M.Com. / Please refer to full text to view abstract

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"It is the object of this paper to sketch relatively briefly the evolution of accounting from obscure early beginnings to the position of importance and prestige which it holds today. This paper will also investigate the status of the profession today; the form of organized cooperation; the varying yet similar state laws; the high educational requirements; the type of state examinations; the high code of ethics; and the publications showing the subjects of current interest and sometimes of controversies at present"--Foreword. / Typescript. / "May, 1956." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / Advisor: Luella Richey, Professor Directing Paper. / Includes bibliographical references (leaves 50-51).

It is widely accepted that accounting education aims to produce competent professional accountants, who are capable of making a positive contribution to the profession and the society in which they work. The provision of a basis of ethical values should therefore be viewed as an important aspect of professional accountants’ education and training. In the face of increasing changes encountered by accountants, it becomes essential that they develop and maintain an attitude of learning to learn (i.e. Continuous Professional Development or CPD). In current times, an education programme for Chartered Accountants (CAs) needs to transcend the traditional approach that emphasised ‘transfer of knowledge’, with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts and procedures at a particular time. This study aims to investigate the utilisation of the CPD of ethics among prospective CAs by analysing and statistically interpreting the perceptions and attitudes of a group of undergraduate students at a South African higher education institution, by means of an empirical survey. The objectives of this study are to: (i) demarcate the CA and his/her profession by studying undergraduate students’ perceptions; (ii) determine undergraduate students’ perceptions of CPD, life-long learning (LLL) and ethics, within the framework of a CA and his/her undergraduate education; (iii) investigate the perceived core values within the CA profession; and (iv) analyse specific aspects of the education and training of prospective CAs at the University of Johannesburg (UJ). / Professor Thea L. Voogt Professor Ben Marx

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Employee perception of the provision of work-life balance initiatives within their firms and their usage/intended usage of these initiatives was obtained for 77 New Zealand accountants employed in four accounting firms. Statistical analysis indicated the impact of these employee perceptions on overall job satisfaction, organisational commitment, job stress, intentions to quit, family-work conflict and work-family conflict. Employees' perception of the provision of work-life balance initiatives failed to significantly impact the employee measures. Utilising or intending to utilise work-life balance initiatives significantly impacted employee measures of organisational commitment and job stress. These mixed results suggest that simply installing work-life balance initiatives in accounting firms is not enough. Obtaining measures of within firm social support for employees utilising work-life balance initiatives needs further investigation. It is suggested that instead of adopting a 'one size fits all' approach, that organisations need to install initiatives specifically suited to the individual demographics of their workforce.

Thesis (Ph. D.)--Victoria University (Melbourne, Vic.), 2009. / Includes bibliographical references.

Research report--Massey University, 1998. / Includes bibliographical references (leaves 101-115)