Accounting Education for Accounting Educators Evidence from Italy – The Case of SISSIS/TFA (2002-2013)*

Costa, Massimo; Torrecchia, Patrizia; Sangster, Alan

doi:10.1016/j.sbspro.2013.12.035

Cited by 4 publications

(5 citation statements)

References 15 publications

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“…The pre-existing orders were that of Dottori Commercialisti (chartered accountants) and that of Ragionieri (public accountants). For further details, see also Costa et al (2013), Veneziani et al (2016), Lucianelli and Citro (2018). The average time-to-degree exceeds the legal duration of '3 + 2' years because of those students who are unable to complete exams within the set time period.…”

Section: Conflicts Of Interestmentioning

confidence: 99%

A Stochastic Markov Chain for Estimating New Entrants into Professional Pension Funds

Maccioni

2023

JRFM

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This paper presents a stochastic Markov chain model for estimating new entrants into professional orders and their related pension funds. The model considers the interactions between demographic, socio-economic and regulatory variables. The intuition behind it is that, in the medium term, trends in academic education can anticipate changes in the job market and preferences for highly skilled professions. Similarly, in the long term, fertility trends can anticipate the number of future young adults, thus influencing the overall occupational structure of employment. The model has been formalized mathematically and successfully validated by backtesting over historical data. The model’s predictions have been compared with the observed data of new entrants into the Italian order of chartered accountants (CNDCEC) between 2012 and 2021. The related professional pension fund (CNPADC) has also been analyzed under the additional assumption of stochastic returns with an evaluation of the impact of future new chartered accountants on its demographic and financial evolution between 2020 and 2070.

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Section: Conflicts Of Interestmentioning

confidence: 99%

A Stochastic Markov Chain for Estimating New Entrants into Professional Pension Funds

Maccioni

2023

JRFM

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“…509/99), a 4-year degree was first required, since the adoption of the Ministerial Decree no. 509/99, this was changed to a requirement of a 3-year Bachelor's degree plus a 2-year's Master's degree (Costa, Torrecchia & Sangster, 2013).…”

Section: Accounting Profession and Accounting Education For Professiomentioning

confidence: 99%

“…From this point on, all new entrants to the new combined body, the National Council of Certified Accountants and Accounting Experts (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, hereafter CNDCEC) were required to be qualified and have completed a period of professional training as well as passed the necessary state examinations. Currently, the profession includes those with Master's degrees (5 years of university education), a "Chartered accountant", as well as those with Bachelor's degrees (3 years of university education), an "Accounting expert" (Costa, Torrecchia, & Sangster, 2013). It should be noted that the chartered accountant has a wider theoretical and practical knowledge of accounting in the broad sense, and thus can work more extensively and perform more functions than an accounting expert.…”

Section: Accounting Profession and Accounting Education For Professiomentioning

confidence: 99%

Accounting Education for Professional Accountants: Evidence from Italy

Lucianelli¹,

Citro²

2018

IJBM

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In the last years, the worldwide changes in global, political and financial contexts have gradually modified the approaches to the accounting of national governments and international institutions. In this varying scenario, the International Accounting Standard Board (IASB) and consequently national governments have introduced new accounting standards along with related regulatory changes. These issues are of ever-growing importance when considering that the International Accounting Education Standards Board (IAESB) has recently developed "The basis for conclusions document for 2017-2021 IAESB Strategy and 2017 Work Plan" (IAESB, 2017 with the aim of informing the Board's deliberations on its future strategy and priorities about the future expectations of professional competence. The aim of this paper is to report the findings of an empirical study on this topic and address the following research question: what are professional accountants' views on quality in accounting education? This primary research question is expanded to consider professional accountants' beliefs on the present (what is necessary for their workplace) and future (what will be necessary for their workplace) with respect to quality in accounting education. The survey highlights how professional accountants have more expectations than in the past about their skills. The majority of professional accountants have been transforming themselves into business consultants since they are now required to offer more services than accounting and taxation consultancy. Consequently, there is a growing demand for cooperation with the university world in order to broaden the programs of accounting education with new technical competencies for undergraduate and postgraduate degrees.

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“…Since this issues are admitted by the conventional accounting system there is need to enrich our accounting curriculum with Islamic ethics. And in a study by (Costa, Torrecchia, & Sangster, 2013) states that in Italy is accounting that has always played the main role in business industry so changing the education and the training of teachers will have huge impact. In the sense of Islam, the main objective of Islamic business is to obtain the pleasure of God by obeying the Quran and Sunnah.…”

Section: Introductionmentioning

confidence: 99%

Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education

Gassama¹,

Sawarjuwono²,

Hamidah³

2021

BIRCI

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.

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Accounting Education for Accounting Educators Evidence from Italy – The Case of SISSIS/TFA (2002-2013)*

Cited by 4 publications

References 15 publications

A Stochastic Markov Chain for Estimating New Entrants into Professional Pension Funds

A Stochastic Markov Chain for Estimating New Entrants into Professional Pension Funds

Accounting Education for Professional Accountants: Evidence from Italy

Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education

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