scholarly journals Ethics in the profession of management accountants in literature and education in Poland

2016 ◽  
Vol 2016 (87(143)) ◽  
pp. 143-152
Author(s):  
Irena Sobańska ◽  
Ewelina Zarzycka
Keyword(s):  
Scientific Community ◽  
Management Accounting ◽  
Educational Programs ◽  
International Standards ◽  
Academic Education ◽  
Accounting Profession ◽  
Management Accountants ◽  
Community Supports

The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

scholarly journals LITERARY REVIEW ON THE ANTECEDENT OF ETHICAL DILEMMA IN MANAGEMENT ACCOUNTING PROFESSION

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Ferdianto Dwiputra ◽  
Elia Mustikasari
Keyword(s):  
Ethical Dilemma ◽  
Management Accounting ◽  
Study Data ◽  
Research Management ◽  
Accounting Profession ◽  
Ethical Decisions ◽  
Analysis Process ◽  
Management Accountants ◽  
The Many ◽  
Interest In Research

This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one’s intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics.

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Letters To The Editor ◽  
Management Accountants ◽  
Professional Dominance ◽  
The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

scholarly journals Training of Competitive Graduates Based on the Educational Standard of the ITMO University

2019 ◽  
Vol 28 (5) ◽  
pp. 9-17
Author(s):  
A. A. Shekhonin ◽  
A. O. Voznesenskaya ◽  
A. V. Bakholdin ◽  
O. A. Gavrilina
Keyword(s):  
Technological Development ◽  
Educational Programs ◽  
International Standards ◽  
Federal State ◽  
Industrial Companies ◽  
Educational Standard ◽  
Digital Network ◽  
Research Organizations ◽  
State Educational ◽  
New Generation

The paper presents the concept, structure and features ofITMOUniversity’s independently established educational standard of a new generation. The standard has been developed on the basis of Federal State Educational Standard of Higher Education 3++, professional and international standards of engineering education, foresight forecasts of world scientific and technological development. The harmonious intellectual, cultural and moral development, as well as the formation of a professionally competitive personality is ensured by the implementation in the educational programs of the ITMO Code. TheITMOUniversityhas created mechanisms for the formation of actual requirements for the preparation of competitive professionals demanded at an international level. The authors propose the design and implementation system of the educational programs based on integration of the fundamental classical technical education, enhanced development of the universal, common and professional competencies, and extended implementation of the modern theoretical and applied practice-oriented researches, which are supported an active participation of industrial companies and research organizations in educational activities. An interdisciplinary content of educational programs together with orientation to individualization of education and introduction of advanced educational technologies including design, digital, network etc. provides a stable technology platform to achieve the standard requirements for learning outcomes.

scholarly journals Evaluation of Educational programs provided to students with Disabilities  in Wadi Al- Dawasir Province in light of the international standards of special education: تقييم البرامج التربوية المقدمة لذوي الإعاقة بمحافظة وادي الدواسر في ضوء المعايير العالمية للتربية الخاصة

2020 ◽  
Vol 4 (28) ◽  
Author(s):  
Samar Youssef Ahmed Merghany, Hanadi Issa Muhanna Ibrahim
Keyword(s):  
Special Education ◽  
Students With Disabilities ◽  
Analytical Approach ◽  
Statistical Significance ◽  
People With Disabilities ◽  
Educational Programs ◽  
International Standards ◽  
Average Level ◽  
Educational Qualification ◽  
Education Indicators

The study aimed to evaluate the educational programs provided for students with disabilities in Wadi Al- Dawasir Province in the light of the international standards for special education. Descriptive analytical approach was used, The study sample consisted of (10) programs of special education. A questionnaire of evaluating the educational programs ,was used, "SPSS" was used to analyze the data; the results revealed: an average level of effectiveness for the programs provided for people with disabilities, which ranged between (2.0923) and (2.6154), and there were differences at the level of statistical significance (0.05) between the dimensions of special education indicators, there are statistically significant differences at the level (0.05) due to the following (type of disability, employer, educational qualification, years of experience, degree), The researchers recommend training teachers on educational programs in accordance with international standards.

scholarly journals Pre-conditions and Modern Development of Specialities in Physical Therapy and Ergo-therapy in Ukraine

2017 ◽  
pp. 10-15
Author(s):  
Yevhenij Іmas ◽  
Olena Lazarieva
Keyword(s):  
Physical Therapy ◽  
Occupational Therapy ◽  
Educational Programs ◽  
Physical Rehabilitation ◽  
The State ◽  
International Standards ◽  
Rehabilitation Services ◽  
Modern Development ◽  
Skilled Personnel ◽  
Knowledge And Practice

Topicality. The crisis situation of the state of Ukrainian population health lifts the level of rehabilitation of patients and persons with disability to the priority national problem. The state of rehabilitation services grant substantially depends on the skilled personnel providing. Research aim: on the basis of analysis of scientifically-methodical literature and normatively legal acts to investigate pre-conditions and modern trends of progress of physical therapy and occupational therapy specialities in Ukraine. Research results. The educational programs of specialists preparation on a physical rehabilitation have many defects, and preparation of specialists on occupational therapy is absent in our country absolutely. In accordance with normative acts physical therapy is the legal successor of physical rehabilitation in our country, but these concepts are not identical. The intensive process of forming of new specialities, criterias of accreditation, educational programs of retraining passes in Ukraine. Conclusions. Change of legal bases in the sphere of preparation and labour of physical therapeutists and ergotherapeutists, design of educational programs in accordance with international standards, is the first step on a way to quality development of these fields of knowledge and practice.

scholarly journals Medieval Bulgaria in the Context of Political Imagology

Slovene ◽  
2018 ◽  
Vol 7 (2) ◽  
pp. 527-537
Author(s):  
Irina Yu. Vashcheva ◽  
Dmitry A. Koryakov
Keyword(s):  
Scientific Community ◽  
Historical Perspective ◽  
Significant Contribution ◽  
International Standards ◽  
Significant Part ◽  
Scientific Level ◽  
Fields Of Study ◽  
Scientific Dialogue ◽  
Long Term Studies

The article is a review of the book written by the famous Bulgarian medievalist P. Angelov. The work under review is a collection of articles published in different years and divided into four thematic blocks: Serbian-Bulgarian relations, medieval Bulgarian diplomacy, Bulgarians as seen by their neighbours, and other nations as seen by the medieval Bulgarians. The authors of this review think highly of the book. A significant part of its articles was published in the last five years, but even the earlier articles have still not lost their relevance. The long-term studies of P. Angelov recreate a fairly clear and bright picture of military and diplomatic contacts of Bulgaria and Serbia, Bulgaria and Byzantium, Bulgaria and other countries of the region in a rather broad historical perspective. Some of the debatable assumptions made by the author do not in the least detract from the significance of the work, but, on the contrary, contribute to a constructive scientific dialogue. In general, the new collection of works by P. Angelov, without a doubt, is scientifically relevant, makes a significant contribution to important fields of study, meets the modern international standards of scientific level and will certainly be in demand in the Russian and European scientific community.

scholarly journals Corporate characteristics and leverage: evidence from Bangladesh

2018 ◽  
Vol 2 (1) ◽  
pp. 96-104 ◽  
Author(s):  
Md. Abdur Rouf
Keyword(s):  
Regression Models ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Securities And Exchange Commission ◽  
International Standards ◽  
Return On Assets ◽  
Content Type ◽  
Management Accountants ◽  
Time Period ◽  
Return On Sales

Purpose This paper aims to determine the influence of various corporate characteristics such as total assets (TA), total sales (TSE), return on assets (ROA), return on sales (ROS), liquidity and age on leverage of the listed non-financial companies in the Dhaka Stock Exchange (DSE). Design/methodology/approach A non-probability sampling technique has been used in this study, and the leverage of 106 companies listed in the DSE has been examined for the time period 2011-2015. Multiple regression models are used to estimate the influence of corporate characteristics on leverage and leverage is measured by the debt ratio, that is, total liabilities divided by total assets (TA). Findings The results obtained from the regression models show that TA, ROA and age are negatively and significantly related to the leverage of companies. Research limitations/implications Considering only non-financial companies as the sample is a limitation. Hence, the results may not extend across all listed companies in Bangladesh. The study explores only six corporate characteristics variables; other factors influencing the leverage of the firm such as the number of foreign shareholders, ownership structure and auditors’ opinion could be explored in further studies. Originality/value The finding of this study contributes to the regulators and enforcement agencies such as Institute of Cost and Management Accountants of Bangladesh (ICMAB), Institute of Chartered Accountants of Bangladesh (ICAB), the Securities and Exchange Commission (SEC) and the DSE. It will enable the regulatory agencies to aim at greater compliance with the local and international standards and also enforce penalties for non-compliance.

Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises

2021 ◽  
pp. 197-210
Author(s):  
Vera Savchenko ◽  
◽  
Iryna Smirnova ◽  
Nadiya Smirnova ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
International Standards ◽  
Special Importance ◽  
Accounting System ◽  
Managerial Accounting ◽  
Agricultural Enterprises ◽  
Modern Business ◽  
Business Entities ◽  
Time Changes ◽  
Definition Of

Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.

Educating management accountants as business partners

2019 ◽  
Vol 16 (4) ◽  
pp. 517-541
Author(s):  
Morten Jakobsen ◽  
Falconer Mitchell ◽  
Hanne Nørreklit ◽  
Mihaela Trenca
Keyword(s):  
Teaching Practice ◽  
Management Accounting ◽  
Accounting Education ◽  
Business Practices ◽  
Business Partner ◽  
Content Type ◽  
Business Partners ◽  
Pragmatic Constructivism ◽  
Ability To Act ◽  
Management Accountants

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

Sign in / Sign up

Export Citation Format

Share Document