pdf auditing and accounting css past papers 2010

Pdf auditing and accounting css past papers 2010

File Name: auditing and accounting css past papers 2010.zip
Size: 18215Kb
Published: 26.05.2021

Find the best institute for yourself!

economics mcqs book pdf 2019


Find the best institute for yourself!

Thank you for visiting nature. You are using a browser version with limited support for CSS. To obtain the best experience, we recommend you use a more up to date browser or turn off compatibility mode in Internet Explorer. In the meantime, to ensure continued support, we are displaying the site without styles and JavaScript. The rarity of females in leadership positions has been an important subject of study in economics research.

The existing research on gender inequality has established that important variations exist across time and place and that these differences are partly attributable to the cultural differences regarding gender roles. However, the majority of research in accountancy has focused on Anglo-Saxon contexts the United States, the United Kingdom and Australia or country case studies without explicitly considering the role that cultural variations may play.

Because the Big Four are present in more than countries, we argue that the accountancy research that attempts to explain gender disparities at the top of these organizations would benefit from considering cultural factors. Such research, however, faces a key methodological challenge—specifically, the measurement of the cultural dimensions that relate to gender.

To address this challenge, we propose an emerging approach that uses the gender distinctions in language to measure cultural attitudes toward gender roles. The idea that language may capture gender roles and even influence their formation and persistence has been the focus of emerging research in linguistics and economics.

To support our proposition, we follow two steps. First, we review the accounting research by performing a systematic query on the bibliographic databases of the accounting articles that study gender and language. Second, we present data regarding the diversity of the global boards of the Big Four and the diversity of the linguistic environments in which they operate.

We find that half of the countries where the Big Four are present exhibit a sex-based grammatical system for their most-spoken language, while the other half of the countries do not exhibit this system. Our findings suggest that the use of language as a measure of culture is a novel approach in accounting research.

We conclude by emphasizing some potential directions for future research, namely, studying the linguistic determinants of the rarity of females at the top of audit firms and exploring accountancy practices in countries with linguistically diverse environments, such as Canada or Belgium, among others.

This article is published as part of a collection on the role of women in management and the workplace. The scarcity of females in high positions at the so-called Big Four audit firms Loft, ; Roberts and Coutts, , as well as their higher turnover Lehman, ; Browne, , have been extensively documented in the accounting research Footnote 1. These explanations have been recently summarized Dambrin and Lambert, A majority of the research on gender and accountancy focuses on Anglo-Saxon contexts that is, the United States, the United Kingdom and Australia , although the rarity of women at the Big Four has also been documented in the European context, for example, in countries such as France and Belgium Lupu, Only several studies emphasize country-level factors or country case studies and the role of local factors Komori, This deficiency contrasts with the existing research in economics that has documented substantial variations in gender outcomes across countries, which the UN Women report emphasizes.

To explain the rarity of women in the profession, economists have emphasized the role that culture may play in shaping gender roles Fernandez et al. Measuring culture is a difficult enterprise because we typically observe gender outcomes rather than the social norms that constrain behaviour.

Because behaviour also depends on other factors such as institutional and economic incentives, it is difficult to empirically disentangle the impact of culture on economic outcomes. Furthermore, language is also said to potentially influence the transmission and persistence of behavioural cultural norms Mavisakalyan and Weber, Among the grammatical features of language that has received considerable attention from economists, gender distinctions in grammar figure prominently.

These distinctions have been shown to correlate with inferior socioeconomic, political and managerial outcomes for women at the country level Givati and Troiano , Santacreu-Vasut et al. Hicks et al. In particular, the same researchers show that immigrant females from countries whose language relies on sex-based grammatical distinctions perform more housework and that gender norms are formed during childhood and persist throughout life.

Galor et al. Language may convey gender norms through gender-based grammatical distinctions and provide a unique measure of historical gender roles that have been transmitted to the present day. This article argues that the study of existing gender disparities in top leadership accountancy positions across countries may benefit from using language to measure gender inequality. To support our claim, we proceed as follows.

First, we perform a systematic literature review by tracing all published research papers from the first issue of The Accounting Review to October that address and connect gender, accounting and language issues. Second, we provide evidence for the diversity of linguistic environments in which the Big Four operate because of their worldwide presence. In this process, we also collect data on the characteristics of the global boards of the Big Four in terms of gender diversity and size.

Our first finding shows the scarcity of papers that investigate gender in accountancy by using language to measure culture. We then show that the Big Four operate in highly diverse linguistic environments and that language may enhance our understanding of the cultural determinants of the rarity of a female presence in the Big Four across countries.

Furthermore, our systematic literature search suggests that this approach is novel and may contribute to the existing body of knowledge on accountancy. Accounting, Organizations and Society first published a special issue on gender and accounting in Five special issues on the topic have since followed 2.

Dambrin and Lambert provide an analysis of the papers that have been published in accounting journals that address gender issues up to , and they identify papers. As emphasized by Haynes a , the fact that gender is addressed prominently in special editions and in journals that are critical in nature indicates that gender issues have not yet entered the mainstream accountancy research.

Moreover, the topic of gender relations in accountancy firms remains under-researched Anderson-Gough et al. Hammond and Oakes , Haynes a and Lehman present overviews of the theories and methodologies that are used in the academic accountancy articles that address gender issues, and they discuss their implications on research. Hammond and Oakes outlined three major streams of feminist theory and their applications to accountancy. Feminist empiricism focuses on the exclusion of women from professional positions and work and argues that these professions and their related functions are interpreted and developed through a masculine lens.

Feminist postmodernism attacks the accountancy assumptions of rationality, objectivity, and generalizability and focuses on the role of language in building power relationships. Feminist postmodernism challenges the definitions of minority and subordinate groups from the people in power Hammond and Oakes, Feminist standpoint theory challenges the masculine bias in accountancy towards neutrality and objectivity and asserts a unique and empathetic view of the world from which females can advocate new emancipatory forms of accountancy Hammond and Oakes, This line of research also suggests that the practices in audit firms reproduce gender domination Anderson-Gough et al.

Overall, the studies on gender and accountancy indicate that in both the public and private business and domestic arenas, accountancy has operated to reproduce gender inequality. Some researchers have suggested that the nature of accountancy itself represents masculine values, represses feminine qualities and fails to engage the emotional dimension Hines, ; Broadbent, This research investigates the extent to which men and women differ in their orientations on various issues, such as ethics Smith and Rogers, , career drivers Chia, , job turnover intentions Mynatt et al.

Recent studies provide evidence that goes beyond the Anglo-centric view of previous research by focusing on specific countries.

Dambrin and Lambert and Lupu study the scarcity of women at the highest levels of French auditing. Komori considers the experience of Japanese women and argues that women have changed accountancy practices by applying a feminine approach to their work.

A limited but growing literature on gender-differentiated audit quality for example, Hardies et al. An exploratory study by Ittonen and Peni using a small sample of firms from Finland, Denmark and Sweden finds that audit fees are higher for female auditors. Hardies et al. They state that this fee premium may exist because of gender differences in knowledge, skills, abilities, preferences and behaviours or because of supply-side factors for example, a demand for diversity, gendered perceptions regarding audit quality, or client satisfaction.

Different explanations have been advanced in accounting research, but they are not sensitive to the variations in the cultural factors that relate to gender norms. Moreover, gender inequality has been documented in several realms of economic life in both developed and developing countries UN Women, For example, the incidence of poverty is higher among females, even among women who work Duflo, In the labour market, female labour force participation has increased throughout the last century.

However, despite a narrowing gender gap in some countries, there has been a lack of full convergence Goldin, In the household, gender influences both marriage market outcomes and the amount of time that is spent on housework Grossbard-Shechtman and Neuman, To understand the determinants of gender inequality, economists have traditionally considered explanations that are based on the role of preferences including taste-based discrimination , the impact of institutions and culture.

However, measuring culture and disentangling the role of culture from other factors has been a challenging exercise, mostly because gender norms are difficult to observe. Furthermore, because formal institutions coevolve with informal institutions, an empirical identification of the causal relations between culture and gender inequality is extremely difficult.

To address these issues, economists have used an epidemiological approach Fernandez, that consists of studying the behaviour of US immigrants to disentangle institutional from cultural aspects. For example, US immigrants share an institutional environment but have different countries of origin with different cultures. The study of migrants has also allowed economists to study the intergenerational transmission of norms, including gender norms Fernandez et al.

Gender disparities have also been explored by using experimental approaches that include both field experiments Duflo and Bertrand, and lab experiments Croson and Gneezy, These approaches have documented different levels of risk aversion and preferences for competition between genders and investigated group dynamics in all males, all females and mixed groups.

The economics of identity, which was pioneered by Akerlof and Kranton , has also proposed a conceptual framework to understand the consequences of gender in the economic and institutional realms Bertrand et al. Overall, a mixed picture emerges that shows that gender disparities evolve over time but that the long-term persistence of institutional, historical and cultural factors are preventing society from closing the gender gap.

However, the results also seem to suggest that understanding the emergence and persistence of gender roles is an important field of research. For a review of this emerging literature, see Mavisakalyan and Weber and Giuliano Language may therefore be used as both a measure of culture and as a potential factor that shapes the formation and persistence of attitudes and beliefs Gay et al. Various grammatical features of languages have been shown to be correlated with economic outcomes.

For example, Luigi Guiso and Zingales show that trust among the inhabitants of different countries is influenced by the degree of commonality in their languages. Tabellini uses the grammar of pronouns as an instrumental variable to distinguish degrees of morality to identify the causal impact of these values on institutions. Chen investigates whether future time references in language influence intertemporal decision-making.

Among the grammatical features of language that has received the most attention from economists, gender distinctions in grammar figure prominently. Givati and Troiano use gender marking in pronouns as an instrumental variable for maternity leave laws. Gay et al. Similarly, Gay et al. Sex-based distinctions in grammar may result from selective cultural evolutionary pressures Johansson, and may be a marker for historically inherited gender roles.

Interestingly, Galor et al. Gender-based grammatical distinctions may therefore provide a unique measure of historical gender roles that have been transmitted up to today.

In addition, these distinctions may directly influence cognition and behaviour, as some experiments in cognitive psychology suggest Boroditsky et al. It is also possible that the correlation between language and gender outcomes is driven by the co-evolution of language and culture, as Roberts and Winters and Roberts et al.

Finally, the interaction between language and behaviour may itself depend on the institutional environment, as Gay et al. The nascent research in language and gender economics thus suggests that language may serve as a measure of culture, which can be used to capture cultural variations regarding the gender norms of behaviour across countries.

Because the Big Four are present throughout the world and may therefore operate in diverse linguistic environments, we propose that using language to measure culture may help explain the rarity of females at the top of the Big Four across countries. In the next section, we further describe how language may facilitate our understanding of the rarity of women in the accounting profession.

economics mcqs book pdf 2019

The boundary of economy syllabus is fluid, students mistakenly start doing Ph. Get PDF here. You may also like the following notes: 1. To download this e-book for free, you can download the PDF by clicking on the download button below. Martin Wolf selects his must-read titles from the second half of the year.

Download CSS Past Papers for Optional Subject Accountancy & Auditing from to updated, | For more past papers please explore the past papers.


Thank you for visiting nature. You are using a browser version with limited support for CSS. To obtain the best experience, we recommend you use a more up to date browser or turn off compatibility mode in Internet Explorer. In the meantime, to ensure continued support, we are displaying the site without styles and JavaScript. The rarity of females in leadership positions has been an important subject of study in economics research.

Taylor b Henry Fayol c Lucas Pacioli. E In Co. Net income was Rs.

PPSC Forum| Find Jobs |PPSC PMS CSS Papers and Employees Zone

Please see the new scheme for subjects by clicking here. Admission Forms for the Competitive Examination might be submitted in October, YES, only in the upper age limit.

Welcome to Scribd!

Css Computer Science Part-I is attempted on a separate sheet which collected back after 30 minutes. Find answers to the featured science quiz MCQ after the third question. Tweet on Twitter. There are different Job testing services working in Pakistan right now.

Taylor b Henry Fayol c Lucas Pacioli. E In Co. Net income was Rs. What percentage increase in net income must achieve in to off set the decline in profits in ? The total value of the goodwill of the firm is: a Rs.


  • Tom G. 26.05.2021 at 18:36

    The Central Superior Services CSS ; or Bureaucracy is a permanent elite bureaucratic authority, and the civil service that is responsible for running the civilian bureaucratic operations and government secretariats and directorates of the Cabinet of Pakistan.


Leave a reply