The primary challenge of a university is to develop quality human capital for every sector of the national economy. One area of dire need is the production of graduate accountants who are adequately prepared to meet the accounting challenges of modern businesses as well as the socio-political and economic needs of government. To meet the challenge of producing well educated graduate accountants...

Externally supported Public financial management (PFM) reforms often have limited success in developing countries. The reforms commonly introduce new laws and systems that are not fully implemented or used, especially by distributed agents—budgeters, accountants, and such in sector ministries, provinces, and districts. This article asks why this should be expected and what could be done about i...

This paper presents requirements elicitation study for a EUD tool for composing service-based applications. WIRE aims at enabling EUD by harvesting and recommending community composition knowledge (the wisdom), thus facilitating knowledge transfer from developers to end-users. The idea was evaluated with 10 contextual interviews to accountants, eliciting a rich set of information, which can lea...

The problem of relevance of sunk costs in managerial decisions concerning a plant is studied. It is shown that under fairly general assumptions about the rationality of the managers the irrelevance of such costs, frequently claimed by economists and accountants, is weakly founded. An application to a specific problem of use of a machine is studied and the optimal use decision problem solved.

Accessible online at: www.karger.com/journals/res A large and growing share of the American total is spent, not on doctors and nurses, but on accountants, management consultants, and public relations specialists. Their contribution to the health of the American public is difficult to discern (unless one is trained in neoclassical economics and is able to see with the eye of faith). R.G. Evans, ...

This paper presents conceptual graphs as the means by which management accountants are able to evaluate qualitative business problems. Management accountants can, using conceptual graphs, structure concepts and relationships beyond that of numeric and data-based decision support tools such as the spreadsheet, which triumphed because users were conversant with them manually. The same success is ...

The main objective of this paper is to elucidate the multiple connotations that exist in ideology in modern capitalist society. So in this sense, a quick overview of the thoughts of Mannheim, Edgar Morin, Althusser, Marx and Dobb is performed. Accountants and analysts, information systems must understand that a vision of these major ideologies will assist to better negotiate with their peers. I...

The profession should pay more attention to the professional ethics and morals that form basis of how they do their work. accountant must fully adhere a set moral ethical standards because are crucial for execution task. This study attempts ascertain accounting students’ perceptions comprehend Financial Accounting Standards (SAK) Moral Ethics Professional Public Accountants (SPAP) on Profession...

The role of the management accountant has been transformed from bookkeeper to finance manager in recent years. Since ICT is an important driver for change in business processes and in the work of management accountants, we believe that Information Management (IM) training can and should play a central role in a revised curriculum for management accountants. We report on a revised IM course for ...