Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Junior_Cesar_Rodrigues_de_Castro.pdf: 859787 bytes, checksum: cf5024fc1b06c1d588040ee78e0d148e (MD5) Previous issue date: 2009-09-01 / This dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency. / O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-16T17:11:53Z No. of bitstreams: 2 Patr??cia_Fernandes_Frauches.pdf: 1887353 bytes, checksum: fc40808ad867f38cb6c276cf98a2ba6f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-16T17:11:53Z (GMT). No. of bitstreams: 2 Patr??cia_Fernandes_Frauches.pdf: 1887353 bytes, checksum: fc40808ad867f38cb6c276cf98a2ba6f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-11-25 / The study of the teaching profession has been the subject of research in different contexts, among the different approach of possibilities this theme stands out in recent years, the reflections that seek to understand the genealogy of the profession, that is, knowledge and expertise that it demands. This research aimed to outline a profile of the knowledge underlying the pedagogical practices of teachers who work in an accountancy course offered by a university in the state of Sao Paulo, trying to identify what kind of knowledge permeate the actions of teachers in room college tuition as well as the knowledge that there are manifest. To this end, we carried out an exploratory study of qualitative approach. Data were collected through an online form and analyzed using content analysis to the free issues and statistics for the structured questions. It was found that the knowledge underlying the pedagogical practice of the investigated teachers are related to the ability to select a topic from the given subject content and make connections with the goal and the teaching methodology and use assessment instruments and procedures student learning. However, they were not highlighted in the reports of the classes, what are the criteria in the evaluation processes used. On the other hand, it stands out as the predominant practical knowledge of these teachers, knowledge of the specific content of the given discipline and its teaching specifies, which allows the teacher to find ways to make the content understandable to students. It follows therefore that the practical knowledge, built on the action of teachers is characterized by a knowledge existential, social and pragmatic permeated by beliefs, values and ethical principles arising from their trajectories and livings, the accounting profession, the teaching and sharply the context in which they operate. / O estudo da profiss??o docente tem sido objeto de investiga????o em diferentes contextos, dentre as distintas possibilidades de abordagem desta tem??tica, destaca-se nos ??ltimos anos, as reflex??es que procuram compreender a genealogia dessa profiss??o, isto ??, que conhecimentos e saberes que ela demanda. Esta pesquisa teve como objetivo geral delinear um perfil dos saberes que fundamentam a pr??tica pedag??gica de docentes que atuam em um curso de ci??ncias cont??beis oferecido por uma IES do estado de S??o Paulo, procurando identificar que tipo de conhecimentos permeiam as a????es dos docentes em sala de aula universit??ria bem como os saberes que ali se manifestam. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados por meio de um formul??rio online e analisados por meio da an??lise de conte??do para as quest??es livres e da estat??stica para as quest??es estruturadas. Constatou-se que os saberes que fundamentam a pr??tica pedag??gica dos docentes investigados est??o relacionados com a capacidade de selecionar um t??pico do conte??do da disciplina ministrada e de fazer conex??es com o objetivo e a metodologia de ensino, bem como utilizar instrumentos e procedimentos de avalia????o da aprendizagem dos alunos. Entretanto, n??o ficaram destacados nos relatos das aulas, quais foram os crit??rios estabelecidos nos processos avaliativos utilizados. Por outro lado, destaca-se, como predominante do conhecimento pr??tico destes docentes, o conhecimento do conte??do espec??fico da disciplina ministrada e da sua did??tica especifica, o qual permite ao professor buscar formas de tornar o conte??do compreens??vel aos alunos. Conclui-se assim, que o saber pr??tico, constru??do na a????o dos docentes caracteriza-se por um saber existencial, social e pragm??tico permeado por cren??as, valores e princ??pios ??ticos decorrentes das suas trajet??rias e viv??ncias, na profiss??o cont??bil, na doc??ncia e acentuadamente, do contexto onde atuam.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.

Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate. / Management Accounting / MPhil (Accounting Sciences)

The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)

South Africa is experiencing a financial skills shortage with a severe shortage of accountants and chartered accountants in particular. The aim of this study was to measure accessibility of public higher education in South Africa, in general and specifically relating to accountancy programmes with special emphasis on chartered accountancy programmes in South Africa, by making use of selected accessibility indicators. Although some of these indicators have been used to measure accessibility of higher education in general both locally and internationally, they are not often used to measure accessibility of a programme for a particular profession such as accountancy or chartered accountancy. This study aimed to fill this gap by measuring the selected accessibility indicators and providing subsequent rankings of the four public universities selected for this study. The results can be used by institutions that offer accountancy and chartered accountancy programmes as well as the South African Institute of Chartered Accountants, as the profession’s Education and Training Quality Assurance body, to evaluate the accessibility of accountancy as well as chartered accountancy programmes. / Financial Accounting / M. Compt. (Applied Accountancy)

South Africa is experiencing a financial skills shortage with a severe shortage of accountants and chartered accountants in particular. The aim of this study was to measure accessibility of public higher education in South Africa, in general and specifically relating to accountancy programmes with special emphasis on chartered accountancy programmes in South Africa, by making use of selected accessibility indicators. Although some of these indicators have been used to measure accessibility of higher education in general both locally and internationally, they are not often used to measure accessibility of a programme for a particular profession such as accountancy or chartered accountancy. This study aimed to fill this gap by measuring the selected accessibility indicators and providing subsequent rankings of the four public universities selected for this study. The results can be used by institutions that offer accountancy and chartered accountancy programmes as well as the South African Institute of Chartered Accountants, as the profession’s Education and Training Quality Assurance body, to evaluate the accessibility of accountancy as well as chartered accountancy programmes. / Financial Accounting / M. Compt. (Applied Accountancy)

Online learning has grown exponentially within higher education in the past decade, especially at community colleges. As online course offerings expand community colleges need to assess student learning in order to ensure quality learning experiences for students and for accreditation purposes. The purpose of this study was to compare the assessment methods of community college faculty who teach the same course in both face-to-face and online formats, in order to determine the similarities and differences that exist in assessment practices. This study stemmed from the constructionist and pragmatic perspectives of the researcher. Additionally this study asked how community college faculty perceive the effectiveness of different assessment methods on student learning. The method for this research was a qualitative multiple case study in which community college accounting faculty were interviewed to explore how they assess student learning in both the online and face-to-face formats. Homework problems, exams, quizzes were the most commonly used methods of assessment of student learning in both formats by the study participants. Furthermore, exams and quizzes were believed to be most effective in assessing student learning, among the community college faculty members interviewed. Another discovery from this study included the prevalent use of publisher's software,called My Accounting Lab, among community college accounting faculty in administering assessments to students. Additional concerns around assessing online students effectively, managing online student group work, and mitigating online student cheating were also revealed during interviews with study participants. / Graduation date: 2013

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.

The incorporation of information and communications technology into every sphere of life can neither be denied nor remain unnoticed. Be it for education, government, corporate or social purposes, information and communications technology usage has become a norm in the twenty-first century. In academia, which is the focus of this study, the University of South Africa offers screencasts as a technology-enhanced teaching tool in the College of Accounting Sciences. These screencasts form part of an e-learning initiative to improve the success rate among their students in the Certificate in the Theory of Accounting programme. This phenomenological, qualitative research study employs a case study as a research design tool, employing the community of inquiry framework. Ten lecturer-participants were interviewed in this study. The aim was to determine how screencasts can be used as a technology-enhanced teaching tool at an open distance-learning university in South Africa. Accordingly, this study used semi-structured interviews and document analysis to collect the data. The research data were studied, analysed, explored and validated. The study’s findings proved the validity and the practicability of this research. The findings indicate that screencasting at the university is in its beginning phase and that lecturers make use of the learning management system (myUnisa) to upload screencasts. Although making the screencasts is time consuming, lecturers report on the positive feedback received from students concerning the screencasts, but there is no way to track how many students use them. It is important to note that the lecturers experience challenges, as the MyUnisa system is often ineffective. Furthermore, some lecturers are techno-phobes, resulting in those that are technologically informed being overloaded. This study recommends the use of other effective software, screencast training, proper investment in information and communications technology infrastructure and affordable data access for students to stakeholders such as UNISA. / Curriculum and Instructional Studies / M. Ed. (Curriculum Studies)