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Carmen Giorgiana Bonaci - One of the best experts on this subject based on the ideXlab platform.

  • corporate governance debate on Professional ethics in Accounting Profession
    Central European Business review, 2013
    Co-Authors: Carmen Giorgiana Bonaci, Jiři Strouhal, Libuse Mullerova, Jaroslava Roubickova
    Abstract:

    This paper focuses on the particular case of Professional ethics in the context of the Accounting Profession. After briefl y discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we attempt to delimit the state of the art by looking at ethics from the Accounting Profession’s perspective. When aiming to clarify Professional ethics, we closely analyze integrity based on the latest developments undertaken by European Professional bodies. The fi ndings are used in identifying

  • romanian Accounting Profession erudition and perspectives
    International Journal of Critical Accounting, 2012
    Co-Authors: Dumitru Matis, Kieran James, Razvan V Mustata, Carmen Giorgiana Bonaci
    Abstract:

    Accounting, the Accounting system and the Accounting Profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian Accounting literature (1792) until today. We therefore set out our attempt at following how changes in political ideology and other related influential factors induce significant changes in all this above-mentioned dimensions. Historical realities lead us from the Romanian provinces, to monarchy, communism and today's savage capitalism. Historical realities prove to be a significant force for maintaining national Accounting values and culture, regardless of their amplitude at a certain time in their evolution. Beyond Accounting Profession's evolution, development and positioning within the field of Accounting, our study provides a critical analysis on the Accounting Profession's capacity of contributing to the evolving of the so-called global Accounting standards, undertaken by IASB. We therefore suggest the utilisation of a system for quantifying the capacity of the national Accounting Profession to participate at developing the global Accounting environment.

Sofik Handoyo - One of the best experts on this subject based on the ideXlab platform.

  • Study Motivation, Academic Performance and Commitment Career in Accounting Profession
    Journal of Education and Learning, 2018
    Co-Authors: Sofik Handoyo
    Abstract:

    The purpose of this study is to understand the relationship between students' motivation, academic performance, and career commitment on Accounting Profession among undergraduate Accounting students. The background of this study is based on the phenomenon encountered by Accounting undergraduate students whose academic performance is not satisfactory as well as problems related to the completion of the study and high turn-over of the Accounting Profession. The sample of the study involved 101 undergraduate Accounting students of Universitas Padjadjaran. There are three independent variables investigated in this study namely study motivation, academic performance and commitment carrier in the Accounting Profession. Intrinsic interest, extrinsic interest, normative beliefs and conflict anticipation were treated as sub-variables of the study motivation. Data were obtained through an electronic questionnaire using Google Form platform. Descriptive analysis along with bivariate correlation analysis was applied in this study. The results indicate that majority of Accounting undergraduate student choosing Accounting study program due to intrinsic interest motivation and extrinsic interest motivation and there is no indication motivation influenced by normative beliefs motivation and conflict anticipation motivation. Intrinsic interest has a positive and significant correlation with academic performance (r=2.17, p

  • Study Motivation, Academic Performance and Career Commitment in Accounting Profession
    Dinamika Pendidikan, 2018
    Co-Authors: Sofik Handoyo
    Abstract:

    The aim of the research is to examine the relationship between students' motivation, academic performance and career commitment to Accounting Profession among undergraduate Accounting students. The sample of the study involved 101 undergraduate Accounting students of Universitas Padjadjaran. Purposive sampling technique was used in this study. There are three independent variables investigated in this study, namely study motivation, academic performance and commitment carrier in the Accounting Profession. Intrinsic interest, extrinsic interest, normative belief and conflict anticipation was treated as sub-variable of the study motivation. Descriptive analysis along with bivariate correlation analysis was applied in this study. The results indicated that majority of Accounting undergraduate student choosing Accounting study program due to intrinsic interest motivation and extrinsic interest motivation and there is no indication motivation influenced by normative believe motivation and conflict anticipation motivation. Intrinsic interest has a positive and significant correlation with academic performance (r=2.17, p

Marcia Zanievicz Silva - One of the best experts on this subject based on the ideXlab platform.

  • Glass ceiling in the Accounting Profession: Evidence in Brazilian companies
    Contaduría y Administración, 2018
    Co-Authors: Júlio César Silva, Cristian Baú Dal Magro, Marcello Christiano Gorla, Marcia Zanievicz Silva
    Abstract:

    Although there are several studies on gender differences in occupations, few studies address the Accounting Profession, in particular those related to the occurrence of the glass ceiling effect, a barrier that hinders and even prevents the career growth of women. In this context, the study aims to verify the influence of glass ceiling in relation to gender inequality in the Accounting Profession. The investigated population consists of Professionals in Accounting from companies located in southern Brazil, and the sample consists of 34,886 observations. The results indicate that the top positions in the Accounting Auditor and Accountant Professions are held predominantly by men. A difference in pay was observed, as men receive higher remunerations than women in similar functions. There is a predominance of Accounting male Professionals in large companies and female Professionals in small and medium-sized businesses, and men tend to stay longer in positions of the Accounting Profession in the same company. It is concluded that the occurrence of glass ceiling influences on the increased difficulty of access for women in key positions in the Accounting Profession, confirming the gender inequality observed in studies regarding other Professional activities.

  • GENDER INEQUALITY IN Accounting Profession FROM THE PERSPECTIVE OF THE GLASS CEILING
    RACE: Revista de Administração Contabilidade e Economia, 2016
    Co-Authors: Júlio César Silva, Cristian Baú Dal Magro, Marcia Zanievicz Silva
    Abstract:

    Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the Professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the Accounting Profession analyzed from the perspective of the glass ceiling . The research methodology is descriptive, documentary and the approach is quantitative. Data were extracted from the Annual Social Information (RAIS), base year 2013. The investigated population are employees who work in Accounting in companies located in southern Brazil. The results indicate that the Professions of Accounting auditor and accountant are performed, most often by male Professionals. It was found that men have higher pay and a predominance of men in the Accounting department of larger companies. We conclude that glass ceiling is present in the Accounting Profession, creating an invisible barrier to women's access to positions of greater evidence of the Accounting Profession. Keywords: Glass Ceiling. Gender. Accounting Professional. Inequality.

Dumitru Matis - One of the best experts on this subject based on the ideXlab platform.

  • romanian Accounting Profession erudition and perspectives
    International Journal of Critical Accounting, 2012
    Co-Authors: Dumitru Matis, Kieran James, Razvan V Mustata, Carmen Giorgiana Bonaci
    Abstract:

    Accounting, the Accounting system and the Accounting Profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian Accounting literature (1792) until today. We therefore set out our attempt at following how changes in political ideology and other related influential factors induce significant changes in all this above-mentioned dimensions. Historical realities lead us from the Romanian provinces, to monarchy, communism and today's savage capitalism. Historical realities prove to be a significant force for maintaining national Accounting values and culture, regardless of their amplitude at a certain time in their evolution. Beyond Accounting Profession's evolution, development and positioning within the field of Accounting, our study provides a critical analysis on the Accounting Profession's capacity of contributing to the evolving of the so-called global Accounting standards, undertaken by IASB. We therefore suggest the utilisation of a system for quantifying the capacity of the national Accounting Profession to participate at developing the global Accounting environment.

Gregory Boland - One of the best experts on this subject based on the ideXlab platform.

  • japanese secondary school teachers perceptions of the Accounting Profession
    Accounting Education, 2006
    Co-Authors: Satoshi Sugahara, Osamu Kurihara, Gregory Boland
    Abstract:

    The purpose of this paper is to investigate whether perceptions of Japanese secondary school educators toward accountants is different from those of other Professionals such as engineers, attorneys and doctors. The Accounting Profession around the world has been struggling with the 'best and brightest' student issue for some time. It is becoming much more difficult to attract such students into the Accounting Profession. The seminal paper in this stream of research is Hardin et al. (2000, Advances in Accounting, 17, pp. 205-220) based on work done in the USA. This current paper replicates the studies of Hardin et al. (2000) and Wells and Fieger's (2004, Paper presented at the AFAANZ Conference, Alice Springs) studies in the USA and NZ respectively on the perceptions of the Accounting Profession by influential educators using Japanese subjects. While findings of counterpart studies suggested secondary school teachers have relatively lower opinions of Accounting compared to the other three Professions, our study found the perceptions of accountants by educators in Japan was relatively lower than law and medicine, but higher than engineering. Our results also suggested that this distinctive feature in Japan is partly based on their different perspectives of the certified Professions. This aspect could contribute to a higher rating of educators' perceptions toward accountants relative to engineers.