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Y. Owusu</a>, <a href="https://publications.waset.org/abstracts/search?q=Samuel%20N.%20Y.%20Simpson"> Samuel N. Y. Simpson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The recent failures of many corporate giants have generated intense research interest in the factors that influence accountants’ job performance. Against the backdrop that these factors also create an enabling environment for success at the work place, this study contributes to literature on job performance of accountants by exploring the impact of two psycho-spiritual factors: religiosity and spiritual intelligence on job performance of accountants in Ghana. The study employs a survey approach using questionnaires as the principal means of data collection to elicit responses from accountants working in the 222 certified firms of Institute of Chartered Accountants Ghana (ICAG). A structural equation modeling-based approach is employed to examine the relationship among the study constructs. Results of this study indicate that there is a positive relationship between these factors and accountants’ performance. It is expected that this study provides strong evidence and highlight the need for specific action from managers to look critically at the non-material aspect of accountants in accounting firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=job%20performance" title="job performance">job performance</a>, <a href="https://publications.waset.org/abstracts/search?q=psycho-spiritual" title=" psycho-spiritual"> psycho-spiritual</a>, <a href="https://publications.waset.org/abstracts/search?q=religiosity" title=" religiosity"> religiosity</a>, <a href="https://publications.waset.org/abstracts/search?q=spiritual%20intelligence" title=" spiritual intelligence"> spiritual intelligence</a> </p> <a href="https://publications.waset.org/abstracts/87085/the-effects-of-religiosity-and-spiritual-intelligence-on-the-performance-of-accountants-in-ghana" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87085.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">304</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">46</span> Accountants and Anti-Money Laundering Compliance in the Real Estate Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mark%20E.%20Lokanan">Mark E. Lokanan</a>, <a href="https://publications.waset.org/abstracts/search?q=Liz%20Lee"> Liz Lee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=money%20laundering" title="money laundering">money laundering</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20estate" title=" real estate"> real estate</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=legislation" title=" legislation"> legislation</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a> </p> <a href="https://publications.waset.org/abstracts/93114/accountants-and-anti-money-laundering-compliance-in-the-real-estate-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/93114.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">238</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">45</span> IT Skills and Soft Skills for Accountants in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IT%20competencies" title="IT competencies">IT competencies</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20competencies%20for%20accountants" title=" IT competencies for accountants"> IT competencies for accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20skills%20for%20accounting" title=" IT skills for accounting"> IT skills for accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=soft%20skills%20for%20accountants" title=" soft skills for accountants"> soft skills for accountants</a> </p> <a href="https://publications.waset.org/abstracts/41941/it-skills-and-soft-skills-for-accountants-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41941.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">422</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">44</span> Driven Force of Integrated Reporting in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nuttha%20Kirdsinsap">Nuttha Kirdsinsap</a>, <a href="https://publications.waset.org/abstracts/search?q=Watchaneeporn%20Setthasakko"> Watchaneeporn Setthasakko</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to gain opinions and perspectives of Certified Public Accountants (CPA) in Thailand regarding the driven force of Integrated Reporting. It employs in-depth interviews with CPA from different big 4 audits firms in Thailand, including PWC, Ernst and Young, Deloitte, and KPMG. It is found that the driven force of Integrated Reporting made CPA in Thailand awaken to the big change that is coming in the future, and it is said to be another big learning and integrating period between certified public accountants and other professionals (for example, engineers, environmentalists and lawyers), which, certified public accountants in Thailand will have to push themselves so hard to catch up. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=integrated%20reporting" title="integrated reporting">integrated reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=learning" title=" learning"> learning</a>, <a href="https://publications.waset.org/abstracts/search?q=knowledge" title=" knowledge"> knowledge</a>, <a href="https://publications.waset.org/abstracts/search?q=certified%20public%20accountants" title=" certified public accountants"> certified public accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=Thailand" title=" Thailand"> Thailand</a> </p> <a href="https://publications.waset.org/abstracts/6316/driven-force-of-integrated-reporting-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6316.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">277</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">43</span> Information Technology Competences for Professional Accountants in Thai Small to Medium Accounting Practice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a>, <a href="https://publications.waset.org/abstracts/search?q=Chatchawarn%20Srimontree"> Chatchawarn Srimontree</a>, <a href="https://publications.waset.org/abstracts/search?q=Pornpichit%20Phosri"> Pornpichit Phosri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IT%20competencies" title="IT competencies">IT competencies</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20competences%20for%20professional%20accountants" title=" IT competences for professional accountants"> IT competences for professional accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20skills%20for%20accounting" title=" IT skills for accounting"> IT skills for accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20skills%20in%20SMEs" title=" IT skills in SMEs"> IT skills in SMEs</a> </p> <a href="https://publications.waset.org/abstracts/67317/information-technology-competences-for-professional-accountants-in-thai-small-to-medium-accounting-practice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67317.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">235</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">42</span> The Audit Quality Effects on Reputation of the Certified Public Accountants in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=certified%20public%20accountants%20in%20Thailand" title=" certified public accountants in Thailand"> certified public accountants in Thailand</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation" title=" reputation"> reputation</a> </p> <a href="https://publications.waset.org/abstracts/39909/the-audit-quality-effects-on-reputation-of-the-certified-public-accountants-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39909.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">265</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">41</span> Readiness Analysis of Indonesian Accountants</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lisa%20Listiana">Lisa Listiana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> ASEAN leader agreed to accelerate ASEAN Economic Community (AEC) implementation by 2015. The AEC Blueprint has set up obligations for its members to follow which include the establishment of (a) free trade in goods, according to ASEAN Free Trade Area: AFTA, (b) free trade in services, according to ASEAN Framework Agreement on Services: AFAS, (c) free trade in investment, according to ASEAN Comprehensive Investment Agreement: ACIA, (d) free capital flow, and (e) free flow of skilled labors. Consequently, these obligations bring both challenges and opportunities for its members. As accountant is included in the coverage of 8 skilled labors, the readiness of accounting profession to embrace AEC 2015 is pivotal. If Indonesian accountants do not accelerate their learning effort, the knowledge gap between Indonesian accountants and their international colleagues will only be worsened. This paper aims to analyze the current progress of AEC preparation and its challenges and opportunities for Indonesian accountants, and also to propose recommendation as necessary. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AEC" title="AEC">AEC</a>, <a href="https://publications.waset.org/abstracts/search?q=ASEAN" title=" ASEAN"> ASEAN</a>, <a href="https://publications.waset.org/abstracts/search?q=readiness" title=" readiness"> readiness</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesian%20accountants" title=" Indonesian accountants "> Indonesian accountants </a> </p> <a href="https://publications.waset.org/abstracts/19961/readiness-analysis-of-indonesian-accountants" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19961.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">441</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">40</span> The Influences of Accountants’ Potential Performance on Their Working Process: Government Savings Bank, Northeast, Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=influence" title="influence">influence</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20performance" title=" potential performance"> potential performance</a>, <a href="https://publications.waset.org/abstracts/search?q=success" title=" success"> success</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20process" title=" working process"> working process</a> </p> <a href="https://publications.waset.org/abstracts/8119/the-influences-of-accountants-potential-performance-on-their-working-process-government-savings-bank-northeast-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8119.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">232</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">39</span> The History of Chartered Certified Accountants: The Case of Tunisia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mariam%20Dammak">Mariam Dammak</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni%20Fourati"> Yosra Makni Fourati</a>, <a href="https://publications.waset.org/abstracts/search?q=Rania%20Mnejja"> Rania Mnejja</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20history" title="accounting history">accounting history</a>, <a href="https://publications.waset.org/abstracts/search?q=chartered%20certified%20accountants" title=" chartered certified accountants"> chartered certified accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20accounting%20education" title=" higher accounting education"> higher accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20context" title=" Tunisian context"> Tunisian context</a> </p> <a href="https://publications.waset.org/abstracts/110994/the-history-of-chartered-certified-accountants-the-case-of-tunisia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/110994.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">145</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">38</span> Ethical and Personality Factors and Accounting Professional Judgement</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shannon%20Hashemi">Shannon Hashemi</a>, <a href="https://publications.waset.org/abstracts/search?q=Alireza%20Daneshfar"> Alireza Daneshfar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20awareness" title="ethical awareness">ethical awareness</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20decision%20making" title=" accounting decision making"> accounting decision making</a>, <a href="https://publications.waset.org/abstracts/search?q=Machiavellianism" title=" Machiavellianism"> Machiavellianism</a>, <a href="https://publications.waset.org/abstracts/search?q=ANOVA" title=" ANOVA"> ANOVA</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title=" accounting education"> accounting education</a> </p> <a href="https://publications.waset.org/abstracts/150345/ethical-and-personality-factors-and-accounting-professional-judgement" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150345.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">118</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">37</span> Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Matteo%20Manera">Matteo Manera</a>, <a href="https://publications.waset.org/abstracts/search?q=Mariateresa%20Torchia"> Mariateresa Torchia</a>, <a href="https://publications.waset.org/abstracts/search?q=Gregory%20Moscato"> Gregory Moscato</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title="forensic accounting">forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=valuation%20standards" title=" valuation standards"> valuation standards</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption%20of%20standards" title=" adoption of standards"> adoption of standards</a>, <a href="https://publications.waset.org/abstracts/search?q=motivations" title=" motivations"> motivations</a>, <a href="https://publications.waset.org/abstracts/search?q=benefits" title=" benefits"> benefits</a>, <a href="https://publications.waset.org/abstracts/search?q=barriers" title=" barriers"> barriers</a>, <a href="https://publications.waset.org/abstracts/search?q=Isomorphism" title=" Isomorphism"> Isomorphism</a> </p> <a href="https://publications.waset.org/abstracts/139052/adoption-and-diffusion-of-valuation-standards-in-the-forensic-accounting-community-and-in-courts-facilitating-and-inhibiting-factors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139052.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">179</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">36</span> Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Runglaksamee%20Rodkam">Runglaksamee Rodkam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=influence" title="influence">influence</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20performance" title=" potential performance"> potential performance</a>, <a href="https://publications.waset.org/abstracts/search?q=success" title=" success"> success</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20process" title=" working process"> working process</a> </p> <a href="https://publications.waset.org/abstracts/39933/accounting-knowledge-management-and-value-creation-of-sme-in-chatuchak-market-case-study-ceramics-product" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39933.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">263</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">35</span> Corporate Governance Development in Mongolia: The Role of Professional Accountants</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ernest%20Nweke">Ernest Nweke</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The work of Professional Accountants and Corporate governance are synonymous and cannot be divorced from each other. Organizations, profit and non-profit alike cannot implement sound corporate practices without inputs from Professional Accountants. In today’s dynamic corporate world, good corporate governance practice is a sine qua non. More so, following the corporate failures of the past decades like Enron and WorldCom, governments around the world, including Mongolia are becoming more proactive in ensuring sound corporate governance mechanisms. In the past fifteen years, the Mongolian government has taken several measures to establish and strengthen internal corporate governance structures in firms. This paper highlights the role of professional accountants and auditors play in ensuring that good corporate governance mechanisms are entrenched in listed companies in Mongolia. Both primary and secondary data are utilized in this research. In collection of primary data, Delphi method was used, securing responses from only knowledgeable senior employees, top managers, and some CEOs. Using this method, a total of 107 top-level company employees and executives randomly selected from 22 companies were surveyed; maximum of 5 and minimum of 4 from each company. These companies cut across several sectors. It was concluded that Professional Accountants play key roles in setting and maintaining firm governance. They do this by ensuring full compliance with all the requirements of good and sound corporate governance, establishing reporting, monitoring and evaluating standards, assisting in the setting up of proper controls, efficient and effective audit systems, sound fraud risk management and putting in place an overall vision for the enterprise. Companies with effective corporate governance mechanisms are usually strong and fraud-resilient. It was also discovered that companies with big 4 audit firms tend to have better governance structures in Mongolia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accountants" title="accountants">accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20disclosure" title=" corporate disclosure"> corporate disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20failure" title=" corporate failure"> corporate failure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/52354/corporate-governance-development-in-mongolia-the-role-of-professional-accountants" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52354.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">285</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">34</span> The Changing Importance of Technology Skills for Accountants in the Context of Artificial intelligence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yangchun%20Xiong">Yangchun Xiong</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The goal of this study is to demonstrate the impact of the changing importance of technology skill under the evolution of artificial intelligence on the job requirements for accountants. The analysis is based on data from the Chinese employment market from 2012 to 2022 under different educational backgrounds. The research objectives are achieved through multiple regression and relative importance analysis. The analysis indicates that the changing importance of technology skills have significant effects on the job requirements of accountants. Trends show that from 2012 to 2022, the relative importance of technology skills decreased. However, this trend was reversed in 2020. Differences exist in both overall characteristics and trend features for job seekers with different educational backgrounds. The research findings provide insights for recommendations on how job seekers and educational institutions should take actions in the context of AI to promote employment and personal development. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Artificial%20intelligence" title="Artificial intelligence">Artificial intelligence</a>, <a href="https://publications.waset.org/abstracts/search?q=Accountant" title=" Accountant"> Accountant</a>, <a href="https://publications.waset.org/abstracts/search?q=Educational%20background" title=" Educational background"> Educational background</a>, <a href="https://publications.waset.org/abstracts/search?q=Technology%20skills" title=" Technology skills"> Technology skills</a>, <a href="https://publications.waset.org/abstracts/search?q=Job%20requirements" title=" Job requirements"> Job requirements</a> </p> <a href="https://publications.waset.org/abstracts/197379/the-changing-importance-of-technology-skills-for-accountants-in-the-context-of-artificial-intelligence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/197379.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">14</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">33</span> The Impact of Artificial Intelligence on Accounting Profession</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amina%20Zgarni">Amina Zgarni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The emergence of artificial intelligence has led to a major transformation in many sectors and professions, including accounting, which is among the most essential professions. Indeed, the accounting profession is essential to ensure transparency, compliance with standards, and the quality of companies' financial information. This advanced technology offers remarkable opportunities for efficiency and productivity while raising significant challenges. Artificial intelligence technologies are changing the way accountants do their jobs, offering new advantages regarding costs, profitability, and working time. This paper aims to analyze the impact of artificial intelligence on the accounting profession while highlighting the changes and new opportunities that are reshaping the role of accountants in a world increasingly marked by AI. We adopt a quantitative approach in our research methodology. For this, we conducted a study by distributing a questionnaire to 100 accountants and auditors. Thanks to the analysis carried out with SPSS software, we were able to determine that the use of artificial intelligence has transformed the accounting profession by optimizing the services offered facilitating and accelerating the task. However, this transformation remains partial because human intervention remains essential. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=artificial%20intelligence" title="artificial intelligence">artificial intelligence</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title=" accounting profession"> accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=new%20technology" title=" new technology"> new technology</a> </p> <a href="https://publications.waset.org/abstracts/198186/the-impact-of-artificial-intelligence-on-accounting-profession" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/198186.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">11</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">32</span> Need, Relevancy and Impact of Ethics Education in Accounting Profession</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mrigakshi%20Das">Mrigakshi Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical? <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education%20and%20intervention%20in%20accounting" title=" ethics education and intervention in accounting"> ethics education and intervention in accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title=" accounting education"> accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title=" accounting profession"> accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20reasoning%20and%20development" title=" moral reasoning and development"> moral reasoning and development</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education" title=" ethics education"> ethics education</a> </p> <a href="https://publications.waset.org/abstracts/20286/need-relevancy-and-impact-of-ethics-education-in-accounting-profession" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20286.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">554</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">31</span> Accountant Strategists Challenge the Dominant Business Model: A Strategy-as-Practice Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lindie%20Grebe">Lindie Grebe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper reports on a study that explored the strategizing practices of professional accountants in the mining industry, based on Jarratt and Stiles’ dominant strategizing practice models framework. Drawing on a strategy-as-practice perspective, the paper recognises qualified professional accountants in strategic management such as Chief Executive Officers, as strategy practitioners that perform their strategizing practices and praxis within a specific context. The main findings of this paper were produced through semi-structured individual interviews with accountants that perform strategy on a business level in the South African mining industry. Qualitative data were analysed through conversation analysis over two coding-cycles. Findings describe accountant strategists as practitioners who challenge the dominant business model when a disconnect seems to exist between international corporate level strategy and business level strategy in the South African mining industry. Accountant strategy practitioners described their dominant strategizing practice model as incremental change during strategic planning and as a lived experience during strategy implementation. Findings portrayed these strategists as taking initiative as strategy leaders in a dynamic and volatile environment to combine their accounting background with strategic management and challenge the dominant business model. Understanding how accountant strategists perform strategizing offers insight into the social practice of strategic management. This understanding contributes to the body of knowledge on strategizing in the South African mining industry. In addition, knowledge on the transformation of accountants as strategists could provide valuable practice relevant insights for accounting educators and the accounting profession alike. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accountant%20strategists" title="accountant strategists">accountant strategists</a>, <a href="https://publications.waset.org/abstracts/search?q=dominant%20strategizing%20practice%20models%20framework" title=" dominant strategizing practice models framework"> dominant strategizing practice models framework</a>, <a href="https://publications.waset.org/abstracts/search?q=mining%20industry" title=" mining industry"> mining industry</a>, <a href="https://publications.waset.org/abstracts/search?q=strategy-as-practice" title=" strategy-as-practice"> strategy-as-practice</a> </p> <a href="https://publications.waset.org/abstracts/97266/accountant-strategists-challenge-the-dominant-business-model-a-strategy-as-practice-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/97266.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">180</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">30</span> Transparency of Audit Firms in Croatia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marko%20%C4%8Cular">Marko Čular</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=transparency%20report" title="transparency report">transparency report</a>, <a href="https://publications.waset.org/abstracts/search?q=index%20quality%20of%20transparency%20report" title=" index quality of transparency report"> index quality of transparency report</a>, <a href="https://publications.waset.org/abstracts/search?q=Croatian%20audit%20act" title=" Croatian audit act"> Croatian audit act</a>, <a href="https://publications.waset.org/abstracts/search?q=code%20of%20ethics%20for%20professional%20accountants" title=" code of ethics for professional accountants"> code of ethics for professional accountants</a> </p> <a href="https://publications.waset.org/abstracts/2066/transparency-of-audit-firms-in-croatia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2066.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">303</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">29</span> Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Piotr%20Prewysz-Kwinto">Piotr Prewysz-Kwinto</a>, <a href="https://publications.waset.org/abstracts/search?q=Grazyna%20Voss"> Grazyna Voss</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20standards" title="accounting standards">accounting standards</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement" title=" financial statement"> financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=simplification" title=" simplification"> simplification</a> </p> <a href="https://publications.waset.org/abstracts/51481/changes-in-financial-reporting-of-polish-entities-resulting-from-the-implementation-of-directive-34eu-and-evaluation-of-the-changes-by-accountants" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51481.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">286</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">28</span> Analyzing the Perceptions of Accounting Practitioners regarding Communication Skills of Distance-Learning Graduates</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Carol%20S.%20Binnekade">Carol S. Binnekade</a>, <a href="https://publications.waset.org/abstracts/search?q=Deon%20Scott"> Deon Scott</a>, <a href="https://publications.waset.org/abstracts/search?q=Christina%20C.%20Shuttleworth"> Christina C. Shuttleworth</a>, <a href="https://publications.waset.org/abstracts/search?q=Annelien%20A.%20Van%20Rooyen"> Annelien A. Van Rooyen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Higher education institutions are constantly challenged to deliver skilled graduates into the workplace. Employers expect graduates to have the required technical knowledge as well as various pervasive skills. This also applies to accountants who need to know the technical requirements of financial reporting and be able to communicate with individuals, teams and clients at a high level. Accountants need to develop effective business conversational skills and use these skills to communicate up, down and across organizations, taking into consideration cultural and gender diversity. In addition, they need to master business writing and presentation skills. However, providing students with these skills in a distance-learning environment where interaction between students and instructors is limited, is a challenge for academics. The study on which this paper reports, forms part of a larger body of research, which explored the perceptions of accounting practitioners of the communication skills (or lack thereof) of recently qualified accounting students. Feedback (qualitative and quantitative) was obtained from various accounting practitioners in South Africa. Taking into consideration that distance learners communicate mainly with their instructors via email communication and their assignments are submitted using various word processor software, the researchers were of the opinion that the accounting graduates would be capable of communicating effectively once they entered the workplace. However, the research findings, inter alia, suggested that the accounting graduates lacked communication skills and that training was needed to differentiate between business and social communication once they entered the workplace. Recommendations on how these communication challenges may be addressed by higher education institutions are provided. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20practitioners" title="accounting practitioners">accounting practitioners</a>, <a href="https://publications.waset.org/abstracts/search?q=communication%20skills" title=" communication skills"> communication skills</a>, <a href="https://publications.waset.org/abstracts/search?q=distance%20education" title=" distance education"> distance education</a>, <a href="https://publications.waset.org/abstracts/search?q=pervasive%20skills" title=" pervasive skills"> pervasive skills</a> </p> <a href="https://publications.waset.org/abstracts/79507/analyzing-the-perceptions-of-accounting-practitioners-regarding-communication-skills-of-distance-learning-graduates" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/79507.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">207</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">27</span> Accounting Practitioners’ Insight into Distance-Learning Graduates’ Workplace Ethics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Annelien%20A.%20Van%20Rooyen">Annelien A. Van Rooyen</a>, <a href="https://publications.waset.org/abstracts/search?q=Carol%20S.%20Binnekade"> Carol S. Binnekade</a>, <a href="https://publications.waset.org/abstracts/search?q=Deon%20Scott"> Deon Scott</a>, <a href="https://publications.waset.org/abstracts/search?q=Christina%20C.%20Shuttleworth"> Christina C. Shuttleworth</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title="accounting profession">accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=distance%20learning" title=" distance learning"> distance learning</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=workplace" title=" workplace"> workplace</a> </p> <a href="https://publications.waset.org/abstracts/79614/accounting-practitioners-insight-into-distance-learning-graduates-workplace-ethics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/79614.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">209</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">26</span> How Accountants Can Save the World</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Todd%20Sayre">Todd Sayre</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The proprietary balance sheet represents equity as the shareholders’ net worth. FASB (1985) codified the proprietary format with the justification that shareholders, like partners and proprietors, owned and had “ownership interests” in the net assets. The results of the hypotheses tests imply that shareholders do not resemble owners nor do they have ownership interests in the net assets. Accordingly, the paper argues that replacing the proprietary format with an entity format in corporate reporting would not only help corporate reports to be more representationally faithful, but would also help people to recognize that are entities onto themselves. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=proprietary%20theory" title="proprietary theory">proprietary theory</a>, <a href="https://publications.waset.org/abstracts/search?q=entity%20theory" title=" entity theory"> entity theory</a>, <a href="https://publications.waset.org/abstracts/search?q=earned%20capital%20approach" title=" earned capital approach"> earned capital approach</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/190185/how-accountants-can-save-the-world" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190185.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">31</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">25</span> Insights on Behavior of Tunisian Auditors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dammak%20Saida">Dammak Saida</a>, <a href="https://publications.waset.org/abstracts/search?q=Mbarek%20Sonia"> Mbarek Sonia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=public%20interest" title="public interest">public interest</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20behavior" title=" professional behavior"> professional behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20auditors" title=" Tunisian auditors"> Tunisian auditors</a> </p> <a href="https://publications.waset.org/abstracts/171287/insights-on-behavior-of-tunisian-auditors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171287.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">83</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">24</span> Zeros Elimination from the National Currency</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zahra%20Karimi">Zahra Karimi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20reform%20in%20Iran" title=" tax reform in Iran"> tax reform in Iran</a>, <a href="https://publications.waset.org/abstracts/search?q=Value%20Added%20Tax%20%28VAT%29" title=" Value Added Tax (VAT)"> Value Added Tax (VAT)</a>, <a href="https://publications.waset.org/abstracts/search?q=economic" title=" economic"> economic</a> </p> <a href="https://publications.waset.org/abstracts/19874/zeros-elimination-from-the-national-currency" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19874.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">392</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">23</span> AI Applications in Accounting: Transforming Finance with Technology</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alireza%20Karimi">Alireza Karimi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=artificial%20intelligence" title="artificial intelligence">artificial intelligence</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20automation" title=" accounting automation"> accounting automation</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20analysis" title=" financial analysis"> financial analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20detection" title=" fraud detection"> fraud detection</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning%20in%20finance" title=" machine learning in finance"> machine learning in finance</a> </p> <a href="https://publications.waset.org/abstracts/172542/ai-applications-in-accounting-transforming-finance-with-technology" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/172542.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">66</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">22</span> The Antecedent Factor Affecting the Entrepreneurs’ Decision Making for Using Accounting Office Service in Chiang Mai Province</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nawaporn%20Thongnut">Nawaporn Thongnut</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective was to study the process and how to prepare the accounting of the Thai temples and to study the performance and quality in the accounting preparation of the temples in accordance with the regulation. The population was the accountants and individuals involved in the accounting preparation of 17 temples in the suburban Bangkok. The measurement used in this study was questionnaire. The statistics used in the analysis are the descriptive statistic. The data was presented in the form of percentage tables to describe the data on the demographic characteristics. The study found that temple wardens were responsible for the accounting and reporting of the temples. Abbots were to check the accuracy of the accounts in the monasteries. Mostly, there was no account auditing of the monasteries from the outside. The practice when receiving income for most of the monasteries had been keeping financial document in an orderly manner. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=creating%20shared%20value" title=" creating shared value"> creating shared value</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accountant%E2%80%99s%20roles" title=" management accountant’s roles"> management accountant’s roles</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20exchange%20of%20Thailand" title=" stock exchange of Thailand"> stock exchange of Thailand</a> </p> <a href="https://publications.waset.org/abstracts/55276/the-antecedent-factor-affecting-the-entrepreneurs-decision-making-for-using-accounting-office-service-in-chiang-mai-province" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55276.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">235</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">21</span> The Influence of an Occupation as a Calling on the Value of Job Security and Its Connection with Wage Levels</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Malul%20Miki">Malul Miki</a>, <a href="https://publications.waset.org/abstracts/search?q=Rafi%20Bar-El"> Rafi Bar-El</a>, <a href="https://publications.waset.org/abstracts/search?q=Eithan%20Hourie"> Eithan Hourie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this article, we test the influence of an occupation as a calling on the value of job security and its connection with wage levels. Our sample consists of 495 workers in Israel from 10 occupations in the public sector, who are assumed to have a relatively high level of job security, and the private sector, who are assumed to have less job security or none at all. These 10 occupations are social workers, lecturers, lawyers, administration workers, accountants, high school teachers, bank workers, high-tech worker, nurses and psychologists. Using regression analysis, we find that those who have occupations that the literature has defined as a calling value job security less than those in ordinary employment. In addition, salary level has no effect on this relationship. Finally, those who work in occupations that are regarded as a calling have less status quo bias than those in ordinary employment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=calling" title="calling">calling</a>, <a href="https://publications.waset.org/abstracts/search?q=loss%20aversion" title=" loss aversion"> loss aversion</a>, <a href="https://publications.waset.org/abstracts/search?q=job%20security" title=" job security"> job security</a>, <a href="https://publications.waset.org/abstracts/search?q=status%20quo%20bias" title=" status quo bias"> status quo bias</a> </p> <a href="https://publications.waset.org/abstracts/151905/the-influence-of-an-occupation-as-a-calling-on-the-value-of-job-security-and-its-connection-with-wage-levels" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/151905.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">109</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">20</span> Corruption and Economic Performance in Nigeria: The Role of Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jamila%20Garba%20Audu">Jamila Garba Audu</a>, <a href="https://publications.waset.org/abstracts/search?q=Peter%20Adamu"> Peter Adamu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the role of forensic accounting in the fight against corruption in Nigeria for better utilization of public funds and economic growth and development of the Country. We adopted a trend analysis to show the performance of the Nigerian economy as well as the quality of institutions which government economic and political activities in the country. It is an established fact that Nigeria has performed badly since the 1960s to date in terms of institutional quality and economic development despite large amount of money obtained from the export of crude oil. It was revealed also that the fight against corruption has not been very successful in recent times because experts in the field of forensic accounting have not been utilized. With the successes recorded in dealing with fraud and embezzlement using forensic accounting, it has become imperative for the EFCC to use forensic accountants in the fight against corruption in the country. Also, there is the need to introduce very seriously, the teaching of forensic accounting in Nigerian Universities to train experts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption" title="corruption">corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20performance" title=" economic performance"> economic performance</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/54077/corruption-and-economic-performance-in-nigeria-the-role-of-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/54077.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">381</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">19</span> Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=companies%20listed%20on%20the%20stock%20exchange" title="companies listed on the stock exchange">companies listed on the stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20budget" title=" financial budget"> financial budget</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=operating%20budget" title=" operating budget"> operating budget</a> </p> <a href="https://publications.waset.org/abstracts/43943/management-accounting-techniques-of-companies-listed-on-the-stock-exchange-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43943.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">386</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">18</span> Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ifedapo%20Francis%20Awolowo">Ifedapo Francis Awolowo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/42346/financial-statement-fraud-the-need-for-a-paradigm-shift-to-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42346.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">374</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accountants&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accountants&page=2" 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