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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association 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 Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) 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 Daena: International Journal of Good Conscience is the property of Spenta University 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.)

The CPA Evolution is a joint initiative of the AICPA and NASBA to ensure the continued relevance of the CPA exam and to increase CPA licensure. Beginning in January 2024, a core plus discipline approach requires all candidates to pass three core exam sections and one of three discipline sections. This study examines whether this new exam format affects an individual's interest in earning the CPA license and working in public accounting. The results of an experiment suggest that the new exam format significantly increases interest in earning a CPA license and that this effect is driven by nonaccounting major students who have career preferences in the accounting profession. Additionally, the new exam format marginally increases interest in working in public accounting, specifically with nonaccounting majors with career preferences in accounting. Our results indicate the CPA Evolution may help address the current pipeline staffing shortages in the field of accounting. Data Availability: Please contact the authors. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities 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 Economic Researcher Review is the property of Association of Arab Universities 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 Accounting Perspectives is the property of Canadian Academic Accounting Association 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.)

SYNOPSIS: Accounting firms increasingly provide remote or hybrid work options to attract qualified professionals, but they must also effectively socialize new employees to develop and retain them. This study explores the effect of remote work on newcomer socialization. Rather than surveying remote newcomers who have less understanding of what "successful" socialization means, we ask 122 experienced Big 4 professionals about the impact of remote work during the COVID-19 pandemic on socialization. Respondents report that every aspect of socialization is impacted by remote work. Although participants perceive that newcomers are able to learn technical skills (e.g., how to complete work tasks) remotely, they are less able to learn about firm expectations (e.g., client interactions). Participants believe remote newcomers are less able to form bonds with coworkers and clients and are less committed to their firm. Best practices for remote socialization are discussed (e.g., virtual audit rooms) to assist accounting firms. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified. Design/methodology/approach: The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022. Findings: The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure. Practical implications: This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein. Social implications: This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens. Originality/value: In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research. [ABSTRACT FROM AUTHOR]

Copyright of Revista Contabilidade, Gestao E Governanca is the property of Revista Contabilidade, Gestao E Governanca 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.)

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]

SYNOPSIS: We explore an understudied impact of race in public accounting careers: differences in perceptions of the skills necessary to succeed. Based on data collected from surveys of approximately 1,400 public accountants, we find that although the skills perceived as necessary to succeed are the same for all accountants (i.e., technical and interpersonal, practice development, social interactions, and academic achievement), practice development and social interactions are perceived as significantly more important to Black accountants. These perceptions are likely impacted by the underrepresentation of Black accountants in their firms and at their clients, which may result in fewer opportunities to acquire or improve these skills. Technical skills can be learned without the direct assistance of others, but learning practice development skills and social interactions require the support of others. Recommendations collected from the study's participants to help advance the practice development and social interaction skills of Black accountants are included. [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.)

Brazilian Public Accounting has been undergoing transformations for several years due to the convergence with International Public Sector Accounting Standards (IPSAS), a fact that has caused severe changes in the accounting treatment of acts and facts inherent to the public sector. Aiming to explore how theory has treated the topic, the general objective of this work is to investigate, through articles published in the main journals in the area of accounting and administration indexed in the SPELL, the current state of research in Public Accounting in Brazil and what are the future research trends. Through bibliometric research, 112 articles were identified that made up the sample studied, identifying the evolution of the number of publications on the topic in the analyzed period; the most fruitful authors in the thematic area; which journals published the most on the topic during this period; pointing out which higher education institutions stand out in publications on the topic; as well as, which topics are most researched in the analyzed works; and explored the methodological aspects of the analyzed works. Few works have been published in recent years in Public Accounting, being more productive at the beginning of the period studied, which was from 2012 to 2022, with a significant drop in the years 2021 and 2022. Concern with costs in the public area was the most researched topic and the periodical that published the most on the topic was Revista Pensar Contábil. It was also identified that there was no network formed for research on the topic, a fact that may have contributed to the low number of publications in the period. [ABSTRACT FROM AUTHOR]

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social 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.)

This study aims to give a picture of the new developments in the practice of the public accounting profession under Law 23-07 dated June 21, 2023 on the rules of public accounting and financial management, which abolished Law 90/21 dated August 15, 1990, by identifying the agents in charge of implementing the budget and financial operations, as well as knowledge of operations, revenues and expenses, treasury and property under Law 23-07, as well as new financial control operations. Through the field visit to the educational institution, the method of keeping accounting records was known by the public accountant (economist) and the methods of arresting them and the purpose of the arrest process, and knowledge of the elements of the budget code of educational institutions based on Executive Decree No. 16-227 Specifying the Model Basic Law for the Intermediate. This study recommended the need to benefit from the experiences of countries by encouraging and exchanging experiences and information on public accounting, as well as paying attention to public accounting agents and working to increase their knowledge of international accounting standards in the public sector. [ABSTRACT FROM AUTHOR]

In 2022, the competency‑oriented Public Accounting course at the Faculty of Economic Scien-ces of the National University of Asunción established the hybrid modality as a response to the health emergency caused by Covid‑19 in order to guarantee the relevance and use of the tea-ching‑learning process according to the available resources and the effectiveness of this moda-lity in achieving significant learning for the comprehensive training of students. In this context, the main objective of the research sought to quantify the perception of the effectiveness of the hybrid modality in the learning of students of the Public Accounting degree at the Faculty of Eco-nomic Sciences of the National University of Asunción, year 2022. The methodology was struc-tured based on the students' quantified assessment of the effectiveness of the hybrid modality in the learning process of the Public Accounting career within the framework of the quantitative approach, descriptive level and non‑experimental design, structured under the field modality without the intervention of researchers and cross‑sectional, by applying a questionnaire to 163 students who were part of the sample, according to non‑probabilistic sampling for convenience. The main results showed the preference of the students over the face‑to‑face moment as a spa-ce to fix the learning built in the synchronous and asynchronous moment through the use of the virtual platform, in addition to the lack of clarity of the indicators and the little use of the availa-ble technological resources. It was concluded that the hybrid modality has an average effective-ness of 55% in the learning of students of the night shift of the Public Accounting degree.

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]

Just like in the private environment, accounting information from the public sector in general and from educational institutions in particular, is of interest to a multitude of users, is the basis of decision-making in this sector and is considered important and essential for the smooth running of the activity. Improving the quality of information provided by public accounting was and is a priority for the authorities. Precisely for this reason, lately, the accounting of the public sector and implicitly the accounting of educational institutions have been subject to numerous legislative changes, which had as their starting point the International Standards for Public Accounting and accrual accounting. Thus, this research aims to highlight the main international and national regulations with a direct impact on public accounting in educational institutions in Romania, as well as the effects of these legislative changes on the accounting information system in educational institutions.

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.)

The prevailing managerial wisdom suggests that organizations must have some statement that expresses what they are about and what they believe. Public accounting firms are no exception with each entity possessing a highly visible expression of their core or central values. The leaders of the firms seldom miss an opportunity to cite these statements as ways in which their entities should be appreciated. Guided by institutional theory and using the statements chosen by the leading organizations in this industry to describe themselves, a content analysis was performed. I sought to determine if these statements were unique individually or by industry segment (Big Four vs. non-Big Four). The results show that similarity is the rule in public accounting. This is particularly true when the major segments are considered separately. [ABSTRACT FROM AUTHOR]

Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities. In this context, this study aims to analyze accounting research in Colombian universities. Based on the 116 Public Accounting programs registered in the National System of Higher Education Information (SNIES by its Spanish acronym), the number of published documents and the positioning of the accounting research groups belonging to 59 Colombian universities are analyzed and evaluated through a cluster. The results present three groups of universities that promote accounting research in Colombia, i.e., pioneer, follower, and basic.

Having in mind concerns on climate change, that theme occupies an increasing place in French legal order, in particular in public financial law. Current events provide a perfect illustration of this with an implementation of a “green budget”: a mechanism allowing a new classification of budgetary and tax expenditures according to their environmental impact on the one hand, and better identification of environmental revenues on the other hand. This new system should not obscure a variety of financial tools put in place by the State, sometimes for several years, whether expenditure or revenue, to fight against climate change. However, the fact remains that the ambition of the French State is not, as it stands, sufficient to respond to the climate emergency, which requires the emergence of new public financial engineering.

The present research emphasizes the analysis of the different variables of the budget, its use and applicability; organizational information systems, supporting the decision-making process and foundation, in terms of the construction of development scenarios of the Colombian State; reason why the learning and teaching of public finance is essential for the proper understanding of public budget and the importance of fulfilling state purposes. The continuous training of information systems in the public sector, allows a better understanding by the students of the School of Public Accounting, Sogamoso Section, which leads to an analysis in the generation of information in public finances. [ABSTRACT FROM AUTHOR]

The convergence to International public accounting standards led to the adoption, in Brazil, of accrual accounting for financial reporting. However, based on Law 4,320/64, budget reports continue to be prepared on a cash basis. Researchers around the world have shown that maintaining two different systems for the preparation of financial (accrual basis) and budgetary (cash basis) reporting can result in difficulties for the effective adoption of accrual basis in accounting applied to the public sector. Thus, this paper aimed to identify what are the contributions of the Brazilian accounting literature on this topic. To this end, scientific articles published between 2015 and 2019 were selected in four of the most important accounting congresses in Brazil. Based on the indicators highlighted in the research methodology, bibliometric research was promoted. The results showed that research in this area is incipient and does not specifically address the adoption of accrual accounting in the Brazilian public sector. Also identified were the approaches, methods, references and influences most used in the analyzed articles. [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.)

Public–private partnerships (PPP) are complex long-term arrangements used in public infrastructure, public services or public facilities projects. To ensure that PPPs transfer enough risk to the private sector, European directives first and member states' national legal frameworks later have modified how these projects are treated in the event of early termination. This paper aims to analyze said changes to determine if they well serve the public interest. The analysis is done by mapping the different alternatives a granting authority has when confronted with a PPP early termination, as stated by the law. We illustrate our analysis with a case study: The Móstoles-Navalcarnero railway, a Spanish PPP project that came to early termination during the construction stage. For this project, we determine the options available to the granting authority with the old Spanish legal framework (in force at the time the project was awarded) and with the new Spanish legal framework. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting 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 purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on uniform standards from the fiscal year 2017 and is currently examining how and by whom the prepared accounting information can be utilized. In the U.S., where accrual accounting has already been adopted by states and local governments, the Governmental Accounting Standards Board (GASB) has conducted a survey of financiers and stakeholders to determine the needs of information users for financial reports in the development of accounting standards. Therefore, this paper predicts that when a local government has a large amount of debt (debt hypothesis), when there is a large demand for public goods from citizens (public goods hypothesis), and when the chief executive has experience in using financial statements (upper management hypothesis), local government treasurers will actively consider information disclosure measures in anticipation of outsiders using the information. The results of the questionnaire survey of 1,788 local government financiers indicated that the main information users of public accounting information assumed by local government financiers are government officials. As a result of the factor analysis, we found that information users can be roughly classified into government officials and other information users. We also found that in local governments where financiers assume that information users use accounting information, the chief executive has experience as a corporate officer.

Expenditure on the education system plays a significant role in the economy of the public system. In the accounting of educational institutions, special emphasis is placed on the budgeting process, in which the revenues and expenditures of the entities are found. Despite a large amount of research, specialists do not agree on the role the level of funding plays in the education system and its effect on the results of the final beneficiaries of the system. In this research we tried to observe how the level of funding or average costs per pupil in European education systems influences the results of students in standardized tests. Making an estimate with the help of the linear regression model by the method of the least squares of the correlation between these two variables, we found that there was a positive correlation between them; not exceptionally strong but not negligible either.

The purpose of this research article is to compare the deepening lines and research lines of high-quality accredited Public Accounting programs in Colombia, characterizing their deepening lines and research and establishing the differences and similarities between them. The research approach is qualitative, descriptive and with a deductive method. It is obtained as results that 9 of the 37 universities that have a high quality accredited public accounting program are public institutions and the rest are private and that 24 of 37 universities are concentrated in the Andean Region; there are differences in the number and type of lines of research that they offer; their similarities are the lines of deepening in control, financial and tax areas. It is concluded that 15 of 37 accredited universities do not offer deepening lines, but rather promote the participation of their students in research groups, comprehensive training or double degrees. [ABSTRACT FROM AUTHOR]

Copyright of Revista Criterio Libre is the property of Revista Criterio Libre 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 Criterio Libre is the property of Revista Criterio Libre 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 Lumina (0123-4072) is the property of Universidad de Manizales 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 Dictamen Libre is the property of Universidad Libre Seccional Barranquilla 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.)

Just like in the private environment, accounting information from the public sector in general and from educational institutions in particular, is of interest to a multitude of users, is the basis of decision-making in this sector and is considered important and essential for the smooth running of the activity. Improving the quality of information provided by public accounting was and is a priority for the authorities. Precisely for this reason, lately, the accounting of the public sector and implicitly the accounting of educational institutions have been subject to numerous legislative changes, which had as their starting point the International Standards for Public Accounting and accrual accounting. Thus, this research aims to highlight the main international and national regulations with a direct impact on public accounting in educational institutions in Romania, as well as the effects of these legislative changes on the accounting information system in educational institutions. [ABSTRACT FROM AUTHOR]