The purpose of this study is to examine the effect automation on accountants and accountants’ work in Indonesia. In Indonesia, starts be significant. Many companies have gradually integrated their operation with automated technology. Nevertheless, overall implementation Indonesia considered one lowest compared other countries ASEAN region. Several from across industries were interviewed get ins...

Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions. Empirical evidence showed that during the process of implementing accounting information system (AIS), the management adopted various strategies in securing accountants’ participation such as offering accountants to be part i...

The Council of the Association of Chartered Certified Accountants and the members of the Research Committee consider this study to be a worthwhile contribution to discussion but do not necessarily share the views expressed, which are those of the authors alone. No responsibility for loss occasioned to any person acting or refraining from acting as a result of any material in this publication ca...

“That’s where the money is,” reportedly is a statement ascribed to the bank robber Willie Sutton when he was asked why he robbed banks. In the legal arena, there is often analogous reasoning when someone is aggrieved and seeks redress. This is particularly true when an investment in or loans to an entity go sour. After the debacle, generally the only ones around with deep pockets from whom to s...

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits...

Although the A/CPA has established the Professional Code of Conduct to deal with the behavior of CPAs, research has also shown that an individual's behavior is af­ fected by his or her personal values. While there has been considerable research of the ethical behavior of business professionals and business students, there has been limited research of the personal values of public accountants. T...

This study aims to integrate Islamic ethics in ethical dilemmas and accounting education order help accountants behave ethically based on guidelines eventually decrease the desire fraudulently monopolize financial statements. utilizes a qualitative research by applying literature methods according library method book. uses data, which is articles related topics discussed taken from journals. Th...

The Canadian Institute of Chartered Accountants and the American Institute of Certified Public Accountants have together called on the research community to show how continuous audit (CA) could be implemented in various auditing domains. In response to this call, we look at the domain of debt covenant compliance, and we utilize Cold Fusion, a leading web applications development technology, to ...