Professional accounting

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.

13p vibecca 01-10-2024 2 1   Download

This is an historical study on the development of accounting in Vietnam, by examining the role of the state in the evolving professionalization of the accounting profession in the colonial and post-colonial periods. The Vietnamese accounting profession has been defined by the state, given that the development has been led by the state and subject to state regulations. Puxty et al. (1987) work which recognizes the State, Market and Community principles has provided the theoretical framework, to help understand the factors underpinning the development of the accounting profession in Vietnam.

462p runthenight04 02-02-2023 6 2   Download

The overall aim of this thesis is to add to the literature regarding CPD for professional accountants, especially CPD for the IICPA members by investigating members’ understanding of, and, engagement in CPD, and by investigating the influence of the CPD drivers and CPD outcomes on the members’ engagement to CPD using the theoretical framework constructed in this thesis. It is also the aim of this thesis to provide findings to assist the IICPA and the MoF to develop CPD policy and improve activities.

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Doctoral thesis of Philosophy: An analysis of the emergence and growth of accountancy profession in developing economies: the case of Sudan 1956 - 2010 is structured as a historical case study that aims to examine the development of the accountancy profession in Sudan in a span of five decades beginning from 1956 to 2010.

336p runthenight04 02-02-2023 7 3   Download

The study "Failure to unify the Australian accounting profession: the case of four unsuccessful merger attempts, late 1960s to late 1990s" examines the four unsuccessful attempts from the late 1960s to the late 1990s to merge the two main professional accounting associations in Australia: the Australian Society of Accountants (the Society) and the Institute of Chartered Accountants in Australia (the Institute).

321p runthenight04 02-02-2023 5 2   Download

This is an empirical investigation into the development of the accounting profession in Sri Lanka in the post-independence era. Taking the Institute of Chartered Accountants of Sri Lanka (ICASL) as a case, the study researches the accounting professionalization process during the past five decades (1959-2010). Thus, the study focuses on the struggles and interactions between competing groups and organisations within the accounting profession.

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is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

269p runthenight04 02-02-2023 8 3   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

270p kequaidan6 15-07-2020 18 2   Download

This study makes an original contribution to both of theory and practice through forming and validating the ERP success model for accounting professionals only. In a little more detail, it provides empirical evidence regarding Hunton’s accounting value chain (2002). In addition, it discovers and proves effective use as the most appropriate system-use concept so far. Moreover, it makes an effort to investigate outcomes of accounting benefits perceived from ERP system, which related-studies are much further underresearched.

29p kequaidan6 15-07-2020 20 1   Download

The purpose of this study is to identify the tendency of accounting students' perceptions in Medan to professional ethics. Understanding of students' perceptions of professional ethics is very important to be used as a basis for the preparation of teaching materials in lectures. By understanding students' perceptions of ethics, lecturers can give emphasis to certain subjects, adjusted to the dynamics that exist.

11p tociitocii 24-04-2020 24 1   Download

This study attempts to look at the freedom with which people believe they can express their views electronically. The pressing question is: is it the responsibility of the organization to protect the well being of an employed individual and his views, beliefs, and values, or is it all the responsibility of the individual to abstain from any actions that would bring about any form of workplace repercussions?

48p fugu897 03-07-2019 28 3   Download

This paper seeks to establish a framework for considering translation challenges in the development, adoption, and use of international accounting standards. Understanding the complexity of translation and how to approach it in the context of international accounting standards is relevant to researchers, policy makers, accounting professionals, and general users of accounting information.

31p fugu897 03-07-2019 23 3   Download

This thesis answers the question of whether a unique organizational culture can help a company find long-term success. My main focus of the thesis was on the Walt Disney Co., a company that I think has set the standard in organizational culture and is where I will be starting my professional career. My aim was to find what aspects of culture are most important to have, and how companies can use their culture to gain a competitive advantage.

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This paper aims to synthesize that research with the thoughts from local professionals and educators in the Northwest Arkansas area into a list of proposals that best suit the University of Arkansas. In doing so, other universities may take a similar approach in investigating which adjustments best serve their students and recruiters.

30p fugu897 03-07-2019 50 5   Download

This dissertation aims to prove that individuals make irrational decisions when under such circumstances as uncertainty and risk. The research conducted assesses forty-two Irish professionals and their behaviour while making decisions pertaining specifically to that of investing in stocks and shares. In particular, the dissertation focuses predominantly on one aspect of Behavioural Finance i.e. the sunk-cost fallacy. Other biases such as overconfidence bias, regret aversion, mental accounting and so on are also considered.

63p nguyenyenyn117 18-06-2019 48 5   Download

Module 10: Configuring Windows XP Professional to operate in Microsoft networks. The following topics are covered in this module: Examining workgroups and user accounts, creating and authenticating local user accounts, configuring local security, configuring networking options in a workgroup, operating in a domain.

28p nomoney2 10-02-2017 54 3   Download

Bài giảng Mạng máy tính - Bài số 7 trang bị cho người học các hiểu biết về User và Group trong Windows XP Professional. Bài giảng này sẽ tìm hiểu các nội dung như: User accounts, local user accounts, những local users mặc định, group account, nguyên tắc đặt tên tài khoản, tạo tài khoản người dùng, tạo nhóm người dùng,... Mời các bạn cùng tham khảo để nắm bắt các nội dung chi tiết.

22p namthangtinhlang_02 05-11-2015 104 12   Download

This book is intended as a revision aid for students studying degree or diploma courses in law and practical legal training. As space is limited, the book only covers the broad topic areas referred to in the ‘Priestley 11’ prescription for ‘Professional Conduct’, with the exception of trust accounting (which is covered in the companion Cavendish text Essential Professional Conduct: Legal Accounting, 2001, by Bronwyn Olliffe).

152p haiduong_1 28-02-2013 69 10   Download

The classic Wiley CPA Examination review Published annually, in December, this comprehensive four-volume study guide for the Certified Public Accountant's (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help them to identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the Uniform CPA Examination...

489p haiduong_1 28-02-2013 63 16   Download

SugarCRM là một giải pháp dựa trên web của CRM được viết bằng PHP. SugarCRM có sẵn trong các flavour được gọi là Editions ("Community" – miễn phí, "Professional", và "Enterprise"). Để có cái nhìn tổng quan chi tiết về các editions khác, bạn có thể truy cập website của SugarCRM. Trong bài hướng dẫn sau đây chúng tôi trình bày cách cài đặt bản Community Edition miễn phí trên hệ thống Debian Squeeze hoặc Ubuntu 11.04 đã có nginx thay vì Apache. Với các module: My Portal, Calendar, Activities, Contacts, Accounts, Leads, Opportunities, Cases, Bugtracker, Documents và Email, SugarCRM...

21p phungnguyet_123 23-02-2013 72 7   Download