The American Institute of Certified Public Accountants has made minority recruitment amajor goal. Minorities, and especially African-Americans, have not been entering the accountingprofession in proportion to their numbers in either the general population or the population ofcollege graduates. This paper reports on the results of a survey of a sample of 445 African-American ...

In recent years, environmental issues have attracted the attention of enterprises. Enterprises often monitor and control their influence and the effect of their decisions on the environment through cost benefit analysis via an environmental accounting system (EAS). The introduction of EAS is considered a reform for many enterprises, but it is also a challenge for them, particularly with the acc...

Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. We believe that accountants bring value to economies in all stages of development. We aim to develop capacity in the profession and encourage the adoption of consistent global standards. Our values are aligned to the needs of employers in all sectors and we ensure th...

The study introduces a new measure of adaption versus innovation problem solving style (labelled the AI-W) that is validated using professional accountants. The AI-W consists of nine items and nonproprietary in comparison to the Kirton Adaption-Innovation Inventory (KAI) of 32 items which is proprietary. An analysis of data from a large sample of practicing accountants suggests that reliability...

Communication is central to accounting, and effective communication is, in part, dependent on the presence of shared meanings of relevant concepts between parties to a communication process. Within the framework originally proposed by Osgood et al (1957), this study measures the meaning of concepts fundamental to financial reporting. Subjects comprised four groups: accountants, bankers, manager...

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...

Michael Barrett. Jr. discusses whether private accounting standards have implemented the disclosure mandates of the Securities Acts. He outlines the issues in the SEC's delegation of public authority to the accounting profession as a prelude to the House Subcommittee on Oversight and Investigations' constderatt of accounting disclosure standards. Barrett notes that the most important aspect of ...

Current accounting professionals were surveyed regarding their perceived value of information systems (IS) classes in preparing accounting students for the work place. The respondents were requested to identify relative importance, in terms of depth of coverage of IS topics in university courses. The topics and skills included programming languages, hardware, office software, database, networks...

Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings manage...