Central European Business Review Vol. 5 No. 2

The Role of Accountant in the Estonian Enterprise

DOI: https://doi.org/10.18267/j.cebr.151

[plný text (PDF)]

Ergo Ottoson, Monika Nikitina-Kalamäe, Dr. Natalja Gurvitš

N/A

JEL klasifikace: M41

Reference:
Accounting Web (2012). Accountancy becoming trade not profession. Accounting Web [online]. Retrieved January 26, 2016, from http://www.accountingweb.co.uk/article/accountancy-becoming-trade-not-profession/532393.

Albu, C. N., Albu, N., Faff, R., & Hodgson, A. (2011). Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. Accounting in Europe, 8(2), 155-184.

Antipova, T. (2013). Changing roles of accountants. Global Conference on Business and Finance Proceedings, 8(1), 430-434.

Aranya, N., & Wheeler, J. T. (1986). Accountants' personality types and their commitment to organization and profession. Contemporary Accounting Research, 3(1), 184-199. doi: 10.1111/j.1911-3846.1986.tb00633.x

Cheffers, M., & Pakaluk, M. (2007). Understanding Accounting Ethics. Sutton, MA: Allen David Press.

Davies, J. J. (1979). Accountants' Third Party Liability: A History of Applied Sociological Jurisprudence. Abacus, 15(2), 93-112. doi: 10.1111/j.1467-6281.1979.tb00077.x

Flanagan, J., & Clarke, K. (2007). Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants. Abacus, 43(4), 488-518. doi: 10.1111/j.1467-6281.2007.00242.x

Harrison, G., Mckinnon, J., & Perera, S. (2005). The Role and Status of Accounting and Accountants in an Australian Government Trading Enterprise: A Stakeholder Approach. Pacific Accounting Review, 17(2), 112-151.

Krambia-Kapardis, M., & Zopiatis, A. (2011). Personal values of accountants and accounting trainees in Cyprus. Business Ethics: A European Review, 20(1), 59-70. doi: 10.1111/j.1467-8608.2010.01606.x

Liyanarachchi, G. A., & Adler, R. (2011). Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender. Australian Accounting Review, 21(2), 167-182. doi: 10.1111/j.1835-2561.2011.00134.x

Mala, R. and Chand, P. (2015). Judgment and Decision-Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. Accounting Perspectives, 14, 1-50. doi: 10.1111/1911-3838.12040

Malone, R., & Van der Stede, W. A. (2010). Accounting trends in a borderless world. – World

Congress of Accountants, 8.-11. November 2010. Retrieved January 26, 2016, from

http://www.cimaglobal.com/Documents/Thought_leadership_docs/AccountingTrends.pdf.

Olivier, H. (2000). Challenges facing the accountancy profession. European Accounting Review, 9(4), 603-624.

Parker, L. D. (1987). An Historical Analysis of Ethical Pronouncements and Debate in the Australian Accounting Profession. Abacus, 23(2), 122-138. doi: 10.1111/j.1467-6281.1987.tb00145.x

Prentice, R. A. (2001). The case of educating legally aware accountants. Retrieved January 26, 2016, from http://www.javeriana.edu.co/personales/hbermude/areacontable/particulares/4943695.pdf.

Stuart, I., Stuart, B., & Pedersen, L. J. T. (2014). Accounting Ethics. New York: John Wiley & Sons.

Taylor, T. C. & Osipenkova, O. (2003). Management accounting in Russia: a work in process. Cost Management, 17(3), 39-45.

Tsakumis, G. T. (2007). The influence of culture on accountants’ application of financial reporting rules. Abacus, 43(1), 27-48. doi: 10.1111/j.1467-6281.2007.00216.x