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Role Contradictions Between Consultans of Accountant Services And Public Accountant

Santi, Fitriana and Anggraeni, Ary Yunita (2019) Role Contradictions Between Consultans of Accountant Services And Public Accountant. Jurnal Keberlanjutan Universitas Pamulang, 4 (2). pp. 1218-1228. ISSN 2528-5599

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The Office of Accountant Services is an accounting services office that is
allowed to provide management services, taxation and assurance service. The
thing that distinguishesbetween KJA and KAP is where the Public Accountant
Office is allowed to provide assurance and audit services. In practice there
was a dualism of work where the services provided by KJA could also be
provided by KAP. While the services provided by KAP cannot be provided by
KJA. This is what results in the intersection of interests between KAP and KJA.
The reason for the struggle for market share is also their basis for fighting over
clients. If thiscontinues, they are not impossible to not focus on the quality of
services provided. The writing of this article explains the intersection between
these two accounting service offices.Where there is a mental accounting theory
that is the background of the dispute between these two service offices.

Item Type: Article
Additional Information: Santi Fitriana NIDN: 0728079103
Uncontrolled Keywords: KJA, KAP and Mental
Subjects: B Philosophy. Psychology. Religion > BJ Ethics
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Rita Juliani
Date Deposited: 17 Jun 2020 03:54
Last Modified: 17 Jun 2020 03:54

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