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Why do not accounting graduates want to become accountants？

Journal of Modern accounting and Auditing 2009年第5期5卷 59-65页

作者： Noraini Mohd Nasir Erlane K. Ghani Jamaliah Said Faculty of Accountancy University Technology MARA Shah Alam 40450 Malaysia

This study searches the reasons why accounting graduates do not want to become members of the Malaysian Institute of Accountants （MIA） and accountants. Ten participants were interviewed. An analysis of their interview transcripts, using the constant comparative method, discloses the following reasons why they do not register as members： no added benefits to current employment, difficulty in filling in the application forms, high cost of membership and lack of ambition to become accountants. The findings of this study provide insights to the professional accounting bodies and academics on the accounting graduates＇ lack of interest to become accountants.

关键词： accountants accounting graduates MIA membership

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Competencies of accounting graduates at Catanduanes State University

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Journal of Modern accounting and Auditing 2020年第4期16卷 141-154页

作者： Maria Isabel L.de la Hostria Lily P.Custodio Catanduanes State University Philippines

This is a benchmark study that evaluates the competencies of Catanduanes State University(CSU)accounting graduates prior to the implementation of ASEAN Integration in *** evaluation was based on CMO No.3,issued in ***,the subjects were mapped from the prescribed subjects in the BS Curriculum to the CPA Licensure Examination subjects to spot the congruentcy;lastly,this paper identified the areas of competency of the accounting graduates using the rating obtained in the licensure examination as a standard,this is based on RA 9298,the Philippine Accountancy Law,Section *** relevance of the study in the present time,is to come up with a better strategic action plan based on the findings and provide practical recommendations that can enhance the capabilities of the next batches of accounting graduates of the *** Content Analysis was used in generating and examining qualitative and quantitative data through secondary *** on the CMO No.3,series of 2017,results revealed that General Education develops competencies in intellectual skills,personal,interpersonal,and communication *** Education develops competencies on economic,quantitative methods,business statistics,organization behavior,marketing,and operations management,professional values,and *** Technology Education System develops competencies on internal control in computer-based systems,development standards,and practices for business systems,management of the adoption,implementation and use of IT,evaluation of computer business systems,and managing the security of *** and Finance develops competencies on business law and taxation,financial management,financial management,financial accounting theory and practice,cost determination,analysis and control,management accounting and consultancy services,advanced accounting,auditing,and assurance *** mapping the BSA Curriculum and CPA Licensure Examination subjects,it was fo

关键词： accounting competencies accounting graduates Catanduanes State University

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