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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably.
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries. Founded in 1887 as the American Association of Public Accountants (AAPA), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, or financial misconduct within the workplace by employees, officers or directors of the organization. Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.
Jane Broadbent is the pro-vice-chancellor and provost at the University of Roehampton.
The following outline is provided as an overview of and topical guide to accounting:
Ruth Dianne Hines also "Ruth Diana Hines" was an Australian Accounting academic at Macquarie University from 1978 to 1994, part of the Alternative or Critical Perspectives on Accounting movement. She is best known for her 1988 paper, "Financial Accounting: in Communicating Reality, We Construct Reality". Google Scholar in August-2018 shows this cited 1214 times, comparing well to the 8160 of the 1968 "Ball and Brown" paper, winner of the inaugural "Seminal Paper" in Economics award.
Steven J. Kachelmeier is the Thomas O. Hicks Endowed Chair at the McCombs School of Business, The University of Texas at Austin. His research applies methods of experimental economics to issues in auditing, management accounting, and financial reporting.
Robert Hugh Gray was Professor of Social and Environmental Accounting at the University of St Andrews in Scotland. He was also the Director of the Centre for Social and Environmental Accounting Research (CSEAR).
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.
Ernest Anthony (Tony) Lowe was a British economist, and Professor of Accounting and Financial Management at the University of Sheffield, known for his work on management control, and management control systems.
Yves Gendron is a Canadian accounting academic at Laval University in Quebec. He is a qualitative researcher, largely known for his studies in corporate governance, social accountability of auditors, and professional legitimacy. He is co-editor-in-chief of Critical Perspectives on Accounting.
Cheryl Lehman, also professionally known as Cheryl R. Lehman, is a professor at Hofstra University and an accounting academic.
Prem Nath Sikka, Baron Sikka is a British-Indian accountant and academic. He holds the position of Professor of Accounting at the University of Sheffield, and is Emeritus Professor of Accounting at the University of Essex.
Marcia Annisette is a Trinidadian-Canadian accounting academic, and currently the Vice Provost Academic at York University in Toronto. She is co-editor-in-chief of Accounting, Organizations and Society. She has previously helld positions as the Associate Dean Students and the Associate Dean Academic at the Schulich School of Business. She is a former co-editor-in-chief of Critical Perspectives on Accounting. Her research looks at the social organization of the accounting profession, addressing issues of race, class, and nationality.
Christine Cooper is a British accounting academic. She holds a Chair in Accounting at the University of Edinburgh Business School and is co-editor-in-chief of Critical Perspectives on Accounting. Her research examines the economic, political and social impact of accounting.
Francine McKenna is an American investigative journalist, educator, blogger, and commentator focused on the accounting industry, specifically the Big Four global accounting firms. She has documented these firms' failures to identify problems in the accounting of international financial corporations. A registered Certified Public Accountant in Illinois, McKenna is a full-time lecturer in financial accounting at the Wharton School and writes and issues the Substack newsletter The Dig, where she scrutinizes accounting, audit and corporate governance issues at public and pre-IPO companies. McKenna's work has been featured in The Wall Street Journal, Financial Times, Time, American Banker, Accountancy Age, Barron’s, Forbes, and Accountancy magazine (UK). Prior to joining the Wharton School, McKenna was the Financial Transparency reporter for Dow Jones/MarketWatch.
Jane Andrew is an Australian academic who is an associate professor of accounting at the University of Sydney Business School and co-editor-in-chief of Critical Perspectives on Accounting. Andrew's research focuses on environmental accounting and on accountability in public policy. Andrew has also been a prominent critic of prison privatization in Australia.
Lara Taylor-Pearce is an auditor and civil servant, best known for her work as auditor general of Sierra Leone from 2011 to 2021. Taylor-Pearce gained international attention for her work exposing corruption during the 2014–2016 Ebola pandemic response, conducting a real-time audit of Ebola relief funds that highlighted faulty documentation of government spending and led to the recovery of several billion leones. She received the National Integrity Award from the Anti-Corruption Commission of Sierra Leone in 2015, and was made a Grand Officer of the Order of the Rokel in 2017.
References
- ↑ University of New Mexico, The Robert O. Anderson School of Management Retrieved 2015-04-14.
- ↑ University of New Mexico, Profile of Joni J. Young Retrieved 2015-03-30.
- ↑ London School of Economics, Profile of Joni J. Young Retrieved 2015-03-30.
- 1 2 3 Anderson School of Management, Honors - Joni J. Young. Retrieved 2015-04-13.
- ↑ New Mexico Society of Certified Public Accountants, List of Award Recipients Archived 2015-11-19 at the Wayback Machine . Retrieved 2015-11-17.
- ↑ Elsevier, Critical Perspectives on Accounting Editorial Board. Retrieved 2015-04-15.
- ↑ Emerald Group Publishing, Editorial Team - Accounting, Auditing & Accountability Journal. Retrieved 2015-04-22.