Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This...

TECHNOLOGY has rendered accounting obsolete. Recognition and acceptance of this fact are necessary if accountants are to make meaningful change, rather than fritter away their limited resources trying to repair the creaking, sagging, old machine. Presumably, if accountants had been assigned the job of landing man on the moon, we would still be earthbound while they continued to tinker with an o...

This paper aims at examining how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organisations. By drawing on structuration theory, as we rely on the notion of duality of structure for insights into the processes by which new accountants’ practices and positions emerge, we indicate that the three levels (...

Background: Accountantschr('39') ethical decisions vary depending on the nature and scope of the ethical approaches involved in the conduct. The aim of this research is to investigate impact of ethical approaches of the Trevino’s developed model on the ethical behavior of accountants. Method: The present research is applied in terms of purpose and in terms of data collection, is a descriptive ...

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP impl...

Purpose – To identify differences between employer expectations and educational pedagogy of the skills set appropriate for management accountants. Design/methodology/approach – The data was derived from job advertisements by employers seeking management accountants in Australasian organisations. Findings A total of 36 practices were identified within the management accounting job advertisements...

Matthews et al.'s The Priesthood of Industry [Matthews, D., Anderson, M., & Edwards, J.R. (1998). The preisthood of industry. The rise of the professional accountant in British management. Oxford: Oxford University Press] charts the encroachment of professional accountants into the realms of management in Britain. It is suggested in this review essay that the brand of economic determinism emplo...

This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and t...

Shaub (1994) and Cohen et al. (1998) reported that female accountants and undergraduate accounting students exhibit higher levels of moral reasoning than their male counterparts and that female undergraduates make higher ethical evaluations than their male counterparts. The current study extends these findings in two ways, using data collected from a large sample of professional accountants in ...