BUILDING THE CANADIAN CHARTERED ACCOUNTANCY PROFESSION: A BIOGRAPHY OF GEORGE EDWARDS, FCA, CBE, LLD, 1861–1947

2000 ◽  
Vol 27 (2) ◽  
pp. 87-116 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
British Empire ◽  
Accounting Education ◽  
Financial Accounting ◽  
Education Programs ◽  
Accounting Profession ◽  
Public Accounting ◽  
Honorary Degree ◽  
Accounting Firms ◽  
The Social ◽  
Chartered Accountants

George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. He created one of the major Canadian public accounting firms (Edwards, Morgan & Co.). His contributions were recognized through awards such as the Commander of the Order of the British Empire, an honorary degree from Queen's University, and life memberships in the Institutes of Chartered Accountants of Alberta, Ontario, Manitoba, and Saskatchewan. This biography examines his role in shaping the federal/provincial structure of the accounting profession, the development of university-based accounting education programs, the separation of the management and the financial accounting professions, the communications strategies of the profession, and his contributions to government and bank accounting.

scholarly journals The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 1-7
Author(s):  
Mathius Tandiontong ◽  
Candra Sinuraya ◽  
Sondang Mariani Rajagukguk
Keyword(s):  
Corporate Governance ◽  
Education Level ◽  
Accounting Education ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Good Corporate Governance ◽  
Public Accounting Firms ◽  
Public Accountant

Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

scholarly journals The integration of information and information technology in accounting education: Effects on student performance

2017 ◽  
Vol 9 (2) ◽  
pp. 409-425 ◽  
Author(s):  
Anne-Marie Eloff
Keyword(s):  
Information Technology ◽  
Student Performance ◽  
Accounting Education ◽  
Financial Accounting ◽  
Technical Knowledge ◽  
Microsoft Excel ◽  
Core Subjects ◽  
Consolidation Model ◽  
Education Effects ◽  
Chartered Accountants

The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap, SAICA issued the Competency Framework in 2010 which requires, in addition to the technical knowledge that chartered accountants are best known for, pervasive skills that all chartered accountants should possess upon entering the profession. However, the integration of these pervasive skills with the technical core subjects taught to accountancy students is limited. This article investigated whether one of the listed pervasive skills (namely competency in information and information technology) can successfully be integrated with a technical core subject (namely financial accounting) in such a way that the technical knowledge of the student is improved due to the integration. A Microsoft Excel consolidation model was created and presented to students to complete. Formal assessments and a questionnaire were used to determine whether the completion of the Microsoft Excel consolidation model, affected students’ performance. The results showed that the completion of the consolidation model improved students’ understanding of financial accounting.

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.

Quality Monitoring Of The Accounting Profession: Are We Ready For Peer Review?

2003 ◽  
Vol 1 (1) ◽  
pp. 49-66 ◽  
Author(s):  
Normah Haji Omar ◽  
Mohd. Johari Alwi ◽  
Zaini Ahmad
Keyword(s):  
Quality Control ◽  
Peer Review ◽  
Strong Support ◽  
International Standards ◽  
Quality Monitoring ◽  
Internal Quality ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
Policies And Procedures

One of the main concerns of the accounting profession is to provide consistently high quality services. In line with this objective, the current study was conducted for three main purposes: to determine the level of internal quality control and documentation amongst public accounting practices in Malaysia; to examine the role of the Malaysian Institute of Accountants (MIA) in ensuring members’ compliance to the International Standards of Auditing (AI) on Internal quality and documentation, and to explore the potential of using peer review as a tool for monitoring the quality of public practices in Malaysia. The findings implied that the practitioners have satisfactorily adopted quality control policies and procedures as required by the International Auditing Standards. In addition, the public accounting firms were also found to have placed significant attention to the form and content of documentation as stipulated by the AIs. The potential of using peer review as a quality‐monitoring tool has strong support amongst the locally established public practices.

scholarly journals Relationship between Situational Inhibitors and Informal Learning amongst Accountants

2017 ◽  
Vol 3 (2) ◽  
pp. 179-185
Author(s):  
Abdul Wahab Syahir ◽  
Mohamad Hisyam Selamat ◽  
Ram Al-Jaffri Saad ◽  
Mohd. Amir Mat
Keyword(s):  
Informal Learning ◽  
Mail Survey ◽  
Working Environment ◽  
Learning Activities ◽  
Public Accounting ◽  
Accounting Firms ◽  
Research Findings ◽  
The Relationship ◽  
Chartered Accountants ◽  
Survey Approach

Purpose: Informal learning activities are important for chartered accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that situational inhibitors to the learning exist in their working environment. Thus, the objective of this research is to examine the relationship between situational inhibitors and informal learning activities amongst the accountants. Design/Methodology/Approach: A total of 260 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through mail survey approach and analysed using correlation analysis. Findings: The findings indicated that lack of time and lack of support from others inhibited the accountants' informal workplace learning activities. The evidence suggests that accountants who face these two constraints at the workplace, would be less likely to engage in informal learning activities. Implications/Originality/Value: This study adds to previous literature by testing the relationship between situational inhibitors and the accountants' informal learning activities. Practically, the research findings are critical for accounting profession in developing appropriate strategies to overcome the identified problems.

scholarly journals PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK

2017 ◽  
Vol 13 (2) ◽  
pp. 202
Author(s):  
Kurnia Kurnia
Keyword(s):  
Student Perceptions ◽  
Accounting Students ◽  
Work Experiences ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Significant Difference ◽  
Accounting Environment ◽  
Staff Experiences

The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.

scholarly journals PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK

2018 ◽  
Vol 13 (2) ◽  
pp. 199-218
Author(s):  
Kurnia Kurnia
Keyword(s):  
Student Perceptions ◽  
Accounting Students ◽  
Work Experiences ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Significant Difference ◽  
Accounting Environment ◽  
Staff Experiences

The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.

Sign in / Sign up

Export Citation Format

Share Document