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There has been an increasing concern about ethical behaviour in the accounting profession. Examines CPAs′ perceptions … about the ethical behaviour which currently exists in the accounting profession. Results indicate that there is a polarity …
Persistent link: https://www.econbiz.de/10014929422
The need for a lifelong education programme for accounting students and practising accountants is reflected and … emphasized in reports and statements issued by various accounting groups and commissions. Primarily proposes to: (1) suggest and …
Persistent link: https://www.econbiz.de/10014929428
Looks at the possible link between creativity, imagination, God and accounting. Questions whether there is a link. Asks …
Persistent link: https://www.econbiz.de/10014929530
Aims to counter the arguments that higher education has become too expensive and is not worthwhile. Points out that higher education cannot be evaluated in purely monetary terms. Discusses the cost of higher education to the student and the nation or state; the value of higher education; and the...
Persistent link: https://www.econbiz.de/10014929561
for in the university’s accounting system and in reporting and accountability.  …
Persistent link: https://www.econbiz.de/10014929562
Describes an investigation into a university’s expenditure. Identifies a lack of clarity as to what proportion represents direct faculty costs and overhead costs respectively. Puts forward a number of recommendations to improve the clarity of the reporting system.
Persistent link: https://www.econbiz.de/10014929563
While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a number of intangibles and hard‐to‐quantify factors. The call for such accountability has been heard even more loudly in...
Persistent link: https://www.econbiz.de/10014929564
Describes what took place in a university when the authorities supported that credit cards should no longer be accepted for the payment of fees. Discusses the arguments for and against the use of cheques and credit cards. Suggests that continuing to accept credit cards would be more helpful to...
Persistent link: https://www.econbiz.de/10014929565
Discusses the problem of the cancellation of summer classes in a university. Evaluates the comparative costs of cancelling classes or teaching them. Suggests that decisions need to be based on consideration of long‐term and intangible benefits as well as short‐term costs.
Persistent link: https://www.econbiz.de/10014929566
. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting …
Persistent link: https://www.econbiz.de/10014929603