accountant information in the state-owned enterprises does direct harm to the country,the investment,the enterprise and even the whole society.Its causes lie in the being out of supervision control due to the absence of owners,the drive of political and economic interests,and the imperfect accountant regulation system.To tackle the intentional distortion of accountant information in the state-owned enterprises,we must improve the system of property right.We should achieve the real separation of administration and enterprises,and reform the stock ownership of the state-owned enterprise that have come into the market.We should improve the accountant supervision system in the government and the social supervision system with the principle part of certified public Accountants,strengthen the accountant regulation construction,and reform the personnel placement system.