https://www.um.edu.mt/library/oar/handle/123456789/99993 2026-04-06T22:53:22Z 2026-04-06T22:53:22Z Joshi, Prem Lal https://www.um.edu.mt/library/oar/handle/123456789/100172 2022-08-01T10:23:37Z 2022-07-01T00:00:00Z

Title: A conceptual framework for the factors influencing the accounting students’ career choice as public accountants Authors: Joshi, Prem Lal Abstract: PURPOSE: The aim of this research is to provide a critical review of literature on the factors influencing accounting students’ career choice to be public accountants and develop a conceptual framework.; METHODOLOGY: The study follows a qualitative mythological approach by reviewing the relevant literature pertaining to factors such as financial rewards, prestige in the society, work environment, continuous education opportunities, professional independence opportunities, family and closest friends, GPA or grade of the students, labour market considerations, students’ future educational plan, self-motivation, cultural, and social media along with the relevant applicable theories.; FINDINGS: These factors indicate the trending pattern which influences the decision choices of accounting students to become public accountants. The analysis indicates that in previous studies, several factors showed a positive and significant influence on accounting students’ career choices to be public accountants. The analysis also provides implications of these studies’ findings and directions for future research by incorporating new variables in future studies.; ORIGINALITY/VALUE: This literature review is meant to raise more awareness on the critical factors influencing the accounting students’ career choice to be public accountants. The suggested conceptual framework will help the researchers to provide new evidence on the critical factors. College and university Professors should be able to execute activities that back and help the students to have a positive attitude about public accountancy courses. Universities can produce policies and procedures focusing on students’ extrinsic motivation, career exposure, social values, etc. which can help in motivating them to choose a public accountancy career. Building a strong network with professional bodies such as ACCA, CIMA, and Institute of Chartered Accountancy by developing a synergistic relationship with the real business world.

2022-07-01T00:00:00Z Ellul, Lauren Naudi, Gianluca https://www.um.edu.mt/library/oar/handle/123456789/100169 2022-08-01T09:46:06Z 2022-07-01T00:00:00Z

Title: The CEO’s ideal CFO : a study in Maltese PIEs Authors: Ellul, Lauren; Naudi, Gianluca Abstract: PURPOSE: The study aims to understand what CEOs (Chief Executive Officers) of Maltese PIEs (Public Interest Entities) expect from their CFOs (Chief Financial Officers). Furthermore, the study seeks to establish whether CFOs are expected to focus solely on finance, or whether they should also participate in strategy and planning. The study aims to identify the factors and skills that lead to a more effective CEO-CFO relationship.; METHODOLOGY: The study follows a qualitative approach. Primary data was collected from semi-structured interviews conducted with active and former CEOs and CFOs of Maltese PIEs.; FINDINGS: Despite focusing primarily on their traditional finance roles, CFOs of Maltese PIEs are indeed dedicating a significant amount of time to strategic functions, as expected by CEOs. Strategic functions rank high on the average CFO’s agenda, with organisational transformation, strategic leadership and performance management ranking second, third and fourth, respectively. The research establishes that the strategic and the finance roles complement each other, such that an effective CFO is one who can establish an optimal balance between the two roles. In their CFO, CEOs seek a qualified and experienced person of integrity who is capable of: understanding, supporting and challenging them, complementing their skillset and of leading.; ORIGINALITY/VALUE: It is anticipated that this research will give finance professionals, who are increasingly assuming high management positions, a strong insight into a critical relationship they may sometime play a role in.

2022-07-01T00:00:00Z Jones, Victor Newman, Wadesango Lovemore, Sitsha Ongai, Wadesango https://www.um.edu.mt/library/oar/handle/123456789/100163 2026-01-12T11:27:27Z 2022-07-01T00:00:00Z

Title: Literature review of the impact of Covid-19 lockdown on the working capital management and profitability of firms Authors: Jones, Victor; Newman, Wadesango; Lovemore, Sitsha; Ongai, Wadesango Abstract: PURPOSE: This study was carried out to analyse the impact of Covid19 Lockdown towards working capital management and profitability of companies in Zimbabwe. The main complications faced were loss of market whilst operational costs remained on the same level. Enforcement of lockdown regulations such as curfews and intercity travel bans posed a threat in profit statuses of many firms. A challenge also faced was reduction of workforce to meet World Health Organisation requirements of social distancing and health safety protocols.; METHODOLOGY: Documentary research approach, which consists of reviewing, analysing, and examining information, recorded media and texts was adopted for the study. In terms of data collection, the authors sourced and reviewed literature on the topic. Among others, these sources included journal articles, books, magazines, and newspapers.; FINDINGS: The research found that effective working capital management techniques had to be applied to continue operations. It also emerged that sudden increase in debtors would result in cash shortages to fund other operations and pay the current liabilities.; ORIGINALITY/VALUE: The research will bring light to assist financial managers on ways that they can effectively manage their working capital during lockdown periods and improve profitability by doing so. They need to understand good working capital management and its importance in reducing insolvency in the economy.

2022-07-01T00:00:00Z Dachevski, Darko Ackers, Barry https://www.um.edu.mt/library/oar/handle/123456789/100133 2022-07-29T09:22:31Z 2022-07-01T00:00:00Z

Title: The audit regulatory dilemma : should audit regulatory authorities focus on regulating the audit expectation gap? Authors: Dachevski, Darko; Ackers, Barry Abstract: PURPOSE: Audit failures around the world, have contributed to highprofile corporate scandals, severely impeding global economic growth. We investigate the extent to which the public trust, the public interest and the audit expectation gap, impact global financial stability and economic growth, contributing to understanding the purpose of external oversight over audit activities. These critical components of the audit environment, represent the essential elements necessary for regulating the global audit profession.; METHODOLOGY: The proportion of revenue derived from audit services and non-audit services of the big four audit firms, is used as a proxy to measure the ‘audit expectation gap’. The resultant ‘audit expectation gap’ for the period 2005 to 2020, is juxtaposed against the global GDP growth for the same period, supporting the conceptual assertion that proper regulation of the audit expectation gap enables a stable financial environment, conducive for promoting economic growth.; FINDINGS: The study finds that the audit expectation gap increases during stable economic conditions, as illustrated by the reduction in the proportion of audit revenue to non-audit revenue, conversely reducing during volatile economic conditions.; ORIGINALITY/VALUE: This paper which uses the audit expectation gap as a proxy for the demand of audit services, contributes to understanding the dynamic relationship between the audit expectation gap and global economic growth, as well as the crucial role of external oversight over audit activities.

2022-07-01T00:00:00Z