Stereotypes and ethics in the audit profession

El objetivo de este artículo es analizar las percepciones que los estudiantes universitarios del Grado de Administración y Dirección de Empresas, futuros profesionales contables y auditores, tienen sobre la ética empresarial y si esa percepción está condicionada por la imagen pública que tienen del auditor, medido a través de su estereotipo. Para conseguir nuestro objetivo, se realizó una encuesta anónima aprovechando la celebración de una mesa redonda sobre la ética en los negocios. Los resultados obtenidos muestran que no existe correlación entre los estereotipos que los alumnos tienen y su percepción ética sobre la profesión, aunque sí se encuentra diferencias de género en la percepción ética. Se requieren de futuros estudios, aumentando el tamaño de la muestra, para poder ratificar las conclusiones alcanzadas en este trabajo exploratorio.The objective of this paper is to analyze the perceptions of business administration students, future professionals of accounting and auditing, about business ethics and whether this perception is conditioned by their auditors’ public image, measured through their stereotypes. In order to achieve our objective, an anonymous survey was carried out after a round table about ethics in business took place. Our results show that there is no correlation between students’ stereotypes about the accounting and auditing profession and their ethics’ perceptions, although there are statistically significant differences of ethical perceptions between genders. Further studies are needed, increasing the sample size, in order to confirm the conclusions reached in this exploratory study

Estereotipos y ética en la profesión auditora

El objetivo de este artículo es analizar las percepciones que los estudiantes universitarios del Grado de Administración y Dirección de Empresas, futuros profesionales contables y auditores, tienen sobre la ética empresarial y si esa percepción está condicionada por la imagen pública que tienen del auditor, medido a través de su estereotipo. Para conseguir nuestro objetivo, se realizó una encuesta anónima aprovechando la celebración de una mesa redonda sobre la ética en los negocios. Los resultados obtenidos muestran que no existe correlación entre los estereotipos que los alumnos tienen y su percepción ética sobre la profesión, aunque sí se encuentra diferencias de género en la percepción ética. Se requieren de futuros estudios, aumentando el tamaño de la muestra, para poder ratificar las conclusiones alcanzadas en este trabajo exploratorio

Overcoming stereotypes of future professionals at University

Los medios de comunicación de masas califican algunas profesiones como aburridas, divertidas o brillantes. Del “efecto CSI” al “efecto Masterchef”, las redes también influyen en transmitir la imagen de algunos colectivos profesionales, orientando las decisiones de muchos estudiantes sobre su carrera profesional y afectando a su empleabilidad. Este trabajo tiene un doble objetivo: 1) analizar los estereotipos que el estudiantado universitario tiene sobre una profesión en particular y 2) cómo se puede mejorar desde la universidad la imagen estereotipada de esa profesión. Mediante una muestra de 179 estudiantes, se ha realizado una encuesta antes y después de una actividad extracurricular en la que se ha invitado al estudiantado a experimentar una jornada laboral en un equipo de auditoría con la intención de acercar el trabajo diario de los auditores a los estudiantes, utilizando para ello un cuestionario de 48 estereotipos. Los resultados obtenidos muestran que el contacto con la realidad profesional reduce los estereotipos negativos, tanto de la profesión como de los profesionales, corroborando la efectividad de las medidas de acercamiento, comunicación y transparencia en la lucha contra estereotipos negativos. Las conclusiones de este estudio son especialmente relevantes para una profesión de interés público, cuya aceptación social descansa en su reputación y legitimidadPopular media label some professions as dull, enjoyable or brilliant. From the “CSI effect” to the “Masterchef effect”, social media influence the transmission of the image of certain professional groups, guiding many students’ career decisions and affecting their employability. The aims of this paper are twofold: 1) to analyze the stereotypes that undergraduates have about a profession, and 2) how the stereotypical image of a profession can be improved while studying at university. Using a sample of 179 students, a survey was carried out before and after an extracurricular activity in which students were invited to experience a real working day as part of an audit team, that was intended to bring the auditors' daily work closer to the students, using a questionnaire of 48 stereotypes. The obtained results show a clear reduction in negative stereotypes due to real contact with professionals, both for the profession and for professionals’ perceptions. This work shows how contact with the profession improves students’ perception, corroborating the effectiveness of different measures in overcoming stereotypes. The conclusions of this study are particularly relevant for auditing as a public interest profession, whose social acceptance rests on its reputation and legitimac

The benefits of providing contact with practitioners in round table forums: Undergraduate student perception of the experience

The aim of this paper is to analyse university students’ perceptions about the role of auditors presenting some ‘hot topics’ as a part of an extra-curricular activity at the university. In particular, we want to test (1) the perception undergraduate students have of those auditing real-life focused activities and (2) the factors that affect this perception in undergraduates. This paper evidences, through a survey with 388 students, the validity of professional experience activities in order to encourage undergraduates’ employability in auditing and accounting firms from the beginning of their studies. Implications for stakeholders are also presented

Imaging findings of multisystem inflammatory syndrome in children associated with COVID-19

[Background] A hyperinflammatory immune-mediated shock syndrome has been recognised in children exposed to the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), the virus that causes coronavirus disease 2019 (COVID-19).[Objective] To describe typical imaging findings in children with multisystem inflammatory syndrome associated with COVID-19.[Materials and methods] During the first wave of the COVID-19 pandemic, imaging studies and clinical data from children treated for multisystem inflammatory syndrome were collected from multiple centres. Standardised case templates including demographic, biochemical and imaging information were completed by participating centres and reviewed by paediatric radiologists and paediatricians.[Results] We included 37 children (21 boys; median age 8.0 years). Polymerase chain reaction (PCR) testing was positive for SARS-CoV-2 in 15/37 (41%) children and immunoglobulins in 13/19 children (68%). Common clinical presentations were fever (100%), abdominal pain (68%), rash (54%), conjunctivitis (38%) and cough (32%). Thirty-three children (89%) showed laboratory or imaging findings of cardiac involvement. Thirty of the 37 children (81%) required admission to the intensive care unit, with good recovery in all cases. Chest radiographs demonstrated cardiomegaly in 54% and signs of pulmonary venous hypertension/congestion in 73%. The most common chest CT abnormalities were ground-glass and interstitial opacities (83%), airspace consolidation (58%), pleural effusion (58%) and bronchial wall thickening (42%). Echocardiography revealed impaired cardiac function in half of cases (51%) and coronary artery abnormalities in 14%. Cardiac MRI showed myocardial oedema in 58%, pericardial effusion in 42% and decreased left ventricular function in 25%. Twenty children required imaging for abdominal symptoms, the commonest abnormalities being free fluid (71%) and terminal ileum wall thickening (57%). Twelve children underwent brain imaging, showing abnormalities in two cases.[Conclusion] Children with multisystem inflammatory syndrome showed pulmonary, cardiac, abdominal and brain imaging findings, reflecting the multisystem inflammatory disease. Awareness of the imaging features of this disease is important for early diagnosis and treatment.Peer reviewe

The cultural dimension in spanish as a foreign language textbooks published in buenos aires, argentina (2002-2017)

RESUMEN: El objetivo del presente trabajo final de máster es examinar el modo en que la competencia intercultural y la dimensión cultural son abordadas en manuales de español como lengua segunda y extranjera (ELE). El trabajo conlleva un análisis descriptivo y cualitativo de los contenidos culturales y de las aptitudes y habilidades presentes en cuatro manuales de nivel elemental editados en Buenos Aires. La revisión de los libros indica que los contenidos culturales no están representados en una proporción considerable y la mayor parte de ellos se centran en Argentina y su capital. El total de las muestras lingüísticas son representativas de la variedad local.ABSTRACT: The aim of this Master Final Work is to examine how intercultural competence and cultural dimension are approached in Spanish as a Second and Foreign Language textbooks. This work follows a descriptive and qualitative analysis of cultural contents, attitudes and abilities found on four elementary level textbooks printed in Buenos Aires. The review of the books highlights that cultural contents are not represented in a considerable proportion and that most part of them are centered on Argentina and its capital, as the total of linguistic samples are representative of the local variety.Máster en Aprendizaje y Enseñanza de Segundas Lenguas / Second Language Learning and Teachin

Exploring auditors’ stereotypes: the perspective of undergraduate students

We report the results of a study that examines university students’ perceptions about the public image of auditors through their stereotypes and their changes in attitudes after an extra-curricular activity with professionals, sponsored by a well-known and prestigious professional organisation of auditors in Spain. In our experimental study, we examine whether real life contact for students is a way to change their stereotypes on the auditing profession. Participants completed a preliminary and also a post-survey, both pen-and-paper, in order to analyse the students’ final impressions and the evolution of their perception of auditors’ stereotypes. Both surveys were divided in three different sections: demographic data, general perceptions towards the activity, and 30 questions with regard to the perceptions of an average auditor compared to an average individual. Results indicate that, indeed, the activity changed the students’ view to consider auditors as more warm, more available to work in teams, more modest, more tender-minded, and less impulsive

Exploración de los estereotipos de los auditores: la perspectiva de los estudiantes universitarios

We report the results of a study that examines university students’ perceptions about the public image of auditors through their stereotypes and their changes in attitudes after an extra-curricular activity with professionals, sponsored by a well-known and prestigious professional organisation of auditors in Spain. In our experimental study, we examine whether real life contact for students is a way to change their stereotypes on the auditing profession. Participants completed a preliminary and also a post-survey, both pen-and-paper, in order to analyse the students’ final impressions and the evolution of their perception of auditors’ stereotypes. Both surveys were divided in three different sections: demographic data, general perceptions towards the activity, and 30 questions with regard to the perceptions of an average auditor compared to an average individual. Results indicate that, indeed, the activity changed the students’ view to consider auditors as more warm, more available to work in teams, more modest, more tender-minded, and less impulsive.En este artículo se presentan los resultados de un estudio que examina la percepción que los estudiantes universitarios tienen de la imagen pública de los auditores a través de sus estereotipos, y su evolución tras la realización de una actividad extracurricular patrocinada por la Agrupación Territorial 1. a , una agrupación profesional de auditores muy conocida y prestigiosa en España. En este estudio se examina si el contacto directo de los estudiantes con los profesionales es una manera de cambiar el estereotipo de los estudiantes hacia la profesión auditora. Los participantes en el estudio completaron un cuestionario preliminar en papel antes y otro después de realizar la actividad, con la finalidad de analizar sus impresiones sobre la actividad y la evolución de sus percepciones sobre la profesión. Ambos cuestionarios se dividieron en 3 secciones: datos demográficos, percepción general de la actividad y 30 preguntas sobre la percepción de un auditor genérico comparado con un individuo genérico. Los resultados obtenidos indican que la actividad cambió la opinión de los estudiantes que pasaron a considerar a los profesionales más amigables y cercanos, más dispuestos a trabajar en grupo, humildes, comprensivos y menos impulsivos

Professional contacts and the decision to become an auditor. An analysis using linkedIn

This is an Accepted Manuscript version of the following article, accepted for publication in Accounting Education (2022). It is deposited under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any wayThis paper aims to analyse how contact with professional auditors influences undergraduates’ career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were selected by a professional body to shadow an audit team for a workday. A pre-post survey was conducted with the participants of the activity to analyse their perceptions. Some years later, their LinkedIn profiles were checked to determine whether the alumni work or have been working in the auditing industry. The survey responses were linked to the employment history that the former participants have posted on LinkedIn. Our results corroborate the effectiveness of contacts with auditors that improve participants’ perceptions about their intention to become an auditor and consideration of auditing as a public interest profession. Thus, negative perceptions of auditors could be minimised with greater understanding of the jo

De la crítica al apoyo: La Nueva Provincia ante el primer peronismo. Un análisis en torno al 17 de Octubre.

En la presente tesina se aborda el posicionamiento político del diario “La Nueva Provincia” de Bahía Blanca, durante el primer peronismo (1945-1955), a partir del análisis del tratamiento dado al 17 de octubre, fecha emblemática dentro del imaginario político peronista. Entendiendo al diario como actor político, consideramos que el matutino exhibió una postura que se sucedió desde la crítica inicial al apoyo forzado. Su trayectoria política debe ser interpretada en el marco de las transformaciones producidas durante el período, a la vez que en relación con otros actores del sistema. Posicionamiento que se manifiesta en el discurso y en el tratamiento dado a la temática.Fil: Navallas, María Mercedes. Universidad Nacional del Sur. Departamento de Humanidades; Argentina