The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.展开更多
This paper examines the implications of ethics as key to sound professionalism in Nigerian journalism. The paper sets out to assess how ethics affect the standard of journalism practice in the country, using media pra...This paper examines the implications of ethics as key to sound professionalism in Nigerian journalism. The paper sets out to assess how ethics affect the standard of journalism practice in the country, using media practitioners in Rivers State, Nigeria as case study. The population of study consisted of the 300 registered journalists in Rivers State of Nigeria, including the editors and managers. The survey research method was used while the questionnaire was used as the primary instrument for data gathering. It was revealed that despite the importance of ethics to journalism practice, journalists＇ adherences to the ethical codes were low. The study also revealed that journalists most times go against the ethics of the profession due to sycophancy, security reasons, desperation, greed, ethical dilemmas, and ignorance of the code of ethics. Based on the timings of the study, it was recommended that media establishments should liaise with the Nigerian Union of Journalist （NUJ） to ensure that only trained journalists are employed to work as journalists. Again the NUJ, it should institute standing disciplinary committee to discipline erring journalists both at the State and National levels. The Ethics Committee of the Nigeria Union of Journalists should regularly review the ethical conducts of journalists and encourage them to adhere to their code of practice展开更多
Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is...Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is a system whereby journalists collect money or other material gifts from news sources, company executives or event organizers to cover such events and probably give it the wildest publicity as the case may be. It symbolizes the rot that has plagued the Nigerian media industry since the early 1980s to date. This paper therefore builds from an empirical study by the same authors, as well as literature materials to argue that media professionalism and the enforcement of the various ethical codes that preach professionalism are the practical ways to ensure ethical conduct and behaviour amongst journalists and other categories of media practitioners, especially in Nigeria where these are missing. This, according to the paper, is the missing link in the quest to rid the media industry in Nigeria from the monster called BES.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting educatio...This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.展开更多
In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international converge...In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.展开更多
The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee...The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.展开更多
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.
文摘This paper examines the implications of ethics as key to sound professionalism in Nigerian journalism. The paper sets out to assess how ethics affect the standard of journalism practice in the country, using media practitioners in Rivers State, Nigeria as case study. The population of study consisted of the 300 registered journalists in Rivers State of Nigeria, including the editors and managers. The survey research method was used while the questionnaire was used as the primary instrument for data gathering. It was revealed that despite the importance of ethics to journalism practice, journalists＇ adherences to the ethical codes were low. The study also revealed that journalists most times go against the ethics of the profession due to sycophancy, security reasons, desperation, greed, ethical dilemmas, and ignorance of the code of ethics. Based on the timings of the study, it was recommended that media establishments should liaise with the Nigerian Union of Journalist （NUJ） to ensure that only trained journalists are employed to work as journalists. Again the NUJ, it should institute standing disciplinary committee to discipline erring journalists both at the State and National levels. The Ethics Committee of the Nigeria Union of Journalists should regularly review the ethical conducts of journalists and encourage them to adhere to their code of practice
文摘Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is a system whereby journalists collect money or other material gifts from news sources, company executives or event organizers to cover such events and probably give it the wildest publicity as the case may be. It symbolizes the rot that has plagued the Nigerian media industry since the early 1980s to date. This paper therefore builds from an empirical study by the same authors, as well as literature materials to argue that media professionalism and the enforcement of the various ethical codes that preach professionalism are the practical ways to ensure ethical conduct and behaviour amongst journalists and other categories of media practitioners, especially in Nigeria where these are missing. This, according to the paper, is the missing link in the quest to rid the media industry in Nigeria from the monster called BES.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.
文摘In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.
文摘The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.
