Beyond bean counting: Establishing high ethical standards in the public accounting profession

1991 ◽  
Vol 10 (1) ◽  
pp. 45-56 ◽  
Author(s):  
Jeffrey R. Cohen ◽  
Laurie W. Pant
Keyword(s):  
Ethical Standards ◽  
Accounting Profession ◽  
Public Accounting ◽  
The Public

scholarly journals Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 189-201
Author(s):  
Jenniver Jenniver ◽  
Mortigor Afrizal Purba
Keyword(s):  
Undergraduate Students ◽  
Accounting Students ◽  
Accounting Profession ◽  
Public Accounting ◽  
Work Requirements ◽  
Policy Makers ◽  
The Public ◽  
New Ideas ◽  
Strongly Agree ◽  
Public Accountant

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

The Joint Effect of Unfavorable Supervisory Feedback Environments and External Mentoring on Job Attitudes and Job Outcomes in the Public Accounting Profession

2015 ◽  
Vol 27 (2) ◽  
pp. 53-76 ◽  
Author(s):  
Derek W. Dalton ◽  
Ann Boyd Davis ◽  
Ralph E. Viator
Keyword(s):  
Job Satisfaction ◽  
Turnover Intentions ◽  
Joint Effect ◽  
Role Clarity ◽  
Job Outcomes ◽  
Negative Effects ◽  
Accounting Profession ◽  
Public Accounting ◽  
The Public ◽  
Mentoring Support

ABSTRACT Unfavorable supervisory feedback environments (SFEs) occur when supervisors provide unhelpful, inconsistent, and inconsiderate feedback. This study investigates whether external mentoring (i.e., mentoring support that is provided by a superior who is external to the supervisor-subordinate relationship) can moderate (i.e., attenuate) the adverse effects of unfavorable SFEs that occur in the accounting profession. Based on a survey of 421 public accounting professionals, the results indicate that unfavorable SFEs are associated with lower job satisfaction and role clarity, which, in turn, lead to lower organizational commitment and higher turnover intentions. More importantly, the results also show that external mentoring moderates (i.e., attenuates) the negative effects of unfavorable SFEs on both role clarity and job satisfaction. Implications for research and practice are discussed.

Judges' attitudes toward the public accounting profession: An update

2010 ◽  
Vol 26 (1) ◽  
pp. 25-28
Author(s):  
Govind Iyer ◽  
Marianne Jennings
Keyword(s):  
Accounting Profession ◽  
Public Accounting ◽  
The Public

Critical thinking in the public accounting profession: aptitudes and attitudes

1998 ◽  
Vol 16 (3-4) ◽  
pp. 381-406 ◽  
Author(s):  
Charles P Baril ◽  
Billie M Cunningham ◽  
David R Fordham ◽  
Robert L Gardner ◽  
Susan K Wolcott
Keyword(s):  
Critical Thinking ◽  
Accounting Profession ◽  
Public Accounting ◽  
The Public

The Public Accounting Profession

1971 ◽  
Vol 14 (4) ◽  
pp. 475-491 ◽  
Author(s):  
Paul D. Montagna
Keyword(s):  
Accounting Profession ◽  
Public Accounting ◽  
The Public

An Historical Overview and Comparison of Women and African-Americans in the Accounting Profession: 1960s–1990s

2002 ◽  
Vol 2 (1) ◽  
pp. 41-67 ◽  
Author(s):  
Ida B. Robinson-Backmon ◽  
Leslie W. Weisenfeld
Keyword(s):  
African Americans ◽  
Historical Overview ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
Advancement Opportunities ◽  
The Public ◽  
The Past ◽  
The 1960S ◽  
Better Than

Although a reasonable body of research exists with respect to women and some for African-American accountants, no study has provided a comparison of both groups' experiences across similar periods. The purpose of this paper is to provide an historical overview and comparison of these two groups of accountants for the period 1960–1999 in an attempt to illuminate the reasons for their accomplishments and lack of accomplishments in the public accounting profession. A review of the 1960s indicates that although discrimination against women was evident, white females fared slightly better than African-Americans, who were virtually nonexistent in the U.S. public accounting profession (Hammond 1997). During the 1970s both groups were excluded from any meaningful participation and were discriminated against when employed in public accounting. An explanation for this phenomenon was provided in 1976, as a result of the Metcalf hearings, when the Big 8 accounting firms admitted that they had not sought out women and African-Americans in the past and indicated it would take time to train and develop these individuals to qualify for partnership levels (Wescott and Seiler 1986). While the number of women in the profession had increased dramatically by the 1980s the Big 8 firms' records with respect to women partners were among the worst when compared to other professions (Maupin 1991). By 1989 only 4.1 percent of partners were women and Big 8 Accounting firms showed very little interest in recruiting African-Americans, which led Mitchell and Flintall (1990, 59) to conclude that “although there are more black CPAs than in the past, proportionately blacks fare no better than they did in 1968.” During the 1990s the representation of African-Americans and women in top-level positions remained marginal since the ranks of partners, principals, directors, and senior managers continued to be filled primarily by white males (Kinard et al. 1998). Research with respect to both groups indicated that they thought their career advancement opportunities had been limited and by the end of 1999 women were still underrepresented in senior positions and African-Americans were still underrepresented at all levels in the public accounting profession.

Using organizational science to change the public accounting profession

1998 ◽  
Vol 17 (7) ◽  
pp. 516-525
Author(s):  
Lorraine M. Wright ◽  
Clarence Coleman ◽  
Hubert D. Glover
Keyword(s):  
Accounting Profession ◽  
Public Accounting ◽  
The Public ◽  
Organizational Science
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