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نتیجه جستجو - Chartered accountants

تعداد مقالات یافته شده: 2
ردیف عنوان نوع
1 Australias divided accounting profession: The 1969 merger attempt and its legacy
حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن-2021
The Australian accounting environment is dominated by two competing brands e Chartered Accountant (CA) and Certified Practising Accountant (CPA) e which signal that the profession has been unable to achieve full unification. Focussed on 1969, this dual theoryinformed, in-depth study examines the first of four unsuccessful attempts to merge the two professional accounting associations from which the two brands originate: The Australian Society of Accountants (the Society) and The Institute of Chartered Accountants in Australia (the Institute). Primary data from public archives and oral history interviews, combined with secondary sources, are drawn upon to explain the failure of this proposed merger and to consider its legacy. The complementary theoretical perspectives of “boundary-work” and “institutional work” are applied. Amidst other challenges, corporate collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the prospect of there being sufficient commonality of purpose to enable a merger. While there was overwhelming support from Society members, the merger proposal was defeated by a comprehensive “no” vote from Institute members. This pattern of voting was repeated in three subsequent merger attempts, leading to the persistence of the curious binary structure of the Australian accounting profession and associated ongoing differences and tensions.
keywords: حرفه حسابداری استرالیا | انجمن حسابداران استرالیا | موسسه حسابداران منشور | استرالیا | ادغام انجمن حرفه ای | مرز کار | کار نهادی | Australian accounting profession | Australian Society of Accountants | Institute of Chartered Accountants | Australia | Professional association mergers | Boundary-work | Institutional work
مقاله انگلیسی
2 Accountants perception of the factors influencing auditors ethical behaviour in Nigeria
درک حسابداران از عوامل تأثیرگذار بر رفتار اخلاقی حسابرسان در نیجریه-2020
This paper examines the perception of accountants (chartered and non-chartered) of the personal factors influ- encing auditors ethical behaviours in Nigeria. Data were obtained from 152 accountants (80 chartered and 72 non-chartered) in Lagos State Nigeria through the use of a well-structured questionnaire. The data collected were analysed using nonparametric tests (Wilcoxon rank-sum test and Mann–Whitney test) to check for differences in the perceptions of chartered and non-chartered accountants of the personal factors influencing auditors ethical behaviours. The results showed that, except for auditors age, there is a consensus in the perceptions of both chartered and non-chartered accountants of the personal factors influencing auditors ethical behaviours. While there were significant divergent views on whether age influences auditors ethical behaviours, fear of sanction, religion, upbringing, conscience, gender, and personal values were found to be influencers of auditors ethical behaviours. The study offers value to professional accounting bodies in that it provides empirical explanations to guide the pursuit of sustainable and resilient ethical values among accounting professionals.
Keywords: Ethical behaviours | Corruption | Auditors | Chartered accountants | Finance | Public finance | Accounting | Banking | Business | Entrepreneurship
مقاله انگلیسی
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