Em uma sociedade cada vez mais complexa e sofisticada, e em nosso contexto com especial atenção às relações empresarias e econômicas, há cada vez menos espaço para um olhar ancorado em representações estanques. Por conta disso, e com o advento das International Financial Reporting Standard (IFRS) no Brasil, suportada pela Lei n° 11.638/07, iniciou-se uma nova visão contábil priorizando evidenciação mais refinada visando refletir mais fidedignamente as transações das empresas. Talvez o que melhor simbolize esse novo enfoque seja o viés principiológico das IFRS. Entretanto, a inquietação surge quanto a um ponto específico de sua efetiva implementação na sociedade. Se o incentivo ou o direcionamento das avaliações que o recém-egresso se submete em relação ao seu conhecimento contábil, tanto no exame de suficiência como na busca por colocação no mercado de trabalho via concurso público, poderia estar desalinhada aos novos ideais buscados pelas IFRS por meio dos princípios. Com base na teoria da avaliação, Preskill e Torres (1999) alertam que a avaliação precisa integrar o aprendido à prática da sociedade. Da mesma forma, Patton (1997) relembra que é fundamental que o avaliador enfrente o desafio de fazer avaliações que sejam correlacionadas em sua aplicação e úteis. Com a vinculação da nova visão principiológica com a teoria da avaliação, através das definições apresentadas pelos autores acima, foi então analisado, utilizando-se do método Delphi, se as provas de credenciamento contábil e as provas dos principais concursos públicos federais têm utilizado em maior número as questões principiológicas. Os resultados, porém, evidenciaram o contrário, mostrando que há uma maior cobrança de regras nas provas analisadas, ou seja, nestes exames, ainda existe a predominância do modelo regramental apenas sob o manto das IFRS. Deste modo, percebe-se uma possível existência de descompasso entre os ideais relacionados às IFRS e o direcionamento indutor das avaliações de recém-egressos e de profissionais da área contábil. / In an increasingly complex and sophisticated society, and in our context with special attention to business and economic relations, there is lesser space for an anchored view in stationary representations. In this regard, and with the advent of the International Financial Reporting Standard (IFRS) in Brazil, supported by Law No. 11,638 / 07, a new accounting approach was initiated prioritizing disclosure that is more refined in order to reflect more accurately corporate transactions. Perhaps, what best symbolizes this new approach is the principles bias of IFRS. However, the concern arises related to a specific point of its effective implementation in society. If the incentive or direction of the assessments that a new graduate undergoes in relation to his / her accounting knowledge, both in the professional entry exam and in the search for placement in the job market (civil servant), could be misaligned with the new principle ideals defended by IFRS. Based on evaluation theory, Preskill and Torres (1999) warn that evaluation needs to integrate learning and society practice. Similarly, Patton (1997) recalls that it is critical that an evaluator faces the challenge of making evaluations that are correlated in their application and useful. By linking this new principiological vision with evaluation theory, through the definitions presented by the authors above, professional entry exams and tests as part of civil servant selection have been analyzed by Delphi method to find out if they have used principiological questions in larger numbers. The results, however, indicate the opposite idea. They showed that there is a bigger charging of rules in the tests that were analyzed, in other words, there is still a predominance of the rule model with a single difference: now under IFRS cloak. Thus, there is a possible existence of mismatch between the ideals related to IFRS and the inductive orientation of the assessment directed to new graduates and professionals in the accounting area.

The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.

The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.

Research have revealed that the accounting profession engage multi-disciplinary teams in the assurance of sustainability reports. However, how such teams are composed or the values that these teams bring to the assurance engagement process, and how reliance is established on the work performed by such teams has been left uncovered. This research sought to fill this gap, and hence, contributed to providing an understanding surrounding this issue. Semi-structured interviews with auditors from the Big Four Audit firms, engaged with performing sustainability assurance was conducted. The findings revealed that the engagement of multi-disciplinary teams, comprising both financial accountants and sustainability specialists from various disciplines, was necessary in ensuring quality assurance work performance. Firstly, the in-depth knowledge of sustainability subject matters possessed by the sustainability experts, enabled the questioning of the correctness of sustainability items reported by the clients. Secondly, sustainability experts were valuable in the planning stage of the engagement, in identifying client risk areas. Thirdly, sustainability expert involvement, enabled the winning of work contracts. Additionally, the engagement of multi-disciplinary teams was revealed to be valuable to the client firms. Firstly, the sustainability experts assisted clients in identifying the most valuable issues to report to their stakeholders. Secondly, due to the expert’s knowledge and experience, it enabled them to inform clients on high reporting levels. Finally, sustainability experts provided clients with valuable feedback that aids the improvement of the client processes, and the management of risks. The establishment of reliance on the work performed by the teams, requiring an accountant to signoff every engagement work performed by the team, as required by the applicable assurance standards, was partially supported by this study. Sustainability experts, who were non-accountants, was revealed to be engaged in this signing off ritual, hence, leaving room for the questioning of such assurance engagements signed off by sustainability experts.

nÃo hà / O Curso de GraduaÃÃo em CiÃncias ContÃbeis apresenta em seu corpo docente fortes caracterÃsticas provenientes do mercado de trabalho. Muitos dos docentes deste Curso atuam em outras atividades remuneradas alÃm da docÃncia, fato que pode prejudicar sua dedicaÃÃo ao ensino. Aliada a esta realidade, tem-se a expansÃo quantitativa dos cursos de graduaÃÃo no Brasil, o que faz com que algumas InstituiÃÃes de Ensino Superior nÃo se preocupem com a qualidade do ensino ofertado visando somente o lucro, o que finda por prejudicar o processo de ensino e aprendizagem. Esta pesquisa teve como objetivo investigar de que forma os docentes dos Cursos de CiÃncias ContÃbeis das InstituiÃÃes de Ensino Superior do MunicÃpio de Fortaleza se identificam profissionalmente, com o intuito de perceber atà que ponto a identificaÃÃo destes profissionais pode refletir-se no seu desenvolvimento como professor. Se Apresenta um histÃrico sobre a evoluÃÃo do Curso Superior de CiÃncias ContÃbeis no Brasil e da profissÃo contÃbil, aspectos sobre a formaÃÃo do professor de ensino superior, de maneira geral, e especificamente da Contabilidade, bem como uma abordagem sobre a identidade docente nos cursos de CiÃncias ContÃbeis. A pesquisa caracteriza-se como qualitativa, de carÃter descritivo utilizando-se os procedimentos de pesquisa bibliogrÃfica, documental e de campo. Como instrumento da pesquisa de campo, utilizou-se a entrevista. Primeiramente foi realizado o levantamento de quantas IES oferecem o Curso de CiÃncias ContÃbeis em Fortaleza. ApÃs esta identificaÃÃo, pesquisou-se quais os docentes graduados em Contabilidade e responsÃveis pelo ensino de disciplinas tÃcnicas da Contabilidade, o que totalizou 113 (cento e treze) docentes, refletindo o quantitativo dos sujeitos da pesquisa. Foram realizadas entrevistas em 10 (dez) IES de Fortaleza, as quais foram gravadas e transcritas para a anÃlise dos resultados. Ao final, concluiu-se que a identificaÃÃo dos docentes do curso de CiÃncias ContÃbeis como professor ou contador à dividida, confirmando o conflito que existe entre as duas profissÃes, causado pelo forte apelo da profissÃo contÃbil e pelo exercÃcio concomitante de duas profissÃes pela maioria dos docentes do curso. Tendo em vista todos os aspectos estudados, verifica-se que a qualidade do ensino superior em CiÃncias ContÃbeis depende da valorizaÃÃo e da dedicaÃÃo dos docentes à atividade de ensino. / The undergraduate course in accounting has on its faculty from strong features of the labor market. Many of the teachers of this course work in other activities besides teaching higher education institutions, which may impair their dedication to teaching. Coupled with this reality, we have the quantitative expansion of graduate programs in Brazil, which causes some Higher education institutions do not worry about the quality of education offered only seeking profit, which ends up harming the teaching learning. This research aimed to investigate how the teachers of the Accountancy Courses of Higher Education Institutions in the city of Fortaleza identify themselves professionally, in order to realize the extent to which the identification of these professionals can reflect on their development as a teacher. It presents a history of the evolution of Science Degree in Accounting in Brazil and the accounting profession, and aspects of teacher training higher education in general and specifically the accounting as well as an approach to identity in teaching courses Accounting. The research is characterized as qualitative, descriptive using the procedures for bibliographical research and field. As an instrument of fieldwork used to interview. First survey was conducted on how many Higher education institutions offer Accounting Course in Fortaleza, after this identification is investigated which teachers graduated in accounting and charge of teaching technical subjects of accounting, which totaled 113 (one hundred and thirteen) teachers reflecting the amount of research subjects. Interviews were conducted in ten (10) higher education institutions Fortaleza, which were recorded and transcribed for analysis of results. At the end it was concluded that the identification of teachers from Accounting as a teacher or accountant is divided, confirming the conflict that exists between the two professions, caused by the strong appeal of the accounting profession and the exercise concurrent two professions by most teachers the course. Considering all aspects studied, it appears that the quality of higher education in accounting and valuation depends on the dedication of the teachers teaching.

Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2018-03-12T18:21:45Z No. of bitstreams: 2 Evellyn_Zabotti2017.pdf: 2275598 bytes, checksum: 0798723b85d57c366711d225ce440351 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-12T18:21:45Z (GMT). No. of bitstreams: 2 Evellyn_Zabotti2017.pdf: 2275598 bytes, checksum: 0798723b85d57c366711d225ce440351 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-06 / The investigated subject in this study is on gender relation in accounting profession. The purpose was to verify the main constitutive factors of the gender relations in accounting profession, for the theme is considered as a research gap in Accountancy. As a theoretical platform, we choose the gender theory with the aim to interpret and subsidize the research data, collected through a survey, which characterize the research as quantitative, with the final sample of 948 accountants from Paraná. The data are qualitative and were analyzed by means of the independent testing, interpreted in the light of the gender theory. The research is, thus, based on the critical paradigm. As achieved results, we mention: the remuneration in the profession is influenced by biological gender, because there is a gender pay hierarchy in accounting profession; the difficulties and barriers in the exercise of the accounting profession as well as profession ascensions are influenced by the biological sex, condition that does not seem to be clearly identified by accountants, which allowed determining the presence of beta bias from the point of view of professionals; there is a concentration of women in the position of assistant and analyst and a higher concentration of men on senior positions of the organizational hierarchy; the accounting specialties in Paraná are articulated from the gender perspective, in other words, the more public the specialty is, the more it is realized as masculine, consequently, there is a higher remuneration linked to; the association of men and women characteristics are also articulated based on gender, in which women are perceived as emotional, understanding and determined, extending such associations to the accounting specialties; the notion that auditing is more related to objectivity while the personnel department is more related to sensibility. We justify these characteristics due to cultural definitions of masculine and feminine associated with some specific characteristics of certain occupations, which contributes to gender segregation of occupations as well as status assignments. The main constitutive principles of gender relation in Brazilian accounting profession include remuneration, glass ceiling, horizontal segregation and gender identities associated with the profession. As research limitations, we mention that the data, collected through a survey, reflect the perception of each professional about gender relation, which shows that the implications to the research to accounting profession include the necessity to calculate the value in women payment. This means that the class associations need to break the silence and the omission to institute specific regulation and control of the social discriminatory aspects of the profession. The contribution of this research to the accounting practice include the identification of the necessity to develop statements and review reports that show social inequality in organizations and the profession itself. There is still the need of educational institutions to include the thematic in its teaching and research agenda, because the skewed perspective of the professionals should be clarified. This research contributes to identify the means by which gender inequality is perpetuated in accounting profession, as identified in the biases of accountants that, in general, understand these inequalities as normal, perspective that is the base for such condition. There is a considerable field for gender studies in Accountancy in Brazil, thus, as a recommendation for future researches, it is suggested to include the historical survey of the entry of Brazilian women in accounting profession, using, therefore, the concept of “glass floor” proposed in this study which represents the initial conditions of work and entry which do not support women, also, qualitative researches in the grounded theory format, with the purpose to identify in the Brazilian context the variables or items of inequality that integrate the gender relations, and researches that recognize the experiences of men. / O tema investigado neste estudo pauta-se nas relações de gênero na profissão contábil. O objetivo foi o de verificar os principais fatores constitutivos das relações de gênero na profissão contábil, pois se considera a temática como lacuna de pesquisa em Contabilidade. Como plataforma teórica, optou-se pela teoria de gênero com a finalidade de interpretar e subsidiar os dados da pesquisa, coletados por meio de um survey, caracterizando a pesquisa como quantitativa, com amostra final de 948 contadores paranaenses. Os dados são qualitativos e foram analisados por meio do teste de independência, interpretados à luz da teoria de gênero. A pesquisa está posicionada, assim, no paradigma crítico. Como resultados alcançados, citam-se: a remuneração na profissão é influenciada pelo sexo biológico, pois há uma hierarquia salarial de gênero na profissão contábil; as dificuldades e barreiras no exercício da profissão contábil, bem como de ascensão profissional, são influenciadas pelo sexo biológico, não sendo claramente perceptíveis pelos contadores, o que permitiu constar a presença de viés beta na percepção dos profissionais; há uma concentração de mulheres nos cargos de assistente e analista e maior concentração de homens nos altos cargos da hierarquia organizacional; as especialidades contábeis paranaenses estão articuladas sob a ótica de gênero, ou seja, quanto mais “pública” mais “masculina” é percebida a especialidade e, consequentemente, maior remuneração atrelada; a associação de características a homens e mulheres também está articulada sob a ótica de gênero, em que as mulheres são percebidas como mais sentimentais, compreensivas e determinadas, estendendo-se tais associações às especialidades contábeis; a noção de que a auditoria está mais voltada à objetividade, enquanto o departamento de pessoal está mais voltado à sensibilidade. Justifica-se a identificação destas características em virtude de que as definições culturais de masculino e feminino se associam às características de determinadas ocupações, contribuindo tanto para a segregação de gênero das ocupações como para as atribuições de status. Os principais itens constitutivos da relação de gênero na profissão contábil brasileira incluem a remuneração, os tetos de vidros, a segregação horizontal e as identidades de gênero associadas à profissão. Como limitações da pesquisa, cita-se que os dados, coletados por meio de survey, refletem a percepção de cada profissional acerca das relações de gênero, o que demonstra que as implicações da pesquisa para a profissão incluem a necessidade de contabilizar o valor presente nos salários das mulheres contadoras. Isso significa que os órgãos de classe precisam romper com seu silêncio e omissão, instituir legislação específica e fiscalizar os aspectos sociais discriminatórios da profissão. A contribuição da pesquisa para a prática contábil inclui, desse modo, a identificação da necessidade do desenvolvimento de demonstrativos e relatórios contábeis – de prestação de contas – que evidenciem as desigualdades sociais das organizações e, inclusive, da própria profissão. Há, ainda, a necessidade das instituições de ensino de incluírem a temática em sua agenda de ensino e pesquisa, pois as percepções enviesadas dos profissionais precisam ser elucidadas. A contribuição deste estudo pauta-se na identificação dos fatores pelos quais a desigualdade de gênero é perpetuada na profissão contábil, assim identificada nos vieses dos profissionais que, de forma geral, entendem como normal essas desigualdades, percepções que são a base que sustentam tais desigualdades. Há um campo muito extenso para a pesquisa de gênero em Contabilidade no Brasil, assim, como recomendação para pesquisas futuras, sugere-se incluir o levantamento histórico do ingresso das mulheres na profissão contábil brasileira, empregando, para tanto, o conceito “chão de vidro” proposto nesta pesquisa e que representa as condições iniciais de trabalho e ingresso que não sustentavam as mulheres, além de pesquisas qualitativas no formato grounded theory, a fim de identificar no contexto brasileiro as variáveis ou itens de desigualdade (ou não) que compõem as relações de gênero, e pesquisas que identifiquem as experiências dos homens.

Em uma sociedade cada vez mais complexa e sofisticada, e em nosso contexto com especial atenção às relações empresarias e econômicas, há cada vez menos espaço para um olhar ancorado em representações estanques. Por conta disso, e com o advento das International Financial Reporting Standard (IFRS) no Brasil, suportada pela Lei n° 11.638/07, iniciou-se uma nova visão contábil priorizando evidenciação mais refinada visando refletir mais fidedignamente as transações das empresas. Talvez o que melhor simbolize esse novo enfoque seja o viés principiológico das IFRS. Entretanto, a inquietação surge quanto a um ponto específico de sua efetiva implementação na sociedade. Se o incentivo ou o direcionamento das avaliações que o recém-egresso se submete em relação ao seu conhecimento contábil, tanto no exame de suficiência como na busca por colocação no mercado de trabalho via concurso público, poderia estar desalinhada aos novos ideais buscados pelas IFRS por meio dos princípios. Com base na teoria da avaliação, Preskill e Torres (1999) alertam que a avaliação precisa integrar o aprendido à prática da sociedade. Da mesma forma, Patton (1997) relembra que é fundamental que o avaliador enfrente o desafio de fazer avaliações que sejam correlacionadas em sua aplicação e úteis. Com a vinculação da nova visão principiológica com a teoria da avaliação, através das definições apresentadas pelos autores acima, foi então analisado, utilizando-se do método Delphi, se as provas de credenciamento contábil e as provas dos principais concursos públicos federais têm utilizado em maior número as questões principiológicas. Os resultados, porém, evidenciaram o contrário, mostrando que há uma maior cobrança de regras nas provas analisadas, ou seja, nestes exames, ainda existe a predominância do modelo regramental apenas sob o manto das IFRS. Deste modo, percebe-se uma possível existência de descompasso entre os ideais relacionados às IFRS e o direcionamento indutor das avaliações de recém-egressos e de profissionais da área contábil. / In an increasingly complex and sophisticated society, and in our context with special attention to business and economic relations, there is lesser space for an anchored view in stationary representations. In this regard, and with the advent of the International Financial Reporting Standard (IFRS) in Brazil, supported by Law No. 11,638 / 07, a new accounting approach was initiated prioritizing disclosure that is more refined in order to reflect more accurately corporate transactions. Perhaps, what best symbolizes this new approach is the principles bias of IFRS. However, the concern arises related to a specific point of its effective implementation in society. If the incentive or direction of the assessments that a new graduate undergoes in relation to his / her accounting knowledge, both in the professional entry exam and in the search for placement in the job market (civil servant), could be misaligned with the new principle ideals defended by IFRS. Based on evaluation theory, Preskill and Torres (1999) warn that evaluation needs to integrate learning and society practice. Similarly, Patton (1997) recalls that it is critical that an evaluator faces the challenge of making evaluations that are correlated in their application and useful. By linking this new principiological vision with evaluation theory, through the definitions presented by the authors above, professional entry exams and tests as part of civil servant selection have been analyzed by Delphi method to find out if they have used principiological questions in larger numbers. The results, however, indicate the opposite idea. They showed that there is a bigger charging of rules in the tests that were analyzed, in other words, there is still a predominance of the rule model with a single difference: now under IFRS cloak. Thus, there is a possible existence of mismatch between the ideals related to IFRS and the inductive orientation of the assessment directed to new graduates and professionals in the accounting area.

La profession comptable libérale, caractérisée pendant longtemps par des évolutions relativement lentes, est confrontée à des défis stratégiques majeurs pour aligner durablement sa performance sur les réalités et les mutations de l'environnement. Dans ce contexte, la profession comptable se doit d'anticiper, de réfléchir aux futurs souhaitables pour ne plus subir les événements en adoptant une logique entrepreneuriale. Pour préparer les cabinets de demain, l'innovation est un facteur clé pour consolider, voire améliorer leur performance sur le long terme. La présente thèse étudie la contribution de l'innovation, menée dans le cadre d'une démarche prospective stratégique, à la performance durable de la profession comptable. Combinant une phase qualitative (notre expérience professionnelle en cabinets comptables de 1991 à 2009) et une phase quantitative basée sur un questionnaire de recherche (146 répondants), la thèse met en évidence l'existence de nombreuses innovations et leur impact sur quatre dimensions de la performance durable dans les cabinets comptables en France. / Accounting profession characterized for a long time by relatively slow changes is facing major strategic challenges to sustainably align its performance on the realities and changing environment. In this context, the accounting profession has to anticipate, think about the desirable future and not to suffer any more the events. Therefore, it must adopt an entrepreneurial logic. To prepare the firms of tomorrow, innovation is a key factor to consolidate or improve their performance on the long term. This thesis examines the contribution of innovation, conducted as part of a strategic prospective approach to sustainable performance of the liberal accounting profession. Combining qualitative phase (our experience in several accounting firms from 1991 to 2009) and a quantitative phase based on a research questionnaire (146 respondents), the thesis highlights the existence of numerous innovations and their influence on the sustainable performance in French accounting firms.

Tidigare forskning förutspår att redovisningsbranschen inom de kommande 25 åren kommer att stöta på turbulens till följd av den intensiva IT-utveckling som format både samhälle och organisationer. Redovisningsarbetet tros effektiviseras när redovisningen automatiseras och förändringsprocessen beräknas utvecklas i allt snabbare takt de kommande åren. För att inte bli omkörd av sina konkurrenter gäller det att ligga i framkant och kontinuerligt leta efter nya digitala lösningar samt skapa nya automatiserade arbetsprocesser.  Syftet med studien är att förstå och förklara hur automatiseringsprocessen ser ut på redovisningsbyråer idag, hur branschen och dess arbete har förändrats till följd av automatiseringen samt vilka aktuella förändringar redovisningskonsulter står inför. Studien har baserats på empiri grundat i en kvalitativ metod med data från elva semistrukturerade intervjuer på följande byråer; PwC, Ernst & Young, KPMG, Grant Thornton, Accountor samt Wint. Respondenterna består utav fem redovisningskonsulter med varierad erfarenhet samt sex personer med en mer ansvarig roll på byråerna, såsom gruppchef eller manager.  Några av de slutsatser som studien har genererat är att automatiseringen medför att redovisningskonsulter kan fokusera på mer kvalificerade uppgifter när teknik ersätter de monotona arbetsuppgifterna, vilket skapar större värde för kunden. Arbetsbelastningen på redovisningsbyråer tros därmed vara fortsatt hög. Trots de många fördelar och positiva effekter med automatisering har studien visat att utmaningar gällande exempelvis förändringsmotstånd, gammal lagstiftning samt nya konkurrenter bromsar automatiseringsprocessen. Redovisningsbranschen väntas därmed möta stora förändringar vilket denna studie kommer att belysa. / Previous research predicts that the accounting industry in the next 25 years will experience a lot of turbulence as a result of the intensive technological developments. When bookkeeping becomes automated, the work of an accounting consultant presumes to be more effective and the automation process will most likely develop even faster in the following years. In order for the accounting firms not to be overtaken and lose market shares to their rivals, the importance of being aware of, and continuously look for new automated solutions appears to be meaningful. The aim of this study is to understand and explain how the automation process looks like at accounting firms today, how the industry has changed as a result of the technological developments and what current changes the accounting consultants are facing. The study is based on empirical evidence from a qualitative method with data from eleven semi-structured interviews at the following accounting firms; PwC, Ernst & Young, KPMG, Grant Thornton, Accountor and Wint. Our respondents includes five accounting consultants with different experience and six individuals who has a more responsible role at the accounting firms, such as manager. Some of the conclusions that the study has generated is that the technological developments has resulted in the fact that the accounting consultants can put a deeper focus in qualified tasks that creates a greater value for the client, rather than perform the standardized bookkeeping. Furthermore, the workload is presumed to remain at a high level according to the argument above. Despite the many benefits and the positive effects of automation, the study has shown that there are also many challenges when it comes to resistance to transformations, old regulations and new rivals entering the market. The accounting industry is therefore expected to face some major changes which we will highlight throughout the study.

Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.