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Přednosti a nedostatky využití vybraných účetních programů při zpracování agendy dlouhodobého majetku / Advantages and drawbacks of the use of selected accounting programs in the processing agenda of long-term assetsHRUŠKOVÁ, Alena January 2014 (has links)
The aim of this thesis was to compare the selected accounting programs in terms of the possibilities of data processing, speed of the processing and clearly organized of data. This thesis will be used by the certain company and therefore it is specialized on long-term assets. The thesis is divided into two main parts, theoretical and practical. In the theoretical part is defined long-term assets, the way of get of long-term assets, depreciation and the way of eliminate of long-term assets and accounting of long-term assets. For the practical part was selected four accounting programs, in which were described various procedures in agenda of long-term assets.
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Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applicationsBrubaker, Thomas F. 08 1900 (has links)
The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores and faculty-to-student ratios, as effective measures for assessing quality attributes in accounting education programs and (2) traditional measures currently used for quality assessment in accounting education programs as only moderately effective by CPAs. CPAs are apparently seeking increased involvement with accounting education quality assessment and formulation of educational standards. They view the potential application of assurance services to accounting education quality as a way to offer a wider range of services to the public. CPAs perceive assurance services as a type of quality assessment that can be used to complement, but not replace, some of the more effective traditional methods, and as a way of enhancing the quality assessment process for accounting education.
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Den konstanta digitaliseringen av arbetsrollen redovisningskonsult : En studie om digitaliseringen av redovisningskonsultens arbeteJacob, Nancy, Mahmoud Ahmed, Osama, Selvanayagam, Thanojitha January 2023 (has links)
Datum: 2023-05-31 Nivå: Kandidatuppsats i Företagsekonomi Akademi: Akademin för Ekonomi, Samhälle och Teknik, Mälardalen Universitet Författare: Nancy Jacob, Osama Mahmoud Ahmed, Thanojitha Selvanayagam (990101) (001212) (970719) Titel: Den konstanta digitaliseringen av arbetsrollen redovisningskonsult Handledare: Zelalem Abay Nyckelord: Redovisningskonsulternas arbete, bokföringsprogram, digitalisering, automatisering, och molnbaserade databaser. Forskningsfråga: Hur har digitiseringen och digitaliseringen av redovisningskonsultens arbete påverkat arbetsprocessen, kompetenskraven och intressenter? Syfte: Syftet med denna studie är att få en bild på hur arbetet som redovisningskonsult ser ut idag och digitaliseringens påverkan för yrkesrollen. Med en arbetsmarknad som konstant ändras och utvecklas kan det vara svårt att begripa de väsentliga aspekterna bakom yrket. Detta arbete ska undersöka vad som behövs för att vara en modern redovisningskonsult och de essentiella aspekterna bakom arbetet. Metod: I denna studie användes en kvalitativ metod för undersökningen och insamlingen av empiriska materialet har genomförts med hjälp av nio semistrukturerade intervjuer som bygger på förutbestämda frågor. I studien har författarna utgått från en deduktiv process, vilket betyder att både teori och hypotes används för att utforma studiens forskningsfråga. Slutsats: Genom digitaliseringen blir redovisningskonsultens arbete mer automatiserat vilket resulterar i att rollen blir mer inriktad mot rådgivning. Dessutom har digitaliseringen gjort kundrelationer mycket enklare och smidigare. Den moderna redovisningskonsulten ska ha tillräckligt med kompetens både inom teori och IT för att kunna hantera de digitala verktygen som Fortnox och Visma. Konsulten behöver inte bära högre kunskap inom IT som exempelvis en programmerare. / Date: 2023-05-31 Level: Bachelor thesis in Business Administration Institution: School of business, Society and Engineering, Mälardalen University Authors: Nancy Jacob, Osama Mahmoud Ahmed, Thanojitha Selvanayagam ( 99/01/01) ( 00/12/12) ( 97/07/19) Title: The constant digitalization of the work role accounting consultant Supervisor: Zelalem Abay Keywords: Accounting consultants work, accounting programs, digitalization, automatization, and cloud-based database Research question: How has the digitization and digitalization of the accounting consultants work affected the work process, skill requirements and stakeholders? Purpose: The purpose of this study is to understand what the work of an accounting consultant looks like today and the impact of digitalization on the professional role. It can be difficult to understand the essential aspects behind the profession in a job market that is constantly changing and developing. This study aims to examine what is needed to be a modern accounting consultant and the essential aspects behind the work. Method: In this study, a qualitative method has been applied and the retrieval of empirical data has been conducted by nine semi-structured interviews based on predetermined questions. A deductive research approach has been applied, which means that both theory and hypothesis are used to design the study's research question. Conclusion: With digitalization, the work of the accounting consultant is automated and this results in the work of accounting consultants becoming more focused on advisory services. In addition, digitalization has made customer relations much simpler and smoother. The modern accounting consultant should have sufficient theoretical and IT knowledge to handle digital tools such as Fortnox, Visma, etc. However, having the same qualifications as, for example, programmers are not required.
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Vliv spojování podniků na technickou stránku vedení účetnictví / The impact of mergers and acquisition on the technical side of accountingŠubrtová, Lenka January 2017 (has links)
The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.
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