scholarly journals Inclusion of accounting for sustainability by professors of accounting programs

2021 ◽  
Vol 7 (2) ◽  
pp. 124-138
Author(s):  
Mónica Lizette Bernal Montero ◽  
Helga Lucero Barrera Arciniegas
Keyword(s):  
Business World ◽  
Accounting Professionals ◽  
World Level ◽  
Human Sense

Sustainability is a concept that has been positioned at the corporate and business world level, which raises the question of how one of the main actors in this field: accountants, has been trained to understand and apply this concept in his work. This article aims to discuss the training that future accounting professionals receive, how curricula and content should be adapted and transformed to prepare accountants with a critical and human sense that allows them to analyze business activities not only from a single perspective economic but also environmental and social, which would give way to the teaching of accounting for sustainability.

National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision Making by Accounting Professionals and Students from the U.S. and Italy

2017 ◽  
Vol 16 (2) ◽  
pp. 103-120 ◽  
Author(s):  
Mary B. Curtis ◽  
Jeremy M. Vinson ◽  
Teresa L. Conover ◽  
Lorenzo Lucianetti ◽  
Valentina Battista
Keyword(s):  
National Culture ◽  
Social Contract ◽  
Country Of Origin ◽  
Ethical Judgment ◽  
Managerial Accounting ◽  
Business World ◽  
Ethical Judgments ◽  
Accounting Professionals ◽  
The Impact ◽  
The U.S

ABSTRACT Globalization defines the business world today, yet globalization also leads to many types of misunderstandings regarding ethics, motives, and trust. We apply the theory of social contracts for the purpose of aiding the understanding of moral diversity arising from globalization. Specifically, we seek to better understand how country of origin, and role within country, lead to community “microsocial” norms that inform social contract ethical judgments. A total of 695 managerial accounting professionals and accounting students from Italy and the U.S. completed the survey. Employing a moderated mediation model, we find that country of origin is significantly related to intended behaviors in two business situations, and this relationship is mediated by social contract ethical judgment. Further, the impact of national culture on social contract ethical judgment is moderated by role (professional versus student). Multiple mediation analysis supports our contention that contractual evaluations precede moral equity assessments and that both contractual and moral equity ethical judgments affect ethical intentions.

scholarly journals Academicians' And Practitioners' Views On The Importance Of The Topical Content In The First Auditing Course

2010 ◽  
Vol 3 (1) ◽  
pp. 71-82
Author(s):  
Jack Armitage ◽  
Jillian K. Poyzer
Keyword(s):  
Internal Control ◽  
Research Question ◽  
Financial Statement ◽  
Audit Risk ◽  
Business World ◽  
Accounting Professionals ◽  
Accounting Practitioners ◽  
Analytical Procedures

The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course.  This is accomplished by surveying academics and practitioners regarding their perceptions of the importance of 41 topics addressed in current auditing textbooks.  The results show the five most important topics, as ranked by professors, are audit risk, understanding internal control, evidence, financial statement assertions, and fraud awareness.  The five most important topics as ranked by accounting practitioners, are audit risk, ethics, documentation, understanding IC, analytical procedures.  Professors teaching auditing classes face a challenge ensuring they prepare students to enter the business world equipped with all the skills necessary to be successful.  Auditing professors should give consideration to tapping into this wealth of knowledge provided by accounting professionals and reevaluate the emphasis in their current auditing class.

Excellent Communication Skills Are an Essential Part of Being an Accountant

1997 ◽  
Vol 27 (4) ◽  
pp. 385-390 ◽  
Author(s):  
L. Marilyn Stinson ◽  
Jo Ann Asquith
Keyword(s):  
Communication Skills ◽  
Accounting Students ◽  
Personal Contact ◽  
Business World ◽  
Entry Level ◽  
Accounting Professionals

While we know that communication skills are needed to secure employment and to be successful in the business world, it is important to identify skills that accounting students will be most likely to need in their entry level accounting positions. The purpose of this study was to examine more closely the specific communication skills required of accounting professionals. Clear messages are vitally important so the client and the accountant understand each other and the content of discussions. Whatever method of communication used, accounting professionals represent their company every time they write a letter or make a personal contact with a client.

A hard choice for Tomasello

2020 ◽  
Vol 43 ◽  
Author(s):  
Philip Pettit
Keyword(s):  
Joint Action ◽  
The Other ◽  
Hard Choice ◽  
Margaret Gilbert ◽  
Michael Bratman ◽  
Human Sense ◽  
Sense Of Obligation

Abstract Michael Tomasello explains the human sense of obligation by the role it plays in negotiating practices of acting jointly and the commitments they underwrite. He draws in his work on two models of joint action, one from Michael Bratman, the other from Margaret Gilbert. But Bratman's makes the explanation too difficult to succeed, and Gilbert's makes it too easy.

Penilaian Kinerja Dosen Dengan Menggunakan Metode AHP Studi Kasus di STIE Ahmad Dahlan Jakarta

Liquidity ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 100-109
Author(s):  
Ellya Sestri
Keyword(s):  
Decision Making ◽  
Performance Appraisal ◽  
Technological Progress ◽  
Pairwise Comparison ◽  
Relative Importance ◽  
Faculty Performance ◽  
Business World ◽  
The Face ◽  
Hierarchy Process ◽  
Rule Out

An increasingly rapid technological progress in the era of globalization in the business world, so do not rule out the possibility that a decision-making is something that is very vital in determining the decisions to be taken in the face of competitive business world. Decision making can be influenced by several aspects, this can affect the speed of decision making by the decision maker in which decisions must be quick and accurate. Lecturer Performance Assessment Using the Analytical Hierarchy Process is a decision support system that aims to assess faculty performance according to certain criteria. This system of faculty performance appraisal criteria to map a hierarchy, where each hierarchy will be performed pairwise comparison, the pairwise comparisons between criteria, so to get a comparison of the relative importance of criteria with each other. The results of this comparison is then analyzed to obtain the priority of each criterion. Once completed and performed an assessment of alternative options to be compared and calculated to obtain the best alternatives according to established criteria.

Increasing the value of accounting research: An Italian perspective

2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda
Keyword(s):  
Qualitative Methods ◽  
Empirical Research ◽  
Policy Recommendations ◽  
Business World ◽  
Accounting Research ◽  
Business Objects ◽  
To Come ◽  
Quantitative And Qualitative Methods

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.

Faktor-faktor yang mempengaruhi good governance di Kelurahan Depok Sleman Yogyakarta

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Kurnia Ningsih
Keyword(s):  
Good Governance ◽  
Linear Regression Analysis ◽  
Technology Training ◽  
Simple Linear Regression ◽  
Business World ◽  
Managerial Values ◽  
Financial Governance ◽  
The Government ◽  
Quantitative And Qualitative Methods ◽  
Positive Effect

One important principles of good governance in public services is public participation. since good governance is a conception of a clean, democratic, and effective governmental administration, it regulate a synergistic and constructive relationship between the government, private business world and society. This research combines both quantitative and qualitative methods as mixed methods. Based on simple linear regression analysis results, it is found that technological training, participation in law and government, financial governance and assets and development of managerial values have a significant positive effect on implementation of good governance. The advice in this research is the application of technology training should be done effectively, with technological training to the employees themselves, especially in the use of computerization and internet in order to achieve tujuan that want to be achieved by trade and industry service.Keywords:good governance, technology training, participation in law and government

ENRICHING MEDIA MERCHANDISE SARANA PENUNJANG PROMOSI STUDI KASUS PADA BOOKSTORE

CCIT Journal ◽  
2014 ◽  
Vol 7 (3) ◽  
pp. 420-436
Author(s):  
Dewi Immaniar ◽  
Sudaryono Sudaryono ◽  
Ayu Ningrum
Keyword(s):  
Visual Media ◽  
Test Duration ◽  
Media Campaign ◽  
Business World ◽  
Retail Business ◽  
The Media ◽  
Media Types ◽  
The Times ◽  
A Company

Talk about retail business can not be separated from the importance of service to consumers and good quality goods . But at the present time due to intense competition in the business world , the service and quality of goods is not enough to be able to increase revenue and attract customers loyal . This makes companies think hard to survive and stable in the business . One of them is by using a media campaign in this regard more toward print or visual media is indirectly felt the value of their effectiveness in communicating product marketing programs . PT . Times Prima Indonesia is a company engaged in the retail book with the name of the Times bookstores . Based on the analysis of the company’s problems requires additional media types supporting more varied and creatif promotion of existing ones, which will be used as a complement and a media campaign as well as to enrich the data renewal campaign design to capture the interest of consumers in which one form of the media campaign is shaped merchandise . Therefore , do Enriching ( enrich ) media campaign merchandise before it is less varied and has not formed a company image . The methodology used is the analysis, observation and design . Besides the new design has been tested with the implemented test duration for 6 months, and greatly increases the perceived contribution , this is evidenced by the chart sales increasing each month.

ANJAK PIUTANG (FACTORING) SEBAGAI BENTUK AKAD MUAMALAH MODERN

2017 ◽  
Vol 5 (2) ◽  
pp. 193-210
Author(s):  
Amanah Aida Quran
Keyword(s):  
Economic Growth ◽  
Consumer Goods ◽  
Islamic Law ◽  
Theory Approach ◽  
Short Term ◽  
Business World ◽  
Social Demand

Abstract In business world, people always want to expedite the production of goods, so as to increase profits and accelerate capital turnover, which in turn will promote economic growth. The increase of social demand for consumer goods causes many companies prepare funds, taken from fund provider called factoring. Financial or fund provider is a business institution that deals with financing in the form of purchasing and taking over and handling short term receivables. This paper discusses the concept of factoring in the perspective of the economic Islamic law using hiwalah theory approach. In addition, this article  explain the different concept of sharia and conventional factoring. Keywords: Factoring, Hiwalah, Islamic Economics.

Dari Idealisme ke Pragmatisme: Pergeseran Paradigma dalam Pengembangan Hukum Ekonomi Syariah di Indonesia

2020 ◽  
Vol 14 (2) ◽  
pp. 191-210
Author(s):  
Addiarrahman Addiarrahman ◽  
Illy Yanti
Keyword(s):  
Focus Group ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Business World ◽  
Key Informants ◽  
The Public ◽  
Financial Products ◽  
Legal Consideration ◽  
Economic Law ◽  
Islamic Economic

This study seeks to understand the pragmatism of the development of sharia economic law, and its implications for Islamic financial products in Indonesia. The data comes from the results of interviews and focus group discussions with key informants from academics, practitioners, authorities, and the public. This research finds that pragmatism in the development of Islamic economic law is an approach that still dominates the DSN-MUI fatwas. The pragmatism style used is complex-eclectic pragmatism which is represented through makhārij al-fiqhiyyah, which is to choose a mild opinion by sticking to the strongest method or also called "taysīr al-manhajī". The use of this method is intended to ensure that the fatwa is truly able to answer the needs of the business world, as well as being in line with sharia principles. DSN-MUI also does not use maslahah as a legal consideration in a free or liberal way. Rather, it returns maslahah in consideration of the method, so that it is permissible to use the bay’ al-'inān contract only in a forced state (ḍarurah).

Sign in / Sign up

Export Citation Format

Share Document