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Academic research article examining differences in expectations among a professional accounting body, university educators and employer practitioners regarding the knowledge and skills required of graduate trainees in management accounting.
Author:
Douglas Howcroft
Affiliation:
Nottingham University Business School
Country / Region:
United Kingdom; Ireland
Academic field:
Accounting education; Management accounting
Research topic:
Expectation gaps between professional bodies, university educators and employers regarding graduate skills in management accountancy
Type of document:
Academic research paper
Research method:
Stakeholder interviews and survey of university accounting educators
Organizations discussed:
Chartered Institute of Management Accountants (CIMA); UK and Irish business schools
Target group:
University accounting educators; professional accounting bodies; employer organizations; graduate trainee management accountants
Keywords:
university accounting education; expectation gaps; vocational skills; educational objectives
Purpose:
Examination of differing expectations regarding essential knowledge and skills required of graduate trainee management accountants
Context:
Debate on the role of higher education in preparing graduates for professional accounting practice
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2023
Region / City:
USA
Topic:
Cybersecurity Services, Risk Assessment, Vulnerability Testing
Document Type:
Template
Agency/Institution:
HACS
Author:
HACS
Target Audience:
Federal Agencies, Contractors
Period of Action:
N/A
Approval Date:
N/A
Modification Date:
N/A
Year:
2022
Subject:
Machine Learning, Ensemble Methods, Unsupervised Learning
Document Type:
Educational Unit / Lecture Notes
Author:
Not specified
Target Audience:
Students and researchers in machine learning
Techniques Covered:
Model combination, Voting schemes, Bagging, Boosting, Stacking, K-means clustering, K-nearest neighbors, Gaussian mixture models, Expectation maximization
Scope:
Theoretical explanation of ensemble learning and unsupervised methods, including algorithm generation and combination strategies
Note:
Year
Theme:
Education
Document Type:
Guidelines
Organization / Institution:
LKSD
Target Audience:
Students, Educators, School Administrators
Context:
Guidelines for meeting graduation requirements and expectations, including credit specifications and substitutions, within the LKSD school district.
Note:
Year
Subject:
Internship, Employment, Education
Document Type:
Agreement
Institution:
University of Exeter
Author:
University of Exeter
Target Audience:
Students, Faculty, Services
Period of Validity:
Internship Duration
Year:
2018
Region / City:
London, United Kingdom
Topic:
Social Change, Aging Society, Research Collaboration
Document Type:
Seminar Invitation
Organization:
Ritsumeikan University, SOAS University of London
Speakers:
Roh Cho, Hikaru Seno, Shuhei Okabe, Tetsuo Yoshimoto, Takeshi Hashimoto, Ryutaro Mihara
Target Audience:
Researchers, Academics, Students
Date of Event:
06 November 2018
Time:
16:30 – 18:00
Date of Last Update:
Not Provided
Language:
English
Access:
Free of charge, registration required
Description:
Seminar discussing the implications of aging society and potential social changes, presented by young researchers from Japan and the UK.
Year:
2008-2021
Region / city:
Not specified
Subject:
Blinding effectiveness in clinical trials
Document type:
Research overview
Institution:
Not specified
Author:
Various
Target audience:
Researchers and healthcare professionals
Period of validity:
Not specified
Approval date:
Not specified
Date of amendments:
Not specified
Year:
2026
Dates:
9–13 February 2026
City:
Goa
Country:
India
Event:
3GPP TSG SA5 Meeting #165
Organization:
3GPP
Source:
Huawei
Agenda item:
6.20.1
Specification:
3GPP TR 28.881
Version:
1.0.0
Work Item:
FS_IDMS_MN_Ph4
Document type:
Technical contribution
Subject:
Intent expectation satisfied information
Technical domain:
Telecommunication network management
Related specification:
3GPP TS 28.312
Purpose:
Approval
Year:
2025
Region / city:
UK
Topic:
Nuclear material accountancy, Safeguards
Document type:
Technical assessment guide
Organ / institution:
Office for Nuclear Regulation (ONR)
Author:
Safeguards Subject Matter Expert
Target audience:
ONR inspectors
Period of validity:
Until next scheduled review in February 2030
Approval date:
February 2025
Revision date:
February 2025
Document reference:
SG-TAST-GD-002
Record reference:
2022/15641
Scope:
Regulatory guidance on nuclear material accounting for inspectors
Purpose:
To guide ONR inspectors in assessing nuclear material accounting reports
Relationship to other regulations:
NSR19, IAEA Safeguards
Related documents:
ONMACS
Description:
A technical assessment guide for ONR inspectors on nuclear material accounting and safeguards regulations in the UK, aligning with international standards.
Year:
2021
Region / Country:
United Kingdom
Topic:
Anti-Money Laundering, Compliance
Document Type:
Professional Guidance / Policy Document
Organization:
ICAEW
Author:
Not specified
Target Audience:
New firms, sole practitioners, smaller accountancy firms
Legal Basis:
Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 17)
Last Updated:
01/01/2021
Responsible Officer:
Money Laundering Compliance Officer (MLCO), Nominated Officer/Money Laundering Reporting Officer (NO/MLRO)
Scope:
Firm-wide risk assessment, internal controls, staff training, reporting procedures
Description:
Professional guidance document outlining mandatory anti-money laundering policies, risk assessments, internal reporting structures, and compliance responsibilities for accountancy firms in the UK.
Year:
N/A
Region / City:
N/A
Topic:
Accounting, Finance, Human Resources
Document Type:
Job Description
Organization / Institution:
MSF
Author:
N/A
Target Audience:
MSF employees and potential candidates
Period of Validity:
N/A
Approval Date:
N/A
Modification Date:
N/A
Year:
2025
Region / city:
United Kingdom
Topic:
Nuclear safeguards, nuclear material accountancy, regulation
Document Type:
Framework Document
Author:
Safeguards Subject Matter Expert
Target Audience:
ONR inspectors, nuclear operators, regulatory bodies
Period of Validity:
2025–2030
Approval Date:
February 2025
Revision Date:
February 2025
Programme:
BSc (Hons) Accountancy
Module title:
Introduction to Global Corporate Business Law
Semester:
I
Year:
2021
Department:
Department of Accountancy
Faculty:
Faculty of Business
Module Leader:
Helen Lai
Office:
8208
Email:
[email protected]
Teaching weeks:
12
Total learning hours:
150
Contact hours:
24
Directed independent study hours:
76
Preparation for assessments:
50
Assessment type:
3-hour closed-book written examination
Assessment weighting:
100%
Learning outcomes:
Identification of legal systems and international business types; explanation of international business transactions and CISG requirements; understanding of business constitutions and corporate regulation; identification of insolvency processes; evaluation of criminal and corporate fraudulent behaviour
Recommended literature:
August, Mayer and Bixby (2012); Naylor (2005); ACCA (2020)
Year:
2022
Region / City:
USA / Davis
Subject:
Higher Education, Accounting, Graduate Programs
Document Type:
Policy Document
Institution:
Graduate School of Management, University of California, Davis
Author:
Graduate School of Management
Target Audience:
MPAc Students, Faculty, Administrative Staff
Period of Validity:
Fall 2022 and onwards
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2025
Region / City:
Not specified
Theme:
Board Meetings, Work Sessions, Committees
Document Type:
Schedule
Organization:
Board of Accountancy
Author:
Not specified
Target Audience:
Not specified
Period of Action:
2025
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
1975
Region / City:
Arkansas
Topic:
Public Accounting Regulations
Document Type:
Legal Text
Organization:
Arkansas State Board of Public Accountancy
Author:
Arkansas State Legislature
Target Audience:
Public Accountants, Business Entities, Legal Professionals
Period of Action:
Ongoing
Date of Approval:
1975
Date of Amendments:
Ongoing
Year:
2026
Region / City:
United Kingdom
Subject:
Accountancy, Business Development
Document Type:
Case Study / Report
Organization:
ICAEW
Author:
Clapton Consultants
Target Audience:
Accounting practitioners and small consultancy firms
Key Initiative:
Tomorrow’s Practice
Key Tool:
Traffic Light Guide
Business Focus:
Client retention and profitability strategies
Industry Challenges:
Competition management, referral networking
Contact Information:
0208 880 0162
Note:
Year
Topic:
Knowledge and Information Management
Document Type:
Framework
Organization:
Government
Target Audience:
GKIM professionals
Year:
Not specified
Region / City:
Not specified
Subject:
Education, Curriculum and Instruction
Document Type:
Academic Program
Author:
Not specified
Target Audience:
Students of Ed.D. program
Period of validity:
Not specified
Approval Date:
Not specified
Date of Changes:
Not specified
Context:
An academic program outline detailing the courses, requirements, and residency activities for students pursuing a Doctorate in Education with a concentration in Curriculum and Instruction.
Year:
2007
Region / city:
Queensland
Theme:
Legal Profession
Document type:
Application form
Organization / institution:
Supreme Court of Queensland
Author:
Legal Practitioners Admissions Board
Target audience:
Applicants for admission to the legal profession in Queensland
Effective period:
Indefinite
Approval date:
Not specified
Modification date:
Not specified