Den här studien undersöker beskrivningar av controllerns roll och dess funktion under tre decennier i Europa. Studien utgår från en systematisk granskning av vetenskapligt granskade artiklar som publicerats i tolv ledande journaler under perioden 1990-2014. Begrepp och funktioner undersöks tillsammans med val av forskningens teoretiska ansatser och metoder. Resultatet i studien visar att det finns tydliga faser av forskningens beskrivningar av controllern, en tidig fas där rollen frigörs från tidigare föreställningar av en ekonom som hanterar redovisning och kassaflöden, en mellanfas där rollen påverkas av exempelvis nya tekniker som IT-stöd och affärssystem leder till att omdefinitioner av rollen anses vara viktiga samt en modern fas där tidigare rolluppdelningar ifrågasätts och fokus ligger på rollens makt i organisationen och möjligheter att skapa sin egen yrkesidentitet. Det finns ett relativt homogent mönster i val av teoretisk ansats gällande beskrivning av controllern. Majoriteten av artiklarna i urvalet utgår från ett sociologiskt perspektiv vilket pekar på att controllern har beskrivits utifrån den kontext controllern verkar i och därmed gett viktiga indikationer för en förståelse av just denna kontext. Studien visar att det framförallt uttrycks att det är organisationella faktorer som driver förändringarna av roll och rollfunktion. Varje organisation definierar vad controllern har för funktion och vilken påverkan denne ska ha på verksamheten. Den kunskapsbas som en controller bör ha, enligt beskrivningarna, visar att controllern behöver hantera fler områden än redovisning. Detta har rapporterats tidigare, men har beskrivits som att det handlar om en rollförändring och en uppdelning av roller. Resultatet i den här studien pekar snarare på att det är en naturlig process av förändring av rollen för ett företags vidare överlevnad. / This study examines the descriptions of the role of management accountants in Europe (available only in Swedish). The study is a systematic literature review of peer-reviewed articles, published in twelve leading journals during 1990-2014. The descriptions of the role are examined in relation to theoretical approaches and methods.   The result indicates that there are three distinct phases of the descriptions of management accountants, from a role that is released from the previous assumptions of an accountant as a bean-counter towards a phase where the role is affected by new technologies that leads to redefinitions of the role, up to today’s phase where previous role types are questioned with a focus on the power position of the role within the organization and opportunities to create a professional identity.   There is a relatively homogeneous pattern in the theoretical approach to the study of the management accountant. The vast majority of articles are based on a sociological perspective, which indicates that the management accountant has been described based on the context the management accountant operates in, given important indications for understanding this particular context.  The study indicates that it is primarily the organizational factors that are driving the changes and the function of the role. Each organization defines the function of a management accountant based on to what extent this function is linked to business. The knowledge base of a management accountant, according to the descriptions, illustrates that the management accountant requires managing more areas than accounting. This has been reported before, but has been explained as a role change and a variety of role types. The results of this study indicate that it is rather a natural process of change in relation to the further survival of a business.

A implantação de sistemas informatizados é uma necessidade em todos os campos de atuação, considerando a velocidade em que informações e fatos ocorrem no mundo atual. Todavia, tal implantação envolve mudanças e situações de custobenefício. O presente trabalho apresenta uma avaliação sobre as possibilidades ou não de avanços, quanto à agilidade e eficiência nos processos e tarefas executados pelas empresas de serviços contábeis. Inicialmente, o trabalho traz um histórico sobre as organizações contábeis, segmento econômico que está presente desde a criação da profissão do contabilista. Num segundo momento, este instrumento aborda a necessidade de inovações nos métodos de trabalho, geradas pelas mudanças no panorama econômico nacional, principalmente pela estabilização da moeda. Também são fatores de relevante interferência nesse processo as fortes mudanças na legislação movidas pelo Fisco, que passou a criar um número excessivo de obrigações assessórias para alimentar seus bancos de dados. Por fim, uma análise das inovações nos métodos de trabalho das atuais empresas prestadoras de serviços contábeis, mais especificamente dentro da Aprove Consultorias Ltda, possibilita avaliar a extensão complexa da validade ou não desses empreendimentos frente a todas essas mudanças. / The implementation of information systems is a necessity in all fields, considering the speed with which information and data are transmitted in today’s world. However, such implementation requires changes and ‘value-for-money’ analysis. The hereby essay presents an evaluation of the possibilities for advancements, with regard to agility and efficiency in the processes and tasks executed by accounting services companies, economy segment that is present since the creation of the accountant position. Secondly, this instrument approaches the necessity for innovations in the work methods generated by changes in the national economy scene, mainly destabilization of currency. There are also points of relevant interference in this process such as the big changes made by the Revenue Service that has started to yield an excessive number of obligations to feed their data base. Finally, an analysis of the innovations of the current accounting services companies’ work methods, more specifically at Aprove Consultorias, Ltd, allows us to evaluate the complex extension of the possible validity of these ventures when facing all these changes.

A implantação de sistemas informatizados é uma necessidade em todos os campos de atuação, considerando a velocidade em que informações e fatos ocorrem no mundo atual. Todavia, tal implantação envolve mudanças e situações de custobenefício. O presente trabalho apresenta uma avaliação sobre as possibilidades ou não de avanços, quanto à agilidade e eficiência nos processos e tarefas executados pelas empresas de serviços contábeis. Inicialmente, o trabalho traz um histórico sobre as organizações contábeis, segmento econômico que está presente desde a criação da profissão do contabilista. Num segundo momento, este instrumento aborda a necessidade de inovações nos métodos de trabalho, geradas pelas mudanças no panorama econômico nacional, principalmente pela estabilização da moeda. Também são fatores de relevante interferência nesse processo as fortes mudanças na legislação movidas pelo Fisco, que passou a criar um número excessivo de obrigações assessórias para alimentar seus bancos de dados. Por fim, uma análise das inovações nos métodos de trabalho das atuais empresas prestadoras de serviços contábeis, mais especificamente dentro da Aprove Consultorias Ltda, possibilita avaliar a extensão complexa da validade ou não desses empreendimentos frente a todas essas mudanças. / The implementation of information systems is a necessity in all fields, considering the speed with which information and data are transmitted in today’s world. However, such implementation requires changes and ‘value-for-money’ analysis. The hereby essay presents an evaluation of the possibilities for advancements, with regard to agility and efficiency in the processes and tasks executed by accounting services companies, economy segment that is present since the creation of the accountant position. Secondly, this instrument approaches the necessity for innovations in the work methods generated by changes in the national economy scene, mainly destabilization of currency. There are also points of relevant interference in this process such as the big changes made by the Revenue Service that has started to yield an excessive number of obligations to feed their data base. Finally, an analysis of the innovations of the current accounting services companies’ work methods, more specifically at Aprove Consultorias, Ltd, allows us to evaluate the complex extension of the possible validity of these ventures when facing all these changes.

A implantação de sistemas informatizados é uma necessidade em todos os campos de atuação, considerando a velocidade em que informações e fatos ocorrem no mundo atual. Todavia, tal implantação envolve mudanças e situações de custobenefício. O presente trabalho apresenta uma avaliação sobre as possibilidades ou não de avanços, quanto à agilidade e eficiência nos processos e tarefas executados pelas empresas de serviços contábeis. Inicialmente, o trabalho traz um histórico sobre as organizações contábeis, segmento econômico que está presente desde a criação da profissão do contabilista. Num segundo momento, este instrumento aborda a necessidade de inovações nos métodos de trabalho, geradas pelas mudanças no panorama econômico nacional, principalmente pela estabilização da moeda. Também são fatores de relevante interferência nesse processo as fortes mudanças na legislação movidas pelo Fisco, que passou a criar um número excessivo de obrigações assessórias para alimentar seus bancos de dados. Por fim, uma análise das inovações nos métodos de trabalho das atuais empresas prestadoras de serviços contábeis, mais especificamente dentro da Aprove Consultorias Ltda, possibilita avaliar a extensão complexa da validade ou não desses empreendimentos frente a todas essas mudanças. / The implementation of information systems is a necessity in all fields, considering the speed with which information and data are transmitted in today’s world. However, such implementation requires changes and ‘value-for-money’ analysis. The hereby essay presents an evaluation of the possibilities for advancements, with regard to agility and efficiency in the processes and tasks executed by accounting services companies, economy segment that is present since the creation of the accountant position. Secondly, this instrument approaches the necessity for innovations in the work methods generated by changes in the national economy scene, mainly destabilization of currency. There are also points of relevant interference in this process such as the big changes made by the Revenue Service that has started to yield an excessive number of obligations to feed their data base. Finally, an analysis of the innovations of the current accounting services companies’ work methods, more specifically at Aprove Consultorias, Ltd, allows us to evaluate the complex extension of the possible validity of these ventures when facing all these changes.

Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and open-ended response questions. The data was analyzed qualitatively since 16 people responded, and broad conclusions of the results were assessed. Questions in the survey asked students to give their input on how ETSU can improve the Master of Accountancy (M.Acc.) program, identify parts of the CPA exam that were troublesome and easy, how prepared students felt for the CPA exam, etc. The findings of this survey presented a wide range of opinions on ETSU’s ability to prepare students for the CPA exam and offered valuable insight to be considered.

nÃo hà / Este trabalho analisa o impacto que o curso superior em Bacharelado em CiÃncias ContÃbeis causa na formaÃÃo da renda dos profissionais de contabilidade no Estado de Pernambuco, de forma a estimar o quanto a renda do contabilista com formaÃÃo de nÃvel superior â contador - aumenta em relaÃÃo ao contabilista com formaÃÃo de nÃvel mÃdio â tÃcnico em contabilidade. Para tanto, foi realizada uma anÃlise empÃrica com profissionais de todo o Estado, atravÃs da aplicaÃÃo de questionÃrio, com o intuito de verificar se tal relaÃÃo existe e quais sÃo as outras possÃveis variÃveis que podem ser determinantes para um melhor nÃvel de remuneraÃÃo. Os resultados obtidos demonstram que os fatores que mais influenciam para a obtenÃÃo de maiores salÃrios pelos contabilistas sÃo: nÃvel de formaÃÃo profissional, regiÃo de execuÃÃo dos trabalhos no Estado, o sexo, a raÃa e o tempo de atividade. Jà os resultados economÃtricos apontaram que os profissionais com formaÃÃo superior em Contabilidade, do sexo masculino, que trabalham na RegiÃo Metropolitana de Recife e que tÃm maior nÃvel de experiÃncia tÃm maiores probabilidades de auferir maiores rendas. Concluiu-se, ainda, que os contabilistas, independente de sua formaÃÃo, se de nÃvel mÃdio ou superior, acreditam que os profissionais de contabilidade com tÃtulo de contador, conseguem ter renda maior do que o tÃcnico em contabilidade. / This study analyzes the impact that the degree in Bachelor of Science in Accounting because the formation of the income of the accounting profession in the state of Pernambuco, in order to estimate how much income the accountant with higher education - counter - increases in relation to the accountant with mid-level training - accounting technician. For this, an empirical analysis with professionals from throughout the state was conducted through a questionnaire, in order to determine whether such a relationship exists and what are the other possible variables that can be crucial to a better level of remuneration. The results show that the factors that most influence to obtain higher salaries for accountants are: level of professional training, execution region of jobs in the state, sex, race and uptime. Already econometric results showed that professionals with a degree in Accounting, male, working in the Metropolitan Region of Recife and having a higher level of experience are more likely to earn higher incomes. It was concluded also that accountants, regardless of their training, whether medium or higher level believe that accounting professionals with counter title, can have income greater than the accounting technician.

The study takes servant-leadership and attempts to find if there is an equivalent concept in management. Leadership and management have been extensively compared and contrasted in research and theory and while there are divergent views of exactly what each entails, others hold the view that they might be equal and complementary. The research design follows a positivist philosophy. An instrument that measures distinct leader, manager and professional role preferences is used to check the discrete operation of three contexts among a sample of members of the accountancy profession. The instrument is derived from contextualising pre-developed and pre-tested servant-leadership measuring instruments. Items from the role preference map instrument are added together with demographic details to come up with a meta-instrument adapted for the study. After validating it through pilot-testing, the instrument is applied in real-world research. The research was conducted among a sample of professional accountants working in 28 countries across four continents in organisations with over 82,000 employees. Statistical analysis, employing; analysis of variance, correlations, frequencies, significances, means, variances and tests of scale reliability was performed on both the data and the instruments. The research found clear and reliable servant-leadership-type behaviours exhibited across the three discreet roles and contexts of leader, manager and professional. Some professional accountancy courses are delivered across many countries in the world. The Association of Chartered Certified Accountants (ACCA) is one such professional accountancy body that offers qualifications on a global scale. However, as accountants originate from, and practice in diverse cultures and economies around the world they are trained by institutes like ACCA from a common syllabus that has elements of management as a subject. Servant-leadership is a type of leadership that is theorised to be humanistic and spiritual rather than rational and mechanistic. Management practice on the other hand needs rationality and contains some mechanistic elements in typical management functions like coordinating and controlling. The implication is whether servant-leadership attributes can be exhibited if professional accountants contextualise themselves as leaders, managers or professionals. The study focuses on the profession of accountants and tests the operation of servant-leadership behaviours from the manager, leader and professional contexts using pre-tested servant-leadership scales and applying them in specific leader and manager contexts. This approach is new in its treatment of servant-leadership in this fashion. A further original approach is the use of the accountancy profession. This treatment of instruments from other fields like psychology and sociology is new.

Šiame darbe sukurtas produktas skirtas įmonės buhalterinės apskaitos duomenų valdymui. Prisijungęs vartotojas turi galimybę išrašyti sąskaitą – faktūrą, o jei yra poreikis - kasos pajamų kvitą, matyti išrašytas ir gautas sąskaitas, administruoti įmonės klientus bei įmonės sandėlyje esančias prekes. Buvo išanalizuotos buhalterinės programos, bei mokslinė literatūra kuri leido sukurti programą, atitinkančią Lietuvos buhalterinių programų reikalavimus. / The product that was created in this work is up for managing company‘s accounting data. After connection the consumer has an opportunity to write out invoice, and if there is a demand, tills revenue check. The consumer can see written and incoming invoices, to manage company‘s clients and merchandises that are in storage. In this job was analyzed literature of science and other programs and it let create product which conformable for Lithuanian accountant programs demand.

Notre thèse étudie un domaine qui est dominé à la fois par des lois très contraignantes et des données difficiles à analyser. Elle se situe à l’intersection entre l’analyse de l’existant et la prévision des tendances futures. Son objet est le comité d’entreprise. En matière de projet de réorganisation d’une firme, les élus peuvent se faire accompagner par un expertcomptable. Or, quel peut être le poids de son rapport ? Peut-il réellement modifier ou annuler un plan de restructuration ? Les pouvoirs qui lui sont dévolus par la loi sont restreints puisqu'il ne peut pas agir et alerter directement les instances judiciaires. Parallèlement, on a supposé qu'un plan de restructuration ne peut être qu'en accord avec la loi et la réglementation car les directions ne prendraient pas le risque de procéder à des licenciements « secs » si elles n'étaient pas en difficulté. Il est vrai que dans la majorité des cas, l’expert-comptable ne peut pas remettre en cause un plan de restructuration. Il pourra généralement fournir des informations aux élus leur permettant de négocier une prime de sortie. Néanmoins, à travers l'étude d'un cas réel, on a pu démontrer que suite au rapport d'un expert-comptable, un projet de licenciement a été remis en cause et annulé. Cela a été possible car le seul motif de baisse de chiffre d'affaires suite à la perte d'un client ne peut être retenu pour procéder à une réduction d'effectif. Les représentants du personnel sont devenus des acteurs clés dans la gestion de l'entreprise. / Our doctorate thesis studies a domain which is dominated at the same time by very binding laws and data difficult to analyze. It is situated in the intersection between the analysis of the existing and the forecast of the future tendencies. Its object is the works council. Regarding project of reorganization of a firm, the elected representatives can be accompanied by a chartered accountant. Yet, what can be the weight of its relationship? Can he really modify or cancel a restructuring plan? The powers which are devolved to him by the law are restricted because he cannot act and alert directly the judicial authorities. At the same time, we supposed that a restructuring plan can be only in agreement with the law and the regulations because the directions would not take the risk of proceeding to “dry” dismissals if they were not in trouble. It is true that in the majority of the cases, the chartered accountant cannot question a restructuring plan. He can generally supply information to the elected representatives allowing them to negotiate a bonus of exit. Nevertheless, through the study of a real case, we were able to demonstrate that further to the report of a chartered accountant, a project of dismissal was questioned and cancelled. It was possible because be held to proceed to a reduction in turnover further to the loss of a customer cannot be held to proceed to a reduction of staff. The staff representatives became key players in the management of the company.

This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.