For most, offshore company setups in countries such as Panama or Ireland are tied to thoughts of illegal activities leading to tax evasion. Although in many cases these preconceptions seem to be in order, in general we seem to miss a key point in reasoning of how and why these activities are possible. The conclusions this study provides are based on material derived from qualitative interviews conducted in Sweden and are used to argue against existing research findings which point the auditor as a key player in tax evasion arrangements and a reason of tax evasion existence. In addition, we argue that issues of tax evasion are of complex nature and therefore no individual profession can be pointed to as a scapegoat, instead additional research needs be done in order to map and understand the processes that are involved in setting up a tax evasion arrangement. Furthermore, the material gathered by this research suggests that a better understanding of tax evasion arrangements might form the ground for an international collaboration such as effective common regulation against tax evasion. The interviews which this study is based upon are conducted on auditor stakeholders who have an understanding in taxation issues and who work near auditors and therefore have an adequate understanding of the auditor profession. / nej

A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce, February 2019 / Orientation: The professional accountant’s ability regarding ethical decision-making has come under increased scrutiny within recent times. This is particularly relevant within the South African accountancy environment given the recent accounting scandals that surfaced during 2017 and 2018. For professional accountants to achieve the goal of serving the public interest, they are required to have a mindset that fosters ethical-decision making. Research aim: The primary aim of this study was to explore the different factors which influence ethical judgement and behavioural intentions of professional accountants and to investigate which are significant factors which influence ethical-decision making. Ethical judgment involves the ability of the participant to recognise the seriousness of an ethical conflict whereas ethical behavioural intentions focus on the willingness of the participant to behave ethically. The secondary aim of the study was to explore the effect of demographical characteristics on ethical decision-making. Motivation for study: From a South African perspective, it is critical to ensure that professional bodies who are tasked with developing the accounting profession as well as serving the public interest gain a better understanding of the different factors which influence ethical judgment and behavioural intentions of professional accountants. Research approach and method: This study used a multidimensional ethics scale (MES) to measure the significant considerations of professional accountants when faced with an ethical dilemma. A quantitative research approach was followed and a questionnaire based upon the MES and three tax related ethical dilemmas was used to gather data. To address the research aims of the study, two research questions were answered through hypothesis testing which involved both descriptive and inferential statistical methods. Main results: The primary results indicated that factors such as morality, fairness, justice and acceptability to one’s family play the most significant role in influencing the ethical judgement of professional accountants. In addition, it was found that egoism which prioritises the long-term self-interest of the professional accountant significantly influences their ethical behavioural intentions. Lastly, the secondary results indicated that demographical characteristics such as rank and highest qualification attained by professional accountants play an important role in influencing the mind of the professional accountant when faced with an ethical dilemma. Application: This study contributes to the existing body of research involving ethical decision-making of professional accountants. This is an important topic in the current discourse on accounting and amongst accounting professionals. Furthermore, the results of this study can also form the basis of a mechanism for change within professional accounting bodies (PAO’s). The results of this study can be applied to assist in re-aligning continuous professional development (CPD) programmes. Based on the results, professional bodies can shift their focus in terms of CPD’s towards prioritising public interest as a key consideration for current and future accountants. To this end, PAO’s and higher education institutions can use this contribution when designing a new syllabus which addresses the issues that arise around ethical decision-making. Contributions: Key conclusions of this study contribute to the understanding of professional accountants’ ethical judgment and behavioural intentions. The topic under investigation is in direct response to calls for increased research on ethical judgement and behavioural intentions of professional accountants. The results also contribute towards a better understanding of the effects of gender, rank and professional qualifications on ethical decision-making. / PH2020

Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Bakgrund: Teknologins utveckling samt den ökade globaliseringen har gjort dagens controller till ett komplext yrke som berör många aspekter. Vi vill behandla ämnet utifrån personer som ska anställa en controller eftersom de är involverade i controller-rollen. Vi undrar hur dessa personer egentligen kan veta vad de söker hos en controller när det råder en så stor osäkerhet kring begreppet. Syfte: Syftet med vår uppsats är att undersöka vilka förväntningar som arbetsgivare har på en controller samt analysera dessa med stöd av tidigare forskning och litteratur. Uppsatsen fokuserar på dels vad controllern skall arbeta med och hur arbetsuppgifterna utvecklas och dels på personlighetsdrag och färdigheter. Vi vill få en ökad förståelse på hur arbetsgivare via sina förväntningar tolkar begreppet controller. Metod: En kvalitativ forskningsmetod med abduktiv ansats. Empirin är insamlad via semistrukturerade intervjuer med anställningsansvariga och kompletterad med information från verksamheters platsannonser. Slutsats: Vi drar slutsatsen utifrån vår studie att förväntningarna på controllers är i grunden relativt lika, men skiljer sig även i många aspekter.Ytterligare en slutsats är att det råder till viss del delade meningar beträffande hur respondenterna vill och anser att controller-rollen ska utvecklas. Studien ger indikationer på att det råder en del osäkerhet kring begreppet controller. / Background: Technology development and increased globalization has made the Controller profession to something complex that involves many aspects. We want to process this subject from the point of view of people who is about to hire a Controller. We wonder how these people know what they are looking for since it is a large uncertainty about the concept. Purpose: The purpose of this essay is to examine the expectations that employers have towards a Controller and analyze these based on previous research and literature. The essay will focus on partly the job assignments and its developing, and partly on the personality and skills. We want to get a better understanding about how the employers, via their expectations, interprets the concept of Controller. Method: The purpose of this study has been achieved through an abductive method. The empirical data was collected through semi-structured interviews with people in charge of hiring the Controllers and complemented with job advertisings. Conclusion: The expectations of the Controller are fundamentally quite similar but have some differences in several aspects. There are different opinions from the respondents how the Controller role should develop in thefuture. The study indicates that there is some uncertainty in the concept that is Controller.

My destiny is comparing of the processing wages business in two acoountant programs from the aspect lucidity, work difficulty and press listings. To this work I chosen the program Money S3 and program OKmzdy for Windows. For the software comparing was urgent to do typical activities, which wages accountant is doing like worker recording, calculation his wages and printing of the all documents and other else activities, which is urgent to do every month.

Den pågående digitaliseringen genomsyrar flera av samhällets olika yrkesområden och där dess inverkan inom redovisningsbranschen är påtaglig. Tidigare forskning menar att de större förändringarna har skett inom det senaste decenniet och efterfrågar därmed fler kvalitativa studier som berör området redovisningsekonomer och hur de uppfattar digitaliseringen i sin yrkesroll. Studien ämnar därmed att undersöka hur digitaliseringen påverkar svenska redovisningsekonomers arbetsmoment och vilken inverkan detta har på yrkesrollen. För att besvara syftet har en kvalitativ metod tillämpats i form av semistrukturerade intervjuer där urvalet bestod av sex redovisningsekonomer verksamma inom mindre redovisningsbyråer och företag. Det teoretiska ramverket som har använts grundar sig på Knudsens (2020) studie och hans fyra beståndsdelar som enligt honom utgör redovisning. Det teoretiska ramverket heter Modified framework for research on accounting. Studiens resultat påvisade att digitaliseringen har bidragit till att arbetsmoment kan utföras mer effektivt som därmed har lett till en förändrad yrkesroll. De traditionella arbetsmomenten går snabbare att utföra så att redovisningsekonomer numera kan ägna mer tid åt kvalificerade arbetsmoment som är mer värdeskapande. Andra faktorer som bidrar till en förändrad yrkesroll är att de upplever en högre efterfrågan av digitala kunskaper från både branschen och kunder. Dessa är bidragande faktorer till att de numera beskriver sin yrkesroll mer som rådgivare alternativt systemvetare. Effektiviseringsmöjligheter är inte ett unikt resultat för denna studie då effektivitet är i likhet med vad många andra forskare redan kommit fram till. Digitaliseringen är en pågående process som öppnar upp för just effektivisering, nya möjligheter och utmaningar samt mål, där redovisningsekonomer måste lära sig att navigera bland dessa. Vårt teoretiska bidrag blir således att det blir svårt att prata om redovisningsekonomen i singular med anledning av att redovisningsekonomer anammar digitaliseringen på olika sätt som därmed får en varierad inverkan på yrkesrollen. För en fortsatt konkurrenskraft i branschen kan redovisningsekonomer dock inte bortse från digitaliseringen. / The ongoing digitalization permeates several occupations within the society, where its impact within the accounting sector is palpable. Earlier research suggests that major changes have taken place in the last decade and are calling for more qualitative studies connected to the role of the accountant and how they perceive digitalization within their profession. The purpose of this study is therefore to investigate how the digitalization affects Swedish accountants’ work tasks and what the role this plays in their occupational role. To answer the purpose, a qualitative method has been applied in the form of semi-structured interviews, where the selection consisted of six accountants, operating in small-sized accounting firms and companies. The theoretical foundational framework is built on Knudsen’s (2020) study and the four keycomponents that, according to him, constitute accounting. The name of the theoretical framework is Modified framework for research on accounting. The result of the study showed that the digitalization has contributed to the fact that tasks can be executed with more efficiency, leading to the change of the role of the accountant. The traditional tasks are quicker to perform so that the accountant can devote more time to more skilled tasks, creating more value in their role. Other factors contributing to a change of the role are that the accountants are experiencing a higher demand for digital literacy, both from the sector and clients alike. These are contributing factors to the fact that they nowadays describe their professional role lean more of business consultants or systems engineers. However, efficiency is not an exceptional result for this study as it is similar to what many other researchers have already concluded. Digitalization is an ongoing process that opens up for efficiency, new opportunities and challenges, and goals, where accounting economists must learn to navigate among these. Our theoretical contribution is the difficulty in terms of talking about the accounting economist in a singular form since accounting economists adopt digitalization in different ways which have a varying impact on the professional role. For continued competitiveness in the industry, accounting economists can thus not ignore digitalization.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-09-21T12:59:27Z No. of bitstreams: 1 Roberto Carlos Hahn_.pdf: 1216894 bytes, checksum: d2b0977fafd9ae68edb42854b08767b7 (MD5) / Made available in DSpace on 2018-09-21T12:59:27Z (GMT). No. of bitstreams: 1 Roberto Carlos Hahn_.pdf: 1216894 bytes, checksum: d2b0977fafd9ae68edb42854b08767b7 (MD5) Previous issue date: 2018-05-28 / Nenhuma / A recuperação de empresas instituída pela Lei nº 11.101/2005 apresenta vários aspectos contábeis, sinalizando a possibilidade de contadores atuarem como administrador judicial e/ou perito contador nessas ações. Nesse sentido, o presente estudo objetivou descrever a percepção de magistrados e administradores judiciais sobre a atuação do contador em ações judiciais envolvendo recuperações judiciais e falências. Realizou-se uma revisão da literatura, considerando os estudos que abordaram o tema de forma similar à proposta no presente estudo, caracterizando as atividades do perito contador e, principalmente, do administrador judicial com suas atividades contábeis na recuperação judicial e falência. A pesquisa desenvolvida caracterizou-se como uma pesquisa de campo com a utilização de entrevistas semiestruturadas, e a amostra contou com 8 (oito) entrevistados, sendo 5 (cinco) juízes e 3 (três) administradores judiciais, caracterizando-se como uma amostra por conveniência, obtida por critério de acessibilidade. Os resultados das entrevistas com os magistrados e administradores judiciais revelaram que os contadores podem desempenhar com qualidade diversas atribuições de administrador judicial, apesar de haver uma sinalização no sentido da necessidade de seu aprimoramento em termos de conhecimentos jurídicos específicos de processos de recuperação judicial e falências. / The companies recovery instituted by the Law 11.101/2005 presents many accounting aspects, pointing to the possibility for accountants to act as judicial administrators and/or expert accountant in these actions. In this regard, this study aimed to describe the perception of judges and judicial administrators about the performance of accountants in judicial actions involving bankruptcy and judicial recovery. A revision in literature was performed, considering the studies who approached the theme in a similar form to the proposed form adopted to this study, characterizing the activities of the expert accountant and. mainly. the judicial administrator to their accounting activities in judicial recovery and bankruptcy. The developed research was characterized as a field research using semi structured interviews and the sample had 8 (eight) interviewed, being 5 (five) judges and 3 (three) judicial administrators, being characterized as a convenience sample, obtained by accessibility criteria. The interviews’ results from the judges and judicial administrators revealed that accountants are able to perform with quality various tasks attributed to judicial administrators, although there is a sign in the sense that they need to improve the specific legal knowledge in judicial recovery and bankruptcy processes.

Στο πρώτο κεφάλαιο, γίνεται μια παρουσίαση των Ο.Τ.Α., αναλύεται το άρθρο 102 του Συντάγματος και ο νέος Δημοτικός και Κοινοτικός Κώδικας (Ν.3463/2006). Το δεύτερο κεφάλαιο παρουσιάζει την οργάνωση των οικονομικών υπηρεσιών των Ο.Τ.Α., τις Συμπράξεις Δημοσίου-Ιδιωτικού Τομέα (Σ.Δ.Ι.Τ.) και την κατηγοριοποίηση τους. Κάνει μια μικρή αναφορά στις νέες τοπικές ευρωπαϊκές πολιτικές. Στο τρίτο κεφάλαιο, αναλύεται ο προϋπολογισμός στις επιχειρήσεις, η ιστορική εξέλιξή του, τα είδη του, η χρησιμότητά του, τα πλεονεκτήματά και τα μειονεκτήματά του. Στο τέταρτο κεφάλαιο εξετάζεται ο προϋπολογισμός στους Ο.Τ.Α. και διακρίνεται σε δύο υποκεφάλαια: Στο πρώτο υποκεφάλαιο αναλύονται οι βασικές έννοιες του προϋπολογισμού στους Ο.Τ.Α. μέσα από το δημόσιο λογιστικό σύστημά του. Στο δεύτερο υποκεφάλαιο εξετάζεται ο νέος τύπος προϋπολογισμού των Ο.Τ.Α. και το θεσμικό πλαίσιο. Στο πέμπτο κεφάλαιο αναλύεται η χρηματοοικονομική διοίκηση και διαχείριση των Ο.Τ.Α., η χρήση του διπλογραφικού συστήματος λογιστικής, το ισχύον σύστημα, οι λόγοι που οδηγούν στη μετάβαση από το δημόσιο λογιστικό στο διπλογραφικό λογιστικό σύστημα και τα πλεονεκτήματα της εφαρμογής του. Στο έκτο κεφάλαιο γίνεται η σύγκριση του προϋπολογισμών των επιχειρήσεων και των Ο.Τ.Α. και αναφέρονται οι ομοιότητες και οι διαφορές τους. Επίσης, προτείνεται η χρήση ορισμένων αριθμοδεικτών, που αναδεικνύουν την χρησιμότητα του προϋπολογισμού. Το έβδομο κεφάλαιο αποτελεί μια εμπειρική μελέτη, καθώς αναλύονται με διάφορους δείκτες, τα προϋπολογιστικά στοιχεία των δήμων Πατρέων, Ρίου, Μεσσάτιδας και Αιγίου, για τα έτη 2005-2006. Οι παραπάνω δήμοι έχουν πληθυσμό πάνω από δέκα χιλιάδες και σε αυτούς ανήκει και ο δήμος Δύμης. Ο τελευταίος εξαιρείται της ανάλυσης, γιατί δεν υπάρχουν στοιχεία για το 2005. Στο όγδοο κεφάλαιο παρουσιάζονται ορισμένα βασικά συμπεράσματα, τα οποία προκύπτουν από τα προηγούμενα κεφάλαια, και προτείνονται λύσεις σχετικά με την χρηματοοικονομική διαχείριση και διοίκηση των Ο.Τ.Α. και τον προϋπολογισμό τους. / ABSTRACT In the first unit, there is a presentation of Local authority, the analysis of the article 102 of the Constitution and the new Municipal and Community Code (N.3463/2006). The second unit presents economic services of Local authority and their organization, the Cooperation of Public-Private Sector and their types. There is a small report in new local European policies, too. In third unit, the budget in the enterprises, its historical development, its types, its usefulness, its advantages and disadvantages are analyzed. In fourth unit, there is the budget in Local authority and it is constituted of two sub-units: in first sub-unit, the basic significance of budget in Local authority through its public accountant system is analyzed. In second one the new type of budget in Local authority and the institutional frame is examined. The fifth unit includes the financing administration and management of Local authority, the use of double - writing accountant system, the reasons that lead to double - writing accountant system and the advantages of its application. In sixth unit there is the comparison of budgets in enterprises and in Local authority and, also, their resemblances and their differences. Also, the use of number indicators is proposed, which are useful in process of budget. The seventh unit is an empirical study and analysis, with various indicators, the elements of the budget of municipalities as Patras, Rio, Messatidas and Egio, in 2005-2006. These municipalities have over ten thousands population. Also, the municipality of Dymis belongs to this category, but there are no sufficient elements for 2005 and consequently it is excluded. In eighth unit basic conclusions are presented, as a result of the above analysis and they are proposed solutions for the financing management and administration of Local authority and their budgets.

Bakgrund:  Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att dessa forskningsområden särskiljs i akademisk litteratur, medan extern- och internredovisning i praktiken, enligt vissa forskare, närmat sig varandra. Vad detta, sammantaget med utvecklingen av informationssystem, ger för möjligheter att utforma redovisningsekonomers och controllers yrkesroller har i tidigare studier lyfts fram som ett intressant forskningsområde. Syfte:  Syftet med denna studie är att öka förståelsen för hur redovisningsekonomers och controllers yrkesroller utvecklas och utformas i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Metod:  I studien tillämpas en kvalitativ metod där det empiriska materialet består av intervjuer inom en ekonomifunktion. Studien har genomförts som en fallstudie med longitudinella inslag. Slutsats och diskussion:  Studiens resultat visar tecken på en hybridisering av redovisningsekonomens och controllerns yrkesroller i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Dessa kontextuella förutsättningarna kan sägas ha möjliggjort denna hybridisering, men kan dock inte sägas vara de definitiva orsakerna till denna. / Background:  This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose:  The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method:  The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion:  Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.