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To embrace diversity, the American Institute of Certified Public Accountants (AICPA) has launched initiatives to enroll a more diverse population into the accounting profession. This study investigates if racial disparity currently exists despite these initiatives by conducting a blind study of callbacks for eight fictitious applicants of various races, genders, and resume quality. The study found that although no difference in callbacks existed in general between Blacks and Whites, when quality of resumes is considered Whites have the advantage. Further, the study offers practical solutions for CPA firms and higher education to consider in their efforts to achieve more diversity. [ABSTRACT FROM AUTHOR]

Copyright of Formación Universitaria is the property of Centro de Informacion Tecnologica (CIT) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The topics of Public Accounting and Public Management are frequently discussed separately in the international scientific literature: aim of the paper is to identify the possible connection themes between the two disciplines. In this perspective, a significant interest can be identified in the concept of standard cost, an abstraction that usually pertains to the profit-oriented private sector. The analysis of standard costs in the Public Sector originates at the European level from the introduction of the Maastricht Treaty parameters in the 1990s and in particular from the new accounting discipline introduced by the Treaty. The new discipline has been the basis of many accounting reforms that have taken place in the European context which have generated, in some countries, the integration (or in some cases the replacement) of the traditional Cash Basis Accounting (used in the Public Sector) with the Accrual Basis Accounting (used in the private sector). In order to pursue the declared aim, the paper proposes the following articulation: the Public Accounting dilemma (Accrual Basis Accounting vs. Cash Basis Accounting); the analysis of the different cost variations deriving from the different Public Accounting models; the cost analysis for Management Control purposes, the determination of the different cost configurations, the derivation of the standard cost and finally, the use of the standard cost as a driver in the reengineering processes implemented by the Public Management. The revision of the organizational models, an activity pertaining to Public Management, represents the solution of the critical issues indicated by the cost analysis - and in particular of the standard cost analysis - implemented by the Management Control derived from Public Accounting. In this perspective, the concept of standard cost (obtained through the full costing methodology) can be considered the driver of conjunction between Public Accounting and Public Management. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Professional burnout can be a significant problem for the public accounting industry. Identifying the tendency to burnout can possibly help identify solutions. The purpose of this correlational quantitative study was to examine the relationship between gender, age, and emotional exhaustion (EE) related to burnout in a large, national public accounting firm in the United States. EE is defined as a feeling of excessive emotional stress and being drained by contact with other people. The results of the study indicated that the combination of both age and gender resulted in a statistically significant regression model. Analysis indicated that young, female professionals are more likely to experience EE. The investigation indicated that additional independent variables might more reliably predict the emotional exhaustion within the surveyed population. [ABSTRACT FROM AUTHOR]

The accounting profession continually faces the dynamics of change. Changes such as globalization and growth in technology have significant impact; however, prior research on change in the profession has been limited. This study examined individual attitudes toward change as an indication of employee readiness. The paper presents the findings of an empirical study using the Attitudes toward Change Instrument. The instrument explores cognitive, affective, and behavioral attitudes toward change. A quantitative survey was conducted within a multi-national accounting firm and included audit staff from member firms in Australia, Canada, and the United States. The findings indicate individuals, particularly at the leadership level, have a positive attitude toward change. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue Française d'Administration Publique is the property of Direction de l'Information Legale et Administrative and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one of the reasons for the research of this issue. Another reason was the lack of similar studies. The present study covers aspects that were not dealt with by the specialized literature and whose relevance for the European, mainly East European, public sector is highly significant. By advancing and testing five hypotheses where build up the conclusion about the selected research subject. The general and punctual topics that have a significant impact on the outlining of the accounting system typical for the Romanian public institutions were identified among the many normative documents of the period. It appears as a novelty the using of content analysis in the topic of interdependence between the development of the legislative system and the transition process from cash to accrual accounting system in the public sector. The impact of the research findings may be broadened to encompass other sectors as well, thus providing a general outline of the trend followed by the Romanian legislative framework. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract: This study examines U.S. judges'' attitudes toward the public accounting profession and the extent to which they have changed over the last 16years: (a) early in the decade of the 1990''s (1993), (b) late in the decade of the 1990''s, but before the Enron and subsequent corporate accounting debacles (1997), (c) three years after the Enron debacle (2003), and (d) following the recent market collapse related to the failures of our financial institutions (2009). As previously reported (Reckers et al., 2004) attitudes of judges toward the public accounting profession are known to be representative of the views of other stakeholders (lawyers, jurors and MBAs) and would be expected, and have been found, to be relatively stable over time. Nonetheless attitudes are subject to change if given a substantial stimulus and the corporate debacles at the beginning of this decade, the corresponding CPA firm litigation and the demise of Arthur Andersen arguably constituted such a stimulus. It was reported that a significant erosion of judges'' attitudes toward the public accounting profession could be measured in 2003 (Reckers et al, 2004). Given that judicial attitudes have been found to be significantly correlated with judgments rendered in a laboratory experiments, sharp erosion of attitudes is a concern. Judges were re-examined in 2009 to determine if attitudes had potentially rebounded. Reasons to expect attitudes may have rebounded include (a) expectations related to federal reforms of the auditing profession (e.g., SOX, PCAOB), (b) lack of recent accounting scandals, and (c) the financial institutions debacles of 2008. In comparison to the perceived abuses of the financial industry revealed in 2008, the earlier accounting abuses may have faded away. [Copyright &y& Elsevier]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

For some analysts the suburban expansion of producer services is evidence that suburbs have come to replace cities as centers of highly advanced activities. Others maintain that city and suburban producer services remain distinct, with the most advanced producer services bound to the urban core by agglomeration economies. This paper examines these conflicting views of suburbanization via an analysis of the intrametropolitan location of public accounting employment, establishments, and activities in Chicago and the Twin Cities. Specifically, it seeks to determine if an intrametropolitan spatial division of labor exists within the industry and assesses the role of proximity and face-to-face contact in the location and production of public accounting services. Findings indicate both readings of producer service suburbanization are overly simplistic with respect to public accounting and illustrate that the benefits of proximity and spatial clustering are not confined to a particular district or jurisdiction but are broader in scope. [ABSTRACT FROM AUTHOR]