The ability to make sound decisions when faced with ethical dilemmas lies at the heart of being a professional accountant. Yet many of the recent corporate reporting disasters demonstrate that, despite being over a century old, the accounting profession has yet to find a way of dealing effectively with ethics. This is reflected in the ethical training of accountants which tends to follow a rules-based approach to instruction, thereby producing accountants who are often criticized for being rules-followers at a time when many are calling for a more principles-based approach. Within a qualitative framework, the study explored the difficulties trainee accountants confront in constructing a decision-making process whilst seeking to maintain the stance expected of them by, inter alia, professional codes. This is in contrast to mainstream, mainly positivist, research efforts which measure those factors influencing accountants? and accounting trainees? decision-making. Rule-following and deference to one?s profession is regarded as symptomatic of low-level ethical awareness and impedes ethical development (Harris and Brown 1990). The study will therefore be of interest to educators and the profession alike, both of whom seek to have graduates enter the profession with high-level ethical awareness. This study adopts a social constructivist and interpretive research approach informed by structuration theory and uses vignettes to explore accounting trainees? decision-making processes. Semi-structured interviews were held with 12 BA (Honours) Accounting students in their final year of study. Field notes and participant feedback augmented interview data. Thematic analysis, coding and categorization applied through template analysis was used to explore both students? decision-making inclinations and the structural elements reported as impacting on decisions at a particular point in time. A cross-case comparison showed that, contrary to much of the literature, students adopted a principles-based approach to decision-making. This finding, in itself, may have far-reaching implications for the way in which ethics is taught, whether by business schools or by in-house organizational programmes.

Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so to maintain their professional status. The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.

Bibliography: leaves 522-538 / xv, 538 leaves ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Thesis (Ph.D.)--University of Adelaide, Dept. of Commerce, 1987

Thesis (M.Accy.-Res.)--University of Wollongong, 2008. / Typescript. Includes bibliographical references: leaf 97-102.

Thesis (M.B.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf 67).

A identificação das competências do contador pode contribuir para o desenvolvimento da profissão. O objetivo principal desse estudo é verificar a existência de uma estrutura de interdependência subjacente às competências do contador, explicando-as melhor. A fundamentação teórica sobre competências está relacionada ao estudo McClelland (1973,1998), Boyatzis (1982) e Spencer e Spencer (1993). No campo profissional as referências são Hardern (1995) e Sakagami, Yoshimi e Okano (1999). Os estudos relacionados as competências do contador não estão baseados em fundamentos da psicologia ou estruturas genéricas de competências, o que é o objetivo desse trabalho. Está pesquisa está baseada no estudo de 18 competências coletadas em 24 artigos sobre as habilidades do contador que foram submetidos a 159 contadores no Brasil. O instrumento de coleta dos dados apresentou um alfa de cronbach de 0,834. A partir da análise fatorial foram formados 4 fatores: competências específicas, competências de conduta e administração, competências de gerenciamento da informação e competências de comunicação. A validação dos dados de pesquisas seguiu os passos descritos por Cone e Foster (1997). O resultado apresentou uma estrutura genérica de competências. As principais limitações desse estudo estão relacionadas as características da amostra e a falta da validação com uso de estudos comparativos e longitudinais. Os pontos para futuras pesquisas são destacar a validação dos resultados em outras amostras de contadores e a aplicação da estrutura genérica em outras corporações. / Identifying accountants\' competencies and skills may contribute for professional growth and development. The major purpose of the present study is to evaluate the possibility of utilizing, defining and creating a construct to explain the relationship between the competencies identified in field research and a possible underlying competencies and skills structure: the generic competencies and skills model for that specific professional. Theoretical background for competencies is based on McClelland (1973, 1998), Boyatzis (1982) and Spencer & Spencer (1993). Professionally, references are Hardern (1995) and Sakagami, Yoshimi and Okano (1999). Studies that focus accountants have not identified psychology models or the search for a generic model, as this study proposes to do. The present research was carried out based on the study of 18 competencies collected from 24 articles on accountants\' behavioral studies, which were then submitted to the assessment of 159 certified public accountants in Brazil. Data collecting tool showed a 0.834 Cronbach\'s alpha. Construct formation took place through factorial analysis that resulted in 4 factors: specific competency, behavioral and administrative competencies, communication and the ability to manage information. Research validation followed the steps as in Cone & Foster (1997). Research result was a generic model to explain competencies. Study limitations are associated to sampling itself, and to the lack of validation through longitudinal studies. Future research will be able to count on model validation from other samples as well as the application of the model in corporations.

Esta pesquisa teve como objetivo principal levantar elementos para descobrir as possíveis relações entre as características empreendedoras e as múltiplas inteligências de contadores de Minas Gerais. Dessa forma, foram pesquisadas duas teorias: a teoria das necessidades, de David McClelland, e a teoria das múltiplas inteligências, de Howard Gardner. McClelland desenvolveu suas pesquisas estudando os aspectos comportamentais dos empreendedores e suas principais características, definidas em número de 10: busca de oportunidades e iniciativa, capacidade de correr riscos calculados, exigência de qualidade e eficiência, persistência, comprometimento, busca de informações, estabelecimento de metas, planejamento e monitoramento sistemáticos, persuasão e redes de contato e, por fim, independência e autoconfiança. A outra teoria que norteou este estudo foi a teoria das múltiplas inteligências desenvolvida por Howard Gardner. Na concepção de Gardner, a inteligência não está baseada em quantificação de QI, sendo essa apenas uma vertente entre várias expressões diferentes que a cognição humana assume. O autor elegeu oito faculdades predominantes: inteligência linguística, lógico-matemática, musical, corporal-cinestésica, espacial, interpessoal, intrapessoal e a naturalista. Sob o aspecto metodológico, esta pesquisa está situada dentro do método hipotético-dedutivo, utilizando uma abordagem positivista e definida como um estudo exploratório quanto aos seus objetivos. Como estratégias de pesquisa, foram utilizados a pesquisa bibliográfica e o levantamento, tendo sido utilizado um questionário como instrumento de coleta de dados. A definição da população de estudo e a distribuição dos questionários por meio eletrônico receberam o apoio do Conselho Regional de Contabilidade de Minas Gerais, culminando com a obtenção de 189 questionários válidos. De posse dos dados, primeiramente foram realizadas as descrições iniciais dos perfis dos contadores, que demonstraram 84% dos melhores resultados concentrados nas características empreendedoras: estabelecimento de metas, busca de informações, comprometimento e busca de oportunidades, e 64% dos melhores resultados em três inteligências: a lógica, a interpessoal e a intrapessoal, sendo que a inteligência linguística não apresentou bons índices de desenvolvimento nos contadores. Para a realização da correlação entre as características e as inteligências, foi utilizada a técnica de análise de correlações canônicas, para o que primeiramente foram calculadas as estatísticas descritivas dos dados dos grupos de variáveis independentes e dependentes, seguida dos testes de médias para verificar se existiam diferenças significativas entre as médias dos grupos e testadas as suposições inerentes à análise de correlação canônica, consideradas satisfatórias. Após a interpretação das funções canônicas através dos pesos canônicos, das cargas canônicas e das cargas cruzadas canônicas, um interessante relacionamento entre as inteligências e as características empreendedoras foi descoberto, o qual demonstrou que cerca de 20% das características manifestadas pelos indivíduos da população de estudo são explicadas pelo perfil de inteligências desses mesmos indivíduos, notadamente influenciados pelas inteligências interpessoal, intrapessoal e espacial. O padrão mais forte de relacionamento, corroborado pelas três formas de interpretação, ocorreu entre as inteligências espacial, interpessoal e intrapessoal e entre as características empreendedoras independência e autoconfiança, estabelecimento de metas e persistência. Esta pesquisa se limita aos resultados encontrados, não pretendendo fazer inferências no campo da psicologia aplicada. Ressalta-se que sua extrapolação aos demais contadores brasileiros também é limitada. Sugerem-se, para pesquisas futuras, que os resultados sejam estudados para ser transformados em propostas concretas de educação para os alunos de ciências contábeis. Que a pesquisa seja estendida aos demais contadores do Brasil. Que as correlações encontradas possam ser analisadas por estudiosos da psicopedagogia, de forma a se obter o mais claro entendimento de sua formação. / This research aimed to raise elements to discover the link between entrepreneurial characteristics and the multiple intelligences of Minas Gerais accountants. Thus, two theories were investigated: the theory of needs, David McClelland, and the theory of multiple intelligences, Howard Gardner. McClelland studied the behavioral aspects of the entrepreneurs and their main characteristics, defined in number of 10: the search for opportunity and initiative, ability to take calculated risks, demand for quality and efficiency, persistence, commitment, finding information, setting goals, systematic planning and monitoring, persuasion and contact networks and ultimately independence and selfconfidence. The second theory was the theory of multiple intelligences developed by Howard Gardner. To Gardner, intelligence is not only based on measurement of IQ, and this is just one strand among many different expressions that human cognition assumes. Gardner chose eight predominate intelligences: linguistic, logical-mathematical, musical, bodily-kinesthetic, spatial, interpersonal, intrapersonal and naturalist. About the methodology applied in this study, it is situated within the hypothetical-deductive method, using a positivist approach and defined as an exploratory study about their goals. As research strategies, literature studies, survey, and a questionnaire to collect data were used. The population study definition and the electronically distribution of questionnaires received support from the Regional Accounting Council of Minas Gerais, culminating with the acquisition of 189 valid questionnaires. With the data, were first carried out the initial descriptions of the profiles of the accountants, which showed that 84% of the best entrepreneurial characteristics were setting goals, finding information, commitment, and seeking opportunities, and 64% of the best intelligences results were: the logical, the interpersonal and the intrapersonal. Unfortunately, the linguistic intelligence did not produce good results. To perform the correlation between the characteristics and intelligences, the canonical correlation analysis were used. But first, was calculated the descriptive statistics of data followed by the average tests to see if differences existed between the mean of groups and tested the inherent assumptions for canonical correlation analysis, which were considered satisfactory. After canonical functions interpretation, through the canonical weights, canonical loadings and canonical crossloadings, an interesting relationship between intelligence and the entrepreneurial characteristics was discovered, which showed about 20% of entrepreneurial characteristics expressed by individuals of the study population are explained by the intelligence profile, especially influenced by interpersonal, intrapersonal and spatial intelligences. The strongest pattern of relationships, supported by the three forms of interpretation occurred between spatial, interpersonal and intrapersonal intelligences and independence and self-confidence, goal setting and persistence entrepreneurial characteristics. This study has limited results and has not intending to make inferences in the field of applied psychology. Additionally the extrapolation of these results to other Brazilians accounts is limited. Suggestions for future research that involves these results: results must be studied to be transformed into concrete proposals for accounting students education, the research could be extended to other accountants in Brazil and that correlations between characteristics and intelligences can be examined by scholars of educational psychology, in order to obtain the clearest understanding of their formation.

Dissertation (MCom)--University of Pretoria, 2007. / Communication Management / MCom / Unrestricted

Bibliography: pages 121-126C. / The research problem addressed in this research is the shortage of qualified chartered accountants from the black community in South Africa. This research attempts to identify what factors have resulted in this shortage, what efforts are being made to address this imbalance by which organisations and what factors could be considered as critical to the success of organisations, programmes and/or individuals. The study consists of a literature review and a three stage survey. Qualified black accountants and representatives of educational and other relevant organisations responded to questionnaires or were interviewed. The study is descriptive and exploratory in nature. Results indicate common trends amongst individual accountants and the opinions and experiences of organisations, rather than quantifiable data. The initial survey highlighted issues which have historically contributed to the shortage of black accountants, including awareness and perception of the profession, institutions, structures, racism, financial, macro and micro societal and educational factors. Educational factors were focused on for the remainder of the research. The literature review examined research in the areas of academic support programmes, cognition, learning and education and accounting education. Needs assessment, organisational objectives, educational methodology and evaluation were highlighted as potentially important factors in academic support programme design. The final section of the research drew on the practical experiences of support organisations and qualified accountants. The factors identified in the literature review appeared to be evident in most programmes. The group of qualified accountants participating in the study had not, however, participated in educational interventions by organisations, so the effectiveness of the hypothesized success factors could not be adequately assessed. Other issues which were identified in the study, and which are suggested for further research, were participation in facilitated or informal study groups, issues related to bilingualism and language and the importance of the locus of control over, and location of responsibility for, learning. The results indicate certain trends and commonalities which could guide further study, but the small population and sample size, and low response rates limit the generalisability of the results. Although the results are inconclusive as to the effectiveness of support organisations, a number of implications of the study for the short and long term, as well as suggestions for future research, can be made.

The problem of the study was to determine the relationship of college preparation and college grades to success on the CPA examination. The solution to the problem was approached through five objectives: To compare the success on the examination of 1. College graduates and non-college graduates. 2. College graduates who were accounting majors and those who were not accounting majors. 3. College graduates with overall averages of B or higher and those with overall averages below B. 4. College graduates who attended member schools of the American Association of Collegiate Schools of Business and those who attended schools which were not members of the Association. 5. College graduates and technical school graduates. Data were gathered from the records of the State Board of Accountancy and presented in tabular and graphic form. The data were then interpreted with the aid of tables of comparison. The conclusions reached as the result of the interpretations were stated. The results of the study showed that some groups are better prepared to pass the CPA examination than other groups. The candidate with the best preparation for passing the CPA examination is one who has graduated from a degree granting college or university with an overall average of B or higher and a major in Accounting. College grade averages are an indication of expected success on the CPA examination to the extent that of candidates whose average was B or higher, 47 percent will pass while of those whose average was below B, 28 percent will pass. / Master of Science