scholarly journals THE ROLE, POSITION AND CERTIFICATION OF MANAGEMENT ACCOUNTANTS

2021 ◽  
Vol 14 (28) ◽  
Author(s):  
Ljiljana Ž. Tanasić ◽  
Teodor M. Petrović
Keyword(s):  
Bosnia And Herzegovina ◽  
Public Perceptions ◽  
Professional Organizations ◽  
Ethical Standards ◽  
International Mobility ◽  
Management Accountant ◽  
Management Accountants ◽  
Professional Requirements ◽  
Role Position

There are many questions about the role of accountants in the age of globalization, the greatest achievement and growing international mobility of capital, commodities, ideas and people. The role of a management accountant has become significant, not only at the corporate level but also nationally and internationally. His position has primarily undergone metamorphosis from a numerical reporter to a senior information decision support specialist, business management partner, internal consultant, organizational educator, etc. The certification of management accountants stems from the understanding and the need for this responsible profession to be of a licensed nature associated with very high educational and professional requirements in countries with advanced accounting. The certification of accountants and auditors is envisaged in Bosnia and Herzegovina, while there is currently no specific certification for a certified management accountant. The accounting profession has developed its ethical standards, which have been adopted in Bosnia and Herzegovina, and also apply to management accountants. However, the specific role of management accounting has led to the codification of the Standards of Ethical Conduct for Management Accountants by professional organizations. The aim of the paper was to investigate the role and place of management accountants, their challenges and public perceptions, as well as the certification and ethical standards for management accountants in countries with advanced accounting and in Bosnia and Herzegovina. The results showed that the situation in countries with advanced accounting and in Bosnia and Herzegovina is significantly different, and Bosnia and Herzegovina must improve the guidelines it relies on, take on the practices of others who have made significant progress in this area, and to set goals to pursue.

scholarly journals PENGARUH KOMITMEN MANAJEMEN PUNCAK DAN PERAN AKUNTAN MANAJEMEN TERHADAP SISTEM INFORMASI LINGKUNGAN DAN DAMPAKNYA KEPADA KINERJA LINGKUNGAN

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Toto Kurniawan ◽  
Ririn Breliastiti
Keyword(s):  
Information System ◽  
Environmental Performance ◽  
Environmental Information ◽  
Environmental Data ◽  
Top Management ◽  
Management Accountant ◽  
Management Accountants ◽  
Management Commitment ◽  
Top Management Commitment

<p>Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.</p><p><br />Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting</p>

scholarly journals The role of management accountant in enterprises operating in Poland

2017 ◽  
pp. 0-0
Author(s):  
Ewelina Zarzycka
Keyword(s):  
World Literature ◽  
Management Accounting ◽  
Developed Countries ◽  
Business Partners ◽  
Management Accountant ◽  
Management Accountants ◽  
Starting Point ◽  
Short Period ◽  
Eastern European Countries

The role of management accountant in enterprises operating in Poland The short period of the functioning of management accounting in enterprises operating in Central and Eastern Europe may suggest that advanced professional models identified by management accounting researchers and described in world literature have not developed in this region. The main objective of the study was to identify the role of a management accountant in enterprises operating in Poland as compared to international solutions. The set objective has been met thanks to the analysis of the information includ-ed in job offers seeking management accountants. The obtained results show that in enterprises operating in Poland, management accountants play the role of in-house business consultants strongly oriented towards matters of the organisations for which they work. However, they do not participate in the deci-sion-making processes on equal terms with other managers, which means that they are not business partners yet. The study broadens the existing state of knowledge by adding a description of the current level of development of the role of management accountants in Poland as compared to the concepts considered to be models in developed countries. It is also a starting point for further, more detailed re-search on the development of this profession in Central and Eastern European countries, which to date has not been a subject of research. null

scholarly journals THE ROLE OF INTERNATIONAL AND PROFESSIONAL ORGANISATIONS’ IN DEFINING STATE-OWNED ENTERPRISES

2020 ◽  
Author(s):  
Ioana Andreea Ciolomic ◽  
◽  
Ioana Natalia Beleiu ◽  
Keyword(s):  
World Bank ◽  
International Organizations ◽  
Essential Role ◽  
Professional Organizations ◽  
Management Accountants ◽  
Unique Definition ◽  
Points Of View ◽  
Definition Of ◽  
National Economies

owned enterprises (SOEs) have an essential role in national economies worldwide, but regardless of their acknowledged contribution to the global markets, divergent opinions and approaches can be observed when defining and characterizing these entities. On the other hand, international organizations such as OECD, International Monetary Fund, European Commission, United Nations, World Trade Organizations, World Bank, Asian Development Bank, and professional organizations such as IPSASB and Chartered Institute of Management Accountants have an essential role in SOEs' activity. One of the biggest challenges that professional bodies have nowadays is to find a unique definition to match the need of practitioners and capture the complexity of SOEs. Even if there can be identified some common approaches between academicians, international, and professional organizations, there are some delicate areas that require substantial efforts for clarifications. The paper addresses this topic, aiming to clarify the main aspects concerning the definition of SOEs from international and professional organizations' points of view based on qualitative research methods.

Child and Adolescent Suicides in Bosnia and Herzegovina Before and After the War (1992–1995)

Crisis ◽  
2010 ◽  
Vol 31 (3) ◽  
pp. 160-164 ◽  
Author(s):  
Almir Fajkic ◽  
Orhan Lepara ◽  
Martin Voracek ◽  
Nestor D. Kapusta ◽  
Thomas Niederkrotenthaler ◽  
...  
Keyword(s):  
Bosnia And Herzegovina ◽  
Age Differences ◽  
Suicide Risk ◽  
Child And Adolescent ◽  
Youth Suicide ◽  
Southeastern Europe ◽  
Suicide Rates ◽  
Before And After ◽  
Sex And Age Differences

Background: Evidence on youth suicides from Southeastern Europe is scarce. We are not aware of previous reports from Bosnia and Herzegovina, which experienced war from 1992 to 1995. Durkheim’s theory of suicide predicts decreased suicide rates in wartime and increased rates afterward. Aims: To compare child and adolescent suicides in Bosnia and Herzegovina before and after the war. Methods: Data on youth suicide for prewar (1986–90) and postwar (2002–06) periods were analyzed with respect to prevalence, sex and age differences, and suicide methods. Suicide data from 1991 through 2001 were not available. Results: Overall youth suicide rates were one-third lower in the postwar than in the prewar period. This effect was most pronounced for girls, whose postwar suicide rates almost halved, and for 15–19-year-old boys, whose rates decreased by about a one-fourth. Suicides increased among boys aged 14 or younger. Firearm suicides almost doubled proportionally and were the predominant postwar method, while the most common prewar method had been hanging. Conclusions: The findings from this study indicate the need for public education in Bosnia and Herzegovina on the role of firearm accessibility in youth suicide and for instructions on safe storage in households. Moreover, raising societal awareness about suicide risk factors and suicide prevention is needed.

Leading Professionals

2017 ◽  
Author(s):  
Laura Empson
Keyword(s):  
Mergers And Acquisitions ◽  
Distributed Leadership ◽  
Investment Banks ◽  
Professional Organizations ◽  
Power Dynamics ◽  
Consulting Firms ◽  
Complex Power ◽  
Plural Leadership ◽  
External Stimuli

This book analyses the complex power dynamics and interpersonal politics that lie at the heart of leadership in professional organizations, such as accounting, law, and consulting firms, investment banks, hospitals, and universities. It is based on scholarly research into many of the world’s leading professional organizations across a range of sectors, including interviews with over 500 senior professionals in sixteen countries. Drawing on the latest academic theory to analyse exactly how professionals in organizations come together to create ‘leadership’, it provides new insights into how leaders lead when there is no traditional hierarchy to support them, their own authority is contingent, and they must constantly renegotiate relationships with relatively autonomous professional peers. It explores how leaders persuade highly intelligent, educated, and opinionated professionals to work together; how change happens within professional organizations; and why leaders so often fail. Part I introduces the concept of plural leadership, analysing how leaders establish and maintain their positions within leadership constellations, and the implications for governance in the context of collective or distributed leadership. Part II examines the complex, challenging relationships between professionals as they seek to influence their organizations, including the phenomena of leadership dyads, insecure overachievers, social control, and the rise of the management professional. Part III examines the shifts in the locus of power as professional organizations grow, adapt, and react to external stimuli such as mergers and acquisitions and economic crises. The conclusion identifies the paradoxes inherent in professional organizations and examines the role of leaders in attempting to reconcile them.

scholarly journals Internet of Vehicles Empowered Mobile Media: Research on Mobile-Generated Content (MoGC) for Intelligent Connected Vehicles

2021 ◽  
Vol 13 (6) ◽  
pp. 3538
Author(s):  
Zhiyuan Yu ◽  
Doudou Jin ◽  
Chao Zhai ◽  
Wan Ni ◽  
Desheng Wang
Keyword(s):  
Production Capacity ◽  
Professional Organizations ◽  
Connected Vehicles ◽  
New Production ◽  
Mobile Media ◽  
Internet Of Vehicles ◽  
News Source ◽  
Media Environments ◽  
Content Generation

With the rapid growth of mobile media, large quantities of mobile content have been generated by moving entities. Some content generation patterns become popular for users and professional organizations, e.g., user-generated content, professionally-generated content, machine-generated content. However, due to the limitations of device types and functions, it is necessary to explore the new production tools and further inspire the content potential in mobile scenarios. According to the production capacity supported by Internet of Vehicles, intelligent connected vehicles (ICVs) emerge as new content generated devices in sustainable cities. In this paper, we propose the concept of Mobile-Generated Content (MoGC) as a new part of production patterns. First, we analyze the relationship between MoGC and existing patterns from the perspectives of entity and workflow. Second, the unique functionality and social property of MoGC are revealed, i.e., ICVs play the role of middle platform with data and technology offices. The current dominant discourse created by the professional institutions (e.g., media agency or governing authority) will transfer to the vehicle users. In this way, the content generation system has been further enriched in omni-media environments through efficiently integrating productivity tools and resources. Besides, MoGC not only contributes to social governance by enlarging the news source and coverage, but also strengthen the personal discourse in mobile scenarios.

Public perceptions of who counts as a scientist for controversial science

2019 ◽  
Vol 28 (7) ◽  
pp. 797-811 ◽  
Author(s):  
Brianne Suldovsky ◽  
Asheley Landrum ◽  
Natalie Jomini Stroud
Keyword(s):  
Climate Change ◽  
Media Coverage ◽  
Political Ideology ◽  
Genetically Modified Organisms ◽  
The United States ◽  
Public Perceptions ◽  
The Public ◽  
The Us ◽  
Science Media

In an era where expertise is increasingly critiqued, this study draws from the research on expertise and scientist stereotyping to explore who the public considers to be a scientist in the context of media coverage about climate change and genetically modified organisms. Using survey data from the United States, we find that political ideology and science knowledge affect who the US public believes is a scientist in these domains. Our results suggest important differences in the role of science media attention and science media selection in the publics “scientist” labeling. In addition, we replicate previous work and find that compared to other people who work in science, those with PhDs in Biology and Chemistry are most commonly seen as scientists.

The Role of Healthcare Professionals in Environmental Health and Fertility Decision-Making

2017 ◽  
Vol 27 (1) ◽  
pp. 28-50 ◽  
Author(s):  
Ellen Sweeney
Keyword(s):  
Decision Making ◽  
Healthcare Professionals ◽  
Endocrine Disrupting Chemicals ◽  
Consumer Products ◽  
Professional Organizations ◽  
Toxic Substances ◽  
Industrial Chemicals ◽  
Fertility Decision ◽  
Guidelines And Recommendations

There is increasing evidence that raises specific concerns about prenatal exposures to toxic substances which makes it necessary to consider everyday exposures to industrial chemicals and toxic substances in consumer products, including endocrine disrupting chemicals. Pregnant women have measurable levels of numerous toxic substances from exposures in their everyday environments, including those which are associated with adverse developmental and reproductive health outcomes. As a result, environmental contexts have begun to influence the decisions women make related to fertility, as well as the formal guidelines and advice provided by healthcare professionals. This article provides an overview of the potential role for obstetricians and gynecologists in educating their patients about the role of toxic substances in fertility decision-making and pregnancy. It explores the emerging guidelines and recommendations from professional organizations and problematizes the limitations of these approaches.

Translating sustainability strategies into performance: does sustainability performance management matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruzita Jusoh ◽  
Yazkhiruni Yahya ◽  
Suria Zainuddin ◽  
Kaveh Asiaei
Keyword(s):  
Performance Management ◽  
Resource Constraints ◽  
Corporate Sustainability ◽  
Content Type ◽  
Sustainability Performance ◽  
Mediating Role ◽  
Management Accountants ◽  
Accounting Control ◽  
Indirect Relationship

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

Sign in / Sign up

Export Citation Format

Share Document