Rethinking the Future оf the Accounting Profession

2020 ◽  
Vol 12 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  
Keyword(s):  
Public Sector ◽  
Business Partner ◽  
Accounting Profession ◽  
The Public ◽  
The Future

The question regarding the future of the accounting profession is being raised more and more often. The most powerful professional accounting organizations are directing all their resources to study the problems of the future of accounting. The issues regard accounting as a whole, the profession, what types of personnel will be needed for business and the public sector, and possible effects of digitalization. It is argued that the role of the professional accountant is undergoing a dramatic transformation, that in the future she will assume the role of a strategic business partner in the organization and must therefore acquire new competencies. This paper outlines what these competences should be and how to gain them.

A Proposed Framework Emphasizing Auditor Reliability over Auditor Independence

2003 ◽  
Vol 17 (3) ◽  
pp. 257-266 ◽  
Author(s):  
Mark H. Taylor ◽  
F. Todd DeZoort ◽  
Edward Munn ◽  
Martha Wetterhall Thomas
Keyword(s):  
Public Interest ◽  
Auditor Independence ◽  
Public Confidence ◽  
Sufficient Condition ◽  
Necessary And Sufficient Condition ◽  
Accounting Profession ◽  
The Public ◽  
Necessary And Sufficient

This paper introduces an auditor reliability framework that repositions the role of auditor independence in the accounting profession. The framework is motivated in part by widespread confusion about independence and the auditing profession's continuing problems with managing independence and inspiring public confidence. We use philosophical, theoretical, and professional arguments to argue that the public interest will be best served by reprioritizing professional and ethical objectives to establish reliability in fact and appearance as the cornerstone of the profession, rather than relationship-based independence in fact and appearance. This revised framework requires three foundation elements to control subjectivity in auditors' judgments and decisions: independence, integrity, and expertise. Each element is a necessary but not sufficient condition for maximizing objectivity. Objectivity, in turn, is a necessary and sufficient condition for achieving and maintaining reliability in fact and appearance.

scholarly journals Where Does the World Historian Write From? Objectivity, Moral Conscience and the Past and Present of Imperialism

2011 ◽  
Vol 46 (3) ◽  
pp. 671-685 ◽  
Author(s):  
Richard Drayton
Keyword(s):  
Iraq War ◽  
Imperial History ◽  
The Public ◽  
The Past ◽  
Academic Subject ◽  
The World ◽  
The Future ◽  
Ethical Responsibilities

The contemporary historian, as she or he speaks to the public about the origins and meanings of the present, has important ethical responsibilities. ‘Imperial’ historians, in particular, shape how politicians and the public imagine the future of the world. This article examines how British imperial history, as it emerged as an academic subject since about 1900, often lent ideological support to imperialism, while more generally it suppressed or avoided the role of violence and terror in the making and keeping of the Empire. It suggests that after 2001, and during the Iraq War, in particular, a new Whig historiography sought to retail a flattering narrative of the British Empire’s past, and concludes with a call for a post-patriotic imperial history which is sceptical of power and speaks for those on the underside of global processes.

Role of an architect in projects involving EPC contracts

2021 ◽  
Vol 9 (4) ◽  
pp. 01-15
Author(s):  
Adyathan Dasyapu ◽  
Greeshmika Nagubilli ◽  
Jayanth V Kutcharlapati ◽  
Hari Prasad Guntuku ◽  
Shruti S Nagdeve
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Critical Points ◽  
Large Scale ◽  
Strong Relationship ◽  
Common Type ◽  
Qualitative Approach ◽  
Related Case ◽  
The Public

Purpose: Engineering, procurement, and construction (EPC) contracts are on their way to becoming the most common type of contract used by the private sector for large-scale infrastructure projects. Every project requires a strong relationship between all of the experts participating in EPC projects and the client. This relationship must be solidly established by an architect; otherwise, the project may fail for all parties involved, including the client, contractor, lenders, government, and others. The purpose of this study is to identify if the working of the EPC contracts is favourable for the architectural profession, and to identify the way in which the working could be improved. Methodology: A qualitative approach was applied to analyze the critical points of EPC contracts based upon reviews of related case studies from the public sector and supplementary interviews with professionals in the field. Main Finding: The architect's role in an EPC contract is not crucial and is equal to other stakeholders involved in the project. Also, EPC contractors have the power to dictate the workflow of the project and hence, architects might have to compromise in terms of the design, compensation, etc. Implications: It is very important for every project to have an outcome based on each stakeholders/consultants inputs specially on larger projects, this article is a step towards understanding the role of architects under an EPC contract as the future projects will come under its purview.  Novelty: The study is done under the lens of a newly graduated architect and not as any other professional, thereby trying to develop an understanding for fresh architects.

Hoe bereid zijn werkgevers om ouderen aan te nemen?

2015 ◽  
Vol 31 (3) ◽  
Author(s):  
Didier Fouarge ◽  
Raymond Montizaan
Keyword(s):  
Public Sector ◽  
Older Workers ◽  
Labor Costs ◽  
Job Applicant ◽  
The Public ◽  
Negative Opinion ◽  
Vignette Study ◽  
Younger Workers ◽  
Relative Productivity

How willing are employers to hire older workers? How willing are employers to hire older workers? In this article, we use a vignette study among employers in the public sector to investigate how the role of the job applicant’s age and employers’ views on productivity and the wages of older workers affect the likelihood that older applicants are hired. We find that the likelihood of being hired significantly decreases with the age of the applicant. A job applicant who is 60 years old, has a 41% lower chance of being hired than someone who is 35 years. Employers believe that the productivity of 55to 64-year-olds is lower and labor costs are higher than that of younger workers. However, a negative opinion on the labor costs of older workers has no significant impact on older applicants’ probability of being hired. A negative opinion of the employer on the relative productivity of older workers does substantially lower the probability that an older applicant will be hired.

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