scholarly journals Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education

2021 ◽  
Vol 4 (2) ◽  
pp. 1607-1617
Author(s):  
Saikou Gassama ◽  
Tjiptohadi Sawarjuwono ◽  
Hamidah Hamidah
Keyword(s):  
School System ◽  
Ethical Problem ◽  
Codes Of Ethics ◽  
Accounting Education ◽  
Accounting Ethics ◽  
Ethical Challenges ◽  
Accounting Profession ◽  
Islamic Ethics ◽  
Good System ◽  
Ethical Concept

There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.

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.

The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher
Keyword(s):  
20Th Century ◽  
American Association ◽  
Accounting Education ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Advisory Services ◽  
University Instructors

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.

To be or not to be: an investigation of accounting students’ career intentions

2015 ◽  
Vol 57 (3) ◽  
pp. 360-376 ◽  
Author(s):  
Zauwiyah Ahmad ◽  
Hishamuddin Ismail ◽  
R. N. Anantharaman
Keyword(s):  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Career Intentions ◽  
Extrinsic Rewards ◽  
Content Type ◽  
Internship Experience ◽  
Student Cohorts ◽  
New Finding ◽  
Changes Over Time

Purpose – The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach – Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed. Findings – In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions. Research limitations/implications – It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions. Practical implications – Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession. Originality/value – The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.

scholarly journals PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Lydia Setyawardani
Keyword(s):  
Team Work ◽  
Accounting Education ◽  
Accounting Profession ◽  
Senior Students ◽  
Junior Students

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.

scholarly journals The Effect Of Gender And Knowledge On Students Impressions Of Accountants In The Post-Enron Era

2011 ◽  
Vol 7 (5) ◽  
Author(s):  
Steven C. Hunt ◽  
Robert C. Intrieri ◽  
A. Anthony Falgiani ◽  
Marie T. Papini
Keyword(s):  
College Students ◽  
High School ◽  
Gender Differences ◽  
Accounting Education ◽  
Accounting Students ◽  
Strongly Correlated ◽  
Accounting Profession ◽  
News Reports ◽  
Two Factors

This study examines college students’ impressions of accountants from various sources. It extends previous research on students’ impressions of accountants by analyzing impressions after Enron, gender differences in impressions, and the effect of knowledge on impressions and adding news reports as an impression source. Students rated their impressions of accountants when they selected a major on each of 30 characteristics (such as ethical, versatile, and exciting) from each of four sources, plus a general rating. When qualities were combined into two factors, Professionalism and Personability, accountants were seen as professional, but not particularly personable. In many areas, finance majors had impressions of accountants equal to or higher than those of accounting students, while other majors had significantly lower impressions of accountants. News reports did not significantly influence students’ views of accountants. Knowledge was strongly correlated with impressions. Accounting students had the lowest knowledge of accountants from news reports and movies/TV of any major. Females held more positive impressions of accountants than did males. Implications for various groups, including college and high school accounting education and the accounting profession, are discussed.

scholarly journals Business and Marketing Ethics in Islam: A Conceptual Study

2020 ◽  
Vol 1 (2) ◽  
pp. p10
Author(s):  
Mohiuddin M. G. ◽  
Md. Juwel Ahmed Sarker
Keyword(s):  
Content Analysis ◽  
Business Ethics ◽  
Secondary Data ◽  
Marketing Ethics ◽  
Islamic Ethics ◽  
Related Literature ◽  
Recruitment Practices ◽  
Ethical Concept ◽  
Conceptual Study ◽  
The Universe

Islamic ethics positions men in relation to Allah, his own self and the universe. Interest about Islamic ethics in business and marketing practices has been growing among the various segments of populations including academics, manufacturers, consumers, workers, and mass people. The present study aimed at exploring the ethical concept of business and Marketing in Islam. As the study is a conceptual in nature, it is mainly based on content analysis and used secondary data and information. To attain the objectives, the study consulted Holy Qur’an, different books of Hadith, journal and related literature. The study revealed that, the principle of faithful observance of contracts, abstaining from false advertising and mis-presentation, accurate measurement, non-indulgence in hoarding and profiteering, avoiding destruction of surplus produce, prohibition of interest and unlawful trade, fair and just recruitment practices, brotherly treatment of workers, protection from environmental pollution, are only illustrative of business ethics in Islam. This study also emphasizes the necessity of further study on the implications of Islamic principles in the context of present-day business and marketing situation so that these principles could be operationalized.

scholarly journals Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions

2018 ◽  
Vol 8 (1) ◽  
pp. 18-27
Author(s):  
Mustafa Uçar ◽  
Cevdet Kızıl ◽  
Oğuzhan Oğuz
Keyword(s):  
Ethics Education ◽  
Accounting Education ◽  
Accounting Ethics ◽  
Certified Public Accountants ◽  
Public Authorities ◽  
Accounting Professionals ◽  
Research Findings ◽  
Public Accountants ◽  
To Come ◽  
Education In Turkey

Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, accounting occupation doesn’t have a professional identity in Turkey. Also, accounting education given in universities is perceived as inadequate. The leading reason why accounting professionals are only considered as bookkeepers in Turkey is knowledge defficiencies. The main motivation behind choosing the accountant career path is commercial (monetary). The leading reason for lack of confidence against accountants in Turkey is ignorance of accounting ethics. Lack of practice is the leading deficiency concerning accounting education in Turkey. This is followed by insufficient accounting ethics education. Leading problems of accounting professionals in Turkish business life are economical. Our literature review shows that, expectations from public authorities, professional accounting chambers and bodies increase to solve the problems of accounting professionals. Thus, the suggested solutions by this study to eliminate determined problems of accounting professionals should be evaluated and considered by public authorities, professional accounting chambers and bodies. Moreover, effective communication, coordination and agreement on legal arrangements must be present among accounting professionals, chambers, bodies and public authorities to solve the problems of accounting professionals residing in Istanbul, Turkey.

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