Annotated Bibliography

Name: Agbolade Omodolapo

Course director: Professor Stephen E. Bosanac
Tutorial leader: Isabel Sousa
Course Name: Sosc 1510-The Future of Work
Tutorial 03
18th June 2012

Abstract
This annotated bibliography assessed 5 sources on the job accountancy, each of
these article gives an insight on the positives and negatives on what it means to be an
accountant. These articles are; Sociological Perspectives on Modern Accountancy by
Forgarty, Timothy J, Accountancy and The Gendered Division of Labour by Anne loft,
Specific Oral Communication Skills Desired in New Accountancy Graduates by Gray,
Elizabeth F, Ethical Judgment on Selected Accounting Issues by Keith G. Stanga. ,
Richard A. Turpen, Occupational Outlook Handbook, Accountants and Auditor by US
Department of labour. Generally these articles provided issues that a graduate might face
when he or she starts practicing, and some assessed some of the skills that a graduate
would require as a practicing accountant, and what the job entails, the working
environment and the salary made yearly.
The authors of these articles used case study, questionnaires, research, data
analysis, book review provide readers with a depth analysis on the topics that was
researched. The result of this annotated bibliography is to provide readers with an insight
on what it means to be an accountant. The authors entire conclusion, is to make future
accountants aware of the positives and negatives of the job, in other to be prepared for
workforce environment.

Gray, Elizabeth F. (2010). Specific Oral Communication Skills Desired in New

Accountancy Graduates Business Communication Quarterly 73: 40-67
(http://bit.ly/MIUWWx).
Social Location
Authors name: Elizabeth Gray, her area of research interest includes
communication apprehension competencies at tertiary level, and written oral
communication demand in scientific and business workplaces. She has also undertaken
research in nineteenth-century on women's poetry and journalism. She has also written a
book on Victorian womens poetry, and has recently completed a book project on
womens journalism in the nineteenth century.
This article assesses international research findings, that accountancy graduates
often begin their careers with inadequate oral communication skills. The article describes
a research project the importance of 27 oral communication skills for students intending
to begin an accountancy career in New Zealand as perceived in by charted accountancy
professionals. She noted that Practitioners and professionals associations as well as
academics are conscious of this need.
The article seek to investigate the importance of oral communication skills for
students intending to begin an accountancy career in New Zealand, and to determine what
specific skills are required like; listening skills, collegial communication skills, client
communication with management, general audience analysis skills. She concluded that
many accounting graduates in New Zealand entering the Work place would need to
posses oral communication skills to enter the work force. She said that while the study
focused its analysis on the New Zealand accountancy environment, it could also have a
global relevance

The author supported her research by doing some research also with the use of
questionnaire, data analysis research, and discussions with charted accountancy
professionals. She was thorough with her analysis, and she made it easy for readers to
understand her analysis.
It is very obvious that Elizabeth Gray knows a lot about oral communication,
because that is her field of research, this article helps understand that, understanding the
financial part of accountancy is not the only part I need to enter the work force, I also
have posses oral communication skills if I want to practice internationally.

Forgarty, Timothy J. (1994) Sociological Perspectives on Modern Accountancy. Work

and Occupations
21. 2
: 240-241. (http://bit.ly/L4Sbop)
Social location
Author s name: Forgarty, Timothy J. Education level: Ph.D., Professor,
Department of Accountancy, He has published over two hundred articles on a wide
variety of topics. His research interests include accounting education, the sociology of
business organizations, and the regulation of profession.
This article assesses the sociological perspective on modern accountancy by
reviewing the first chapter on the book, Work and Occupations by Roselender. The
article provides and an overview of what accountancy is about for those who are familiar
and with accountancy and those who are not. The author provides depth analysis of the
work of an accountant in United Kingdom, although it can also be compared and
contrasted with other culture; he said that accountancy reflects specific national ands
cultural characteristics. He also assesses that major strength of the text, which is the
consistent and penetrating treatment of the stratification of the profession. The author
questions Roselenders view of accountancy, and he says can be faulted for failing to
adequately capture force within profession as they relate to external parties.
The author used the method of analyzing the first chapter of the book, Work and
Occupation to evaluate accountancy from sociological standpoint.
This article provided an insight on what accountancy is about; from the view of a
United Kingdom accountant, and it also help me understand how accounting can relate to
other profession. I like this article because it relates to everyone, not just those who are
aware of what accounting is about.

Keith G. Stanga. , Richard A. Turpen. (1991). Ethical Judgment on Selected

Accounting Issues: An Empirical Study. Journal of Business Ethics 10: 739-747.
(http://bit.ly/MhLid5).
Social location
Author name 1: Keith G. Stanga, Education level: Ph.D. in accounting, his
primary teaching interest is in financial accounting and reporting and his research interest
are needs for making decisions accounting methods professional ethics. He is a
publishing author of several accounting textbooks like Intermediate Accounting, 5th
edition. Author name 2: Richard A. Turpen, Education level: Ph.D. in accounting and
statistics, his teaching interests are in financial accounting and auditing ethics. Honors
and awards: Recipient, 1982-1983 American Accounting Association Fellowship.
The authors based their research by investigating the result made by accounting
majors when confronted with selected ethical dilemmas that pertain to accounting. They
investigated five cases involving a specific ethical dilemma that a practicing accountant
might face, and were administered to 151 accounting major (males-67; females -84).
Some of the cases dealt with using confidential inside information to potentially make
million of dollars illegally by trading in the common stock of a company targeted for
takeover, another case dealt with accepting $25000cash payment in exchange for
selecting a company as an outside contractor to perform maintenance work.
The result of the investigation made the authors conclude that majority of the
accounting majors who participated in the study would not engage in unethical behavior.
However, the results do not support the existence of gender difference in ethical
judgments. They concluded that women see moral requirement as related to the needs of

others in a particular context, and men tend to view moral issues primarily consisting of
rights and obligations, and they attribute great importance to the concepts of and
impartiality.
The authors analyze the ethical dilemma by drawing on descriptive statistics for
the demographic data, summary of the ethical judgment survey that was administered to
the participants. The author considered the difference in the gender when concluding their
research.
This article provides an insight for me on the kind of ethical problems that I might
face when I start practicing. With clear evidence of their credentials, it is obvious that
both authors are very knowledgeable on ethical problems in accounting. I also like the
way the authors did not generalize their result, they considered the gender effect on the
result.

Loft, Anne. (1992). Accountancy and The Gendered Division of Labour: A Review
Essay. Accounting Organizations and Society 17: 367-378. (http://bit.ly/NIMrAt).
Social location
Authors name: Anne loft Education level: Ph. D in accounting her specialties is
researching global audit regulation; she schooled University of Manchester and London
business school. She is currently teaching accounting at Lund University.
This article assesses the relevance of some of the recent gender literature to
accountancy. It also reviews how professional accountants are not the only people
working in the accountancy function, that there are large numbers of clerks and assistants
employees, she said that these occupations have became largely womens work. The role
of this article is to enrich our understanding of the development of the accountancy
profession, and the same time make a contribution to our understanding of the gendering
occupations.
She assesses how hard it is for women to move from junior employees to senior
audit team, she used her personal experience explain how hard it was for her as woman to
enter the male world of accountancy. She said that became aware of the gender division
of labour; for not only did the accountants (male) the she visited consider it odd to have a
female auditor, so did the secretaries and clerks. The article questions the division of
labour: what jobs women do, why they end up doing them.
The author used research, interviews of 15-20 graduates, review of books and
statistics to and personal experiences explain gender literature to accountancy. She
concluded that it is important to examine the position of women in the whole of
accountancy function not just professional accountancy. She also concluded that gender

tends to be ignored in studies of accountancy, and that gender needs to inform work on
accountancy.
The article helps prepare me, about the gender division of labour that might I face
when I start practicing, though it doesnt provide solutions on how to help me mitigate
the issues, it gives wealth of information so that I can be aware of issue I might face in
the course of my career. This article, also links to some of the topics that we have been
discussing for the past few weeks about discrimination of women in the work place,
especially on professional jobs.

U.S. Department of labour. (2012-13) Occupational Outlook Handbook, Accountants and

Auditors. (http://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm).
The Bureau of labour statistics provides a quick fact what an accountant and
auditors do, it reviewed what an accountant does; Accountants and auditors, prepare and
examine financial records. They ensure that financial records are accurate and that taxes
are paid properly and on time. Accountants and auditors assess financial operations and
work to help ensure that organizations run efficiently. The occupational outlook
handbook also provided the environment that an accountant works in, it says that most
accountant works full time about 40 hours per week and they make up to $29.66 per hour
and $61,690 per year.
The handbook also provided the entry education level that is required to become
an accountant, which is a bachelors degree in accounting or a related field. Certification
within a specific field of accounting improves job prospects an example is to become
certified public accountants (CPAS). The occupational handbook also assessed that
employment of accountants and auditors is expected to grow 16 percent from 2010 to
2020, about as fast as the average for all occupations. Demand for thorough financial
documentation is expected to increase in response to recent financial crises and
subsequent financial regulations. The handbook also advices that work experience is
important for getting a job and most states require experience before an accountant can
apply for a CPA license
This handbook give an insight on what accountant is about, it also provides me
with information I would need in other to become an account, it says some employees
prefer to hire applicant who have a masters degree, so now I have an understanding on

what to do after I finish my undergraduate degree. Most of the information that was
provided by the Occupational Outlook Handbook helps prepare anyone that ones to
become an accountant in United States. However the information can also be related to
Canadian policy, if I choose to stay in Canada to practice.