ABSTRACT
Research suggests that organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite mass adoption of telecommuting (one type of AWA) during the COVID-19 pandemic, recent evidence suggests that firms vary greatly in the extent to which they plan to support telecommuting in the post-pandemic environment. Using a sample of 133 public accounting professionals, we explore whether several factors under the organization's control influence perceived organizational support for telecommuting, and whether such support is linked with perceived career penalties from telecommuting usage and turnover intentions. We find that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Further, greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.
ABSTRACT
Nowadays, where the relations between business and society change under the influence of various factors, society expects businesses to create social and environmental values as well as economic value. From this point of view, sustainable business success;in addition to following economic policies aimed at increasing shareholder profits in enterprises, it requires the monitoring and measurement of the effects of business activities on the environment and society, and the use of tools and methods to fulfill these transactions. At this point, the duty of accounting is to provide information about economic activities as well as to provide information to its stakeholders about the social and environmental performance of the enterprise. As of 2019, it is important to reconsider the issue of accounting profession and sustainability in the face of the COVID-19 pandemic affecting the world and the changes experienced and to address the responsibilities of the accounting profession in this process. In this period, which is called the epidemic period caused by COVID-19 and affected all countries of the world, social and economic orders, companies and professions faced many positive and negative effects. This period accelerated the digital transformation, brought services to the agenda, and many professions had to adapt to this digital transformation. There are also professional accountants among these professions. Moreover, accounting professionals are the most important stakeholders and indispensable actors of companies, which are the smallest dynamos of economies. In this context, it is aimed to reveal the relationship between sustainability, the role of accounting and the COVID-19 outbreak in this study. In this study, regarding the professional accountants who assume such a big task in social and economic terms;COVID-19—to determine how the professional accountants are affected positively and negatively during the pandemic period. It is aimed to identify how these effects change business lives and office environments, and in this context, to present a roadmap for the future sustainability of the accounting profession. The study consists of three parts;In the first part, literature research, in the second part, the need for the profession, and in the third part, a survey study was conducted for accounting professionals across Turkey, and the positive and negative situations they experienced during the COVID-19 period and the ways they adapted to these situations were investigated. As a result, when such epidemic periods are encountered again, solutions have been suggested for what kind of a road map to follow in terms of the sustainability of the profession. © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.
ABSTRACT
The accounting profession faces significant challenges and noticeable changes due to the COVID-19 pandemic. The rising demand for digital talent and the need to ensure critical thinking skills are applied in making decisions have become the main challenges for accountants nowadays. A drastic change from the official site to working from home due to lockdown is an issue to be discussed. Therefore, based on case studies, this paper aims to discuss the effects of COVID-19 on the accounting profession. The selection of the case studies is based on the company awarded as Best Employer and Most Attractive Graduate Employers to Work in Malaysia in recent years. By focusing on the importance of digital and critical thinking, a framework is developed to show the transformation of the accounting profession over the last 50 years and future insights for the accounting talent in the current context. The findings show that the Accountant's traditional role of preparing a complete set of accounts is still vital and relevant. However, accountants need to equip themselves with digital and critical thinking skills to become future-fit accountants in the near future, especially in the post-COVID 19 era.
ABSTRACT
Purpose>This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an accounting qualification, thus perpetuating Pasifika underrepresentation in accounting.Design/methodology/approach>This commentary is based on the authors’ experiences and informal conversations with teaching colleagues and support staff. This paper uses Bourdieu’s (1977, 1990) theory of practice with a focus on his notion of symbolic violence to evaluate the challenges faced by Pasifika students in the learning of accounting.Findings>The social world is inherently unfair, and this can be seen in the inequality that persists in various settings, one of which is in the accounting field. Acquiring an accounting degree requires studying accounting content, which is taught and assessed in a particular way. Unfortunately for the Pasifika learner, learning and assessment in accounting education are according to the demands and rules of the accounting field. These demands and rules, with the increased utilisation of online learning, are at odds with the Pasifika student’s habitus. Thus, Pasifika accounting students are likely to be disadvantaged by the increased utilisation of online learning. This could potentially exacerbate their underachievement in accounting education and prolong Pasifika underrepresentation in the accounting profession.Practical implications>This paper contributes to teaching practice by bringing to the fore the potential of online learning as an additional impediment for Pasifika students in accounting education. This will help inform policymakers, tertiary institutions, accounting accreditation bodies, educators and support staff and could result in the formulation of suitable strategies to better support Pasifika students in online learning.Originality/value>This paper is original and provides a critical analysis of how some groups in society will be disadvantaged by the increased utilisation of online learning in accounting education, thus further hindering the slow progress in achieving greater diversity in the accounting profession.
ABSTRACT
Purpose>In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.Findings>Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.Originality/value>This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.
ABSTRACT
The continuous development of information technology and its application in accounting has provided new opportunities but also numerous challenges for accounting practice. It is possible to identify a wide variety of information technologies that have had a significant impact on accounting in the 21st century but also certain constraints that have slowed the integration of information technology into accounting. The COVID-19 pandemic dictates new business conditions and models that create numerous changes in business operations where the use of information technology has become extremely important for the survival of businesses. The changed conditions did not bypass the accounting profession either which also had to adapt to the new circumstances. This paper aims to analyze whether the COVID-19 pandemic has accelerated the integration of information technology into accounting and the transition to 'Accounting 4.0'. Also, the paper reviews recent studies and analyzes challenges that accountants faced in a pandemic and the ways they have adapted to the changing environment. In this context, the paper analyzes various types of information technology that enabled accountants to become more efficient and effective with special emphasis on Cloud-based technology, Blockchain, and Artificial Intelligence. The paper also identifies the advantages and risks of information technology integration in accounting and future directions of integration. The fast development of information technologies creates a continuous need for accountants to acquire knowledge and skills related to new technologies. Therefore, skills that are expected of accountants concerning information technology are also highlighted in the paper. The current pandemic has had a severe impact on business operations and demonstrated the benefits of using information technology but not without certain risks. In this context, the implications for accounting and the accounting profession have also been investigated.