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Purpose – The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational...
Persistent link: https://www.econbiz.de/10014642390
Persistent link: https://www.econbiz.de/10010409849
Work-life balance is gaining importance as people get more difficult duties both at home and work. Accounting professionals work in a stressful environment where their private life might have effect on work performance and unethical behavior. Some of the important works in the literature find...
Persistent link: https://www.econbiz.de/10011866729
Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of...
Persistent link: https://www.econbiz.de/10009475647
Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...
Persistent link: https://www.econbiz.de/10009483797
This paper aims to investigate the readiness of the accounting community in Montenegro to implement the Code of Ethics for Professional Accountants. Also, the aim of this paper is to present the existing situation in the accounting profession in Montenegro, especially when it comes to the...
Persistent link: https://www.econbiz.de/10012217894
In this paper, we analyze the gender issues that are present in the accounting profession, and more precisely, on the career paths one could follow in the accounting profession and what the underlying reasons are for each option. Our conclusions show that some of the factors that influence women...
Persistent link: https://www.econbiz.de/10012612018
Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...
Persistent link: https://www.econbiz.de/10012612040
Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and...
Persistent link: https://www.econbiz.de/10012612134
Heavy work investment in various domains of activity has not been sufficiently explored. This paper investigates how accounting professionals in Romania perceived different aspects related to the heavy work investment during the coronavirus pandemic. Professional accountants devote, by the...
Persistent link: https://www.econbiz.de/10014461877