In 1993, Booth proposed a framework to facilitate an understanding of the significance of accounting and accountants in religious organisations. Despite its unique focus, this model has received little attention in the accounting literature. This paper utilises the findings of a study of church accounting and accountants to critically reflect on the definition and application of the elements of...

This study uses a self-administered postal questionnaire to compare spreadsheet use by accountants in Australia, Canada and New Zealand in 1996-97. The objectives are to identify differences, if any, between countries in uptake and use of spreadsheets by accountants. Overall the study found a high level of spreadsheet diffusion in all three countries, with Canada being a little ahead of Austral...

Purpose – To provide a view of quality in accounting education from the perspective of a critical stakeholder group – academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education. Design/methodology/approach – Applying a framework for defining quality in higher education to an accounting context, a postal survey ...

This article describes the procedures by which accounting standards are established in the United States. It illustrates the application of those procedures in practice, by describing how they are being applied to develop standards for accounting for inflation. The United States has a unique institutional structure for the promulgation of accounting standards a private sector Financial Accounti...

Received: 6 June 2005 Revised: 4 July 2005 Accepted: 4 July 2005 Abstract In the last 10 years, the majority of large companies have attempted to install Enterprise Resource Planning (ERP) systems, replacing functional systems with a standardised company-wide system. However, making an ERP system work, we contend, is more than an issue of technical expertise or social accommodation: it is an on...

Purpose – The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods. Design/methodology/approach – A survey was administered to 86 accountants, internal auditors and certified fraud examiners. Findings – The results indica...

New, integrated information systems, particularly enterprise resource planning systems (ERPS), have begun to challenge the traditional roles played by management accountants. The aim of our research project is to examine how the implementation of a new ERPS impacts on the roles played by management accountants within modern organizations. By drawing on structuration theory, we argue that such c...

Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forens...

Recent studies have found job satisfaction to be positively related to user information satisfaction. Studies have also indicated that job satisfaction will influence the performance both at the individual level and the organizational level. This study concentrates on looking into accountants’ satisfaction toward the computerised accounting system, and its influence on their job satisfaction. O...

The Institute of Chartered Accountants in Australia (the Institute) is the professional body representing Chartered Accountants in Australia. Our reach extends to more than 53,000 of today and tomorrow's business leaders, representing some 43,000 Chartered Accountants and 10,000 of Australia's best accounting graduates who are currently enrolled in our world-class postgraduate program. Our memb...