EMERGING DIMENSIONS AND ISSUES OF ACCOUNTING
International Journal of Management and Social Sciences
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Title |
EMERGING DIMENSIONS AND ISSUES OF ACCOUNTING
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Creator |
Deepika, R.; Sri Krishna Arts and Science College, Coimbatore, TN, India.
Aparna, R.; Sri Krishna Arts and Science College, Coimbatore, TN, India. Vaurshini, G.; Sri Krishna Arts and Science College, Coimbatore, TN, India. |
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Subject |
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Accounting Challenges, Issues, Major Governing Factors, Dimensions, Improvements. — |
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Description |
The environment for accounting education has totally changed. Certain new challenges have been emerged. Globalization of markets is the major governing factors of issues in accounting. Therefore, accounting education needs to be given attention. Some of the issues faced are Issues in GST, Issues in NGO’S, Issues in SME, Ethical issues. And the Dimensions of accounting are Shareholders and stakeholders. Stakeholders include shareholders, lenders, bankers, customers, suppliers, middleman, etc., Right to information act enables to seek information. The organization is accountable to the stakeholders. Each stakeholder will have their own perspective in expecting information. They help the industries with good auditing skills and therefore contributes in the improvement of National Income. Auditing and accounting skills are developed by practice. There should be a separate course for research in accountancy and auditing so that our research can build a good future for our country. There is a lack of interface between the accounting researchers and the business and industry. These bodies should also take up the challenge of improvement of standard of accounting education, research and professional training of its members. The outmoded model of accounting teaching based on theoretical knowledge and numerical problems needs to be replaced by conceptual knowledge linked with the E-Commerce and computer software.
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Publisher |
SPEAK Foundation
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Contributor |
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Date |
2018-12-19
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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Identifier |
http://journals.foundationspeak.com/index.php/ijmss/article/view/925
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Source |
INTERNATIONAL JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES (IJMSS); Vol 8, No 1.4 (2018): IJMSS - DEC 8(1.4) Special Issue 2018; 149-151
2349-9761 2249-0191 |
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Language |
en
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Coverage |
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Rights |
Copyright (c) 2020 INTERNATIONAL JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES (IJMSS)
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