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PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION  [cached]
Renato Ferreira Leit?o Azevedo,Edgard Bruno Cornacchione Junior
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000), that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (2010), comprehension of such external images related to accounting careers and accountants is important for assessing the roles of these professionals in a wider social context. The success of the accounting profession, according to Belski et al. (2004), largely depends on how it is viewed by the public, considering that the image of the accounting profession has been damaged in the recent past by the widely publicized accounting frauds, scandals and failures involving accounting firms and accountants. To support a better understanding of this phenomenon, the objective of this study is to identify and analyze whether the accounting profession is negatively stereotyped by public perception according to ethics. Based on an adapted photo-survey, with 1,034 randomly selected respondents, and tests of differences between means, the central hypothesis of this study was rejected: it is not possible to state that accounting professionals are negatively stereotyped for professional ethics. Also, there were no significant differences based on gender, academic background or education levels of the respondents, but on the other hand is possible to confirm a positive perception based on confidence interval analysis. Implications for practice and recommendations for future studies are both presented in the last section.
Accounting Examination Essence and Purpose
Natalya А. Derzhavina
European Researcher , 2011,
Abstract: The article analyses accounting examination notion and place in examination system. The author brings in the examinations classification and considers the accounting examination essence: its notion, subject, targets and methods.
The role of the accounting professional in the management of the economic crisis  [PDF]
Baba, C. M.
Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences , 2011,
Abstract: The present paper is focused on the accounting professional’s role in the management, confinement and lessening of the consequences of present economic crisis. The article presents some considerations about how the financial – accounting information can be used by an economic entity in order to survive the recent changes within its economic and financial environment.
Accounting Examination Regulatory Control and Expert’s Legal Status
Natalya А. Derzhavina
European Researcher , 2011,
Abstract: The article offers author’s system of legal acts, regulating accounting examination activities, considers accounting expert’s legal status and his/her qualification.
The Essence of Chinese New Accounting Standards-accountants’Professional Judgments  [cached]
Wenjun Chen,Yehua Yue
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v3n7p93
Abstract: Chinese new accounting standards, which are regarded as the milestone in the history of Chinese accounting, have caught people’s attention since their publication in Feb.15th, 2006. The simplification of the new standards makes accounting more elastic, and more dependent upon accountants’professional judgments. This paper points out the important position of accountants’professional judgments in Chinese new accounting standards, by analyzing the profound connotation of Chinese new accounting standards and accountants’ professional judgments.
Relationship between patients' perception of the importance of diabetes and metabolic control and pursuing chronic complications of disease  [cached]
Mohammad Ebrahim Khamseh,Hengameh Abdi,Mojtaba Malek,Gita Shafiee
Koomesh , 2011,
Abstract: Introduction: Type II diabetes is a metabolic disorder. Environmental factors and patient awareness have major roles on chronic complications. The purpose of this study was to determine the association of patients' perception of t the importance of diabetes and metabolic- control and pursuing of chronic complications. Material and Methods: 194 patients with diabetes enrolled from diabetes clinic of Institute Endocrinology & Metabolism in a cross-sectional study, from February to March 2010. Data were collected using a questionnaire to assess the personal demographics, individual approach in pursuit of complications, and glycemic control, as well as patient perception and attitude toward the importance of disease process and follow-up. Level of perceptions was determined as well, moderate and weak. Results: Out of 194 patients, 77(39.7%) were male and 117(60.3%) female. Mean age was 52.18±10.17years. 69.2% did not know what the glycosylated hemoglobin was. In 71.4%, willing to participate in decisions making on medical treatment was good and they knew that with initiation of insulin therapy, they would have better metabolic control. 68.9% of patients had regular follow-up for eye complications, and 51% for cardiac complications. Follow-up for diabetic foot complication was poor. Patients with good perception had regular follow-up regarding cardiac, eye and renal complications. Conclusion: These results indicate that better perception of diabetic patients might improve their compliance for regular follow- up regarding the pursuit of chronic complications, especially cardiac, eye and renal problems. Although, the metabolic- control of patients had not the association with patient perception about the importance of diabetes
Perception, attitude and practices of women towards pelvic examination and pap smear in Jamaica
Paul A. Bourne,Christopher A.D. Charles,Cynthia G. Francis,Neva South-Bourne
North American Journal of Medical Sciences , 2010,
Abstract: Background: Studies have shown that women’s ability to access contraceptive methods depend on their socio-economic, educational, professional status, and the health and well-being of their families and themselves. Therefore, the embarking of the Governments of the Caribbean on important initiatives relating to gynecological matters is very important and timely. Aims: This study aims to examine the perception, attitude and practice of Jamaican women towards the matter of pelvic examination. Patients and Methods: The current study used an extracted sample of 7,168 women in their reproductive years (15-49 yrs) from a study which was undertaken by the National Family Planning Board in 2002 on Reproductive Health. Data was analyzed using SPSS for Windows, Version 16.0 (SPSS Inc.; Chicago, Ill. USA). Logistic regression was used to analyze factors/variables pertaining to Pelvic examination. Results: The findings revealed that older women are more likely to have done a Pelvic examination compared to younger women (χ2= 675.29, P < 0.001). Age, number of pregnancies that resulted in miscarriages, number of pregnancies that resulted in induced abortion, age of first sexual intercourse, number of years of schooling, area of residence and socio-economic class are statistically significant factors of Pelvic examinations in Jamaica. Therefore, the model had significant predictive power where (χ2= 1022.79, P < 0.001). Conclusion: The multidimensional nature of the variables, which emerged in the current study, indicate that a multisectoral approach should be used to address low pelvic and Pap smear examination among Jamaican women.
SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION  [PDF]
Vladu Alina Beattrice,Grosanu Adrian
Annals of the University of Oradea : Economic Science , 2011,
Abstract: This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative accounting professionals like: financial auditors, regulators and professional bodies representatives of the Chamber of Financial Auditors of Romania and also representative of the Body of Expert and Licensed Accountants of Romania. Since the existence of creative accounting practices are connected in accounting with issues of vulnerability and in some cases panic getting to know its magnitude can be regarded of higher importance. In this respect we were interested to see if our respondents can document its existence and magnitude based on their experience. In order to achieve this goal our methodology employed neutral and direct interviews based on closed questions questionnaire. The results of our empirical study documented that the credibility of accounting profession in the Romanian accounting environment is not affected by items like creative accounting since all our respondents asserted that is not facile to employ creative accounting schemes in the practice of accounting. One particular question was concerned about the ease of detection of creative accounting practices. In this respect we interrogated our respondents and all had similar opinions that in order to detect those practice skilled professionals are needed and more than that the desire to engage in this demarche since it is not specified particularly in the law.When it comes to creative accounting schemes that our respondents could identify in their day to day work they shared similar views: items like profit overstatement and profit undervaluation, income tax and leasing can be included frequently in those schemes. On the other hand practices of creative accounting that include goodwill, provisions and developments costs are not found in a significant proportion in the Romanian economic environment.
A STUDY ON THE INTERACTION BETWEEN SCIENTIFIC RESEARCH AND PROFESSIONAL ACCOUNTING PRACTICE  [cached]
Ana Paula Batista da Silva,Ernani Ott
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: The aim of this study was to analyze the interaction between scientific research and professional accounting practice. In this exploratory study, as it examines a theme that has been little explored in Brazil, a quantitative approach was adopted and a survey was used as the data collection technique, supported by a research instrument with questions on aspects like: interest in and use of research; study and development of themes; means to disseminate the research; and causes of the gap between research and practice. Considering the objectives, it is classified as descriptive, since it was described how this interaction occurs. Data were analyze through factor analysis in R, resuming them in factors for further analysis, validated through the Kaiser-Meyer-Olkin (KMO) test and Bartlett’s sphericity yet. In conclusion, due to their different characteristics, it is natural that some distancing exists between research and accounting practice. This can be minimized though, among other factors, through professionals’ great interest in knowing and applying the research results in practice, and also by confirming that the most researched themes in accountancy are the themes of greatest interest in accounting professionals’ opinion. These results suggest that greater attention is due to the interaction and communication between the academy and accounting professionals, with a view to greater efficacy.
An Analysis of Perception and Perspectives of Geography Teachers With Reference to Professional Development  [cached]
S Tamilenthi,K Mohanasundaram
World Journal of Science and Technology , 2011,
Abstract: The present investigation is intended to study the professional development of geography teachers with reference to professional perception and perspectives of the teachers and how far it is lead to the students for their education. The scale of professional perception and professional perspective is constructed. Samples of 444 high schools geography teachers with normative survey and purposive sampling method. Suitable statistical techniques were applied to draw the appropriate result. The personal variables were studied with respect to gender, school location; medium of instruction, type of management, age group, and length of service and qualifications of Geography teacher is compared. The significant difference is found in medium of teaching and type of the management and found no significant in locality of the institution. There is a positive, significant correlation between the profession perception and profession commitments of geography teachers.
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