The role of mentoring professional accountants: a global perspective

Article Abstract:

Keywords: Mentoring, International business, Accountants, Human resource development, Organizational learning A key element of international competitiveness is the ability to utilize the unique knowledge, and skills of an increasingly diverse workforce. This paper reviews the mentoring literature and develops a framework for examining global mentoring. In this model, mentoring is considered to be an essential element of an international assignment for public accountants. Domestic research has suggested that usefulness of developing international mentoring be considered for both horizontal and vertical mentoring relationships. Implications of international mentoring for diversity and crosscultural challenges in today's global environment are also discussed.

United States, Finance

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The role of mentoring professional accountants: a global perspective

Article Abstract:

Existing literature on international human resources and career management hardly deal with their mentoring aspects although mentoring has been a subject of research since 1969. The implications of diversity on an international scale for human resource management has received little attention from scholars. The need to grasp these issues is aptly reflected in the case of US accountants working in Eastern Europe. A study was therefore conducted to furnish an international perspective to the growing body of literature on mentoring accounting professionals.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Business Personnel Management, Employee Training, Career Planning, Employee Problems & Counseling, Management, International aspects, Human resource management, Accountants, Career development, Mentors, Mentoring, Employee counseling, Counseling, Workplace multiculturalism, Workplace diversity, Human resource management )

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An application of control system to cost variance analysis

Article Abstract:

Fuzzy set theory is applied in a cost variance analysis setting. The technique accounted for the inherent ambiguity and uncertainty involved in the analysis. The fuzzy system also allows applications across various settings because of its ability to adapt to different environments. This ability likewise helps fuzzy systems emulate decision-making of an individual against a conventional expert system setting.

Methods, Fuzzy logic, Cost benefit analysis, Analysis of variance, Set theory, Fuzzy sets, Fuzzy systems

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