Investing In Accounting: A Call For Professional Involvement In Higher Education

Abstract

<p>The current financial crisis has created serious repercussions for accounting education. Public universities have lost funding and initiated huge budget cuts. These drastic cutbacks have resulted in the losses of courses, enrollment, and faculty. These losses will translate into inaccessibility of education will reduce the future accounting work force. To recover from the recession, well trained accountants are critical to provide the financial fundamentals for businesses. While most of us understand that an investment in accounting education is an investment in successful business, effective practices for recruitment are needed in a time of scarce resources. In this paper, we would like to focus on the difficulties occurring in accounting education, which will negatively affect business. Furthermore, we would strongly encourage companies to continuously reach out to potential employees and support accounting education. Some suggestions are provided for cost saving avenues to reduce recruiting costs and develop high quality accounting professionals.</p>

Mudanças organizacionais observadas durante o processo de implementação das normas contábeis internacionais

“…(SHETLER, 2002) Existem trabalhos acadêmicos ressaltando que o movimento de convergência contábil requer drásticas alterações em sistemas. (COPE;CLARK, 2003;GANNON, 2008;MARSHALL, 2010;CHANG;LANDIS;YU, 2011;LEVY, 2011). Muitas empresas terão que investir muito para fazer adaptações sistêmicas para incorporarem os conceitos do IFRS de maneira rápida e integrada.…”

“…Existem trabalhos acadêmicos ressaltando que o movimento de convergência contábil requer drásticas alterações em sistemas. (COPE;CLARK, 2003;GANNON, 2008;MARSHALL, 2010;CHANG et al, 2011;LEVY, 2011).…”

The perception of undergraduate students towards accountants and the role of accountants in driving organizational change

“…They are also known for being meticulous. More often than not, they have been described using negative adjectives such as dull, boring, inflexible, “wet blankets,” passive and lacking imagination (Chang et al , 2011; Hammani and Hossain, 2010). Accounting students are found to perceive the accounting discipline as being highly rules based (McDowall and Jackling, 2010).…”

“…The image of the accounting profession has often been downplayed and scrutinized due to traditional stereotyping and corporate accounting scandals (Allen, 2004; Hammani and Hossain, 2010). This makes it challenging for firms to retain accounting staff especially among individuals who belong to the Generation Y cohort (Chang et al , 2011; Bloom and Myring, 2008). The findings of this study will have implications on the development of more relevant content and improvements in delivery of accounting courses.…”

Mudanças organizacionais observadas durante o processo de implementação dos pronunciamentos do CPC baseados nas IFRS

“…(WHITTINGTON et al, 1999) Os sistemas de informação têm se tornado um componente crítico do planejamento estratégico e da vantagem competitiva das organizações, levando os executivos a uma maior preocupação com a administração de informática. GANNON, 2008;MARSHALL, 2010;CHANG et al, 2011;LEVY,2011). Muitas empresas terão que investir muito para fazer adaptações sistêmicas para incorporarem os conceitos do IFRS de maneira rápida e integrada.…”