scholarly journals Propuesta de estrategia académica basada en la deontología profesional para fortalecer las competencias axiológicas

2021 ◽  
Vol 1 (1) ◽  
pp. 40-53
Author(s):  
Yerardo Ortiz ◽  
Deivid Vargas ◽  
Luisedgar Velásquez
Keyword(s):  
Social Sciences ◽  
Professional Practice ◽  
Target Population ◽  
Quantitative Approach ◽  
Public Accounting ◽  
The Public ◽  
The University ◽  
Academic Strategy

La presente investigación surgió en vista de la necesidad de incorporar en el pensum de estudios de la carrera de Contaduría Pública de la Facultad de Ciencias Económicas y Sociales de la Universidad de Carabobo, una materia sobre Deontología Profesional, con el fin de formar a los estudiantes de manera integral con sólidos conocimientos y valores para afrontar el campo de trabajo con profesionalidad. Se planteó como objetivo primordial diseñar una estrategia académica para fortalecer el dominio de conocimiento en Deontología Profesional a los estudiantes de Contaduría Pública de la Universidad de Carabobo. La investigación asumió el enfoque cuantitativo, enmarcado en un diseño de campo y carácter descriptivo, apoyada con referencias bibliográficas-documentales. Como población objetivo, se enfocó en los estudiantes del décimo semestre de Contaduría Pública de la FACES-UC. A partir de ello se pudo concluir que la mayoría de los estudiantes de la carrera de Contaduría Pública de la FACES - Universidad de Carabobo no manejan ni conocen que es la deontología profesional, así como los códigos deontológicos y su importancia dentro del ejercicio profesional de la Contaduría Pública, lo cual lo limita en la realización de un ejercicio responsable, justo y honesto. ABSTRACT This research arose in view of the need to incorporate in the curriculum of the Public Accounting career of the Faculty of Economic and Social Sciences of the University of Carabobo, a subject on Professional Deontology, in order to train students comprehensively with solid knowledge and values to face the field of work with professionalism. The main objective was to design an academic strategy to strengthen the domain of knowledge in Professional Deontology for students of Public Accounting at the University of Carabobo. The research assumed the quantitative approach, framed in a field design and descriptive character, supported by bibliographic-documentary references. As a target population, it focused on students in the tenth semester of Public Accounting at FACES-UC. From this, it was possible to conclude that most of the students of the Public Accounting career at FACES - University of Carabobo do not handle or know what professional deontology is, as well as the deontological codes and their importance within the professional practice of the Public Accounting, which limits it in carrying.

scholarly journals PENGARUH KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Putri Ragillia Susanto ◽  
Siti Zubaidah
Keyword(s):  
Financial Performance ◽  
Quantitative Approach ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Debt Default ◽  
Positive Effect

This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool. The results showed that the financialperformance proxied by the calculation of financial ratios has no significant and negative effecton the acceptance of going concern audit opinion. Second, the company’s default debt has nosignificant and positive effect on the acceptance of going concern audit opinion. Finally, thereputation of the public accounting firm proxied at the scale of the public accounting firm has nosignificant and positive effect on the acceptance of going concern audit opinion.Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm

scholarly journals Leadership, Performance, and Reputation: A multi-method empirical view on the public and nonprofit sectors - Habilitation Synopsis

2019 ◽  
Author(s):  
Jurgen Willems
Keyword(s):  
Social Sciences ◽  
Social Economics ◽  
Leadership Performance ◽  
The Public ◽  
Management Concepts ◽  
Public Context ◽  
The University

This article is the synopsis to my cumulative Habilitation dissertation in the field of Management (Submitted and defended at the Faculty of business, economic and social sciences of the University of Hamburg; Department of Social Economics). This Habilitation dissertation combines eleven published articles for which the overall content relates to three interrelated concepts: leadership, performance, and reputation. Therefore, in this synopsis, I shortly introduce these concepts, and I clarify the academic contributions made by this Habilitation for these three concepts. Moreover, I explain how the public and nonprofit sectors form the unique setting to study these three management concepts. Studying these concepts in the nonprofit and public context has at least two major advantages.

African Studies Center, University of California, Los Angeles

1963 ◽  
Vol 1 (4) ◽  
pp. 531-532
Author(s):  
James S. Coleman
Keyword(s):  
Social Sciences ◽  
Los Angeles ◽  
Interdisciplinary Collaboration ◽  
African Studies ◽  
The Public ◽  
Graduate Teaching ◽  
The Social ◽  
Collaboration And Communication ◽  
The University ◽  
And Linguistics

The African Studies Center at U.C.L.A. was established in June 1959, with the following objects: to bring together scholars from all of the social sciences, the humanities, education, law, and linguistics; to provide a framework for interdisciplinary collaboration and communication; to promote the organisation and development of undergraduate and graduate teaching programmes; and to further research on African subjects by both staff and students. It also serves to provide liaison with other institutes, centres, and associations in the same field, and works to improve the University's resources of Africana. In addition to its academic and professional functions, the Center furthers interest in Africa among the University community and the public at large.

scholarly journals Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

2018 ◽  
Vol 2 (2) ◽  
pp. 366
Author(s):  
Herlin Herlin ◽  
Marlinda Sari
Keyword(s):  
Work Environment ◽  
Sampling Method ◽  
Accounting Students ◽  
Dominant Factor ◽  
Public Accounting ◽  
The Public ◽  
Professional Recognition ◽  
The University ◽  
Accounting Student ◽  
Public Accountant

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession

scholarly journals Estrategias educativas utilizadas en la carrera de Contabilidad Pública y Auditoría

2012 ◽  
Vol 10 (1) ◽  
pp. 87-97
Author(s):  
Martha Irene Laguna González ◽  
Maricela Espinoza Valerio ◽  
Eugenio Casimiro López Mairena
Keyword(s):  
Literature Review ◽  
Focus Groups ◽  
Successful Implementation ◽  
Educational Strategies ◽  
Public Accounting ◽  
Study Program ◽  
The Public ◽  
Qualitative And Quantitative ◽  
Individual Interviews ◽  
The University

El estudio ha destacado la adecuada aplicación de las estrategias educativas desarrolladas por el personal docente en la carrera de Contabilidad Pública y Auditoría en la Universidad de las Regiones Autónomas de la Costa Caribe Nicaragüense (URACCAN) recinto Nueva Guinea. El enfoque fue cuali-cuantitativo. La recopilación de información se hizo a través de entrevistas individuales, grupos focales, observación, encuesta y revisión documental. Han existido dificultades en las estrategias educativas entre los docentes, por lo cual es importante efectuar una revisión del currículo de la carrera de Contabilidad Pública y Auditoria, lo que permitiría rediseñarlo por competencias e incorporar estrategias con el fin de fortalecer la educación de los futuros profesionales. Summary The study has highlighted the successful implementation of educational strategies developed by teachers in the career of Accounting and Auditing at the University of the Autonomous Regions of the Nicaraguan Caribbean Coast (URACCAN) campus New Guinea. The approach was qualitative and quantitative. The information collected was done through individual interviews, focus groups, observation, survey and literature review. The review of the Public Accounting and Auditing study program intended to define the difficulties faced by teacher in their educational strategies, so as to improve strategies and competences development among students.

The Politics of Pronouncement: Notes on Publishing in the Social Sciences

1969 ◽  
Vol 39 (3) ◽  
pp. 558-570
Author(s):  
Thomas Cottle
Keyword(s):  
Social Sciences ◽  
Ethnic Groups ◽  
Communication Media ◽  
The Political ◽  
The Public ◽  
Political Implications ◽  
The Social ◽  
The University

Focussing on the estranged reaction of individuals to scholarly writings about their ethnic groups, Thomas Cottle explores a network of political implications surrounding publishing in the social sciences. This network extends from published content through the act of publishing itself. He describes the interactions of political motives, conceptions of the university, communication media, and the public to convey a sense of the political ramifications of publishing in the social sciences.

A Longitudinal Study of Occupational Therapy New Practitioners in Their First Years of Professional Practice: Preliminary Findings

1997 ◽  
Vol 60 (8) ◽  
pp. 338-342 ◽  
Author(s):  
Kim Atkinson ◽  
Barbara Steward
Keyword(s):  
Longitudinal Study ◽  
Occupational Therapy ◽  
Continuing Education ◽  
Professional Practice ◽  
Occupational Therapists ◽  
Early Years ◽  
Limited Information ◽  
East Anglia ◽  
The Public ◽  
The University

There is limited information in the public domain about the experiences of newly qualified occupational therapists during the early years of professional practice. This article presents the preliminary findings of a longitudinal study following the experiences of the first cohort of occupational therapy graduates from the School of Occupational Therapy and Physiotherapy at the University of East Anglia over the first 3 years of their professional practice. It addresses factors related to the graduates' choice of first post, their perceived level of preparation for practice and their involvement in continuing education.

scholarly journals The Effect of Competence, Independence, and Professional Auditors to Audit Quality

2017 ◽  
Vol 1 (1) ◽  
pp. 1-4
Author(s):  
Lia Dahlia Iryani
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountant

Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.

Founding the University of California at Irvine

2019 ◽  
pp. 183-214
Author(s):  
Ethan Schrum
Keyword(s):  
Social Sciences ◽  
Public Policy ◽  
Social Science ◽  
Policy Research ◽  
University Of California ◽  
Science Program ◽  
The Public ◽  
American Campus ◽  
The University ◽  
Brighter Future

Chapter 6 shows how the University of California at Irvine, planned under Kerr’s guidance, exemplified the instrumental university in its attempt to install perhaps the most pervasive high modern social science program ever attempted on an American campus. UC Irvine’s planners designed it to be a new kind of land-grant institution, in which social sciences replaced the agricultural sciences. Kerr and his colleagues placed tremendous expectations on interdisciplinary social science for leading humanity to a brighter future. This chapter tells how three related UC Irvine units—the Division of Social Sciences, the Graduate School of Administration, and the Public Policy Research Organization (PPRO)—attempted and failed to realize these expectations.

Plano de biossegurança do Departamento de Serviço Social da Universidade Federal do Amazonas – UFAM

2020 ◽  
Author(s):  
Heloísa Helena Corrêa da Silva ◽  
Carolina Cassia Batista Santos ◽  
Josiara Reis Pereira ◽  
Jefferson William Pereira ◽  
Lucilene Ferreira de Melo
Keyword(s):  
Social Sciences ◽  
Social Work ◽  
Technological Development ◽  
Human Beings ◽  
The Public ◽  
Classroom Activities ◽  
Human And Social Sciences ◽  
University Life ◽  
The University ◽  
University Council

It deals with the Biosafety Plan of the Department of Social Work - DSS of the Institute of Philosophy, Humanities and Social Sciences - IFCHS of the Federal University of Amazonas - UFAM, prepared by the Planning Commission of the Department of Social Work to the Biosafety Plan's Institute of Philosophy, Human and Social Sciences, instituted by Ordinance nº 5, of June 23, 2020, of the DSS. The presented Biosafety Plan provides guidance on measures to prevent the transmission of COVID-19 which apply to all workplaces and all people in the workplace and which include measures to prevent hygiene and social distance. It aims to preserve lives, aiming to reconcile the return of the presential and remote activities of the DSS / IFCHS, based on surveillance and monitoring, corroborating with the prevention of the spread of the new Coronavirus or Covid-19. Biosafety is understood here as the set of actions aimed at preventing, minimizing or eliminating risks inherent in administrative, teaching, research, extension, innovation, technological development and service provision activities, aiming at the health of human beings, animals , the preservation of the environment and the quality of the results. The plan seeks to cover the various peculiarities of university life, presents guidelines and instructions for the operation and development of classroom activities and distance from professors, administrative staff and students, in the IFCHS space, and, consequently, in the UFAM space. This Plan considers the different approaches for the different sectors of the University, when considering the public service surrounding the department and the institute mentioned and the nature of the activities developed in each sector, in the same way that the “University Biosafety Plan” considers. Federal do Amazonas against the disease pandemic by SARS-COV-2 (COVID-19) ”, approved at the University Council Meeting on July 14, 2020 (Resolution 003/2020 - CONSUNI).

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