Private Account Research Articles

Analisis Perbedaan Preferensi Karir Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa S1 Akuntansi di Kota Padang)

This study is aimed to determine whether there are differences in accounting students' career preferences before and after being given information about the pros and cons of public accountants and private accountants. This study utilizes Expectancy theory and Herzberg's two factor theory. The study's population consists of undergraduate accounting students in Padang City, and data is collected by a survey distributed directly and via google form to accounting students at six universities in Padang. Hypothesis testing employs non-parametric analysis, namely the McNemar test. The findings of the study indicated a notable distinction in the career choices of accounting students prior to and following the provision of pros and cons information, with a significant value of 0.001. Salary and work-life balance are two aspects that influence students' motivation and expectations while considering a career as a public or private accountant.

Public Business and Private Accounts

Dek: Government officials cannot block critics on social media.

Privatization as bureaucratization

Contemporary prison privatization has been the focus of many studies. While most research mainly looks at political factors and practical results, few have explored the organizational impact of outsourcing. Despite privatization being often seen as a sign of liberalization and deregulation, this article uses the French prison privatization example to highlight the connection between privatization and bureaucratization. Based on observation and interviews, this study makes three claims. First, it argues that prison privatization is a changing relationship between public and private sectors, leading to controversy over private accountability. Second, it suggests that outsourcing contracts create a new layer of law with public compliance officers becoming a new form of legal oversight. Third, it shows how these controllers enforce contract terms in their own interest, resulting in an adversarial legal culture between public and private services. The article concludes by suggesting a fresh approach to studying privatization using qualitative methods.

Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing

Purpose This study aims to evaluate Islamic bank compliance with the accounting and auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple accounting standards in Islamic banking, examine the need for private accounting standards and assess international financial reporting standards (IFRS) compatibility with Islamic banking and analyse financial leasing accounting in Islamic banking compared to IFRS 16. Design/methodology/approach A combination of comparative theoretical analysis, physical examination, and semi-structured interviews has been used as a research methodology. These methods are interconnected and complement each other to provide a comprehensive approach to address the research questions. Findings Islamic banks in various countries show varying compliance with AAOIFI accounting standards. Some fully comply, while others adopt a hybrid approach combining AAOIFI and IFRS. Differences in accounting treatments can result in conflicts, asset inflation and financial statement discrepancies. Challenges and criticisms faced by AAOIFI standards include violating the matching principle and lacking faithful representation. Collaboration among academics, standards-setting bodies and organisers is crucial for guiding the reporting of Islamic financial statements. Practical implications The research identifies gaps in implementing Islamic accounting standards and proposes strategies to enhance compliance, improve performance and increase transparency in Islamic financial institutions. It highlights the importance of a harmonised and universally accepted accounting framework for Islamic banking, considering the compatibility between IFRS and Islamic principles. Social implications Social implications have arisen regarding the global acceptance of Islamic finance, which leads to an increase in socially Islamic finance exchange. Originality/value This research examines the consequences of using multiple accounting standards in the Islamic banking industry and discusses the need for private accounting standards and compatibility with IFRS.

Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia

This research aims to investigates the women’s perceptions of glass ceiling in the accounting profession in Indonesia. This research employs the logistic regression method. Using an online-based survey, resulting 133 respondents working in public accounting firms and private companies. This research finds that women’s perceptions about the occurrence of glass ceiling are driven by bias effects (formal performance evaluations), structural effects (professional advancement), and cultural effects (the support level from male senior leaders). Demographic variables, such as marital status and children ownership also determine the perceptions of glass ceiling. However, there is no difference between female public and private accountants regarding the perceptions of glass ceiling. This research contributes by adding empirical evidence regarding the perceptions of glass ceiling on accounting professional women in developing countries. The results of this research will helps companies focus their efforts on addressing the most influential factors to save resources by not letting talented women employees leave the companies. Furthermore, policy makers are suggested to create regulations that favor women to improve gender equality.

Fake Instagram: Manajemen Identitas Dan Privasi Melalui Fenomena Finstagram

<p><em>With the surge in Instagram's popularity among Indonesian college students, a notable trend emerges where many manage a secondary account, commonly referred to as Finstagram (Fake Instagram). This distinct account serves as an outlet for them to candidly share stories from their daily lives, often with a more select audience. Recognizing the significance of this phenomenon, this research embarked on an exploration to fathom the depth of their privacy management on Finstagram. By harnessing the Communication Privacy Management theory, the study intended to dissect the underlying motivations and mechanisms that govern students' decisions on their digital privacy. Utilizing a qualitative methodology anchored in a phenomenological approach and a constructivist paradigm, the research delved into the lived experiences of these students. Data, rich in narratives, was gathered from meticulous in-depth interviews. Preliminary findings unveiled several pivotal privacy strategies. Students frequently adopted pseudonyms, consciously refrained from showcasing their faces in profile pictures, and judiciously harnessed the private account feature on Instagram. Interestingly, while they reserved highly personal information for a tight-knit circle labeled "close friends", instances of boundary turbulence were scarcely reported. Yet, the tug-of-war in privacy management, denoted as dialectics, was consistently evident.</em></p>

Perception and Usage of Social Media Among Women in Orthopaedics.

The use of social media for marketing, education, and networking has increased among orthopaedic surgeons. Social media has played an important role in supporting women physicians and trainees, by allowing connections to be made across stages of training and geographic borders. The purpose of this study was to determine the perceptions of female orthopaedic surgeons, fellows, residents, and medical students regarding their usage of social media. A 22-question anonymous survey regarding the perceptions of social media usage was distributed to 1,189 female members of Ruth Jackson Orthopaedic Society via e-mail in July 2022. Data collection lasted a total of 4 weeks, from July to August 2022. Data analysis was performed using descriptive statistics. A total of 207 responses were received (17% response rate). The respondents comprised 90 orthopaedic surgeons (43%), 60 medical students (29%), 49 residents (24%), and eight fellows (4%). Ninety one percent of participants (189 of 207) reported having a social media account, with 23% (43 of 189) having separate 'personal' and 'professional' accounts. Less than half of all participants reported altering (51 of 189; 27%) or deleting (20 of 189; 11%) profiles for interviews. Fifty three percent of participants (109 of 207) 'agreed' that social media is a good way to network. Twenty eight percent of participants (58 of 207) feared gaining attention to their profile when engaging with professional accounts. Forty percent of participants (62 of 207) agreed that personal life events on social media can be considered unprofessional and should be kept on a private profile. Social media can be used to network professionally within orthopaedic surgery, connecting women at different levels of training. Although concerns about professionalism of social media accounts exist, this may be mitigated by maintaining a separate private account from a public, professional profile. Future guidelines regarding social media usage and how to maintain professionalism while being active on social media may be beneficial.

The Aesthetics of Aging: Visual Strategies and Narrative Form in Tanizaki'sDiary of a Mad Old Man

AbstractThis essay reads Tanizaki Jun'ichirō’s controversial novel Diary of a Mad Old Man (1961) for its contribution to discourses about aging masculinity and male sexuality in later life. The Diary meditates on the mental and physical vicissitudes of aging masculinity, arousal, control, and impotence, focused through the fictional diarist Utsugi's physical ailments and expression of libidinal intensities. The article argues for Tanizaki's depiction of male aging as an exercise in both disenfranchisement and agentive potential. First, it reads the aging process through aesthetic and visual strategies, which magnify the protagonist's cultivation of masochistic pleasure as a specific correlative of aging. The article demonstrates that the narrative uses the rhetoric of cinema and photography—central terms of reference in Tanizaki's work—to frame Utsugi's experiences of old age, and inform his erotic fantasies as stylized, staged performances. In conjunction with these visual modes, the novel draws on traditional Japanese aesthetics to conceptualize the potential affect and perverse empowerment of the aging experience. Second, it addresses the implications of narrative form, as the self-reflexive, first-person diary prioritizes the subjectivity of Utsugi's male old age, while the novel's final pages interrupt and thus alter the diary's significance as a private account of self-expression.

“My Little Influencer”

“My Little Influencer”

The Implementation of Good Local Governance: An Analysis in Former Mining Areas

The main focus of reform in Indonesia is the realization of a civil society that embodies the principles of good governance. The study aims to examine and analyze the phenomenon of good local governance in Sawahlunto’s Municipality. This study employs a qualitative approach with a descriptive case study. The data collection technique is conducted through interviews, documentation, and observation, employing the triangulation of data. The informants were selected via purposive sampling. The conclusion drawn from this study is that, in terms of accountability, it must be published in the LAKIP and LKPJ as a tool of government information systems, and it is recommended that private accountants conduct audits on specific programs or activities. For Transparency, conducting public hearings for every policy decision concerning public interests, publishing every service procedure, establishing a Short Message Service (SMS) Centre, and holding regular meetings between the local government and stakeholders. The involvement of the community in the planning, implementation, and monitoring of development activities is facilitated through various mechanisms such as the Village and Sub-district Development Planning Meeting (Musrenbang Desa dan Kelurahan), the District Development Planning Meeting (Musrenbang Kecamatan), the Forum of Regional Work Units (Forum SKPD), and the City Development Planning Meeting (Musrenbang Kota). These processes aim to stimulate the grassroots economy and establish the City Development Facilitator (Fasbangkot).

Wer war Fritz Mandl: Waffen, Nazis und Geheimdienste by Ursula Prutsch

Reviewed by: Wer war Fritz Mandl: Waffen, Nazis und Geheimdienste by Ursula Prutsch Jacqueline Vansant Ursula Prutsch, Wer war Fritz Mandl: Waffen, Nazis und Geheimdienste. Vienna/Graz: Molden Verlag, 2022. 303 pp. If Fritz Mandl is known to readers, it is most likely as Hedy Kiesler Lamarr's tyrannical first husband. But Mandl was much more than that—among other things, he was one of the wealthiest men in Europe as well as a major player in the munitions industry. Although of Jewish heritage he was labeled a Nazi agent by American intelligence during World War II. In fourteen gripping chapters, Ursula Prutsch places the life of this fascinating if somewhat unsympathetic figure within a larger historical context, beginning with the story of the emancipation of the Jews in Austria-Hungary and its meaning for Mandl's ancestors. She views his personal life and business dealings through the lens of turbulent events of the twentieth century and documents both unethical and illegal practices in the munitions and weapons industry. Fritz Mandl was born in 1900, the son of a wealthy atheist industrialist of Jewish heritage and a Catholic mother. Mandl's parents did not marry until he was ten, and his "illegitimate" birth plagued him growing up. At the same time, he enjoyed all the advantages of wealth, which may have helped him remain in school despite poor grades. At the age of 24 he assumed the directorship of the Hirtenberger munitions factory that was in dire financial straits. Proving himself a shrewd factory owner, he often promoted his business transactions by circumventing the laws and selling munitions to third parties, who then sold them further. Trading with warring sides became a trademark practice of Mandl's. An admirer of Mussolini and an Austrian patriot, Mandl viewed Italian-type fascism as the means to protect Austria from the National Socialists. After an unsuccessful putsch attempt by the leader of the Styrian Heimwehr, Walter Pfrimer, in September 1931, Mandl reached out to the Italians for armed support. Having supported the Heimwehr and its leader, Graf Ernst Rüdiger Starhemberg, financially for many years, he worked behind the scenes to get them better armed. Before the Anschluss Mandl had the foresight to diversify his holdings, which placed him in a much more favorable position than many other exiles. Having transferred 440,000 Pounds sterling from the factory to a private account in Switzerland, the magnate forced the National Socialists to negotiate with him to buy the factory, a rare occurrence indeed. In the hope of building up new business interests, Mandl settled in Argentina, [End Page 93] where he soon fell under the surveillance of the North and South American intelligence agencies. Prutsch points to the 1944 article "Poison from Austria," in which the American journalist Francis Rufus Bellamy labels Fritz Mandl "one of the most sinister figures of the Western Hemisphere" and "Menace No. 1 to the peace of the Americas" (210). The man who had to flee Austria because of his Jewish heritage was now labeled a Nazi. The Americans placed him on a blacklist, which limited his travel and froze some of his assets for years. Although he had done business with Nazis in the past and was not disinclined to work with Nazis, Mandl certainly was not one. However, Juan Perón used the rumors to his advantage after Argentina declared war on the Axis to imprison Mandl as a Nazi sympathizer. After being taken off the blacklist, Mandl was allowed to return to Austria and regained control of the Hirtenberger factory in 1957. As a major employer in Austria, he was able to have the government look the other way when again he engaged in unethical and illegal practices. The scandals surrounding his firm did not cease with his death in 1977. Prutsch closes with the infamous Noricum affair in the 1980s when the Hirtenberger factory, then a subsidiary of VOEST-Alpine, was involved in the illegal sale of weapons to Iran. Prutsch convincingly argues that Mandl's life story is compelling for many reasons. Indeed, this biography covers more than the life story of a major player in the munitions industry, who distanced himself from his...

Single and Double-entry Bookkeeping in Public and Private Accounts of the Southern Low Countries (1300–1800)

This article explores the differences that existed between public and private accounts of the Southern Low Countries by focusing on the bookkeeping method. Late medieval and early modern accounts originating from central and urban public authorities, as well as those from private merchants and companies, will be used. The paper argues that private accounts adopted double-entry bookkeeping in the 16th century and that Italian influence proved to be of great importance for its dissemination. Public accounts were less influenced by Italian models and did not introduce double-entry bookkeeping during the Ancien Régime. While this delay reflects a certain degree of conservatism, it is more indicative of the specific finality of public accounts that was very different from private accounts.

Hannah Claire Haines, 1891–1974: Not the Average “Militant Female”

Hannah Claire Haines, 1891–1974: Not the Average “Militant Female”

Economic Analysis of the Controlled Drainage System: A Case Study of a Vegetable Farm in Ontario, Canada

Water availability for crop production in many parts of the world, including Eastern Canada, is important, including availability to the root zone of the crops. Water table management is suggested to overcome these issues, if adopted by producers. But such adoption decisions often depend on the financial returns to producers. In this study, financial returns of a controlled drainage system were estimated over a subsurface drainage system using a private accounting stance. The BMP provided an additional return to producer of CAD $10,287 per ha over the life of the project, associated with a benefit-cost ratio of 1.6, making it financially desirable on economic grounds.

The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula

PurposeThis paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).Design/methodology/approachThe paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.FindingsThe authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.Research limitations/implicationsThe use of the survey method has some limitations very discussed in the literature that are also applied in this study.Practical implicationsThe paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.Originality/valueThe recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Influence of Pseudonymous Identity Usage on Instagram on Self-disclosure

One of many social media phenomena, especially on Instagram, is the rising number of accounts with pseudonymous identity, commonly known as Fake Instagram (Finstagram). A private account appears with a fake username and photo display and small number of followers, with the purpose of being unidentified. The phenomenon starts from the social media standards Instagram trends to social judgements, resulting in users feeling uncomfortable when sharing aside from the implicit standards and trends which are currently happening. From that perspective, this research aims to see whether an influence is present in pseudonymous identity usage on Instagram on self-disclosure. Data of this research is gathered from 100 respondents through questionnaire using a purposive sampling technique. The result of questionnaire is later researched using a quantitative research method. With the use of simple regression analysis, it is known that pseudonymous identity usage on Instagram (variable X) and self-disclosure (variable Y) have a strong correlations and a significant influence on one another. Based on self-disclosure theory, the result shows that pseudonymous identity usage on Instagram (also known as Finstagram) contributed 43,6% to self-disclosure, whereas the remaining 56,4% is contributed by other factors than pseudonymous identity usage on Instagram.

Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice?

This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.

A novel method for digital data encoding-decoding

Cryptography is one of the paramount and most vital data treatment processes, it allows us to be secure in our electronic transactions. The process of cryptography protects our valuable data such as private account numbers and transaction amounts, electronic signatures replace handwritten signatures or credit card authorizations, and public-key encryption provides confidentiality. The objective of data encryption is to keep digital data confidentiality save as it is stored on computer systems and transferred using the internet or other computer networks. In this paper we will focus in enhancing security level of the encryption-decryption process by introducing a novel method, which uses any digital color image to encode-decode secret message, the using of a special key to encrypt-decrypt the encoded-decoded message, the color image will be known only by the transmitter and receiver to keep the process of data treatment confidential, the obtained experimental results by the proposed method will be analyzed to prove the enhancement in process efficiency and confidentiality.

Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research

The purpose of this study is to critically synthesize extant research on the legitimacy of private accounting standard setters in order to inform future research opportunities. This study presupposes that legitimacy is an important issue for the survival of private accounting standard setters who face legitimacy claims from stakeholders and regulatory competition from other standard-setting bodies due to their lack of a democratic foundation. Findings show that the definition, typology, sources, and legitimacy characteristics that researchers use depend on the theoretical perspectives that they employ in their analysis. Simultaneously, they do have some common points despite the difference in their perspectives. Regarding legitimacy changes, prior studies suggest that moving from practical toward cultural legitimacy, the importance of due process, and the role of crises all affect these changes. The review also identifies future research directions as well as several challenges for legitimacy studies in accounting, namely defining an analytical framework, focus on the dynamic nature of legitimacy and output legitimacy, and the need for more empirical studies, among others.

From Public to Private Accountability in Norwegian Local Government

This article discusses the consequences of changing views on accountability in democratic decision-making. Trends in Norway indicate that Norwegians are evaluating local democracy increasingly in terms of service performance and output, rather than in terms of political input from citizens. While traditional process evaluation is associated with governmental hierarchies and how voters can make elected representatives accountable for their policies, performance evaluation has connections with the logic of the market. It represents a shift from collective political control to individual consumer satisfaction, and consequently, from public to private accountability. Some highly prized democratic values, such as vertical political accountability, informed discussions of the totality of interests, and traditional democratic will-formation, could be lost on the way.