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Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

Book part
Publication date: 13 March 2023

Stuart Thomas

The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five…

Abstract

The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five dimensions of Hall's (1968) professionalism framework (beliefs in professional affiliation, professional dedication, self-regulation, and social obligation) and Meyer et al.'s (1993) three-dimensional PC framework (affective, continuance, and normative professional commitment) for modeling public accountants. Support was also found for most of the hypothesized relationships between professionalism and PC. Beliefs in professional affiliation, professional dedication, and self-regulation positively influenced affective professional commitment (APC). Belief in professional affiliation was negatively influenced by continuance professional commitment (CPC) but positively influenced by normative professional commitment (NPC). Belief in social obligation was also positively influenced by NPC. As expected, professionalism and PC were associated with job performance. Professionalism had an incremental effect beyond PC on job performance and as well, PC had an incremental effect over professionalism on job performance. Identifying relationships between professionalism and professional commitment with desirable outcomes is important for justifying future investments in the public accounting profession. Understanding these issues will assist in determining the types of professional attributes and commitments that are and should be fostered by the accounting profession.

Book part
Publication date: 16 October 2020

Stuart Thomas

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms…

Abstract

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Keywords

Book part
Publication date: 23 December 2011

Parmod Chand and Chris Patel

This study extends prior cross-cultural research by examining the effects of both cultural and noncultural factors on the judgments of professional accountants. It examines the…

Abstract

This study extends prior cross-cultural research by examining the effects of both cultural and noncultural factors on the judgments of professional accountants. It examines the extent and the cause of differences in judgments of professional accountants in Australia and Fiji when interpreting and applying selected International Financial Reporting Standards (IFRS). A comparative study between these two countries, which have both adopted IFRS, provides empirical evidence that IFRS are not interpreted and applied consistently. It supports the views that: (a) both national culture and organizational culture (Big 4 and non-Big 4 firm affiliations) have a significant effect on the manner in which professional accountants in a country interpret uncertainty expressions contained in IFRS; and (b) national culture and organizational culture interact to influence the judgments of professional accountants. Further, the results of the effects of noncultural factors on the judgments of professional accountants in Australia and Fiji show that the professional accountants' perceived level of task complexity has a significant effect on their judgments. An important implication of this study is that the adoption of IFRS in different countries alone may not result in uniformity in financial reporting as IFRS may not be consistently applied by those countries because of differences in cultural as well as noncultural factors.

Details

Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
Type: Book
ISBN: 978-1-78052-443-6

Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in…

Abstract

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountantsprofessional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

Article
Publication date: 16 December 2022

Agus Fredy Maradona, Parmod Chand and Sumit Lodhia

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting…

Abstract

Purpose

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

Design/methodology/approach

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

Findings

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

Research limitations/implications

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

Practical implications

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

Originality/value

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 29 May 2018

Emilio Boulianne, Leanne S. Keddie and Maxence Postaire

This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability…

Abstract

Purpose

This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations.

Design/methodology/approach

We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context.

Findings

We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting.

Practical implications

This research draws attention to the consequences of society ignoring sustainability education for professional accountants.

Social implications

This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability.

Originality/value

This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 16 April 2020

Andrea Tomo and Rosanna Spanò

This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory…

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Abstract

Purpose

This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues.

Design/methodology/approach

The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti.

Findings

Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others.

Practical implications

The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried.

Originality/value

The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 16 October 2017

Lee D. Parker and Samantha Warren

The purpose of this paper is to explore the intersection of professional values and career roles in accountants’ presentations of their professional identity, in the face of…

2901

Abstract

Purpose

The purpose of this paper is to explore the intersection of professional values and career roles in accountants’ presentations of their professional identity, in the face of enduring stereotyping of the accounting role.

Design/methodology/approach

This study presents a qualitative investigation of accountants’ construction of their professional identities and imagery using a Goffmanian dramaturgical perspective. Viewing professional identity construction as a presentational matter of impression management, the investigation employs a reflexive photo-interviewing methodology.

Findings

Accountants use a variety of workplace dramatisation, idealisation and mystification strategies inside and outside the workplace to counter the traditional accounting stereotype. They also attempt to develop a professional identity that is a subset of their overall life values.

Research limitations/implications

Their professional orientation is found to embrace role reconstruction and revised image mystification while not necessarily aiming for upward professional mobility. This has implications for understanding the career trajectories of contemporary accountants with associated implications for continuing professional development and education.

Originality/value

The paper focusses on professional role, identity, values and image at the individual accountant level, while most prior research has focussed upon these issues at the macro association-wide level. In offering the first use of reflexive photo-interviewing method in the accounting research literature, it brings the prospect of having elicited different and possibly more reflective observations, reflections and understandings from actors not otherwise possible from more conventional methods.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 October 1995

Tom Lee

Reviews the history of the early development of the accountancyprofession in the UK and the USA and describes the organization ofprofessional accountancy bodies in both countries…

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Abstract

Reviews the history of the early development of the accountancy profession in the UK and the USA and describes the organization of professional accountancy bodies in both countries, concentrating particularly on events in the post‐formation period. Identifies the persistent struggle of UK and US accountants with the conflicting phenomena of economic self‐interest and public duty. Shows how professional accountancy in the UK and the USA evolved from internalized disputes to externalized defences of the professional mission. This evolution caused the actions of UK and US accountants to be scrutinized increasingly in public. Researched evidence of recent institutional reaction to such scrutiny is consistent with earlier behaviour associated with formation events. The economic self‐interest of accounting professionals appears continuously to have motivated their actions to protect the public interest.

Details

Accounting, Auditing & Accountability Journal, vol. 8 no. 4
Type: Research Article
ISSN: 0951-3574

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