The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. Thus, the purpose of this study is to dig deeper into the relationship between clients accounting staff and external audit team consisting of junior and senior auditors and to find out what characterizes this relationship. We also aim to look it from knowledge management and trust perspectives since these are special characteristics of both professions. In order to find empirical results we conducted a qualitative research with a case study by interviewing three accountants and one controller in the same mother company who do financial work for four subsidiaries. They all work together with several auditor groups and therefore could provide us a good comparison to our results. Our study reveals that the relationship is maintained on the subordinate level by the senior auditor who works not only as an auditor but also as a relationship manager. Furthermore, we identify the fact that lower competence of junior auditors creates problems in relationship with client’s accountants. Therefore, our accountant respondents are more likely to allocate low trust to inexperienced junior auditors, specially due to the fact that accountants are the ones teaching the junior auditors in specific accounting issues which is time consuming and often leads to irritation on the accountants side. However, accountants’ trust towards the senior auditors turns out to be high due to recognized expertise knowledge of senior auditors based on our interviews.

Made available in DSpace on 2016-08-02T21:42:40Z (GMT). No. of bitstreams: 1 RosanaKawauche.pdf: 1076355 bytes, checksum: 86f19ba3b2b356ca0fee7ee47e88c55a (MD5) Previous issue date: 2014-08-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This works purpose is to analyze the importance of relationships and interpersonal skills for the accountant in his entire work. As the demand for a better qualified information increases the accountant grows in his role as a provider, dealing with different situations, becoming more like a coach" so that the admnistrator can have a clearest vision, can view all possibilities as well as the demands and also the market share of his own company. (SÁ, 2004; MARION, 2009). As theoretical references for this job were used propositions of Iudicibus (2006); Marion (2009) and Sá (2004). For the development of this dissertation was chosen a qualitative exploratory approach with in-depth semi-structured interviews. As a conclusion we can say that interpersonal relationships are of great importance in all that concerns to the accountant work, who needs to know, understand and put into a more suitable format for its users all the informations he obtains. Considered this we can say that interpersonal skills improve those relationships in favour of better quality informations, providing a clearest vison of the company by its accountant department. / Esta pesquisa tem por objetivo analisar a importância das relações e habilidades interpessoais para o contabilista em seu ambiente de trabalho. Aumenta-se a exigência na qualidade da informação e o contador evolui em seu papel como provedor, tendo que lidar com diferentes situações, agindo como um norteador para o administrador na captação de informações que mostre a situação real da empresa, as possibilidades, demandas e participação no mercado. (SÁ, 2004; MARION, 2009). Serviram de referencial teórico proposições de Iudicibus (2006); Marion (2009) e Sá (2004). Para o desenvolvimento desta dissertação adotou-se uma abordagem qualitativa de cunho exploratório com entrevistas semiestruturadas em profundidade. Constatou-se a importância que o relacionamento interpessoal ocupa nas dimensões de atuação do contador, que precisa saber o que fazer com a informação obtida, entender e colocar num formato mais adequado para os seus usuários, desta forma, as habilidades interpessoais aprimoram os relacionamentos que favorecem a qualidade das informações proporcionando aos usuários da contabilidade a visão da situação real da empresa.

A teoria sociológica de Pierre Bourdieu busca representar a prática existente nos diversos campos e subcampos do mundo. A teoria relaciona o habitus, os capitais e o campo para chegar às práticas dos agentes nele inseridos. Em determinadas situações, os capitais são utilizados pelos agentes ou por grupos de agentes em estratégias que objetivam a reprodução ou a reconversão das práticas existentes no campo, sendo que nenhuma ação é adotada de forma desinteressada. Sendo assim, o campo é um lugar de lutas constantes por posições de destaque e poder. Em meio a essas disputas, o campo acadêmico contábil brasileiro, principalmente os programas de pós-graduação stricto sensu, experimentou um crescimento desde a década de 2000 que não tinha ocorrido desde 1970, quando da criação do primeiro programa da área. Em particular, em 2007 houve a criação do segundo curso de doutorado em contabilidade do país, ofertado pelo Programa Multiinstitucional e Inter-regional UnB, UFPB e UFRN de pós-graduação stricto sensu em Contabilidade. Tendo como base os fundamentos da teoria sociológica de Bourdieu e o crescimento do campo acadêmico contábil brasileiro, esta pesquisa buscou identificar quais foram as mudanças no campo contábil acadêmico brasileiro, verificadas a partir das percepções dos(as) doutores(as) titulados(as) pelo Multi. Para tanto, utilizou-se de uma abordagem qualitativa com caráter descritivo e interpretativo que foi operacionalizada por meio de análise documental e entrevistas semiestruturadas. As 30 entrevistas realizadas com os(as) egressos(as) do curso de doutorado do Programa Multi, as entrevistas com dois de seus coordenadores e a análise dos documentos coletados in loco na UnB permitiram confirmar a sistemática do funcionamento do campo acadêmico contábil sob os conceitos da teoria sociológica de Bourdieu, montar o perfil do(a) doutor em contabilidade titulado pelo Multi e descrever as tendências da educação e pesquisa em Contabilidade. Constatou-se que os agentes do campo acadêmico contábil, individualmente ou em grupo, utilizam-se do conjunto de seus capitais nas disputas existentes pelo poder. No tocante ao perfil dos(as) egressos(as), pode-se constatar que a maioria dos(as) doutores(as) em Contabilidade titulados(as) pelo Multi é do sexo masculino, casado e trabalha em instituições de ensino superior públicas como docentes e pesquisadores. Para esses(as) doutores(as), o Multi permitiu a criação de novos programas stricto sensu e a formação de pessoal qualificado para a área contábil nas regiões Centro-Oeste e Nordeste do país. Os achados aderem-se à teoria de Bourdieu quando esta afirma que os novos entrantes internalizam o habitus do campo para dele participarem e disputarem as melhores posições e o poder. Sendo este fator que faz com que a pesquisa contábil aumente quantitativamente o número de publicações em detrimento, em um primeiro momento, da qualidade. Além disso, há uma reprodução da lógica de funcionamento do campo, quando os doutores(as) transferem as regras do campo acadêmico contábil para os(as) discentes de graduação. Nesse sentido, a educação em Contabilidade está mudando, pois docentes com uma titulação maior estão propondo desafios novos aos(às) graduandos(as), ao possibilitarem a participação desses(as) em programas de iniciação científica e monitoria e incentivarem a produção científica. Com isso, o perfil dos egressos(as) do curso de graduação em Ciências Contábeis tende a mudar. / Pierre Bourdieu´s sociological theory seeks to represent the practice found in several fields and sub-fields of the world. His theory interconnects habitus, capitals and field to reach the practices of agents taking part in it. In certain situations, capitals are utilized by the agents or by groups of agents in strategies whose aim is to reproduce or re-convert the existing practices of the field, and no action is taken in a disinterested manner. Thus, the field is the place of constant struggles for outstanding positions and power. Amidst such disputes, the Brazilian accountancy academic field, especially the graduate programs, has been growing since the 2000´s, something unseen since 1970, when the first graduate program in the area was created. Particularly, in 2007 a second PhD accountancy graduate program was established in the country, provided by Multi-Institutional and Inter-Regional Program UnB, UFPB and UFRN for a graduate course in Accountancy. Based on the fundamentals of Bourdieu´s sociological theory and the growth of the Brazilian accountancy academic field, this study was in search for the changes in such field what could be observed by the perceptions of PhDs graduated by the Multi. For such, a qualitative approach was used with a descriptive and interpretative effort that was implemented by means of documental analysis and semi-structured interviews. 30 interviews were made with former students of the PhD graduate of the Multi Program, as well as interviews with those heads and the analysis of documents collected on-site at UnB. These materials allowed me to confirm the systematic functioning of the accountancy academic field under Bourdieu´s conceptual framework, define the profile of PhDs in accountancy graduated by the Multi Program, and describe the tendencies of the education and research in accountancy. It was found that the agents of the accountant academic field, either individually or in groups, utilize the set of their capitals in the struggles for power. Concerning the profile of PhD egresses, it was seen that most of PhDs in accountancy from the Multi Program are male, married and work in prestigious higher-education institutions as professors and researchers. For such PhDs, Multi has allowed to set up new graduate programs and the training of highly qualified personnel for the accountancy in the Center-West and Northeast areas of Brazil. Findings adhere to Boudieu´s theory when it states that newcomers internalize the habitus of the field so that they can take part in it and dispute the best positions and power. This factor makes accountant research increase the number of publications to the detriment, at an early stage, of quality. In addition, the logic of the field´s functioning is reproduced as the PhDs transfer the rule of the accountant academic field to the undergraduates. In this perspective, education in accountancy is changing because professors of higher ranks are proposing new challenges to undergraduates, as they make it possible for such students in undergraduate research and monitoring and they also encourage scientific production. As a result, the profile of egress graduated from the course of Accountancy tends to change.

Made available in DSpace on 2016-03-15T19:32:56Z (GMT). No. of bitstreams: 1 Rosilenia Orlandiprot.pdf: 2683397 bytes, checksum: 94da2a5249e58aa860687fb63703ca3f (MD5) Previous issue date: 2015-08-05 / The competitive scenario in which contemporary organizations are inserted, takes the need for constant development of professional accounting, so that they can follow and provides changes required by the context. As a result of this need, several authors have been studying and modeling to enable the Professional and organizational skills. This study sought to identify limitations and capabilities that can impact the performance of the counters to the challenges and requirements of the accountings profession. In order to investigate the associations between required skills and competence developed professional accounting, applied a questionnaire to a sample of 70 professionals working in an organization, the activities considered in the context of accounting. The results also show that there is little concern with the skills considered managerial or management. The results of the analysis of the professional skills required, compared to self-assessment of the professional will serve as an inducer for discussions and reflections and trainings. / O cenário competitivo no qual as organizações contemporâneas estão inseridas leva a necessidade de desenvolvimento constante dos profissionais da Contabilidade, para que possam acompanhar e mesmo antever e propiciar mudanças exigidas pelo contexto do cenário atual. Como consequência desta necessidade, vários autores têm se dedicado ao estudo e elaboração de modelos que possibilitem o desenvolvimento de competências profissionais e organizacionais. O presente estudo procurou identificar limitações e capacidades que podem impactar o desempenho dos contadores diante dos desafios e exigências da profissão contábil. Com a finalidade de averiguar as associações entre competência requerida e competência desenvolvida do profissional da contabilidade, aplicou-se um questionário a uma amostra de 70 profissionais atuantes de uma organização, nas atividades consideradas no contexto da contabilidade. A análise focalizou o desempenho dos profissionais da Contabilidade no Brasil. Os resultados evidenciaram um nível de auto percepção elevada associada às competências consideradas mais relevantes para o exercício da profissional contábil. Os resultados evidenciam ainda que há pouca preocupação com as competências consideradas gerenciais ou de gestão. Os resultados da análise das competências profissionais requeridas, frente à auto avaliação dos profissionais, servirá como indutor para discussões e reflexões sobre possíveis programas de treinamentos.

Made available in DSpace on 2016-03-15T19:32:56Z (GMT). No. of bitstreams: 1 Rosilenia Orlandiprot.pdf: 2683397 bytes, checksum: 94da2a5249e58aa860687fb63703ca3f (MD5) Previous issue date: 2015-08-05 / The competitive scenario in which contemporary organizations are inserted, takes the need for constant development of professional accounting, so that they can follow and provides changes required by the context. As a result of this need, several authors have been studying and modeling to enable the Professional and organizational skills. This study sought to identify limitations and capabilities that can impact the performance of the counters to the challenges and requirements of the accountings profession. In order to investigate the associations between required skills and competence developed professional accounting, applied a questionnaire to a sample of 70 professionals working in an organization, the activities considered in the context of accounting. The results also show that there is little concern with the skills considered managerial or management. The results of the analysis of the professional skills required, compared to self-assessment of the professional will serve as an inducer for discussions and reflections and trainings. / O cenário competitivo no qual as organizações contemporâneas estão inseridas leva a necessidade de desenvolvimento constante dos profissionais da Contabilidade, para que possam acompanhar e mesmo antever e propiciar mudanças exigidas pelo contexto do cenário atual. Como consequência desta necessidade, vários autores têm se dedicado ao estudo e elaboração de modelos que possibilitem o desenvolvimento de competências profissionais e organizacionais. O presente estudo procurou identificar limitações e capacidades que podem impactar o desempenho dos contadores diante dos desafios e exigências da profissão contábil. Com a finalidade de averiguar as associações entre competência requerida e competência desenvolvida do profissional da contabilidade, aplicou-se um questionário a uma amostra de 70 profissionais atuantes de uma organização, nas atividades consideradas no contexto da contabilidade. A análise focalizou o desempenho dos profissionais da Contabilidade no Brasil. Os resultados evidenciaram um nível de auto percepção elevada associada às competências consideradas mais relevantes para o exercício da profissional contábil. Os resultados evidenciam ainda que há pouca preocupação com as competências consideradas gerenciais ou de gestão. Os resultados da análise das competências profissionais requeridas, frente à auto avaliação dos profissionais, servirá como indutor para discussões e reflexões sobre possíveis programas de treinamentos.

Tidigare forskning visar att många akademiker upplever hög arbetsbelastning och påtaglig tidspress på arbetsplatsen. Det kan leda till en konflikt mellan arbete och fritid. Tidspress och välmående är aktuella ämnen, vilket dagspressen styrker. Tidigare forskning upplever dessutom en kunskapslucka vad gäller forskning om obalans mellan arbete och fritid, samt vilket effekt det får på individens välmående. Studiens syfte är således att utforska hur redovisningskonsulten upplever tidspress utifrån ett välmåendeperspektiv. För att besvara syftet har en kvalitativ studie genomförts. Tidspress utforskas från tre håll: tidsdeadlinepress, tidsbudgetpress och arbetsbelastning. I begreppet välmående inkluderas life satisfaction, job satisfaction och work life balance. Studien bygger på empiri från åtta redovisningskonsulter aktiva på redovisningsbyråer i södra Sverige. Empiriinsamling har skett genom en metodtriangulering bestående av intervjuer, observationer och dokumentär forskning, detta för att öka studiens tillförlitlighet. Studiens resultat visar att uppkomsten av tidspress i redovisningsbranschen bland annat beror på dokumentationskrav, avbrott i arbetet och kundens förväntningar. Trots tidspress och ojämn arbetsbelastning trivs redovisningskonsulten med sitt arbete. Dock uppstår situationer där tidspressen tar överhanden, vilket resulterar i negativa konsekvenser för redovisningskonsultens välmående. Omfattningen av tidspress och arbetsbelastning redovisningskonsulten känner sig bekväm med kan hänföras till individens personliga egenskaper. Slutsatsen visar att redovisningskonsultens personliga egenskaper är avgörande för hur tidspress upplevs. Om tidspressen tar överhanden, vilket är individuellt och beror på personliga egenskaper, återspeglas det genast genom obalans mellan arbete och fritid, vilket resulterar i minskat välmående hos redovisningskonsulten. / Previous research shows that many academics experience a high level of workload and time pressure at work, which could lead to a work life conflict. Time pressure and well-being are current topics, which is evidenced in the daily press.  Previous research indicates a knowledge gap regarding research about work life balance, and its effect on the well-being of individuals. Thus, the purpose of this study is to explore how accountants experience time pressure, from a well-being perspective. In order to fullfil the purpose of the study, a qualitative method was chosen. Time pressure has been explored from three perspectives: time deadline pressure, time budget pressure, and workload. The term well-being includes life satisfaction, job satisfaction, and work life balance. This study is based on empirical material gathered from eight accountants settled in southern Sweden. To increase reliability of the study, empirical data have been collected through a method triangulation consisting of interviews, observations and documentary research. The result of this study shows that occurrence of time pressure in the accounting profession is dependent on documentation requirements, constant interruptions and the expectations of the client. Despite time pressure and workload, the accountants are pleased with their profession. However, situations occur when time pressure is prevailing, which negatively impacts accountants’ well-being. The extent of time pressure and workload that accountants feel comfortable with depends on personal characteristics. The findings show that personal characteristics are crucial regarding how the accountant experience time pressure. Depending on personal characteristics, if time pressure is prevailing it instantly leads to an imbalance between work and life, which results in decreased well-being for accountants.

This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

Dans cette thèse, nous nous intéressons à la question de recherche suivante : le management de la responsabilité sociétale influence-t-il significativement les caractéristiques instrumentales et organisationnelles de la fonction de contrôleur de gestion? Il s'agit principalement de savoir si le management de la responsabilité sociétale entraine une modification des missions du contrôleur, de son rattachement hiérarchique et des outils de gestion qu'il utilise. Dans un premier temps, en nous basant sur les approches contingentes de la fonction de contrôleur, nous proposons une analyse théorique de la question de recherche. En mobilisant les modalités "dissocié/intégré" du management de la responsabilité sociétale (Capron et Quairel 2006), nous suggérons que dans une approche dissociée le management de la responsabilité sociétale n'influence pas significativement les caractéristiques de la fonction de contrôleur, alors que dans une approche intégrée l'influence est significative. Dans un deuxième temps nous réalisons une étude empirique qualitative dans cinq contextes organisationnels pour évaluer la pertinence de notre propos théorique et aboutir à la formulation d'hypothèses testables. L'étude qualitative met en évidence que le management de la responsabilité sociétale semble systématiquement dissocié et que les contrôleurs de gestion sont maintenus dans leurs finalités économiques classiques. Sur cette base, nous formulons douze hypothèses relatives à l'influence significative du management de la responsabilité sociétale dans le but de les tester. Les données collectées sur la base d'une enquête par questionnaire auprès de 192 contrôleurs de gestion (92 répondants) nous permettent de réfuter les hypothèses émises. En définitive, ces données nous permettent de soutenir que du fait de sa dissociation, le management de la responsabilité sociétale n'a pas d'influence significative sur les caractéristiques instrumentales et organisationnelles de la fonction de contrôleur de gestion. / In this thesis we are interested in the following question: does the CSR management impact significantly the instrumental and organizational characteristics of the management accountant function? Firstly, we propose a theoretical analysis of the question by using a fonctionnalist and contingency approach of the management accountant. With reference to the "dissociated/integrated" modalities of CSR management (Capron & Quairel 2006), we suggest that in the dissociated way, there is no significant impact of CSR management on the management accountant characteristics. In the integrated way of CSR management, we suggest that there is a significant impact. Secondly, we realize a qualitative study based on interviews and documents analysis in five organizational contexts in order to evaluate our theoretical analysis and formulate some testable hypothesis. This study shows that in these organizations, CSR management is systematically dissociated and management accountants are maintained in their traditional economic missions. Based on these results, we stated twelve hypotheses that express the significant impact of CSR management on the management accountant function characteristics. Thirdly, we collect some data with a survey (92 management accountants respondants) to test these hypotheses. Based on this data, we have rejected the twelve previously stated hypotheses. Finally, in regard of these results, we defend the thesis that: due to its dissociated nature, CSR management does not impact significantly the instrumental and organizational characteristics of the management accountant function.

This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.

The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.