scholarly journals Understanding Accounting Students Cultural Diversity And Its Implication Of The Interpretation Of IFRS

2012 ◽  
Vol 11 (4) ◽  
pp. 451
Author(s):  
Pieter W Buys ◽  
Danie Schutte ◽  
Panagiotis Andrikopoulos
Keyword(s):  
Cultural Context ◽  
Business Environment ◽  
Accounting Education ◽  
Accounting Students ◽  
Cultural Backgrounds ◽  
Global Business ◽  
University Campuses ◽  
Business Environments ◽  
The United Kingdom ◽  
Accounting Environment

In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. Several completed research projects conducted has revealed that culture often dictates the accounting environment and based thereupon, it is evident that culture is often closely integrated to accounting development, training and standard setting, as well as the application of accounting standards.This article considers the potential impact of diverse cultural backgrounds, as defined by the Hofstede and Gray methodologies on accountancy students in a cross-national inter-cultural context, including both developed and developing economical contexts. Using a sample consisting of final-year accounting students from two different university campuses in South Africa and a third university in the United Kingdom, our results suggest that culture does indeed play an important role on accounting education; and that it can also affect the acceptance, understanding and interpretation of accounting standards by these students.

scholarly journals A Consideration Of IFRS Education And Acceptance From Culturally Diverse Backgrounds: A South African Perspective

2011 ◽  
Vol 10 (12) ◽  
pp. 49
Author(s):  
Pieter W Buys ◽  
Danie Schutte
Keyword(s):  
South African ◽  
Culturally Diverse ◽  
Business Environment ◽  
Primary Objective ◽  
Cultural Dimensions ◽  
Accounting Education ◽  
Cultural Backgrounds ◽  
Global Business ◽  
African Context ◽  
The Impact

Accountancys double-entry bookkeeping system has spread throughout the world over the past 5 centuries. Within each country, local accountants have adopted accountancy practices to suit their unique environment. In the modern global business environment, this uniqueness makes cross-border financial statement comparisons difficult. A key objective of a globally acceptable set of accounting standards (such as IFRS), is to enhance such trans-national comparisons of corporate performances. However, research revealed that the influence of cultural backgrounds is a key contributing factor influencing accounting practices. It is evident that culture is a key concomitant of accounting development, including accounting education. Two globally recognized authors on the importance of culture in the work environment, Hofstede and Gray, developed cultural dimensions to gauge the cultural impact in a business environment. The primary objective of this research was to consider the impact of different cultural backgrounds, as measured by Hofstede and Gray on prospective accountants in South Africa, as an early adopter of IFRS. The results of the study suggest that culture will play an important role in accounting education and acceptance in the culturally diverse South African context.

Conceptualizing trust with cultural perspective in international business operations

2017 ◽  
Vol 24 (4) ◽  
pp. 1099-1118 ◽  
Author(s):  
Mian Ajmal ◽  
Petri Helo ◽  
Rassel Kassem
Keyword(s):  
International Business ◽  
Business Environment ◽  
Trust Building ◽  
Systematic Research ◽  
Cultural Issues ◽  
Cultural Perspective ◽  
Global Business ◽  
Content Type ◽  
Business Environments ◽  
Building Process

Purpose The growing international landscape of business has underlined the significance of multiculturalism and the novel challenges it brings to business implementation. The purpose of this paper is to draw attention of the readers toward how trust can be conceptualized and how trust-building process is affected in global business environments where more and more projects and businesses come into operation. Design/methodology/approach This research employs intensive literature review to conceptualize trust and develop a model of culture effects for trust building in global business environment. However, this study is presently explanatory in nature because no empirical evidence is provided. Findings Culture is a significant factor in building trust among global project stakeholders for the reason that trust is vital for developing a well-functioning long-term business relationship. The study highlighted that cultural differences among project teams can cause conflict, misunderstanding, and poor project performance. Research limitations/implications Future empirical research should investigate various scenarios, types of projects, cultures, and countries. Cultural issues are pretty sensitive, which have immediate association with trust-building process among international project stakeholders. Diminutive systematic research has been done on the cultural effects for trust building in international business context. The probe of how culture affects trust building efforts in global business environments remains unrequited. Originality/value This study adds value by creating awareness in the research community for undertaking a detailed and comprehensive research on this topic, and because of its originality, it serves as a foundation for future studies.

scholarly journals Information Technology (IT) Competencies Desired in New Accounting Graduates: A Survey in Jordanian Business Environment

2017 ◽  
Vol 12 (5) ◽  
pp. 202 ◽  
Author(s):  
Suleiman Mustafa EL-dalahmeh
Keyword(s):  
Information Technology ◽  
Business Environment ◽  
Accounting Education ◽  
Accounting Students ◽  
Continuous Change ◽  
Wide Range ◽  
Accounting Software ◽  
High Level ◽  
It Knowledge ◽  
Accounting Graduates

Accounting and information technology are closely related for many decades. Accounting was the domain of business that first adopted IT and made an extensive use of it. Nowadays the IT competencies desired by accountants were under a continuous change and evolution. Modern accountants are expected to have a high level of IT knowledge and skills and towards that direction the curriculum in accounting education have to adopt a wide range of modules in order to provide accounting students with the required competencies. The paper presents the results of a survey in Jordanian business environment regarding technological skills desired in new accounting graduates. The questions related to computer skills desired in new accounting graduates showed that spreadsheet knowledge was the most desired followed by accounting software, for casting packages as well as all the skills mentioned in the questionnaire ranged between the importance degree is very high and high.

Global Business Environment

2019 ◽  
pp. 1-24
Author(s):  
Vivence Kalitanyi
Keyword(s):  
Business Environment ◽  
The Other ◽  
Cultural Backgrounds ◽  
Global Business ◽  
Business Partners ◽  
The World ◽  
Information And Communication ◽  
National Boundaries ◽  
Impact Of Technology ◽  
The Impact

As globalization continues to be a reality around the world, the rules and context of business activity have been affected. Globalization increases the complexity of businesses and drives managers to be globally oriented. With globalization, people from various cultural backgrounds get together virtually and interact. National boundaries of countries are becoming less relevant. More significantly, the impact of technology and particularly information and communication technology (ITC), is the other characteristic aspect of the 21st century. ITC is essential in today's business and modern globalization as business partners are constantly in communication around the globe. This chapter discusses the effect of globalization and the global business environment as it is shaped by various economic and politic-economic blocks around the world.

scholarly journals Sustainable organizational development and reflection: A good combination?

2012 ◽  
Vol 9 (2) ◽  
pp. 364-375 ◽  
Author(s):  
Marita Naudé
Keyword(s):  
Organizational Development ◽  
Business Environment ◽  
Practical Implementation ◽  
Corporate Boards ◽  
Global Business ◽  
Business Environments ◽  
Short And Long Term ◽  
Innovative Resources ◽  
Past Experiences

In the current global business environment companies continually face a range of very complex and multi-faceted challenges. Consequently, directors, members of corporate boards and managers need to implement innovative resources, capabilities and strategies to ensure both short and long term success and survival. One possible strategy is a tridimensional approach to Sustainable Development (SD) which includes economic, social and environmental dimensions at an equal level combined with practical SD initiatives, programs and strategies. In addition, reflection is a crucial skill in fast changing business environments as managers and practitioners who use reflection take more thoughtful, purposeful and value-driven action. The author accepts that reflection is a deliberate and complex analytical process to integrate knowledge with the demands of the situation as part of innovative practice, to integrate past experiences and consider influence of future hopes and fears to open a range of possible alternatives while simultaneously taking into account other people’s perspectives. The paper highlights the possibility to combine SD and reflection and describes generic guidelines to enhance practical implementation and highlights both management and research implications relevant to a practical context.

INVESTIGATION OF AUDIT EXPECTATION GAP IN INDONESIA

2013 ◽  
Author(s):  
Widya Yulandari ◽  
Zaitul Zaitul ◽  
Daniati Puttri
Keyword(s):  
Test Sample ◽  
Business Environment ◽  
Accounting Education ◽  
Accounting Students ◽  
Five Dimensions ◽  
Four Dimensions ◽  
Expectation Gap ◽  
Independent Test Sample ◽  
Sample Test ◽  
Public Accountant

Audit Expectation Gap has been a phenomenal issue among professional and academician due to affecting the professionalism of public accountant. Audit Expectation Gap is a gap between what society expects the auditors to achieve and what they can be reasonably expected to accomplished (Salehi and Rostami, 2009). There is a lack of study of audit expectation gap in Indonesia business environment, especially study using the dimensions of competency and reliability. Therefore, there is a desired need to do more research in this area. Moreover, this study try to investigate the Audit Expectation Gap among public accountants and accounting students in West Sumatra, Indonesia. Audit Expectation Gap are measured by five dimensions, that are responsibility, independency, credibility, reliability and competency. The sample of this research consists of 85 respondents which are 37 auditors and 48 accounting students in Padang. see whether any differences perception toward the above dimensions among public accountant and accounting students, the independent test sample test is used and the result reveals that perception of four dimensions significantly differs. They are independency, credibility, reliability and competency of auditor. However, there is no significantly different perception toward responsibility. Therefore, it can conclude that audit expectation gap still occur in Indonesia contexts. As consequence, the practioners and government agency should take the initiatives to minimilise the gap through socialization and accounting education.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

scholarly journals SERVICE CREATION FOR RE-NORMALISING ESSENTIAL BUSINESS ENVIRONMENT: A PREVENTION BASED DIGITAL TECH APPROACH

2021 ◽  
Vol 1 ◽  
pp. 2631-2640
Author(s):  
Santosh Maurya ◽  
Tezuka Shin ◽  
Kentaro Watanabe ◽  
Hiroshi Nakagoe
Keyword(s):  
Work Environment ◽  
Digital Technology ◽  
Business Environment ◽  
Business Owners ◽  
Proof Of Concept ◽  
Business Environments ◽  
Digital Services ◽  
Service Creation ◽  
Prevention Through Design ◽  
After Effect

AbstractThis research investigates service creation in/after effect of coronavirus pandemic targeting the essential business environment. It follows prevention through design approach to facilitate business owners to maintain their business environments at low COVID contraction risks, for both customers and staff. The effectiveness of recommended prevention practices (like social distancing and hand-sanitising) is uncertain at public workplaces, simply due to inevitable workers and customers interactions. Such uncertainty, especially in cases of retail stores and hospitals, raises a need for the design of services and support systems for common/necessary public business activities to reduce the burden on people involved. This research investigates the risk-related metrics to realise such digital services, focussing on three types: congestion at the work environment, disinfection of store area/objects, and sanitisation of people and staffs involved. Based on this, a digital technology-based service COVSAFE was created and tested through a proof-of-concept implementation for a supermarket business environment. This implementation and its evaluations highlight the bottlenecks/challenges for realising this system in everyday scenarios.

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