Search results for: Accounting career
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 259

Search results for: Accounting career

259 Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions

Authors: Maria Mădălina Gîrbină, Nadia Albu, Cătălin Nicolae Albu

Abstract:

This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.

Keywords: Accounting career, students' perception, stereotypes.

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258 Teacher Professionalisation and Career Commitment

Authors: Fauziah Noordin, Rahmah Mohd Rashid, Rohani Ghani, Rasimah Aripin, , Zabani Darus

Abstract:

Overall, the findings of the present study suggest that teachers have low to moderate levels of professionalisation, high level of career identity and moderate levels of career resilience, and career planning. From the T-tests and F-tests conducted, it was found that gender has a significant impact on career identity whereas age and marital status have significant impact on career planning and also on career identity. The results indicate that there is a higher possibility of male teachers to leave the teaching profession than the female teachers. The result of the T-test on career identity in relation to gender supports this deduction in which female teachers have significantly higher career identity than their male counterparts. Marital status was also found to have a significant impact on career identity.

Keywords: Professionalisation, career identity, career resilience, career planning

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257 The Effects of an Online Career Intervention on University Students’ Levels of Career Adaptability

Authors: Anna Veres

Abstract:

People’s ability to adapt to a constantly changing environment is essential. Career adaptability is central to Career Construction Theory, where proper adaptation to new situations, changing environments, and jobs require adequate career development. Based on current career theories and the possibilities offered by digital technology, the primary goal of this study is to develop career adaptability through an online tool. Its secondary goal is to apply for an online career intervention program and explore its developmental possibilities. A total of 132 university students from the bachelor program took part in the study, from which 65 students received a four-week online career intervention, while 67 participants formed the control group. Based on the results, it can state that career adaptability can be developed, and there is a great demand and interest from university students to use career-related programs on online platforms. Career interventions should be performed online as well if there is suitable software and a well-constructed program. Limitations and further implications are discussed.

Keywords: career adaptability, career development, online career intervention, university student

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256 Perceptions on Accounting Career: A Study among the Secondary School Students in a Regional Kelantan State

Authors: Hezlina Mohd Hashim, Abdul Mutalib Embong, Zullina H. Shaari

Abstract:

This study analyses the perceptions of secondary school students about the accounting profession in Malaysia. Fifty five form three and form four students who are taking accounting/commerce subjects were met. Individual-s perception data were collected through questionnaires. The results at the secondary school level suggest that the stereotypical negative image of the accountant ends, with students expressing the positive view of the work of an accountant. There were also gender differences in perceiving the accounting profession. Overall, the results of the study suggest that we are now in line in projecting positive and accurate perceptions of the accounting profession to secondary school students.

Keywords: Perceptions, secondary school students, accounting profession, Malaysia.

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255 Career Counseling Program for the Psychological Well-Being of Freshmen University Students

Authors: Sheila Marie G. Hocson

Abstract:

One of the vital developmental tasks that an individual faces during adolescence is choosing a career. Arriving at a career decision is difficult and anxious for many adolescents in the tertiary level. The main purpose of this study is to determine the factors relating to career indecision among freshmen college students as basis for the formulation of a comprehensive career counseling program for the psychological well-being of freshmen university students. The subjects were purposively selected. The Slovin-s formula was used in determining the sample size, using a 0.05 margin of error in getting the total number of samples per college and per major. The researcher made use of descriptive correlational study in determining significant factors relating to career indecision. Multiple Regression Analysis indicated that career thoughts, career decisions and vocational identity as factors related to career indecision.

Keywords: career decisions, career guidance program, career thoughts, vocational identity

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254 Validation of the Career Motivation Scale among Chinese University and Vocational College Teachers

Authors: Wei Zhang, Lifen Zhao

Abstract:

The present study aims to translate and validate the Career Motivation Scale among Chinese University and vocational college teachers. Exploratory factor analysis supported a three-factor structure that was consistent with the original structure of career motivation: career insight, career identity, and career resilience. Confirmatory factor analysis showed that a second-order three-factor model with correlated measurement errors best fit the data. Configural, metric, and scalar invariance models were tested, demonstrating that the Chinese version of the Career Motivation Scale did not differ across groups of school type, educational level, and working years in current institutions. The concurrent validity of the Chinese Career Motivation Scale was confirmed by its significant correlations with work engagement, career adaptability, career satisfaction, job crafting, and intention to quit. The results of the study indicated that the Chinese Career Motivation Scale was a valid and reliable measure of career motivation among university and vocational college teachers in China.

Keywords: Career motivation scale, Chinese university and vocational college teachers, measurement invariance, validation.

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253 A Study on the Differences of Academic Achievement, Self-Efficacy, and Engineering Self-Efficacy with Gender of Engineering Students

Authors: Seung hee Kang, Jee-Hong Kim, Ji Seong Jang,

Abstract:

The purpose of this study was to investigate relationships between satisfaction with major and career decision efficacy and career attitude maturity of engineering college students by performing correlation analysis. Gender differences in between satisfaction with major and career decision efficacy and career attitude maturity were also examined by T-test. The results T-test revealed gender differences in only career decision efficacy. Male Students scored significantly higher than did female students on career decision efficacy and satisfaction with major. The results of correlation analysis showed a) satisfaction with major were significantly associated with career decision efficacy, b) satisfaction with major were significantly associated with career attitude maturity, and c) career decision efficacy were significantly associated with career attitude maturity. As a result,we found the importance of satisfaction in engineering college students- major studies when deciding their career.

Keywords: Satisfaction with major, career decision efficacy, career attitude maturity, engineering college student.

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252 Case Study: Linking Career Education to University Education in Japan

Authors: Kumiko Inagaki

Abstract:

Japanese society is experiencing an aging population and declining birth rate along with the popularization of higher education, spread of economic globalization, rapid progress in technical innovation, changes in employment conditions, and emergence of a knowledge-based society. Against this background, interest in career education at Japanese universities has increased in recent years. This paper describes how the government has implemented career education policies in Japan, and introduces the cases of two universities that have successfully linked career education to university education in Japan.

Keywords: Career Education, Employability, Higher Education, Japanese University, University Education.

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251 Effects of Retaining Skillful Employees on the Career Management: A Field Study

Authors: Mehmet Altinoz

Abstract:

Enterprises need a strategic plan to retain their skillful employees and provide their career management, sustain their existence, to have growth and leadership qualities, to reach the objectives to increase the value of the enterprise and to not to be affected from changing demographic structure. In the cases when the long term career expectations of skillful employees are in integrity with the enterprise’s interests, skill management process is directly related to the career management. With a long term plan, the enterprises should cover the labor force need that may arise in the future by using systematic career development programs and be prepared against developments for all times. Skill management is considered as a practice with which career mobility is planned for the skillful employee to be prepared for high level positions. Career planning is the planning of an employee’s progress or promotion within an organization for which he works by developing his knowledge, skills, abilities and motives. Career planning is considered as an individual’s planning his future and the position which he wants to have, the area which he want to work in, the objectives which he want to reach. With the aim of contributing the abovementioned discussion process, career management concept and its perception manner are examined in this study in a comparative manner.

Keywords: Skill management, career management, skill, back up, human resources management.

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250 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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249 Relationship with Immediate Superior, Leadership, and Career Success of Managers

Authors: L. N. A. Chandana Jayawardena, Ales Gregar

Abstract:

Occupational Self Efficacy (OSE) reflects the conviction of a person’s ability to fulfill his job related behavior at a perfectly acceptable level to the employer. Transformational leadership improves followers’ commitment by influencing their needs, values, and self-esteem. Employees also develop a dyadic relationship with their immediate superiors. Study was conducted amongst one hundred and twenty two (122) bank managers in Sri Lanka. They were selected based on multi-stage (seniority in the hierarchy, gender, department-wise etc.) stratified random sampling. Major objectives of this study were to analyze the impact of Transformational leadership style, and OSE along with Sociodemographic factors, and Career, Job and Organizational experience, to the Career satisfaction of managers. SPSS software was used for parametric and non-parametric statistical analyses. Career satisfaction had positive impacts with their Transformational leadership style, and their relationships with the immediate superior. Impact of sociodemographic factors, and career exposure to career satisfaction was assessed.

Keywords: Career success, Relationship with immediate superior, Transformational leadership.

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248 Accounting Research from the Globalization Perspective

Authors: Paul Diaconu, Nicoleta Coman

Abstract:

This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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247 Personal Factors and Career Adaptability in a Call Centre Work Environment: The Mediating Effects of Professional Efficacy

Authors: Nisha Harry

Abstract:

The study discussed in this article sought to assess whether a sense of professional efficacy mediates the relationship between personal factors and career adaptability. A quantitative cross-sectional survey approach was followed. A non–probability sample of (N = 409) of which predominantly early career and permanently employed black females in call centres in Africa participated in this study. In order to assess personal factors, the participants completed sense of meaningfulness and emotional intelligence measures. Measures of professional efficacy and career adaptability were also completed. The results of the mediational analysis revealed that professional efficacy significantly mediates the meaningfulness (sense of coherence) and career adaptability relationship, but not the emotional intelligence–career adaptability relationship. Call centre agents with professional efficacy are likely to be more work engaged as a result of their sense of meaningfulness and emotional intelligence.

Keywords: Call centre, professional efficacy, career adaptability, emotional intelligence.

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246 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

Abstract:

The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: Accounting information quality, Financial Statements, Czech Republic.

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245 Goodwill in the Current Greek Accounting Environment

Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos

Abstract:

The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.

Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law

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244 Millennials' Career Expectations: Exploring Attitudes and Individual Differences

Authors: Lovorka Galetić, Maja Klindžić, Ivana Načinović Braje

Abstract:

Generation Y individuals or Millennials are known for their unique views, work values and motivational needs which implies that, in order to attract and retain those individuals, activities in the area of career management should be given special attention by HRM managers. After a theoretical background on Millennials’ life and work attitudes, an empirical research on career preferences of Millennials in Croatia was described. Empirical research was conducted among 249 members of generation Y. The data analysis revealed that respondents generally perceive promotion opportunities as the most important career aspect; however, job security and work-life balance are almost as important. Furthermore, it was shown that Generation Y is not necessarily a homogenous group. More precisely, women assign greater importance than men to work-life balance and job security. Therefore, HRM managers should adapt career planning activities not only with respect to generational preferences, but individual characteristics as well.

Keywords: Career, individual differences, millennials, work values.

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243 Female Executive Career Success and Satisfaction in Bangkok, Thailand

Authors: Nipon Sasithornsaowapa

Abstract:

The objective of this research was to study the career success and the satisfaction of female executives working for schools in Bangkok, Thailand. This paper drew upon the survey data collected from 68 female executives. The survey conducted in on Bangkok schools. The statistics utilized in this paper included percentage, mean, standard deviation as well as t-test. The findings revealed that the majority of samples had more than 30 years of experience, held a master degree, and had an average income of less than 40,000 baht. The majority of respondents worked not more than 50 hours per week. In addition, the mean score revealed career development was ranked as their number one career satisfaction and having a job related to education was ranked as their number one job satisfaction. Also, the mean score of all categories of satisfaction was 4.61 with standard deviation of 1.677 which indicated that female executive level of satisfaction was high. In terms of the subjectivity career success, the hypothesis testing’s result disclosed that female executives with different married status had a difference in their job satisfaction which was significant at the 0.05 confidence level.

Keywords: Female executives, Career Success, Satisfaction.

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242 Moving from Rule-based to Principle-based in Public Sector: Preparers' Perspective

Authors: Roshayani Arshad, Normah Omar, Siti Fatimah Awang

Abstract:

The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.

Keywords: Accrual accounting, principle-based accounting, public sector, rule-based accounting.

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241 The Change in Management Accounting from an Institutional and Contingency Perspective: A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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240 Analysis of Career Support Programs for Olympic Athletes in Japan with Fifteen Conceptual Categories

Authors: Miyako Oulevey, Kaori Tsutsui, David Lavallee, Naohiko Kohtake

Abstract:

The Japan Sports Agency has made efforts to unify several career support programs for Olympic athletes prior to the 2020 Tokyo Olympics. One of the programs, the Japan Olympic Committee Career Academy (JCA) was established in 2008 for Olympic athletes at their retirement. Research focusing on the service content of sport career support programs can help athletes experience a more positive transition. This study was designed to investigate the service content of the JCA program in relation to athletes’ career transition needs, including any differences of the reasons for retirement between Summer/Winter and Male/Female Olympic athletes, and to suggest the directions of how to unify the career support programs in Japan after hosting the Olympic Games using sport career transition models. Semi-structured interviews were conducted and analyzed the JCA director who started and managed the program since its inception, and a total of 15 conceptual categories were generated by the analysis. Four conceptual categories were in the result of “JCA situation”, 4 conceptual categories were in the result of “Athletes using JCA”, and 7 conceptual categories were in the result of “JCA current difficulties”. Through the analysis it was revealed that: the JCA had occupational supports for both current and retired Olympic athletes; other supports such as psychological support were unclear due to the lack of psychological professionals in JCA and the difficulties collaborating with other sports organizations; and there are differences in tendencies of visiting JCA, financial situations, and career choices depending on Summer/Winter and Male/Female athletes.

Keywords: Career support programs, causes of career termination, Olympic athlete, Olympic committee.

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239 Accounting Information Systems of Kuwaiti Companies: Obstacles and Barriers

Authors: Haya Y Alobaid

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The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies.

Keywords: Accounting information systems, obstacle, barriers, electronic commerce, Kuwait companies.

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238 UK GAAP and IFRS Standards: Similarities and Differences

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: Accounting, UK GAAP, IFRS, similarities, differences.

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237 Can Career Advancement and Job Security Act as Collaterals for Commitment? Evidence from the Hotel Industry of Malaysia

Authors: Aizzat Mohd. Nasurdin, Noor Hazlina Ahmad, Cheng Ling Tan

Abstract:

This study aims to examine the role of career advancement and job security as predictors of employee commitment to their organization. Data was collected from 580 frontline employees attached to two departments of 29 luxury hotels in Peninsular Malaysia. Statistical results using Partial Least Squares technique provided support for the proposed hypotheses. In view of the findings, theoretical and practical implications are discussed.

Keywords: Organizational commitment, career advancement, job security, frontline employees, luxury hotels, Malaysia.

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236 The Influences of Accountants’ Potential Performance on Their Working Process: Government Savings Bank, Northeast, Thailand

Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.

The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: Influence, Potential Performance, Success, Working Process.

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235 Accounting Policies in Polish and International Legal Regulations

Authors: Piotr Prewysz Kwinto, Grażyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: Accounting policies, International Financial Reporting Standards, Financial statement, Method of measuring.

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234 The Libyan Accounting Profession

Authors: Bubaker F. Shareia

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The aim of this paper is to trace the historical development of the accounting profession in Libya, in order to identify challenges facing the profession as the country moves from a closed to emerging economy. The study is based on a literature review and archival research. Accounting information has a vital role to play in the achievement of economic goals in developing and emerging economies, but a well qualified accounting profession is required. In the context of institutional instability and unique cultural factors, the accounting profession in Libya faces educational and legal challenges if it is to achieve its potential in assisting the country to reach its economic goals. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of historic factors on the accounting profession in emerging economies. Centrally planned economies require a body of well trained professional accountants if they are to emerge onto the global economic arena. Studies on the accounting profession have focused primarily on those in developed economies, where the need for meaningful accounting information for decision making is taken for granted and there is a well trained, professional workforce. This study of the profession in an emerging economy highlights the efforts that will be needed to ensure the contribution of the profession to the economic wellbeing of other emerging economies.

Keywords: Accounting profession, developing countries, culture, planned economy, emerging economy.

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233 The Relationships between Human Resource Management and Entrepreneurship: Case Study SME in Thailand

Authors: Bella Llego

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This study aims to investigate the relationships between human resource management and entrepreneurship in the view of owner-managers and employees, and among employees with in the SME in Thailand. The research method used qualitative method to confirm the phenomenology interest with top management position which women are regarding their career path by using purposive sampling method. The results showed that human resources management has positive relate with the corporate entrepreneurship are including the recruitment process, training worker, professional career development and reward system impact to entrepreneur’s knowledge and innovation of corporate entrepreneurship in respectively to bring a very reliable way. Then, the key informant suggested that women’s career experiences predisposed them to find an alternative route for entrepreneurship, despite having achieved top management. The understanding factors that successfully contribute to the development of women entrepreneurs from career development perspective are critical endeavour for any type of organization as well.

Keywords: Entrepreneurship, firm performance, human resource management, work efficiency.

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232 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework

Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: Accounting, Islamic accounting, conventional accounting, corporate reporting.

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231 Internal Accounting Controls

Authors: Alireza Azimi Sani , Shahram Chaharmahalie

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Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

Keywords: Internal controls, risk assessment, financial management.

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230 The Impact of ERP Systems on Accounting Processes

Authors: Despina Galani, Efthymios Gravas, Antonios Stavropoulos

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Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.

Keywords: Advanced Accounting Practices, EnterpriseResource Planning, Management Accounting.

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