COULD there be anything more exciting than International Accountants Day? Well, perhaps . . . Accountancy, unfortunately has an undeserved reputation for being an uncreative art form, yet November 10 is a hallowed day for an industry which prides itself on the adage ‘everyone counts’. To mark this ‘special event’, we’ve put together a few ‘interesting’ facts about accountancy that may just give...

Using data on 2941 practicing managerial accountants, we explore rank-based di€erences in measured ability, and technical, industry, and tacit managerial knowledge. Our data indicate that concomitant with increases in rank are: (1) decreasing levels of, and increasing variability in, measured entry-level technical knowledge, (2) increasing measured levels of, and generally decreasing variabilit...

Competence in operating IT on one hand aids the routine business activities related to an accountants’ work and on the other helps them create an environment where these technologies operate at their optimum level for the strategic internal and external advantage of the business. Recent studies indicate that accounting businesses are now customer-oriented, information-driven, project-based, fla...

Does the type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting success, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgment performance in accounting? We explore these questions using structural equation models of the performance evaluati...

Financial scandals continue to negatively impact businesses all over the globe with Zambia not being an exception. The financial accounts of are handled by accountants who members professional bodies and governed a code ethics put in place regulate conduct. This study aimed establish relationship between factors influencing ethical values accountants’ adherence ethics. employed quantitative app...

Copyright and Moral Rights for the articles on this site are retained by the individual authors and/or other copyright owners. For more information on Open Research Online's data policy on reuse of materials please consult the policies page. ABSTRACT Best practice benchmarking (benchmarking for short) generally refers to the pursuit by organisations of enhanced performance by learning from the ...