Suchergebnisse

This study aims to identify the relative importance of different subjects covered in the Jordan Certified Public Accountants (JCPA) Exam, which include legislations in its first part and accounting and auditing in the second part, from the point of view of different parties, namely the accounting academic staff in the Jordanian universities, auditors, and accountants. The study also aims to measure the extent of agreement and disagreement among the mentioned groups in relation to the relative importance of different exam subjects. To achieve these objectives, a questionnaire was designed and distributed to a random sample of the groups under study. The data were collected and analyzed using different statistical methods, including descriptive statistics, One-Sample T-test and One- way ANOVA. The study revealed an agreement among the different respondent groups regarding the importance of different subjects covered in the JCPA exam. In general, the respondents rated the exam subjects related to the second part of the exam between important and very important. The results indicated that there were no statistical significant differences among respondents groups related to the second part of the exam. However, the results showed that there were statistical significant differences among the different groups as regards the legislations covered in the first part of the exam (legislations part). The study recommends that the Higher Commission for the JCPA Exam and the Jordanian Association for Certified Public Accountants to take into consideration the results of the study regarding the relative importance of different subjects when setting the exam.

AbstractIf professionals are governed by the rules of their professional bodies, their response to ethical dilemmas should be unaffected by whether they are sole practitioners or employees of large firms. A small sample of accountants was asked to comment on a set of ethical dilemmas; the findings suggest differences in advice‐seeking behaviour based on the size of their firms, and raise questions about the applicability of the classical model of the professions to large professional firms.RésuméSi les professionnels sont régis par les règles de leurs organisations professionnels, leurs réponses aux dilemmes éthiques ne devraient pas différées s'ils sont les praticiens indépendants ou les employés des grandes entreprises. On a demand à certains comptables canadiens de faire des commentaires au sujet d'une liste de dilemmes éthiques; les résultats ont suggéré que les comptables dans les entreprises de grandeurs différents ont des comportements différents envers les demandes de conseils. Les questions ont été créées au sujet de l'applicabilité du modèle classique des professions aux grandes entreprises professionnels.

According to Torres & Lam (2012), from the Pontificia Universidad Católica, Perú, knowledge competitiveness is one of the demands from today's globalized economy, in which academia, companies and Governments converge as principal actors. Hence, Accounting is unavoidably involved in this horizon. Departments or programs teaching this discipline are required to apply educational processes that grant students the necessary elements to understand with rigor society and companies' circumstances for their optimal management. ; Según los autores Torres & Lam (2012), de la Pontificia Universidad Católica del Perú; la competitividad del conocimiento es una de las exigencias de la economía globalizada de hoy. Y en ese escenario convergen como protagonistas, la academia, la empresa y el estado. La contabilidad está involucrada ineludiblemente en ese horizonte. Las facultades y programas de Contaduría, encargados de enseñarla se ven en la necesidad de aplicar procesos educativos que permitan al estudiante comprender con rigor los hechos de la sociedad y de la empresa para la óptima gestión de las mismas.