Habilidades profesionales y certificaciones internacionales del área contable

El ejercicio de la profesión contable es reconocido históricamente por su control de acceso y ejercicio, con el fin de certificar la calificación del candidato en el área. A nivel internacional, respondiendo a las necesidades de las empresas auditoras, se formaron asociaciones con el objetivo de acreditar a los candidatos que se proponen ejercer la función. Hoy en día, la armonización contable, el mayor acceso a la información y el posible tránsito de profesionales entre países, han llevado a los jóvenes a someterse a certificaciones internacionales en busca de oportunidades de carrera internacional o incluso para su desarrollo profesional en Brasil. El artículo tiene como objetivo analizar los exámenes recientes de las entidades certificadoras internacionales —Certified Public Accountant (CPA), Certified Management Accountant (CMA) yAssociation of Chartered Certified Accountants (ACCA)— desde la perspectiva de las competencias profesionales en relación con la lista de competencias de Le Boterf, integrada a la estrutura de la taxonomía de Bloom. La adopción de estándares internacionales, sobre todo dictados por lasNormas Internacionales de Información Financiera (NIIF), requiere que los estudiantes y profesionales se sometan a exámenes promovidos por entidades certificadoras reconocidas internacionalmente para el pleno ejercicio de sus atribuciones con miras a una carrera exitosa. Así, a través de la investigación documental realizada en las pruebas anteriores —CMA 2017, CPA 2019 y ACCA 2020— en base a los modelos antes mencionados, se rastreó el nivel de demanda y competencias relacionadas que pueden servir de guía para futuros candidatos. Los resultados revelan que las competencias más demandadas son aquellas que abordan perspectivas intelectuales y técnicas. A partir del material analizado, el 75% de las preguntas están estructuradas para respuestas únicas y el 25% para respuestas de ensayo. Se observó que el 64% de las preguntas se ubican en niveles intermedios de la taxonomía de Bloom: aplicar y analizar. En comparación con los exámenes brasileños, los exámenes internacionales tienen un mayor nivel de complejidad y requieren una preparación a niveles adecuados.

IDENTIFIKASI PERSEPSI MAHASISWA DALAM MENGAMBIL SERTIFIKASI AKUNTAN PROFESIONAL

ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.

Các nhân tố ảnh hưởng đến ý định dự thi chứng chỉ Kế toán viên và Kiểm toán viên - Nghiên cứu thực nghiệm tại Cần Thơ

Nghiên cứu nhằm đánh giá các nhân tố ảnh hưởng đến ý định tham dự thi lấy chứng chỉ kế toán viên và kiểm toán viên (Certified Public Accountant - CPA) của Việt Nam đối với cá nhân có chuyên ngành bậc đại học là kế toán và kiểm toán trên địa bàn thành phố Cần Thơ. Nghiên cứu này dựa trên thuyết hành vi hợp lý (Theory of Reasoned Action - TRA) và thuyết dự định hành vi (Theory of Planned Behaviour - TPB) để xây dựng mô hình nghiên cứu. Dữ liệu được thu thập bằng cách phỏng vấn 400 đáp viên thông qua bảng câu hỏi. Sử dụng phân tích nhân tố khám phá EFA, phân tích nhân tố khẳng định CFA và mô hình cấu trúc tuyến tính SEM, nghiên cứu đã cho thấy có mối quan hệ thuận chiều của quy định liên quan kỳ thi, quan điểm cá nhân về nghề nghiệp, yếu tố kỳ vọng và thái độ đối với việc dự thi, tiếp theo đó, thái độ dự thi lấy chứng chỉ và sự hỗ trợ từ trường đại học đào tạo ngành có mối quan hệ thuận chiều với ý định dự thi. Từ đó, nghiên cứu đề xuất một số giải pháp để thúc đẩy ý định dự thi của những cá nhân phù hợp với chuyên ngành đào tạo, và các hướng nghiên cứu tiếp theo để xác định các nhân tố thúc đẩy từ ý định đến quyết định dự thi lấy chứng chỉ CPA Việt Nam.

Cumulative Grade Point Average and Comprehensive Examination Results as Predictors of Certified Public Accountant Board Examinees’ Performance

The Certified Public Accountant Licensure Examinations among BS Accountancy graduates can be considered as the culminating direct measure on how an accountancy retention policy program in a school prepares students to becoming CPAs. This study is aimed to gauge how cumulative qualifying grade point average of a student from first year to fifth year college and the fifth year comprehensive exams serve as predictors for the CPA Board Exams for a university in Central Luzon, Philippines. To measure the quality of the predictors, October examinees from the graduating batch were the focus of the study. With five hundred fifty three (553) BS Accountancy coming from five alumni batches, three hundred fifty eight (358) passed, fifty five (55) are conditioned and one hundred twenty (120) have failed during the first take of comprehensive exams. Auditing theory, business law and taxation are the most difficult subjects with less than two thirds (< 2/3) of the first takers as passing the said subjects. Those with a CGPA of 1.554 or higher in the undergrad, finishing with latin honors have the highest probability of passing the board. A range of four percent (either -4% to +4%) serves as the average variance between fifth year comprehensive exams and board examination performance for all first takers. Both the CGPA (r=0.632) and comprehensive examinations (r=0.745) are moderate predictors of the board examinations which imply that the accountancy program for the university can still be improved to further prepare the students to become CPAs.

Pelatihan Associate Certified Public Accountant (A-CPA) pada Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta

Salah satu profesi yang dituntut untuk bersaing di era global adalah profesi akuntan. Akuntan memiliki peran yang sentral dalam entitas bisnis. Ikatan Akuntan Publik Indonesia menyelenggarakan ujian profesi akuntan publik yang disebut juga “CPA of Indonesia Exam” sesuai dengan Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Republik Indonesia. CPA of Indonesia Exam dibagi menjadi tiga tingkatan, yaitu: Ujian Tingkat Dasar (A-CPA), Ujian Tingkat Profesional (CPA) dan Ujian penilaian kompetensi rekan perikatan audit. Kegiatan telah dilaksanakan dengan lancar pada tanggal 27 Februari 2021 mulai pukul 13.00 – 17.30 WIB. Kegiatan dilakukan secara daring mengingat masih berlakunya keadaan tanggap darurat Covid-19 yang berlaku di daerah Istimewa Yogyakarta. Dari 70 peserta yang dijadwalkan mengikuti kegiatan, terdapat dua peserta yang tidak dapat mengikuti kegiatan secara penuh. Rangkaian kegiatan yang dilakukan meliputi pre-test, motivasi, empat pokok bahasan, latihan soal dan post-test. Berdasarkan hasil dari pre test dan post test yang diberikan sebelum dan sesudah mengikuti pelatihan dan pengamatan selama kegiatan pelatihan A-CPA berlangsung memberikan beberapa hasil. Pertama, meningkatkan pengetahuan dan pemahaman mahasiswa UST Yogyakarta tentang materi ujian tingkat dasar (A-CPA). Kedua, meningkatkan kompetensi dan kepercayaan diri mahasiswa dalam ujian kompetensi rekan perikatan audit.

The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms

Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

The aim of the article is to assess the variables that are influenced performance on the Certified Public Accountant (CPA) exam in Kuwait. To achieve the aim of the study, structure questionnaire was improved and delivered to a sample of (150) of the study population of candidates recently licensed CPAs to find out their interpretations of the causes that influence their performance on the CPA exam, the amount of questionnaires returned and ready for analysis was (120),with a reply rate of 80%. The study showed that the success of the CPA exam in Kuwait is generally dependent on factors related to the exam itself and the candidate who is taking the exam. It reported that the most important challenges linked to the CPA exam are unlimited scope of the CPA exam followed by the exam&#39;s questions do not cover all subjects and the exam does not measure the examinee&#39;s capabilities. Moreover, the analysis showed that insufficient preparation of the exam is the main variable affecting the performance of CPA exam followed by accepting the idea of repeating the exam. Finally, the study recommends that academicians in accounting should train the students for the exam. They should pay attention to curriculum to assure that learners are provided the good training for the examination.

Evidence on the relation between audit committee financial expertise and internal audit function effectiveness

PurposeThe purpose of this paper aims to investigate whether the source of audit committee accounting expertise influences the internal audit function (IAF) effectiveness in the Tunisian setting.Design/methodology/approachIn the analysis, the authors conduct a survey of chief internal auditors from Tunisian listed companies. Then, a multivariate regression analysis is performed in order to analyze the relationship between audit committee financial expertise and IAF effectiveness.FindingsThe findings of the present study show that audit committee accounting financial expertise is most likely to be positively associated with the implementation of internal audit report recommendations. The authors also find that only financial expertise gained from accounting education and experience (e.g. an audit committee member with experience as a certified public accountant, auditor, chief financial officer or chief accounting officer) is associated with a stronger implementation of IAF recommendations, but not financial expertise gained from work experience in finance positions.Practical implicationsThese results may have implications for regulatory bodies. They can provide a better understanding of the role of the audit committee expertise in monitoring internal audit processes. The major contribution of this study is that the audit committee's oversight role is strengthened if the committee members have accounting and auditing expertise.Originality/valueThe study extends prior literature by providing evidence that the source of audit committee accounting financial expertise enhances internal audit effectiveness beyond the outcomes it has on financial reporting quality. The study also contributes to the ongoing debate in the corporate governance literature concerning the definition of the financial expertise of audit committee members.

Accounting and the US cannabis industry: federal financial regulations and the perspectives of Certified Public Accountants and cannabis businesses owners

Background Cannabis-related businesses (CRBs), in states where cannabis is legal, may be unable to obtain professional financial services including banking, insurance, and accounting because of federal laws and regulations. This qualitative study investigated the following research questions. Why are some Certified Public Accountants unwilling to provide services to cannabis-related businesses? How do CRBs compensate for lack of Certified Public Accountant services? What does a certified public accountant need to know about the cannabis industry prior to engaging to provide services to CRBs? Methods Data for this grounded-theory qualitative study was gathered from twenty-three semi-structured phone and face-to-face interviews. Ten cannabis-related business owners were recruited from a convenience sample after attempting a broad recruiting effort. Thirteen Certified Public Accountants with active licenses in Colorado or Washington State participated from firms of varying size and willingness to serve the cannabis industry. The individual interviews, which lasted from twenty minutes to more than an hour, focused on the participants’ perceptions of the complexities of accounting and tax compliance for cannabis businesses. Results Eight of the thirteen Certified Public Accountants interviewed would not provide services to the cannabis industry with the primary reason given that cannabis is federally illegal. All ten of the cannabis business owners interviewed indicated they engage a Certified Public Accountant to provide tax services. Seven out of ten CRB participants and ten of the thirteen Certified Public Accountant participants indicated that extensive industry knowledge is needed for an accountant to competently provide services to a CRB. Conclusions CRB owners need to carefully consider the industry knowledge and experience of a potential Certified Public Accountant prior to engaging them. This study shows that US Certified Public Accountants should weigh the risk of federal prosecution and potential loss of the Certified Public Accountant license when deciding whether to serve a CRB client. The study also found that a Certified Public Accountant must commit to acquiring and maintaining substantial specialized knowledge related to tax Code Section 280E, internal controls for a cash-only or cash-intensive business, and the workings of the cannabis industry under the current regulatory conditions.