Accounting Practice in Austria: The Entry of Routine Accounting Transactions

2018 ◽  
Author(s):  
Stefan Grbenic ◽  
Keyword(s):  
Accounting Practice

Accounting research production and evaluation: The view of the professionals

2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Accounting Research ◽  
Research Production ◽  
Accounting Practice ◽  
Mutual Knowledge ◽  
The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

ORAL COMMUNICATION IN ACCOUNTING PRACTICE: PERSPECTIVES FROM THE PHILIPPINES

2018 ◽  
Vol 8 (2) ◽  
pp. 1
Author(s):  
PATRICIA P. TENEDERO PIA ◽  
ANNE S. ALCANTARA ADDIE ◽  
CARMELA L. DAGUIL ANNA ◽  
R.LIM CLARISSE ◽  
ROSE M. PALOMENO TONEE ◽  
...  
Keyword(s):  
Oral Communication ◽  
The Philippines ◽  
Accounting Practice

Board Diversity and Manipulative Accounting Practice among Listed Conglomerates in Nigeria

2015 ◽  
Author(s):  
Ishaka Mohammed Tukur ◽  
Ahmad Bello Dogarawa ◽  
Jibril Ibrahim Yero
Keyword(s):  
Board Diversity ◽  
Accounting Practice

THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

2007 ◽  
Vol 34 (1) ◽  
pp. 1-23 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Securities And Exchange Commission ◽  
Accounting Practice ◽  
Slow Pace ◽  
Accounting Principles ◽  
Private And Public ◽  
Deferred Tax ◽  
Accounting Procedure ◽  
The U.S ◽  
Do So

In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its responsibility to “narrow the areas of difference” in accounting practice, the SEC is prepared to step in and do so itself. In this sense, the article deals with the tensions between the private and public sectors in the establishment of accounting principles in the U.S. during the mid-1960s. The article makes extensive use of primary resource materials in the author's personal archive, which have not been used previously in published work.

Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges

2019 ◽  
Vol 33 (4) ◽  
pp. 167-185
Author(s):  
Yu-Tzu Chang ◽  
Dan N. Stone
Keyword(s):  
Job Performance ◽  
Work Outcomes ◽  
Review Of Literature ◽  
Accounting Firms ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
Practice Opportunities ◽  
Reducing Stress ◽  
Jel Classifications

SYNOPSIS Research suggests that individual, secular mindfulness can improve work outcomes, including reducing stress and increasing attention, wellness, and job performance. This paper discusses the construct and efficacy of mindfulness and explores opportunities for and challenges to integrating workplace mindfulness in professional accounting. Evidence from websites suggests that most large accounting firms promote workplace mindfulness to their clients and that some (e.g., EY and PWC) promote its practice among their accounting professionals. While a review of literature indicates support for some claimed benefits, workplace mindfulness is no panacea. Challenges to workplace mindfulness include the unwillingness of some accounting professionals to practice mindfulness and that some claimed benefits, e.g., improved leadership and teamwork, are not well-supported by research. The paper concludes by proposing a set of workplace mindfulness issues and practice opportunities and discussing impediments to and the limits of mindfulness in professional accounting. JEL Classifications: M40; M41; M42.

An Examination of Alternative Work Arrangements in Private Accounting Practice

2003 ◽  
Vol 17 (2) ◽  
pp. 139-151 ◽  
Author(s):  
Kimberly E. Frank ◽  
D. Jordan Lowe
Keyword(s):  
Work Culture ◽  
Alternative Work Arrangements ◽  
Personal Lives ◽  
Job Commitment ◽  
Work Arrangements ◽  
Accounting Practice ◽  
Management Accountants ◽  
Current Task ◽  
Integrate Work ◽  
Alternative Work

Employees are requesting more flexibility in their work schedules to be able to integrate work with other aspects of their family and personal lives. While alternative work arrangements are being offered at progressively more companies, it is unclear whether the work culture accepts these arrangements as a viable work alternative. Here we examine the extent to which flextime and telecommuting arrangements impact management accountants' performance evaluations, job commitment, and career progression as compared to working a traditional schedule. We also examine whether these arrangements are perceived as being less acceptable for men than for women. One-hundred sixty management accountants from 90 companies participated in our experiment. The results indicate that participation in alternative work arrangements did not impact perceptions of current task performance or job commitment. However, participation led to significantly lower perceptions of long-term career potential.

An Analysis of Professional Competence Indicator Possession among U.S. Accounting Faculty

2016 ◽  
Vol 32 (2) ◽  
pp. 17-38 ◽  
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson
Keyword(s):  
Student Performance ◽  
Professional Competence ◽  
Academic Research ◽  
Practical Experience ◽  
Accounting Faculty ◽  
Accounting Practice ◽  
Cpa Exam ◽  
Primary Focus ◽  
New Generation

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.

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