Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: The stratification of academic accounting in the USA: a theoretical and empirical evaluation of institutional reproduction 
Abstract:
  Academic accounting units at universities possess varying degrees of
 social esteem. The maintenance of relative position requires continuous
 efforts of reproduction. Using Bourdieu's theoretical analysis, this paper
 hypothesizes institutional positioning as a function of cultural, economic
 and symbolic capital possessed by these institutions of higher education.
 Operationalizing the hierarchy of universities in the USA according to
 their results in the academic labour market, the results suggest that
 reproduction occurs directly based on cultural capital (research
 productivity) and indirectly based on economic capital (unit size) and
 symbolic capital (university reputation). 
Journal: Accounting Education 
Pages: 3-20 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: Universities, Stratification, Institutional Reproduction, Institutional Research, Academic, Labour Markets, 
X-DOI: 10.1080/096392898331270 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331270 
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:3-20




Template-Type: ReDIF-Article 1.0
Author-Name: Dieter Fink 
Author-X-Name-First: Dieter 
Author-X-Name-Last: Fink 
Title: Advanced information systems auditing: a case study in course design and evaluation 
Abstract:
  This paper discusses the approach adopted by the author in designing a
 graduate Information Systems auditing course at the Australian National
 University. First the paper identifies the environment in which the course
 operated, the resources available to it and the objectives to be achieved.
 Particular recognition is given to the pervasive effects of diverse and
 complex Information Technology on auditing. Next, the teaching components
 consisting of topics, mode of instruction and grading are outlined.
 General Systems Theory (GST) provided the hallmarks for identifying the
 range of topics for the course. As part of its evaluation, the course was
 compared with advanced IS auditing courses at other universities, both in
 Australia and Northern America. Students in Australian courses appear to
 have spent more time on cases and problems and in computer laboratories
 and less time on the computer audit process than students in the
 USA/Canada. Recommendations for the Australian National University course
 are that more time could be spent on cases and problems in tutorials and
 in computer laboratories. 
Journal: Accounting Education 
Pages: 21-34 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: Information Systems Auditing, Audit Education, Course Design, 
X-DOI: 10.1080/096392898331289 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331289 
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:21-34




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Meuwissen 
Author-X-Name-First: Roger 
Author-X-Name-Last: Meuwissen 
Title: Career advancement in audit firms: an empirical study of university-educated and non university-educated Dutch auditors 
Abstract:
  This study examines factors which affect the career advancement of
 university-educated as well as non university-educated Dutch auditors.
 Career advancement is measured in terms of promotion to partner and
 promotion velocity. The explanatory variables are education, age at
 qualification, audit firm size and change of audit firm. The findings,
 based on data obtained from the membership lists of the Dutch professional
 body of auditors, indicate that university-educated auditors are more
 likely to become partners and advance faster towards partnership. However,
 the findings also show that greater age at qualification decreases the
 probability of progressing to partnership. Since university graduates
 qualify at an earlier age, the main reason behind the enhanced performance
 of university educated auditors appears to be their more rapid advancement
 towards qualification as auditors. Furthermore, promotion velocity is
 positively related to age at qualification and is negatively related to
 audit firm size and change of audit firm. Also, auditors of large firms or
 auditors who change audit firm have a lower probability of attaining
 partnership. The findings further indicated that universityeducated
 auditors, as compared to non university-educated auditors, are more likely
 to leave the audit firm and at an earlier stage if they cannot attain a
 partnership. 
Journal: Accounting Education 
Pages: 35-50 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: Career Advancement, Auditor Education, 
X-DOI: 10.1080/096392898331298 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331298 
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:35-50




Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Mabey 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Mabey 
Author-Name: Paul Topham 
Author-X-Name-First: Paul 
Author-X-Name-Last: Topham 
Author-Name: G. Roland Kaye 
Author-X-Name-First: G. Roland 
Author-X-Name-Last: Kaye 
Title: Computer-based courseware: a comparative review of the learner's experience 
Abstract:
  A number of classifications have been developed for computer-mediated
 learning for accountants. In this paper a novel approach is taken by
 paying less attention to the content and more to the learner experience of
 such courses, and specifically their degree of control over the learning
 process. A framework is described for helping those with the
 responsibility for identifying and selecting computer-mediated learning
 courseware for accounting, finance and management training. The framework
 is based on the concept of making explicit the educational design of the
 learning programme and using this as an important criterion for choosing
 the most appropriate computermediated environment. 
Journal: Accounting Education 
Pages: 51-64 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: Computer-mediated Courseware, Management Learning, Educational Design, 
X-DOI: 10.1080/096392898331306 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331306 
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:51-64




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Alastair Anderson 
Author-X-Name-First: Alastair 
Author-X-Name-Last: Anderson 
Title: Study mode, general ability and performance in accounting: a research note 
Abstract:
  An increasing number of Australian students do not follow the traditional
 path from secondary school to university. The primary purpose of this
 paper is to assess the effect different entry paths to tertiary education
 have on performance in a second year management accounting course. A
 secondary purpose was to assess the effect of other features of students
 background on performance. Background factors selected on the basis of a
 literature review were prior study of accounting, general ability,
 language, gender and study mode (full-time or part-time). The findings are
 that part-time students perform better than full-time students. In
 addition entry qualifications together with general ability explained
 performance in second year management accounting. The prior study of
 accounting at secondary school, gender and language background had no
 significant effect on performance. These findings have implications for
 selection processes and teaching practice in undergraduate accounting
 education. 
Journal: Accounting Education 
Pages: 65-73 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: Management Accounting, Tertiary Pathways, Prior Accounting Study, General, Ability, Gender, Study Mode, Language, 
X-DOI: 10.1080/096392898331315 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331315 
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:65-73




Template-Type: ReDIF-Article 1.0
Author-Name: John Laidler 
Author-X-Name-First: John 
Author-X-Name-Last: Laidler 
Author-Name: Simon Pallett 
Author-X-Name-First: Simon 
Author-X-Name-Last: Pallett 
Title: International accounting; a review of books available to supportUK courses: a teaching note 
Abstract:
  This teaching note provides guidance on the choice of textbooks to
 lecturers new to international accounting (IA) and offering IA modules in
 UK higher education. This evaluation of 10 books is made in the context of
 considerations about the nature of IA as an academic discipline. The paper
 therefore starts with an examination of what IA is and why it is taught,
 before moving on to an evaluation of the books. Our conclusions are that
 the books tend to lack clear focus and theoretical rigour, although in
 doing so they reflect broader problems about how IA is taught. 
Journal: Accounting Education 
Pages: 75-86 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: International Accounting, Book Review, 
X-DOI: 10.1080/096392898331324 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331324 
File-Format: text/html
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:75-86




Template-Type: ReDIF-Article 1.0
Author-Name: Gloria Agyemang 
Author-X-Name-First: Gloria 
Author-X-Name-Last: Agyemang 
Author-Name: Jeffrey Unerman 
Author-X-Name-First: Jeffrey 
Author-X-Name-Last: Unerman 
Title: Personal skills development and first year undergraduate accounting education: a teaching note 
Abstract:
  There is a growing awareness of the need to develop a broad range of
 competencies in accounting undergraduates. In recognition of this, Thames
 Valley University developed an accounting biased Personal Skills
 Development (PSD) module to run alongside the first year introductory
 module in accounting. This note summarises the characteristics of the PSD
 module and some of the students views on its effectiveness. It also
 briefly looks at the possible impact of taking the PSD module on students
 performance in the introductory module in accounting. 
Journal: Accounting Education 
Pages: 87-92 
Issue: 1 
Volume: 7 
Year: 1998 
Keywords: Study Skills, Life Skills, Competencies, 
X-DOI: 10.1080/096392898331333 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331333 
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Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:87-92




Template-Type: ReDIF-Article 1.0
Author-Name: Susan Richardson 
Author-X-Name-First: Susan 
Author-X-Name-Last: Richardson 
Author-Name: Catherine Blakeney 
Author-X-Name-First: Catherine 
Author-X-Name-Last: Blakeney 
Title: The undergraduate placement system: an empirical study 
Abstract:
  Proponents of sandwich degree courses for undergraduate accounting
 students suggest that a number of benefits can accrue from the students'
 placement year. This paper reports on empirical research which supports
 this view. However, the data, which was mainly gathered ethnographically,
 also suggests that the potential benefits may be achieved in unexpected
 (to the student and the university) ways and in unexpected contexts. A
 cybernetic model is utilized as a theoretical framework to demonstrate the
 control processes of the placement system and to demonstrate how control
 mechanisms operated for one particular placement student. From this
 specific focus the paper seeks to provide a deeper understanding of the
 placement system and the processes which take place. The paper also
 responds to calls from those academics interested in understanding the
 nature of control in organizations, for researchers to undertake empirical
 studies in organizational contexts. The authors make a number of
 recommendations for amendment to the controlling mechanisms of the
 placement system featured in the study and suggest that these
 recommendations may be useful to other operators of placement systems. 
Journal: Accounting Education 
Pages: 101-121 
Issue: 2 
Volume: 7 
Year: 1998 
Keywords: Placements, Control, Managerial Behaviour, Cybernetics, Ethnography, 
X-DOI: 10.1080/096392898331207 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331207 
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Handle: RePEc:taf:accted:v:7:y:1998:i:2:p:101-121




Template-Type: ReDIF-Article 1.0
Author-Name: Reva Berman Brown 
Author-X-Name-First: Reva Berman 
Author-X-Name-Last: Brown 
Author-Name: Sean Mccartney 
Author-X-Name-First: Sean 
Author-X-Name-Last: Mccartney 
Title: Using reflections in postgraduate accounting education 
Abstract:
  Reflection on learning (both on content and process), and on the
 knowledge resulting from that learning, provides many benefits. The chief
 of these, in the context of thinking about, and within, accounting as
 practice and academic discipline, is that reflection can help us to turn
 experience into knowledge. A common complaint and regret of practising
 accountants is that they have so little time to reflect on their
 organizational actions. The accent on the learning organization has
 highlighted the complex inter-relationship between knowledge, learning,
 thinking, reflection and action. And in the new organizational atmosphere
 which encourages learning, knowledge and informed action, it can seem that
 thinking and reflection are sometimes only nodded to in passing. Using the
 experience of practising managers who are also part-time management
 students, and focusing on their accounting and finance module, the paper
 adopts an approach which combines theoretical insights, philosophical
 aspects and empirical materials to consider the part played by reflection
 in the cognitive processes which encompass thinking in organizations. The
 paper speculates on the double meaning of 'reflection'- to think about and
 a mirroring- and considers how each of these meanings impacts upon what
 goes on in the two organizational settings concerned- the reflecting
 manager's workplace and place of study. 
Journal: Accounting Education 
Pages: 123-137 
Issue: 2 
Volume: 7 
Year: 1998 
Keywords: Reflections, Postgraduate Accounting Education, Knowledge, 
X-DOI: 10.1080/096392898331216 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331216 
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Handle: RePEc:taf:accted:v:7:y:1998:i:2:p:123-137




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Tanner 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Tanner 
Author-Name: Tim Lindquist 
Author-X-Name-First: Tim 
Author-X-Name-Last: Lindquist 
Title: TEACHING RESOURCE Using MONOPOLY TM and Teams-GamesTournaments in accounting education: a cooperative learning teaching resource 
Abstract:
  A three-week financial accounting simulation was conducted using
 university accounting majors (n=36) in one section of a junior-level
 financial reporting issues course. The curriculum involved using the board
 game Monopoly as a teaching resource in cooperative learning teams.
 Findings indicate students' attitudes toward financial accounting and
 learning, mutual concern for fellow students and perceived achievement
 were very positive upon completion of this cooperative learning exercise.
 Additionally, gender and student ability were found to impact the level of
 some measures of student attitudes and perceived achievement. 
Journal: Accounting Education 
Pages: 139-162 
Issue: 2 
Volume: 7 
Year: 1998 
Keywords: Cooperative Learning, Teams-games-tournaments, Accounting Education, Monopoly, Practice Set, Teaching Resource, 
X-DOI: 10.1080/096392898331225 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331225 
File-Format: text/html
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Handle: RePEc:taf:accted:v:7:y:1998:i:2:p:139-162




Template-Type: ReDIF-Article 1.0
Author-Name: Patricia Addison 
Author-X-Name-First: Patricia 
Author-X-Name-Last: Addison 
Author-Name: Russell Waugh 
Author-X-Name-First: Russell 
Author-X-Name-Last: Waugh 
Title: RESEARCH NOTE Accountants' attitudes to extending accounting degrees to four years: a research note 
Abstract:
  A proposal to extend existing three year accounting degrees at
 universities in Australia to four years, proposed and supported by the
 accounting profession of Australia, is controversial. The Australian
 government will not pay for a fourth year and there is public criticism of
 the training of accountants. This study investigates the attitudes,
 feelings and behaviour intentions of 583 practitioner accountants in
 Perth, Western Australia, and their views about three important aspects of
 the proposed change. It shows that practitioner accountants belonging to
 the profession are split about the value of implementing the change. 
Journal: Accounting Education 
Pages: 163-169 
Issue: 2 
Volume: 7 
Year: 1998 
Keywords: Accounting, Change, University, Education, 
X-DOI: 10.1080/096392898331234 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331234 
File-Format: text/html
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Handle: RePEc:taf:accted:v:7:y:1998:i:2:p:163-169




Template-Type: ReDIF-Article 1.0
Author-Name: Jean Keddie 
Author-X-Name-First: Jean 
Author-X-Name-Last: Keddie 
Author-Name: Eileen Trotter 
Author-X-Name-First: Eileen 
Author-X-Name-Last: Trotter 
Title: TEACHING NOTE Promoting participation-breathing new life into the old technology of a traditional tutorial: a teaching note 
Abstract:
  This note is an outline of our experience and a reflection on the lessons
 learned, when innovative teaching and learning methods were used to
 encourage participation in traditional tutorial classes. We hope that, by
 communicating our experience, readers will be encouraged to explore the
 identified approaches in their own courses. The problem of students' lack
 of participation in tutorials has long been recognized by staff and
 students. This problem is further exacerbated by the external factors of
 increased student numbers and more vocal employer opinions on graduates'
 lack of personal transferable skills. Three problems were identified as
 possible reasons for students' non participation in tutorials: dominance
 by one or a few students; students not forming a cohesive group; too many
 students in a tutorial. Strategies for dealing with these problems are
 detailed together with the results of our experience and conclusion on the
 success of each technique. The general conclusion is that it is possible
 to breath new life into old technology. Students can be encouraged to
 participate in a traditional tutorial by utilizing innovative teaching and
 learning strategies. We hope readers will learn from our experience and be
 encouraged to incorporate some of the strategies in their courses. 
Journal: Accounting Education 
Pages: 171-181 
Issue: 2 
Volume: 7 
Year: 1998 
Keywords: Innovative Teaching, Learning, Personal Transfer Skills, Promoting Participation, Tutorials, 
X-DOI: 10.1080/096392898331243 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331243 
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Handle: RePEc:taf:accted:v:7:y:1998:i:2:p:171-181




Template-Type: ReDIF-Article 1.0
Author-Name: D. Larry Crumbley 
Author-X-Name-First: D. Larry 
Author-X-Name-Last: Crumbley 
Author-Name: Katherine Smith 
Author-X-Name-First: Katherine 
Author-X-Name-Last: Smith 
Author-Name: L. Murphy Smith 
Author-X-Name-First: L. Murphy 
Author-X-Name-Last: Smith 
Title: TEACHING NOTE Educational novels and student role-playing: a teaching note 
Abstract:
  Educational novels and student role-playing can be used in some
 accounting classes to present technical information in a way which
 facilitates learning and infuses student enthusiasm. The purpose of this
 Note is to briefly relate the following: (1) the authors' experiences in
 using educational novels and student role-playing, (2) the means by which
 they can be implemented as an instructional tool, and (3) the perceptions
 of students, educators, and others such as professional journal editors.
 Use of educational novels and student role-playing as teaching devices
 have the following goals: 1. to reinforce and expand the student's
 knowledge of the subject matter; 2. to enhance the student's image of the
 accounting field; 3. to present current accounting issues, such as ethics;
 4. to improve the student's interpersonal and teamwork skills; 5. to
 improve the student's written and oral communication skills; and 6. to
 make class attendance more enjoyable and educational. To give the reader
 an idea of what topics may be covered in an educational novel, a partial
 index from one such novel is provided. The details of the student
 role-playing assignment are given in a form which can be taken directly
 from this Teaching Note and distributed to students. Both of these
 teaching devices are relatively simple to implement and have produced
 positive feedback from both students and accounting educators who have
 used them. 
Journal: Accounting Education 
Pages: 183-191 
Issue: 2 
Volume: 7 
Year: 1998 
Keywords: Educational Novels, Scenario Principle, Role-playing, Innovative Pedagogy, 
X-DOI: 10.1080/096392898331252 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331252 
File-Format: text/html
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Handle: RePEc:taf:accted:v:7:y:1998:i:2:p:183-191




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Inglis 
Author-X-Name-First: Robert 
Author-X-Name-Last: Inglis 
Author-Name: Gloria Dall'Alba 
Author-X-Name-First: Gloria 
Author-X-Name-Last: Dall'Alba 
Title: The re-design of a Management Accounting course based upon principles for improving the quality of teaching and learning 
Abstract:
  On the basis of an evaluation of an introductory Management Accounting
 subject and in the context of the changing business environment, staff
 teaching Management Accounting saw a need to reconsider the course
 programme. The focus of this paper is on the re-development of the
 undergraduate Management Accounting curriculum. The paper's broader aim is
 to provide a framework for those concerned with developing accounting
 curricula by clearly documenting processes involved, making explicit
 underlying principles, and identifying some difficulties which impact on
 the successful completion of such a project. 
Journal: Accounting Education 
Pages: 193-207 
Issue: 3 
Volume: 7 
Year: 1998 
Keywords: Curriculum, Curriculum Development, Management Accounting, Teaching, Learning, 
X-DOI: 10.1080/096392898331144 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331144 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:3:p:193-207




Template-Type: ReDIF-Article 1.0
Author-Name: Kamal Naser 
Author-X-Name-First: Kamal 
Author-X-Name-Last: Naser 
Author-Name: Michael Peel 
Author-X-Name-First: Michael 
Author-X-Name-Last: Peel 
Title: An exploratory study of the impact of intervening variables on student performance in a Principles of Accounting course 
Abstract:
  The purpose of this paper is to provide some new empirical evidence on
 the determinants of student performance in a Principles of Accounting
 course at Birzeit University situated in the Occupied West Bank. It
 examines the impact of a number of new attitudinal variables on
 examination performance. The empirical results suggest that, in addition
 to a number of standard control variables, student perceptions of factors
 associated with class size, the attributes of the lecturer, student effort
 and the complexity of the course are associated with student performance
 in a first level principles of accounting course. 
Journal: Accounting Education 
Pages: 209-223 
Issue: 3 
Volume: 7 
Year: 1998 
Keywords: International Accounting Education, Developing Countries, Intervening Variables, Student, Perceptions, 
X-DOI: 10.1080/096392898331153 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331153 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:3:p:209-223




Template-Type: ReDIF-Article 1.0
Author-Name: Julia Grant 
Author-X-Name-First: Julia 
Author-X-Name-Last: Grant 
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Faculty evaluation as a social dilemma: a game theoretic approach 
Abstract:
  This paper considers issues pertaining to accounting faculty performance
 evaluation as it is generally applied in the United States. How
 performance is evaluated is a question of interest to all stakeholders in
 the enterprise of accounting education, particularly in the light of
 recent changes in the educational environment. Some characteristics of
 faculty performance evaluation are institutionspecific. For example, the
 number of years of service required before a tenure decision can vary
 across universities, and the level of formality in the evaluation process
 is not uniform. Furthermore, some business schools do not use the separate
 academic department structure. Regardless of these differences, evaluation
 is typically a function of the faculty member's research, teaching, and
 service contributions, and precise expectations are rarely fully
 specified, leaving open the question of just how any particular
 contributions are evaluated. We use game theory to create a model of
 faculty efforts and outcomes within a social dilemma; and we develop
 interdependent social dilemmas, two social dilemmas played simultaneously.
 Within accounting academia, these two dilemmas represent the resource
 allocation among departments within a business school, and the payoff
 scenarios facing individual faculty within an accounting department. The
 interdependence arises because the payoffs available in each dilemma
 simultaneously depend on the outcome of the other. Our model highlights
 the dependence of group performance and resulting resource availability on
 the distribution of faculty efforts toward the attainment of personal and
 collective goals. The results indicate the possibility of increasing the
 resources available to all by recognizing a broader definition of faculty
 contribution. Placing faculty evaluation within the social dilemma context
 can improve both departmental and individual outcomes by encouraging both
 collective and individual efforts. 
Journal: Accounting Education 
Pages: 225-248 
Issue: 3 
Volume: 7 
Year: 1998 
Keywords: Faculty, Performance, Evaluation, Research, Teaching, Service, Tenure, Interdependent, Social Dilemma, Game Theory, Resources, 
X-DOI: 10.1080/096392898331162 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331162 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:3:p:225-248




Template-Type: ReDIF-Article 1.0
Author-Name: Clifford Oswick 
Author-X-Name-First: Clifford 
Author-X-Name-Last: Oswick 
Author-Name: Patrick Barber 
Author-X-Name-First: Patrick 
Author-X-Name-Last: Barber 
Title: Personality type and performance in an introductory level accounting course : a research note 
Abstract:
  This study examined the psychological type distribution of a cohort of
 UK-based undergraduate students (n = 344). taking an introductory-level
 Accounting course as part of a degree in business management. Comparisons
 were made, using SRTT (selection ratio type tables) analysis, between 'top
 performers' (the upper quartile) and 'poor performers' (lower quartile) in
 order to establish whether accounting performance was associated with any
 of the personality traits identified by the Myers-Briggs type indicator
 (MBTI). No significant relationships between the MBTI personality traits
 and accounting performance were found. 
Journal: Accounting Education 
Pages: 249-254 
Issue: 3 
Volume: 7 
Year: 1998 
Keywords: Accounting Performance, Mbti Personality, Undergraduates, Introductory Level, 
X-DOI: 10.1080/096392898331171 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331171 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:3:p:249-254




Template-Type: ReDIF-Article 1.0
Author-Name: Patrick Devlin 
Author-X-Name-First: Patrick 
Author-X-Name-Last: Devlin 
Author-Name: Alan Godfrey 
Author-X-Name-First: Alan 
Author-X-Name-Last: Godfrey 
Title: Exporting accounting education to East Africa - squaring the circle 
Abstract:
  A number of issues associated with exporting accounting education to East
 Africa are explored. There are four main themes, all of which relate to
 proper identification of needs. It is argued that the East African context
 is all-important and that programmes must be designed in the light of that
 context. However, programmes will be successful only if three other
 factors are in place. It is essential that those delivering a programme
 learn from their experiences since the nature of the needs are such that
 issues will arise which could not have been foreseen. It is
 necessary-whatever the original intention-for programmes to be more than
 simply training programmes: there must be a distinct educational dimension
 to them. It is very important that those delivering a programme avoid
 imposing values on the participants in circumstances which are very
 different to those encountered in the 'developed' countries. 
Journal: Accounting Education 
Pages: 269-285 
Issue: 4 
Volume: 7 
Year: 1998 
Keywords: Underdevelopment, Needs, Training, Education, Cultural Baggage, Effectiveness, 
X-DOI: 10.1080/096392898331072 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331072 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:4:p:269-285




Template-Type: ReDIF-Article 1.0
Author-Name: Asheq Rahman 
Author-X-Name-First: Asheq 
Author-X-Name-Last: Rahman 
Author-Name: Siva Kumar Velayutham 
Author-X-Name-First: Siva Kumar 
Author-X-Name-Last: Velayutham 
Title: Instructional approaches and the nature of obsolescence in continuing professional education (CPE) in accounting 
Abstract:
  Substantial emphasis is being placed on continuing professional education
 (CPE) by accounting professional associations throughout the world.
 Instructional approaches in accounting have come under the scrutiny of
 accounting educators and professional institutions. Although prior
 research has found individual learning styles and personal traits could
 influence the choice of instructional methods, perceived professional
 obsolescence is the main reason behind the increased emphasis on mandatory
 CPE in accounting. This paper attempts to investigate whether there is a
 relationship between instructional approaches and the perceived nature of
 professional obsolescence in CPE courses in accounting. CPE literature
 identifies two generic instructional approaches: (1) andragogy and (2)
 pedagogy. This study identifies two aspects of obsolescence in accounting:
 (1) obsolescence in areas of knowledge and (2) obsolescence in skills and
 practices pertaining to sectors of activity. The findings of this study
 indicate that obsolescence in the core areas of accounting knowledge and
 in established sectors of accounting is frequently dealt with by using
 andragogy and obsolescence in peripheral areas of accounting knowledge and
 less established sectors of accounting is frequently dealt with by using
 pedagogy. 
Journal: Accounting Education 
Pages: 287-303 
Issue: 4 
Volume: 7 
Year: 1998 
Keywords: Instructional Approach, Professional Obsolescence, Pedagogy, Andragogy, Continuing, Professional Education, Accounting Education, 
X-DOI: 10.1080/096392898331081 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331081 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:4:p:287-303




Template-Type: ReDIF-Article 1.0
Author-Name: Len Hand 
Author-X-Name-First: Len 
Author-X-Name-Last: Hand 
Title: Tackling an accounting coursework assignment - action research on the student perspective 
Abstract:
  The study focused upon first year undergraduates' experiences and
 perceptions of a major coursework assignment in accounting. The context
 was a modular programme with several hundred students from many different
 courses taking a common first year, first semester introductory accounting
 module. In the role of a reflective practitioner, the author adopted an
 action research approach, and gathered various forms of evidence including
 in-depth interviews with four students at key points during and after
 completion of their courseworks. The main issues highlighted were: (1) the
 effect which the university, as a new environment, has on learning in the
 early weeks of a course, and the fractured nature of learning in a
 semesterized course; (2) the personal strategies which students adopt for
 scheduling time on coursework, and the way in which this may differ from
 the expectations of staff; (3) the variety of learning approaches
 represented within the student group. These issues are reflected upon and
 implications for both the author's practice and for other practitioners
 are considered. 
Journal: Accounting Education 
Pages: 305-323 
Issue: 4 
Volume: 7 
Year: 1998 
Keywords: Accounting Coursework, Action Research, Approaches To Learning, Interviews, Student, Perspective, Undergraduates' Early Experiences, 
X-DOI: 10.1080/096392898331090 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331090 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:4:p:305-323




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Hassall 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hassall 
Author-Name: Sarah Lewis 
Author-X-Name-First: Sarah 
Author-X-Name-Last: Lewis 
Author-Name: Mike Broadbent 
Author-X-Name-First: Mike 
Author-X-Name-Last: Broadbent 
Title: Teaching and learning using case studies: a teaching note 
Abstract:
  This paper reviews the use of the case method as a teaching and learning
 vehicle. It centres on a module that aims to develop learning by the use
 of the case method. It examines the rationale for the development of the
 module and the subsequent decision to use the case method. Also identified
 in the paper are issues concerned with module operation and assessment.
 Finally, an attempt is made to evaluate the module based on a student
 experience perspective. 
Journal: Accounting Education 
Pages: 325-334 
Issue: 4 
Volume: 7 
Year: 1998 
Keywords: Accounting Education, Case Method, Curriculum Development, Curriculum Delivery, Course, Evaluation, 
X-DOI: 10.1080/096392898331108 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331108 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:7:y:1998:i:4:p:325-334




Template-Type: ReDIF-Article 1.0
Author-Name: Angus Duff 
Author-X-Name-First: Angus 
Author-X-Name-Last: Duff 
Title: Objective tests, learning to learn and learning styles: a comment 
Abstract:
  Given the growing interest concerning the use of alternative assessment
 methods in accounting education, Sangster's recent paper in this journal
 is to be welcomed (June, 1996). Sangster presents evidence of his use of
 objective testing (OT) in a second-level course over five years, comparing
 performance and the background characteristics of students (including
 learning styles) in two of those years, and finds learning styles have an
 impact upon performance. The paper presents an interesting and topical
 account of the use of OTs in an accounting course over an extended period.
 However, his applied use of learning styles and the Learning Styles
 Questionnaire (LSQ) in this context is methodologically questionable. This
 comment indicates how future research might build on his exploratory work.
 Issues of concern include the literature base, the psychometric properties
 of the LSQ, analysis and disclosure of results and educational
 implications. 
Journal: Accounting Education 
Pages: 335-345 
Issue: 4 
Volume: 7 
Year: 1998 
Keywords: Objective Test, Learning Styles, Reliability, Validity, 
X-DOI: 10.1080/096392898331117 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392898331117 
File-Format: text/html
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Handle: RePEc:taf:accted:v:7:y:1998:i:4:p:335-345




Template-Type: ReDIF-Article 1.0
Author-Name: Gaetan Breton 
Author-X-Name-First: Gaetan 
Author-X-Name-Last: Breton 
Title: Some empirical evidence on the superiority of the problem-based learning (PBL) method 
Abstract:
  This study compares the effects of two different teaching methods used
 concurrently on two comparable classes of accounting theory. The first
 method is the traditional lecture along with assignments and examinations.
 The second method is an application of the problem-based learning
 approach, the hypothesis being that such a method will produce better
 results in terms of acquisition of knowledge and aptitude to deal with
 problems in a long term perspective. The experimental group was submitted
 to this method and the control group was lectured as usual. Significant
 differences in the marks for the final examinations between both groups
 were found. The PBL group was associated with better marks to most
 questions. Another interesting finding was the perception of the PBL group
 to have acquired better and longer lasting knowledge. 
Journal: Accounting Education 
Pages: 1-12 
Issue: 1 
Volume: 8 
Year: 1999 
Keywords: Accounting Education, Problem-based Learning, Lecturing, Problem Solving, 
X-DOI: 10.1080/096392899331008 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899331008 
File-Format: text/html
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Handle: RePEc:taf:accted:v:8:y:1999:i:1:p:1-12




Template-Type: ReDIF-Article 1.0
Author-Name: Moy Yin Koh 
Author-X-Name-First: Moy Yin 
Author-X-Name-Last: Koh 
Author-Name: Hian Chye Koh 
Author-X-Name-First: Hian Chye 
Author-X-Name-Last: Koh 
Title: The determinants of performance in an accountancy degree programme 
Abstract:
  Earlier research into determinants of academic success in accounting has
 been conducted primarily in the USA, and has produced inconclusive
 results. The objective of this study is to investigate the impact of six
 variables (namely, gender, prior accounting knowledge, academic aptitude,
 mathematics background, previous working experience and age) on the
 performance of students in a three-year accountancy degree programme. It
 is conducted in another educational context, and with control over
 conditions that may account for the variable results of previous research.
 The sample comprises 526 students who enrolled in and successfully
 graduated at the end of a three-year accountancy degree programme in 1990.
 All the data (i.e., the six variables being investigated and three sets of
 yearly examination results) have been obtained from official university
 records. Descriptive statistics, correlation analysis, t-tests, and
 regression analysis are used to analyse the data. Generally, at the 0.05
 significance level, the results show that males and those with previous
 working experience, and better academic aptitude and mathematics
 background, as well as younger students performed significantly better in
 the accountancy degree programme. However, it is found that students with
 prior (high school) accounting knowledge did not perform as well as
 students without prior knowledge. Implications of the findings are then
 discussed. 
Journal: Accounting Education 
Pages: 13-29 
Issue: 1 
Volume: 8 
Year: 1999 
Keywords: Determinants Of Academic Performance;Performance In Accounting Programmes, 
X-DOI: 10.1080/096392899331017 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899331017 
File-Format: text/html
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Handle: RePEc:taf:accted:v:8:y:1999:i:1:p:13-29




Template-Type: ReDIF-Article 1.0
Author-Name: David Dugdale 
Author-X-Name-First: David 
Author-X-Name-Last: Dugdale 
Author-Name: Magdy Abdel-Kader 
Author-X-Name-First: Magdy 
Author-X-Name-Last: Abdel-Kader 
Title: Funding issues in a major strategic project: a case of investment appraisal 
Abstract:
  This paper describes and allows interaction with the issues involved in a
 major investment decision. In the summer of 1997, UKH faced major
 decisions concerning the purchase and funding of new plant and equipment.
 The authors were given excellent access to the company and were able to
 document key steps in the decision process. The issues are set out in a
 case study format which allows the reader to retrace the analyses carried
 out within UKH. A number of tasks are suggested which should test, develop
 and enhance a range of analytical, social and negotiation skills. The case
 can be handled in a variety of ways and most of the suggested tasks can be
 undertaken or omitted depending on the pedagogical objectives of the
 course/instructor. 
Journal: Accounting Education 
Pages: 31-45 
Issue: 1 
Volume: 8 
Year: 1999 
Keywords: Investment Decision, Finance, Case Study, 
X-DOI: 10.1080/096392899331026 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899331026 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:1:p:31-45




Template-Type: ReDIF-Article 1.0
Author-Name: Juliana Ng 
Author-X-Name-First: Juliana 
Author-X-Name-Last: Ng 
Author-Name: Paul Lloyd 
Author-X-Name-First: Paul 
Author-X-Name-Last: Lloyd 
Author-Name: Ralph Kober 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Kober 
Author-Name: Peter Robinson 
Author-X-Name-First: Peter 
Author-X-Name-Last: Robinson 
Title: Developing writing skills; a large class experience: a teaching note 
Abstract:
  This teaching note reports and evaluates an initiative to enhance
 first-year accounting students' written communication skills in a large
 class setting. The procedures adopted are outlined and empirical evidence
 of the effectiveness of these procedures in enhancing writing skills is
 provided. Overall, the results were positive and encouraging. 
Journal: Accounting Education 
Pages: 47-55 
Issue: 1 
Volume: 8 
Year: 1999 
Keywords: Writing Skills, Teaching Innovation, 
X-DOI: 10.1080/096392899331035 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899331035 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:1:p:47-55




Template-Type: ReDIF-Article 1.0
Author-Name: Elewechi Okike 
Author-X-Name-First: Elewechi 
Author-X-Name-Last: Okike 
Title: The Coopers & Lybrand 'Excellence in Audit Education' Programme: a note 
Abstract:
  This note provides a brief description, appraisal and critique of the
 Coopers & Lybrand 'Excellence in Audit Education' programme, a joint
 venture between the Coopers & Lybrand Foundation and senior auditing
 academics in the USA. The programme was initiated in 1985 to assist
 university accounting departments in identifying and implementing ways to
 improve auditing education. In this respect, the Coopers & Lybrand
 Excellence in Audit Education programme is innovative in its attempt to
 bring the richness of auditing experiences to audit education, and
 provides a quality example of academics and practitioners coming together
 to address issues of mutual concern. 
Journal: Accounting Education 
Pages: 57-65 
Issue: 1 
Volume: 8 
Year: 1999 
Keywords: Audit, Education, Excellence, 
X-DOI: 10.1080/096392899331044 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899331044 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:1:p:57-65




Template-Type: ReDIF-Article 1.0
Author-Name: L. Melissa Walters-York 
Author-X-Name-First: L. Melissa 
Author-X-Name-Last: Walters-York 
Title: Individual differences in assessing problem similarity 
Abstract:
  This paper reports on a study which investigates the potential influence
 of perceptual differentiation (PD) ability on introductory accounting
 students' ability to identify and use analogies to solve problems.
 Accounting students with differing levels of PD ability first studied two
 sample problems with solutions which provided potential source analogues
 for analogical transfer. They then attempted to solve two analogous
 accounting problems differing only in the criteria for identifying problem
 analogousness. Findings suggest that PD ability may influence a problem
 solver's ability to identify analogous problems by affecting which problem
 features (surface or structural) he or she is likely to attend to and use
 for assessing problem similarity and potential analogousness. The paper
 concludes by discussing implications for pedagogical practices in
 accounting. 
Journal: Accounting Education 
Pages: 77-98 
Issue: 2 
Volume: 8 
Year: 1999 
Keywords: Problem Solving, Problem Similarity, Analogical Transfer, Surface Features, Structural Features, Perceptual Differentiation Ability, 
X-DOI: 10.1080/096392899330946 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330946 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:2:p:77-98




Template-Type: ReDIF-Article 1.0
Author-Name: Angus Duff 
Author-X-Name-First: Angus 
Author-X-Name-Last: Duff 
Title: Access policy and approaches to learning 
Abstract:
  This UK study, using second- and third-year undergraduate business
 students as subjects, investigated the effects of differences in entry
 qualifications, gender and age on their approaches to learning. The
 research instrument used was a 30-item, Revised Approaches to Studying
 Inventory (Tait and Entwistle, 1995). Differences between the groups were
 examined using repeated measures analysis of variance. No statistically
 significant differences were found between students directly entering
 university in second- or third-year from further education colleges
 compared with those who had already studied successfully at university for
 one or two years. Statistically significant age and gender differences
 were found in students' approaches to learning. The implications for
 institutional admissions policies are discussed. 
Journal: Accounting Education 
Pages: 99-110 
Issue: 2 
Volume: 8 
Year: 1999 
Keywords: Approach To Learning;Direct-entry;Gender;Age;Access Policy, 
X-DOI: 10.1080/096392899330955 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330955 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:2:p:99-110




Template-Type: ReDIF-Article 1.0
Author-Name: Janne Chung 
Author-X-Name-First: Janne 
Author-X-Name-Last: Chung 
Author-Name: Gary Monroe 
Author-X-Name-First: Gary 
Author-X-Name-Last: Monroe 
Title: The effects of counterexplanation and source of hypothesis on developing audit judgment 
Abstract:
  Inheriting a hypothesis from a superior and explaining one's decision may
 lead to the use of a hypothesis-confirming strategy (Church, 1991; 1990).
 This study investigates whether generating one's own hypothesis and
 counterexplaining would mitigate such behaviour among auditing students in
 a classroom situation. We hypothesized that auditing students who inherit
 their hypothesis from an instructor would resort to a
 hypothesis-confirming strategy whereas those who generate their own
 hypothesis would not. Similarly, those who explain their decisions would
 be hypothesis-confirming but those who counterexplain would not. An
 experiment using an auditing case study was carried out and the results
 support our hypotheses. These results have instructional and assessment
 implications. 
Journal: Accounting Education 
Pages: 111-126 
Issue: 2 
Volume: 8 
Year: 1999 
Keywords: Confirmation Bias, Source Of Hypothesis, Explanation, Counterexplanation, 
X-DOI: 10.1080/096392899330964 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330964 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:2:p:111-126




Template-Type: ReDIF-Article 1.0
Author-Name: John Craner 
Author-X-Name-First: John 
Author-X-Name-Last: Craner 
Author-Name: Andrew Lymer 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Lymer 
Title: Tax education in the UK: a survey of tax courses in undergraduate accounting degrees 
Abstract:
  This paper presents the results of a postal survey designed to examine
 the teaching of taxation in UK universities. The project looks at taxation
 in undergraduate accounting degree programmes and adopts an objective
 centred focus. The principal aim of the survey was to examine the
 relationships between some characteristics of individual tax courses,
 including the course objectives and coverage, staffing, teaching and
 assessment methods, in an attempt to draw some conclusions on the nature
 of tax education in UK accounting degrees. The results of the survey and
 consequent analysis may provide taxation and accounting educators,
 professional bodies and researchers into accounting education with an
 insight into approaches to, and methods used in, taxation teaching. It may
 also present a framework for comparative international research in tax
 education. 
Journal: Accounting Education 
Pages: 127-156 
Issue: 2 
Volume: 8 
Year: 1999 
Keywords: Tax, Accounting, Education, Undergraduate, University, 
X-DOI: 10.1080/096392899330973 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330973 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:2:p:127-156




Template-Type: ReDIF-Article 1.0
Author-Name: Susan Ravenscroft 
Author-X-Name-First: Susan 
Author-X-Name-Last: Ravenscroft 
Author-Name: Frank Buckless 
Author-X-Name-First: Frank 
Author-X-Name-Last: Buckless 
Author-Name: Trevor Hassall 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hassall 
Title: Cooperative learning - a literature guide 
Abstract:
Journal: Accounting Education 
Pages: 163-176 
Issue: 2 
Volume: 8 
Year: 1999 
X-DOI: 10.1080/096392899330991 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330991 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:2:p:163-176




Template-Type: ReDIF-Article 1.0
Author-Name: Irene Tempone 
Author-X-Name-First: Irene 
Author-X-Name-Last: Tempone 
Author-Name: Elaine Martin 
Author-X-Name-First: Elaine 
Author-X-Name-Last: Martin 
Title: Accounting students' approaches to group-work 
Abstract:
  Employers and universities emphasize the need for students to be able to
 work in groups and be good team members, yet there is often limited
 understanding of what this involves and how it might be developed. This
 paper examines how students studying an accounting for management subject
 made sense of working in a group. Six different approaches to group-work
 are found. They range from a view that group-work gets in the way of
 learning to a view that the group provides a collaborative mechanism which
 ensures knowledge grows and develops through interactive debate and
 stimulation. The paper considers the implications for teaching accounting
 through groupwork. 
Journal: Accounting Education 
Pages: 177-186 
Issue: 3 
Volume: 8 
Year: 1999 
Keywords: Accounting, Group-work, Learning, Phenomenography, Understanding, 
X-DOI: 10.1080/096392899330874 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330874 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:3:p:177-186




Template-Type: ReDIF-Article 1.0
Author-Name: T. J. Fogarty 
Author-X-Name-First: T. J. 
Author-X-Name-Last: Fogarty 
Author-Name: Susan Ravenscroft 
Author-X-Name-First: Susan 
Author-X-Name-Last: Ravenscroft 
Title: The importance of being 'wordy': willingness to write and publication productivity among accounting academics 
Abstract:
  Recent attention to institutional variables that underlie the publication
 productivity levels of academic accountants threatens to obscure the fact
 that research is conducted by individuals who bring differing levels of
 ability, motivation and interest to scholarship. This study introduces
 willingness to write as a new correlate of productivity. Using the
 population of PhDs in accounting from US universities with conferred
 degrees between 1986 and 1996 as a sample, the results show that
 willingness to write is significant in the explanation of publication
 productivity when this is measured in a variety of ways. In turn,
 willingness to write is explained by institutional status. However, the
 direction of these relationships needs to differentiate the type of
 publishing that the individual undertakes. 
Journal: Accounting Education 
Pages: 187-202 
Issue: 3 
Volume: 8 
Year: 1999 
Keywords: Accounting Faculty, Faculty Research Productivity, Dissertations, Institutional Prestige, Academic Journals, 
X-DOI: 10.1080/096392899330883 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330883 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:3:p:187-202




Template-Type: ReDIF-Article 1.0
Author-Name: PatriciaCourt Mc Larres 
Author-X-Name-First: PatriciaCourt Mc 
Author-X-Name-Last: Larres 
Author-Name: Peter Oyelere 
Author-X-Name-First: Peter 
Author-X-Name-Last: Oyelere 
Title: A critical analysis of self-assessed entry-level personal computer skills among newly-qualified Irish chartered accountants 
Abstract:
  This article examines the extent to which Irish accounting graduates
 believe their tertiary education has provided the personal computing (PC)
 skills necessary for a career in accountancy. The analysis is achieved by
 comparing the entry-level self-perceived PC skills of relevant degree
 holders with the entry-level self-perceived PC skills of those holding
 other qualifications among all newly-qualified members of the Institute of
 Chartered Accountants in Ireland (ICAI) admitted in 1997. Significant
 differences were found between the two groups in almost all of the PC
 skills identified. The findings reveal that relevant degree holders
 perceive themselves to be more computer literate than their nonrelevant
 counterparts. As a result, the ICAI may wish to review its PC skills
 programme to differentiate between relevant degree holders and those
 holding other qualifications to ensure that its resources are not wasted
 teaching students skills which they already possess. 
Journal: Accounting Education 
Pages: 203-216 
Issue: 3 
Volume: 8 
Year: 1999 
Keywords: Newly-qualified Members Of The Institute Of Chartered Accountants In Ireland, Self-perceived Pc Skills, Relevant Degree Holders, Other Qualification Holders, 
X-DOI: 10.1080/096392899330892 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330892 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:3:p:203-216




Template-Type: ReDIF-Article 1.0
Author-Name: Greg Stoner 
Author-X-Name-First: Greg 
Author-X-Name-Last: Stoner 
Title: IT is part of youth culture, but are accounting undergraduates confident in IT? 
Abstract:
  This paper presents an analysis of the IT skills reported by UK students
 on entry to their first year of study for an accounting degree together
 with preliminary analysis on their perceived changes in IT skills and
 usage over their first year of study. Despite the folklore that 'our
 juniors' are all IT literate and highly skilled, the results indicate that
 we are not yet at the stage where we can assume that all students are
 comfortable and familiar with the aspects of IT which are important for
 their accounting studies. However, the data also indicates that student's
 IT skills on entry to university are rising and that at least some of our
 students may no longer be in need of baseline IT training. 
Journal: Accounting Education 
Pages: 217-237 
Issue: 3 
Volume: 8 
Year: 1999 
Keywords: Education, Information Technology It, Skills, Students, 
X-DOI: 10.1080/096392899330900 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330900 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:3:p:217-237




Template-Type: ReDIF-Article 1.0
Author-Name: Peter Booth 
Author-X-Name-First: Peter 
Author-X-Name-Last: Booth 
Author-Name: Peter Luckett 
Author-X-Name-First: Peter 
Author-X-Name-Last: Luckett 
Author-Name: Rosina Mladenovic 
Author-X-Name-First: Rosina 
Author-X-Name-Last: Mladenovic 
Title: The quality of learning in accounting education: the impact of approaches to learning on academic performance 
Abstract:
  While accounting educators have been increasingly concerned with the
 quality of accounting education, the accounting education literature has
 not proposed a coherent framework for addressing this issue. The
 Approaches to Learning paradigm in the education literature offers such a
 framework for analysing the ways in which students learn and how the
 learning context interacts with learning choices. Here we use this
 paradigm to investigate the learning approaches of accounting students
 from two Australian universities as compared to previously reported data
 for Australian arts, education and science students. In addition, we
 consider the impact of accounting students' approaches to learning on
 their academic performance. Data about learning approaches, using the
 Study Process Questionnaire and various attitudinal and performance
 variables, were collected from accounting students at two Australian
 universities. The comparison of the learning approach scores of accounting
 students with previously reported norms for Australian arts, education and
 science students, indicated that the former had relatively higher surface
 and lower deep learning approaches. In addition, higher surface approach
 scores were found to be associated with less successful academic
 performance, but no association was found for deep approach scores. The
 implications of these results for accounting educators are discussed and
 suggestions for future research into students' approaches to learning are
 considered. 
Journal: Accounting Education 
Pages: 277-300 
Issue: 4 
Volume: 8 
Year: 1999 
Keywords: Learning Approaches Deep And Surface Learning Academic Performance Study Process Questionnaire Quality Of Accounting Education, 
X-DOI: 10.1080/096392899330801 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330801 
File-Format: text/html
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Handle: RePEc:taf:accted:v:8:y:1999:i:4:p:277-300




Template-Type: ReDIF-Article 1.0
Author-Name: Graham Francis 
Author-X-Name-First: Graham 
Author-X-Name-Last: Francis 
Author-Name: Clare Minchington 
Author-X-Name-First: Clare 
Author-X-Name-Last: Minchington 
Title: Quantitative skills: is there an expectation gap between the education and practice of management accountants? 
Abstract:
  The extent to which management accountants are receiving appropriate
 training in quantitative methods is examined. It finds a disparity between
 the wide range of quantitative techniques covered within the Chartered
 Institute of Management Accountants' syllabi and the limited use made of
 many of the techniques in practice. It also reports a rich picture of
 differing expectations of the role of quantitative skills in the work of a
 management accountant. The study finds that quantitative skills are seen
 by both employers and accounting educators as contributing to the
 portfolio of skills required by management accountants. Also, they give a
 rigour to the examination process that is seen as a challenging 'rite of
 passage' into the profession. It is concluded that knowledge and
 understanding of the range of quantitative techniques available to
 organizations is a powerful differentiator for the accounting profession,
 even if the occasions upon which accountants are required to draw upon
 much of that knowledge are few and far between. 
Journal: Accounting Education 
Pages: 301-319 
Issue: 4 
Volume: 8 
Year: 1999 
Keywords: Quantitative Skills Professional Status Management Accounting, 
X-DOI: 10.1080/096392899330810 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330810 
File-Format: text/html
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Handle: RePEc:taf:accted:v:8:y:1999:i:4:p:301-319




Template-Type: ReDIF-Article 1.0
Author-Name: Martin Kelly 
Author-X-Name-First: Martin 
Author-X-Name-Last: Kelly 
Author-Name: Howard Davey 
Author-X-Name-First: Howard 
Author-X-Name-Last: Davey 
Author-Name: Neil Haigh 
Author-X-Name-First: Neil 
Author-X-Name-Last: Haigh 
Title: Contemporary accounting education and society 
Abstract:
  This paper questions the purpose of contemporary accounting education for
 society and reflects on what accounting academics are attempting to
 achieve in universities today. The authors suggest that a number of extant
 educational issues and beliefs (and the associated underlying assumptions)
 concerning the purpose and practice of tertiary education in accounting
 need to be challenged if we are to progress. The authors suggest the
 adoption of an alternative approach to educational practices in accounting
 in order to provide 'holistic education'. We believe that in our fast
 changing society we must produce graduates who have learned how to learn,
 and who are capable of continuously adapting themselves to help in the
 ongoing development of society. We outline an integrated accounting course
 that was developed to provide an holistic educational experience within an
 accounting context. 
Journal: Accounting Education 
Pages: 321-340 
Issue: 4 
Volume: 8 
Year: 1999 
Keywords: Understanding Learning Holistic Independent Student-CENTRED, 
X-DOI: 10.1080/096392899330829 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330829 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:4:p:321-340




Template-Type: ReDIF-Article 1.0
Author-Name: Zezhong Xiao 
Author-X-Name-First: Zezhong 
Author-X-Name-Last: Xiao 
Author-Name: John Dyson 
Author-X-Name-First: John 
Author-X-Name-Last: Dyson 
Title: Chinese students' perceptions of good accounting teaching 
Abstract:
  China has given a high priority to education. Yet, as far as accounting
 is concerned, education does not meet the increasing demand for accounting
 personnel in either quantity or quality. Against this background, this
 paper investigates student perceptions of good accounting teaching and
 considers whether or not good teaching is good irrespective of the subject
 discipline. A repertory grid technique was used to collect data in 1996
 from undergraduate students in three universities in Beijing. The most
 important characteristics of good teaching that were found are being
 knowledgeable, the adoption of effective teaching approaches, being
 responsible and conscientious, making teaching interesting, an ability to
 encourage and facilitate independent thinking, and an ability to provide
 moral and behavioural guidance. The characteristics of good teaching
 appeared to be the same for accounting and non-accounting subjects. Some
 of these characteristics are consistent with the educational traditions of
 China, while others reflect upon recent changes in the country. The study
 also reveals characteristics peculiar to China. These and other findings
 may be useful for Chinese universities in developing teaching training
 courses and in designing teaching assessment instruments and faculty
 recruitment policies. 
Journal: Accounting Education 
Pages: 341-361 
Issue: 4 
Volume: 8 
Year: 1999 
Keywords: Accounting Accounting Education Economic Reform Teaching Quality, 
X-DOI: 10.1080/096392899330838 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330838 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:4:p:341-361




Template-Type: ReDIF-Article 1.0
Author-Name: Julie Drake 
Author-X-Name-First: Julie 
Author-X-Name-Last: Drake 
Title: Instructional case: the audit of Award Rosette Manufacturers Ltd 
Abstract:
  This auditing case study focuses on a company presenting significant
 audit risk for an incoming audit firm. By presenting a variety of audit
 risks, hence audit implications, the case demonstrates the holistic
 approach to audit required in order to avoid an inappropriate audit
 opinion. The case is aimed at undergraduate students of auditing in the
 final year of their studies and students of the ACCA Paper 6 or
 equivalent. The case provides an efficient and original vehicle for
 instruction in auditing and can be used to complement other teaching aids. 
Journal: Accounting Education 
Pages: 363-375 
Issue: 4 
Volume: 8 
Year: 1999 
Keywords: Auditing Case Study Information Systems Audit Risk, 
X-DOI: 10.1080/096392899330847 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392899330847 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:8:y:1999:i:4:p:363-375




Template-Type: ReDIF-Article 1.0
Author-Name: Vivien Beattie 
Author-X-Name-First: Vivien 
Author-X-Name-Last: Beattie 
Author-Name: Bill Collins 
Author-X-Name-First: Bill 
Author-X-Name-Last: Collins 
Title: Teaching quality assessment in accounting: the Scottish experience 
Abstract:
  This paper deals with the issues and concepts involved in defining and
 measuring quality in higher education. Quality in higher education has a
 number of distinct meanings. It is a complex and multidimensional concept,
 for which it is difficult to develop objective proxy measures. The
 Scottish Higher Education Funding Council (SHEFC) introduced a system of
 teaching quality assessment (TQA) in 1992/93. The TQA framework identified
 11 key aspects covering 63 elements and adopted a process of
 self-assessment followed by peer review. The purpose of this paper is to
 examine the quality framework used in the TQA assessment exercise and
 provide a textual analysis of the published assessment reports. The
 provision of accounting and finance by 11 Scottish universities was
 assessed in 1995/96. The results of a content analysis of the resulting 11
 published TQA assessments, scoring each comment as either positive or
 negative are presented. Based on this analysis, an objective quality index
 (QI) is derived and compared to the quality grades awarded. Key findings
 regarding the distribution pattern of comments across TQA dimensions are
 that: (i) one in three elements attract no comment; (ii) there is wide
 variation in the number of comments relating to each aspect and element;
 (iii) some important issues are not in the TQA framework. This suggests
 that the 63 TQA elements are not viewed as being of equal importance and
 gives an indication of the implicit weights assigned. The ranking of
 universities based on the QI index is in line with the quality grades
 actually awarded, providing a degree of external validation of the
 research method adopted. Suggestions for improving the TQA framework are
 made. These findings could assist the newly-formed Quality Assurance
 Agency for Higher Education (QAA) in the development of the new quality
 assurance framework. 
Journal: Accounting Education 
Pages: 1-22 
Issue: 1 
Volume: 9 
Year: 2000 
Keywords: Peer Review Qaa Quality Assessment Shefc Teaching Quality, 
X-DOI: 10.1080/096392800413627 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392800413627 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:1-22




Template-Type: ReDIF-Article 1.0
Author-Name: Erwin Waldmann 
Author-X-Name-First: Erwin 
Author-X-Name-Last: Waldmann 
Title: Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy 
Abstract:
  There has been pressure from various business and professional accounting
 bodies to place greater emphasis on ethics education. This has been
 reflected in academic research and curriculum development. The purpose of
 this paper is to expand the debate on accounting ethics education to take
 into account the globalization of business, accounting and educational
 services and to draw attention to the importance of cross-cultural
 factors. To illustrate this the paper discusses the impact that Confucius
 has had on the ethical thinking of East and South East Asia. Where
 appropriate, comparisons are made with Western attitudes and secular
 philosophies. This focus has been chosen because of the current and future
 importance of the Asian area to global commerce, and the fact that an
 understanding of its ethical thinking and behaviour is not possible
 without an appreciation of Confucian thought. 
Journal: Accounting Education 
Pages: 23-35 
Issue: 1 
Volume: 9 
Year: 2000 
Keywords: Accounting Ethics Education Cross-CULTURAL Confucius Asia, 
X-DOI: 10.1080/096392800413636 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392800413636 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:23-35




Template-Type: ReDIF-Article 1.0
Author-Name: C. V. Helliar 
Author-X-Name-First: C. V. 
Author-X-Name-Last: Helliar 
Author-Name: R. Michaelson 
Author-X-Name-First: R. 
Author-X-Name-Last: Michaelson 
Author-Name: D. M. Power 
Author-X-Name-First: D. M. 
Author-X-Name-Last: Power 
Author-Name: C. D. Sinclair 
Author-X-Name-First: C. D. 
Author-X-Name-Last: Sinclair 
Title: Using a portfolio management game (Finesse) to teach finance 
Abstract:
  Finesse is a computer-based game that has been developed by a number of
 UK universities with funding provided by the Scottish Higher Education
 Funding Council (SHEFC). It aims to support student learning in finance,
 encourage group work, save staff time in monitoring student performance
 and aid in the assessment of students' understanding of financial issues.
 The game was used for the first time in 1998/1999. This paper demonstrates
 the features of the game, discusses the results of a questionnaire survey
 of the students' assessment of the game and evaluates the use of the game
 in assessing students' performance at one of the universities involved. 
Journal: Accounting Education 
Pages: 37-51 
Issue: 1 
Volume: 9 
Year: 2000 
Keywords: Portfolio Management Computerized Management Game, 
X-DOI: 10.1080/096392800413645 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392800413645 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:37-51




Template-Type: ReDIF-Article 1.0
Author-Name: Ronald Davidson 
Author-X-Name-First: Ronald 
Author-X-Name-Last: Davidson 
Author-Name: Susan Slotnick 
Author-X-Name-First: Susan 
Author-X-Name-Last: Slotnick 
Author-Name: David Waldman 
Author-X-Name-First: David 
Author-X-Name-Last: Waldman 
Title: Using linguistic performance to measure problem-solving 
Abstract:
  The Accounting Education Change Commission (AECC) and the large
 international accounting firms have all emphasized that accountants must
 be able to work with unstructured problems to be successful in today's
 business environment. Measures of this ability are essential if accounting
 educators are to assist students in improving their abilities to work with
 unstructured problems. However, there appears to be no measure that has
 been widely accepted as being the 'best' measure. This study considers
 whether two linguistic performance measures might be usable by accounting
 educators for this purpose. We use data obtained from a student assessment
 centre to consider two measures of linguistic performance, idea density
 and grammatical complexity. We incorporate five criteria in deciding
 whether these measures could be usable: (1) whether the measures are
 related to students' performance when solving unstructured problems; (2)
 whether the measures distinguish between the ability to work with
 unstructured compared to structured problems; (3) ease of obtaining
 necessary information from students; (4) ease of scoring, and (5)
 robustness of the findings after considering other variables that may have
 an effect. Our results indicate that subjects' linguistic performance as
 measured by idea density meets these five criteria. However, grammatical
 complexity is not related to performance for either type of problem. These
 results were found even after controlling for the effects of other
 variables such as grade point average (GPA), experience, and personality
 variables. Because the measures can be obtained from virtually any written
 work produced by students, the information to be scored is relatively easy
 to obtain. Scoring is also relatively straightforward. 
Journal: Accounting Education 
Pages: 53-66 
Issue: 1 
Volume: 9 
Year: 2000 
Keywords: Problem-SOLVING Linguistic Performance Assessment Centre, 
X-DOI: 10.1080/096392800413654 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392800413654 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:53-66




Template-Type: ReDIF-Article 1.0
Author-Name: Nicholas Collett 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Collett 
Title: Innovation or renovation: effective project design for accounting and MBA students 
Abstract:
  It has long been recognized that accounting and finance students need
 multidisciplinary skills and most degree courses reflect this in the
 curriculum. In addition, the growth of business administration courses,
 with a high accounting and finance content, and the constant call for
 relevance and 'real world' application, has persuaded many academics that
 educational progress can be made by employing project-based group work to
 bring together diverse skills and disciplines. This paper endorses that
 view, but suggests that careful thought is required to match the aims of
 the project with the developing skills and experience of the student
 groups. It explores the role of project clients and student learning and
 also the level of faculty involvement necessary to fulfil learning
 objectives. These issues are explored within the context of a project on
 mergers and acquisitions, which combines strategy, economics, accounting
 and behavioural considerations and has been employed on full-time MBA
 courses at one UK university (disguised as 'Utopia' in the paper) for more
 than 20 years. Experience from the project suggests that renovation of old
 methods is often preferable to major innovations and that the involvement
 of outside clients needs to be thought through carefully. A semi-live
 close-bounded version of the project is shown to work better than an
 open-ended pure consultancy project. 
Journal: Accounting Education 
Pages: 67-92 
Issue: 1 
Volume: 9 
Year: 2000 
Keywords: Educational Projects Group Work Mba Project Consultancy New Teaching Methods, 
X-DOI: 10.1080/096392800413663 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392800413663 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:67-92




Template-Type: ReDIF-Article 1.0
Author-Name: Claire Marston 
Author-X-Name-First: Claire 
Author-X-Name-Last: Marston 
Author-Name: Aishah Ayub 
Author-X-Name-First: Aishah 
Author-X-Name-Last: Ayub 
Title: Relationship between publications in selected journals and Research Assessment Exercise rankings in 1996 for UK accountancy departments 
Abstract:
  Burkitt and Baimbridge (Applied Economics,27, 1995) investigated
 publication performance in The Economic Journal and Universities Funding
 Council (UFC) research rankings for UK economics departments following the
 1992 Research Assessment Exercise (RAE). We decided to adopt their
 approach and investigate the performance of accountancy departments in the
 1996 RAE. This paper examines the publication record in The British
 Accounting Review, Accounting and Business Research and the Journal of
 Business Finance and Accounting for UK accountancy departments entered in
 the 1996 Higher Education Funding Council (HEFC) Research Assessment
 Exercise. We also examine the British Accounting Review Research Registers
 to determine the total number of all articles and books and the total
 number of refereed accounting articles for the 1996 Research Assessment
 Exercise. From the relationship between number of articles and the score
 achieved in the RAE, we find that number of published articles in the
 three selected journals is an important explanatory variable in predicting
 the RAE score. However, a better predictor of RAE score is the total of
 all refereed accounting articles. 
Journal: Accounting Education 
Pages: 93-102 
Issue: 1 
Volume: 9 
Year: 2000 
Keywords: Research Assessment Exercise United Kingdom Refereed Journal Articles Publication Output, 
X-DOI: 10.1080/096392800413672 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/096392800413672 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:93-102




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Author-Name: Markus Milne 
Author-X-Name-First: Markus 
Author-X-Name-Last: Milne 
Author-Name: Carolyn Stringer 
Author-X-Name-First: Carolyn 
Author-X-Name-Last: Stringer 
Title: Identifying and overcoming obstacles to learner-centred approaches in tertiary accounting education: a field study and survey of accounting educators' perceptions 
Abstract:
  Contrary to international accounting bodies' calls for the adoption of
 learner-centred approaches in accounting education, several recent studies
 (e.g. May et al., 1995; Adler and Milne, Accounting Education: an
 International Journal 6 (2), 1997) and further survey-based evidence from
 this paper suggest that learner-centred approaches have not been
 significantly and seriously adopted by most accounting educators. This
 paper explores the impediments to adopting learner-centred approaches. The
 research method began with a series of face-to-face interviews with
 accounting educators and administrators from four different New Zealand
 tertiary institutions and progressed to a relatively large-scale mail
 survey of accounting educators in Australia and New Zealand. The interview
 and survey data point to three broad groupings of impediments: a lack of
 student readiness, inadequate educator support mechanisms, and
 nonreflective teacher practices. The nature and range of these impediments
 casts doubts on the idea that the lack of learner-centred approaches can
 be explained in such simple terms as accounting educators not being given
 sufficient time to translate the professions' calls for change into
 practice. Instead, positive change is only likely to be realized through
 the adoption of a more vigorous and proactive approach. 
Journal: Accounting Education 
Pages: 113-134 
Issue: 2 
Volume: 9 
Year: 2000 
Keywords: Accounting Education Obstacles To Learner-CENTRED Approaches Field Study Survey New Zealand Australia, 
X-DOI: 10.1080/09639280010001911 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010001911 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:113-134




Template-Type: ReDIF-Article 1.0
Author-Name: Rosina Mladenovic 
Author-X-Name-First: Rosina 
Author-X-Name-Last: Mladenovic 
Title: An investigation into ways of challenging introductory accounting students' negative perceptions of accounting 
Abstract:
  Research shows that introductory accounting students have many
 stereotypical negative perceptions of accounting and that negative
 perceptions are often created or reinforced in introductory accounting
 courses. Since stereotypes influence career choice, courses supporting
 unrealistic perceptions may result in the 'wrong&#x201d; people choosing
 accounting careers and the 'right&#x201d; people choosing non-accounting
 careers (Friedlan, 1995). Recent studies show that, while nontraditional
 teaching methods, such as cooperative learning and case-based learning,
 are more effective in changing negative perceptions than more traditional
 lecture-based methods, these methods provide only limited success. Using
 Ramsden's (1992) Model of Student Learning in Context and Biggs' (1996)
 Alignment Model, this study provides potential explanations for the
 limited success of alternative teaching methods and explores a more
 effective way to facilitate appropriate changes in students' perceptions.
 In contrast to prior studies, this study finds statistically significant
 positive changes in students' negative perceptions for almost all survey
 items. 
Journal: Accounting Education 
Pages: 135-155 
Issue: 2 
Volume: 9 
Year: 2000 
Keywords: Students' Perceptions Approaches To Learning Teaching Methods Learning Environment And Career Choice, 
X-DOI: 10.1080/09639280010000147 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010000147 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:135-155




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Hughes 
Author-X-Name-First: Mark 
Author-X-Name-Last: Hughes 
Author-Name: Aidan Berry 
Author-X-Name-First: Aidan 
Author-X-Name-Last: Berry 
Title: Learning by doing: a case study of qualitative accounting research 
Abstract:
  The increasing number of master's degrees in accounting as well as
 specialist MBA's mean that an understanding of research methods is now an
 important part of the toolkit of accounting educators. In the literature
 there has been an increasing interest in qualitative accounting research.
 Whilst this interest has been mirrored by an increase in qualitative
 methods textbooks, less is known about the experience of undertaking such
 research. This presents a problem for educators, as they need material for
 students to work with and analyse before they are able to design their own
 research projects. This paper presents a case study based upon an
 extensive piece of qualitative research concerned with the use of
 accounting information in decision-making processes in banking. Review,
 exploratory and application questions provide a framework through which
 the case study can be used as a learning resource for accounting
 educators, supervisors and students. 
Journal: Accounting Education 
Pages: 157-174 
Issue: 2 
Volume: 9 
Year: 2000 
Keywords: Accounting Banking Case Study Interviewing Research Process Qualitative Research, 
X-DOI: 10.1080/09639280010011145 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010011145 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:157-174




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Contemporary accounting education and society 
Abstract:
Journal: Accounting Education 
Pages: 175-175 
Issue: 2 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010001074 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010001074 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:175-175




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Title: The ringing 'phone: ''Theatre'' in a large group lecture 
Abstract:
Journal: Accounting Education 
Pages: 197-199 
Issue: 2 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/713757694 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757694 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:197-199




Template-Type: ReDIF-Article 1.0
Author-Name: Angharad Miller 
Author-X-Name-First: Angharad 
Author-X-Name-Last: Miller 
Author-Name: Christine Woods 
Author-X-Name-First: Christine 
Author-X-Name-Last: Woods 
Title: Undergraduate tax education: a comparison of educators' and employers' perceptions in the UK 
Abstract:
  Taxation is emerging as a profession in its own right in the UK.
 Professions require academic underpinning both in terms of research and
 university study but little is known about the relationship of tax
 teaching to the requirements of the profession. The study examines whether
 or not an 'expectations gap' exists between the knowledge of taxation
 acquired at university and the knowledge which employers expect and would
 prefer graduates to have. Parallel postal questionnaires were sent to
 educators teaching taxation within accounting programmes at UK
 universities and to accounting firms likely to recruit graduates who had
 studied taxation at university for taxation work. The results indicate
 that differences exist not only between the 'old' (pre-1992) and 'new'
 (post-1992) university sectors but also between employers' current
 expectations of graduates' tax abilities and employers' preferences for
 graduates' tax abilities. This leads on to question the future direction
 of taxation teaching within UK undergraduate programmes. 
Journal: Accounting Education 
Pages: 223-241 
Issue: 3 
Volume: 9 
Year: 2000 
Keywords: Tax Education University Employers Undergraduate Preferences, 
X-DOI: 10.1080/09639280010017202 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010017202 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:223-241




Template-Type: ReDIF-Article 1.0
Author-Name: PatriciaCourt Mc Larres 
Author-X-Name-First: PatriciaCourt Mc 
Author-X-Name-Last: Larres 
Author-Name: George Radcliffe 
Author-X-Name-First: George 
Author-X-Name-Last: Radcliffe 
Title: Computer-based instruction in a professionally-accredited undergraduate tax course 
Abstract:
  The paper examines the impact of computer-based instruction (CBI) on a
 professionally-accredited undergraduate taxation course. The objective of
 introducing CBI into the course was to promote independent learning among
 students to prepare them for lifelong learning. Students' enthusiasm for
 the software and the frequency with which they used it would indicate that
 this objective was achieved to some degree. Furthermore, they perceived
 CBI to be as effective as lectures and taught tutorials in helping them
 achieve the designated learning outcomes of the course and to be the most
 interesting and stimulating learning tool. However, students considered
 that the tax software chosen was insufficiently detailed to permit
 achievement of the professional learning outcomes and inadequate as a
 delivery medium for theoretical and conceptual material. Consequently,
 supplantive use appears inappropriate on an undergraduate taxation course.
 Nevertheless, students strongly supported the use of CBI in a supportive
 role. 
Journal: Accounting Education 
Pages: 243-257 
Issue: 3 
Volume: 9 
Year: 2000 
Keywords: Professionally-ACCREDITED Undergraduate Tax Course Computer-BASED Instruction Autonomous Learning Learning Outcomes Student Perceptions, 
X-DOI: 10.1080/09639280010017211 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010017211 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:243-257




Template-Type: ReDIF-Article 1.0
Author-Name: Lin Mei Tan 
Author-X-Name-First: Lin Mei 
Author-X-Name-Last: Tan 
Author-Name: Frances Chua 
Author-X-Name-First: Frances 
Author-X-Name-Last: Chua 
Title: Tax ethics education in New Zealand tertiary institutions: a preliminary study 
Abstract:
  To uphold public confidence, businesses have been active in formulating
 ethical policies to regulate the behaviour of their members. It is
 generally accepted that the educational preparation of business people is
 critical for the effective implementation of such policies. Since taxation
 is an area that could have a potential impact on human behaviour, it is
 pertinent that taxation courses include elements of ethics to sensitize
 students to ethical issues in this area. The purpose of this study is to
 ascertain the current state of ethics teaching in the tax curriculum in
 New Zealand tertiary institutions. It looks at the coverage of ethics, the
 time devoted to the subject, the teaching mode and resources, areas
 covered, types of assessment used, expected outcomes, and the constraints.
 Research results indicated that there was limited coverage in this area as
 the existing curriculum is subject to a number of constraints. The
 findings have provided evidence to suggest that there is a need to
 strengthen the ethics component in the taxation curriculum in New Zealand
 tertiary institutions. 
Journal: Accounting Education 
Pages: 259-279 
Issue: 3 
Volume: 9 
Year: 2000 
Keywords: Tax Ethics Education Undergraduate Postgraduate Accounting, 
X-DOI: 10.1080/09639280010017220 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010017220 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:259-279




Template-Type: ReDIF-Article 1.0
Author-Name: Simon James 
Author-X-Name-First: Simon 
Author-X-Name-Last: James 
Title: Teaching tax principles and policy: comparing the single textbook and wider reading approaches 
Abstract:
  This study set out to test the relative merits and desirability of
 teaching tax principles and policy based either on a single textbook, or
 by using the more traditional UK social science method of wider reading
 and a more individualistic approach to learning. The method employed was
 to teach taxation using the two approaches on two parallel public finance
 courses and to assess the outcomes in the form of student course essays
 and examination answers together with a questionnaire survey of students'
 opinion. The balance of advantage appeared to lie with the single textbook
 approach. 
Journal: Accounting Education 
Pages: 281-289 
Issue: 3 
Volume: 9 
Year: 2000 
Keywords: Textbooks Readings Education Taxation, 
X-DOI: 10.1080/09639280010017239 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010017239 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:281-289




Template-Type: ReDIF-Article 1.0
Author-Name: D. Larry Crumbley 
Author-X-Name-First: D. Larry 
Author-X-Name-Last: Crumbley 
Author-Name: L. Murphy Smith 
Author-X-Name-First: L. Murphy 
Author-X-Name-Last: Smith 
Title: Using short stories to teach critical thinking and communication skills to tax students 
Abstract:
  Researchers and numerous groups stress the importance of incorporating
 communication skills development into accounting curricula. Although a
 number of formal and informal techniques are available to instructors to
 incorporate writing skills into the classroom, many students have both
 oral and writing communication apprehension (CA). Short stories are a
 flexible teaching tool to overcome boredom both inside and outside the
 classroom. This scenario approach combines education and entertainment to
 make learning easier and interesting. Students can be required to develop
 short stories where accountants are the key characters and heroes. The
 better short stories may be placed on the Internet for future students to
 review. What may be wearisome and unexciting information can become
 meaningful through mystery, intrigue, humour, and adventure. 
Journal: Accounting Education 
Pages: 291-296 
Issue: 3 
Volume: 9 
Year: 2000 
Keywords: Short Stories Critical Thinking Communication Skills Educational Novels Writing Communication Apprehension Scenario Principle, 
X-DOI: 10.1080/09639280010017248 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010017248 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:291-296




Template-Type: ReDIF-Article 1.0
Author-Name: P. W. Senarath Yapa 
Author-X-Name-First: P. W. Senarath 
Author-X-Name-Last: Yapa 
Title: University - profession partnership in accounting education: the case of Sri Lanka 
Abstract:
  This paper analyses accounting education in Sri Lanka with particular
 reference to the university-profession partnership. In terms of the
 establishment of the Institute of Chartered Accountants in Sri Lanka
 (ICASL) in 1959, the availability of accounting degree programmes in the
 university, and the on-going British influence in accounting, one might
 expect to find a vigorous accountancy profession in place, actively
 seeking to produce highly competent accounting professionals in adequate
 numbers suitable for its country's economic needs. However, such a
 situation would be misplaced. Over the past four decades ICASL has
 produced only 1800 qualified accountants in a country of 18 million
 population. Drawing upon a theoretical framework of professional
 accounting education, this paper explains the lack of a proper partnership
 between the university and the professional body over the last four
 decades in Sri Lanka, and speculates as to whether ICASL purposely exerts
 control over the supply of accountants by limiting the membership only to
 those who complete its own examinations. 
Journal: Accounting Education 
Pages: 297-307 
Issue: 3 
Volume: 9 
Year: 2000 
Keywords: Accounting Profession Sri Lanka University-PROFESSION Partnership Institute Of Chartered Accountants In Sri Lanka, 
X-DOI: 10.1080/09639280010010443 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010010443 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:297-307




Template-Type: ReDIF-Article 1.0
Author-Name: Siu Chan 
Author-X-Name-First: Siu 
Author-X-Name-Last: Chan 
Author-Name: Simon Ho 
Author-X-Name-First: Simon 
Author-X-Name-Last: Ho 
Title: Desired attributes of public accounting firms in the job selection process: an empirical examination of accounting graduates' perceptions 
Abstract:
  The purpose of this study is to identify attributes of public accounting
 firms that accounting graduates find most desirable in their job selection
 decisions, and the impacts of individual differences on these perceptions.
 Factor analysis performed on the responses of 167 final-year accounting
 students in Hong Kong to a 30-item questionnaire identified seven factors.
 The results indicate that accounting graduates considered help in
 finishing their professional accounting examinations and good staff
 relationships as the most important criteria in their choice of employers.
 In addition, female accounting graduates were more concerned about the
 possibility of being required to travel or be transferred, but were less
 concerned about the reputation and profile (such as the client base and
 the size) of the firms than their male counterparts. Accounting graduates
 with a higher grade point average (GPA) were less concerned about the
 working environment, but more concerned about a firms' reputation and
 profile than those with a lower GPA. The implications of these results are
 discussed. 
Journal: Accounting Education 
Pages: 315-327 
Issue: 4 
Volume: 9 
Year: 2000 
Keywords: Desired Attributes Public Accounting Firms Job Selection Accounting Graduates, 
X-DOI: 10.1080/09639280010010452 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010010452 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:315-327




Template-Type: ReDIF-Article 1.0
Author-Name: Omar Abdullah Zaid 
Author-X-Name-First: Omar Abdullah 
Author-X-Name-Last: Zaid 
Title: The appointment qualifications of Muslim accountants in the Middle Ages 
Abstract:
  Historically, accountants and accounting have played a very important
 role in Muslim societies. Accountants, who were known as Al-Kateb
 (accountants/bookkeepers/accounts clerks), held very prestigious positions
 in government, business and society. They were the advisors and
 decision-makers for the rulers, business peoples and society at large. The
 primary objective of accounting was the ascertainment of the adequacy of
 the transactions from the religious view point and the appropriate
 calculation of Zakat (religious levy). The role and responsibilities of
 Al-Kateb were much broader than those that exist in many instances today.
 The expanded role and status of Al-Kateb resulted in the establishment of
 comprehensive and demanding appointment criteria. Some of these criteria
 were of a compulsory nature while others were optional and were known as
 recommended appointment requirements. This paper examines the mandatory
 appointment requirements that were, at large, based on Shari'ah Islami'iah
 (Islamic teachings) that reflects the role of Islam as a comprehensive
 code of life for Muslims. Technical competence was also a mandatory
 requirement that had to serve the religious requirements in the process of
 recording and interpreting business transactions. Some of the mandatory
 appointment requirements of Al-Kateb are, in essence, similar to current
 Western practices. The similarity could have been prompted by historical
 business relationships between Muslim and Europeans (especially Italians)
 since the twelfth century. 
Journal: Accounting Education 
Pages: 329-342 
Issue: 4 
Volume: 9 
Year: 2000 
Keywords: Accountants Appointment Qualifications Middle Ages Qualifications Shari'AH Islami'IAH Equitability Eloquence, 
X-DOI: 10.1080/09639280010012649 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010012649 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:329-342




Template-Type: ReDIF-Article 1.0
Author-Name: J. H. Amernic 
Author-X-Name-First: J. H. 
Author-X-Name-Last: Amernic 
Author-Name: D. L. Losell 
Author-X-Name-First: D. L. 
Author-X-Name-Last: Losell 
Author-Name: R. J. Craig 
Author-X-Name-First: R. J. 
Author-X-Name-Last: Craig 
Title: 'Economic value added' as ideology through a critical lens: towards a pedagogy for management fashion? 
Abstract:
  This paper reviews several approaches to the teaching of a fashionable,
 accounting-related instrument of management: the indicator known as
 'economic value added'. A critical pedagogic orientation is recommended.
 Such an orientation is argued to facilitate the important objective of
 moving beyond merely teaching about technical matters to a form of
 teaching which recognizes and responds to the subtle, yet important
 influences of dominant social paradigms. Examples are provided of how such
 a critical approach might be implemented. 
Journal: Accounting Education 
Pages: 343-367 
Issue: 4 
Volume: 9 
Year: 2000 
Keywords: Pedagogy Ideology Value-ADDED Accounting Management Critical, 
X-DOI: 10.1080/09639280010033286 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010033286 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:343-367




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Introduction 
Abstract:
Journal: Accounting Education 
Pages: 369-369 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010025573 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010025573 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:369-369




Template-Type: ReDIF-Article 1.0
Author-Name: Natalie Buckmaster 
Author-X-Name-First: Natalie 
Author-X-Name-Last: Buckmaster 
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Title: Popular television formats, The student-as-consumer metaphor, acculturation and critical engagement in the teaching of accounting 
Abstract:
  This paper discusses six television programme formats which were
 self-selected by Australian university students to facilitate their
 group-based presentations of accounting subject matter to fellow students
 in seminar and tutorial classes. This paper is a reflection upon the
 experiences of these formats (news and current affairs, game shows,
 tabloid television, soap operas, children's programmes and situation
 comedies) using an evaluative framework comprising the student-as-consumer
 metaphor, notions of 'acculturation' and a model of 'critical engagement'.
 The television programme format appears to be beneficial in serving
 accounting students' psychological and emotional needs and in providing
 them with a shared cultural structure by which to address accounting
 issues. This shared structure facilitates students' critical and creative
 engagement with accounting. 
Journal: Accounting Education 
Pages: 371-387 
Issue: 4 
Volume: 9 
Year: 2000 
Keywords: Accounting Education Metaphor Television Engagement Consumer, 
X-DOI: 10.1080/09639280010025582 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010025582 
File-Format: text/html
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Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:371-387




Template-Type: ReDIF-Article 1.0
Author-Name: Dwight Owsen 
Author-X-Name-First: Dwight 
Author-X-Name-Last: Owsen 
Title: Commentary on: 'Popular television formats, the student-as-consumer metaphor, acculturation and critical engagement in the teaching of accounting' 
Abstract:
Journal: Accounting Education 
Pages: 389-393 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010025591 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010025591 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:389-393




Template-Type: ReDIF-Article 1.0
Author-Name: M. R. Mathews 
Author-X-Name-First: M. R. 
Author-X-Name-Last: Mathews 
Title: Commentary on: 'Popular television formats, the student-as-consumer metaphor, acculturation and critical engagement in the teaching of accounting' 
Abstract:
Journal: Accounting Education 
Pages: 395-398 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010025609 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010025609 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:395-398




Template-Type: ReDIF-Article 1.0
Author-Name: Can Simga-Mugan 
Author-X-Name-First: Can 
Author-X-Name-Last: Simga-Mugan 
Title: Commentary on: 'Popular television formats, the student-as-consumer metaphor, acculturation and critical engagement in the teaching of accounting' 
Abstract:
Journal: Accounting Education 
Pages: 399-401 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010025618 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010025618 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:399-401




Template-Type: ReDIF-Article 1.0
Author-Name: Natalie Buckmaster 
Author-X-Name-First: Natalie 
Author-X-Name-Last: Buckmaster 
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Title: Rejoinder: Creative role play and television programme formats as an extreme pedagogical device in serving the 'new economy'? 
Abstract:
Journal: Accounting Education 
Pages: 403-406 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010025627 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010025627 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:403-406




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Title: Postcards from the podium 
Abstract:
Journal: Accounting Education 
Pages: 407-407 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010056208 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010056208 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:407-407




Template-Type: ReDIF-Article 1.0
Author-Name: Rebecca Rosner 
Author-X-Name-First: Rebecca 
Author-X-Name-Last: Rosner 
Title: The dreaded oral presentation 
Abstract:
Journal: Accounting Education 
Pages: 409-411 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010056217 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010056217 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:409-411




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Title: Have you ever been heckled in the classroom? 
Abstract:
Journal: Accounting Education 
Pages: 413-415 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280010056226 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010056226 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:413-415




Template-Type: ReDIF-Article 1.0
Author-Name: Paul Solomon 
Author-X-Name-First: Paul 
Author-X-Name-Last: Solomon 
Title: Colloquium on change in accounting education: a report on the 2000 colloquium and a look forward to 2001 
Abstract:
Journal: Accounting Education 
Pages: 417-418 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280110042159 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110042159 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:417-418




Template-Type: ReDIF-Article 1.0
Author-Name: Ailsa Nicholson 
Author-X-Name-First: Ailsa 
Author-X-Name-Last: Nicholson 
Title: Software section 
Abstract:
Journal: Accounting Education 
Pages: 419-423 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280110042357 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110042357 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:419-423




Template-Type: ReDIF-Article 1.0
Author-Name: Gerard McHugh 
Author-X-Name-First: Gerard 
Author-X-Name-Last: McHugh 
Title: Literature reviews 
Abstract:
Journal: Accounting Education 
Pages: 425-430 
Issue: 4 
Volume: 9 
Year: 2000 
X-DOI: 10.1080/09639280110044643 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110044643 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:425-430




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial Comment 
Abstract:
Journal: Accounting Education 
Pages: 1-1 
Issue: 1 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110034725 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110034725 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:1-1




Template-Type: ReDIF-Article 1.0
Author-Name: Peggy Hite 
Author-X-Name-First: Peggy 
Author-X-Name-Last: Hite 
Author-Name: John Hasseldine 
Author-X-Name-First: John 
Author-X-Name-Last: Hasseldine 
Title: A primer on tax education in the United States of America 
Abstract:
  The targeted readership of this article are tax educators employed
 outside the USA and other readers who are interested in tax education and
 research within the USA. After briefly outlining key features of the US
 tax system, the article describes the 'traditional' approach to tax
 teaching and documented concerns with this approach. A number of
 alternative approaches to tax teaching stemming from the work of the
 Accounting Education Change Commission are described. In addition, a
 synopsis of prior tax education literature from the USA is presented so
 that interested readers can further investigate some of the specific
 techniques described. The pendulum of tax teaching in the USA has swung
 between a rule-oriented lecture format and a more abstract economic
 analysis. Now, the current concensus appears to prefer an eclectic
 approach with a combination of teaching methods, testing techniques, case,
 economic, and rule-oriented content. Although the underlying tax laws
 throughout the world obviously differ, it is suggested that the
 possibility that effective delivery strategies may be universal. 
Journal: Accounting Education 
Pages: 3-13 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Tax Education Usa Traditional Approach Alternative Approach Aecc Literature Review, 
X-DOI: 10.1080/09639280110034734 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110034734 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:3-13




Template-Type: ReDIF-Article 1.0
Author-Name: Tamara Kowalczyk 
Author-X-Name-First: Tamara 
Author-X-Name-Last: Kowalczyk 
Title: Single-case technique for teaching the tax research process 
Abstract:
  This article describes an instructional technique using a single current
 tax case to demonstrate the many facets of tax research methodology. The
 technique is just one resource used for teaching the graduate tax research
 course, and provides for a richer contextual environment in which to learn
 the tax research process. Using a single case based on actual events, the
 many sources of statutory and judicial tax authority were incrementally
 evaluated to solve the tax problem, and integrally analysed for the final
 conclusions. In addition, the case centred on a very public and political
 tax issue, which generated increased interest among students and
 illustrated the political process associated with tax law development.
 Application of the technique for desired learning outcomes and assessment
 objectives are also discussed. 
Journal: Accounting Education 
Pages: 15-25 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Tax Research Methodology Single Cases Actual Events, 
X-DOI: 10.1080/09639280110034743 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110034743 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:15-25




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Juchau 
Author-X-Name-First: Roger 
Author-X-Name-Last: Juchau 
Author-Name: Ray Neale 
Author-X-Name-First: Ray 
Author-X-Name-Last: Neale 
Title: Taxation in Australian undergraduate accounting courses: a review and case note 
Abstract:
  This review note outlines and reviews the presence of the subject of
 taxation in undergraduate accounting courses in Australia. It covers the
 period 1945-1995. Through the outline and review an explanation is
 provided of why the subject of taxation was present in the accounting
 degree in Australia. A review is made of one long-standing accounting
 degree course to provide a case illustration and explanation of how
 taxation was located within a degree. Some comparisons are made with UK
 findings of how and why taxation was located in undergraduate accounting
 degrees. The rationales for the inclusion of taxation in undergraduate
 degrees are also explored. 
Journal: Accounting Education 
Pages: 27-36 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Taxation Australia Accounting Degree Curriculum Subject Location, 
X-DOI: 10.1080/09639280110034752 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110034752 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:27-36




Template-Type: ReDIF-Article 1.0
Author-Name: Gordon Boyce 
Author-X-Name-First: Gordon 
Author-X-Name-Last: Boyce 
Author-Name: Sarah Williams 
Author-X-Name-First: Sarah 
Author-X-Name-Last: Williams 
Author-Name: Andrea Kelly 
Author-X-Name-First: Andrea 
Author-X-Name-Last: Kelly 
Author-Name: Helen Yee 
Author-X-Name-First: Helen 
Author-X-Name-Last: Yee 
Title: Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education 
Abstract:
  It is vital that accounting educators take responsibility for the
 development of students' generic (soft) skills in conjunction with,
 discipline-specific skills. Research indicates that the typical learning
 styles of accounting students are not suited to the acquisition of generic
 skills. In this paper learning theory is used to provide a framework to
 support the use of case studies as a tool to promote appropriate learning
 styles and thereby enhance generic skill development. The paper details a
 number of strategies that may be implemented with case studies to achieve
 these goals. The implications for accounting educators, which are
 significant, are discussed. 
Journal: Accounting Education 
Pages: 37-60 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Case Studies Soft Skills Generic Skills Deep Processing Elaborative Processing Learning Style Assessment, 
X-DOI: 10.1080/09639280121889 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280121889 
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Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:37-60




Template-Type: ReDIF-Article 1.0
Author-Name: Markus Milne 
Author-X-Name-First: Markus 
Author-X-Name-Last: Milne 
Author-Name: Philip McConnell 
Author-X-Name-First: Philip 
Author-X-Name-Last: McConnell 
Title: Problem-based learning: a pedagogy for using case material in accounting education 
Abstract:
  This paper provides an extensive review of the developments of
 problem-based learning (PBL). The paper describes an idealized PBL format
 and outlines the learning rationale for such an approach. The paper also
 reviews the empirical evidence from the medical literature, where PBL has
 undergone its greatest application. This literature, which has grown to be
 quite extensive, suggests PBL is particularly effective in developing
 self-directed learning behaviours in students as well as increasing their
 levels of motivation and clinical reasoning skills. The paper concludes
 that PBL approaches appear to be particularly suited to bridging the gap
 between tertiary education and life as a professional, and that accounting
 educators need to seriously consider such an approach as a means of
 organizing their case study material. 
Journal: Accounting Education 
Pages: 61-82 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Problem-BASED Learning Medical Education Literature Review Cognitive Psychology, 
X-DOI: 10.1080/09639280122712 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280122712 
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Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:61-82




Template-Type: ReDIF-Article 1.0
Author-Name: Sudip Bhattacharjee 
Author-X-Name-First: Sudip 
Author-X-Name-Last: Bhattacharjee 
Author-Name: Lewis Shaw 
Author-X-Name-First: Lewis 
Author-X-Name-Last: Shaw 
Title: Evidence that independent research projects improve accounting students' technology-related perceptions and skills 
Abstract:
  Advances in technology require that accountants possess skills to obtain
 information from various sources, complete computer-based projects, and
 use computers as a tool to achieve other business-related objectives.
 Students not only need to develop skills to access information but, more
 importantly, they also need to improve their perceived ability to utilize
 computers successfully. This paper describes a project in which accounting
 students were required to independently analyse a publicly-traded company
 using text- and Internet-based resources. The goals were to concurrently
 develop students' computer-based skills and improve perceptions toward
 technology. In addition, since research using nonaccounting students has
 shown that self-efficacy and confidence in the use of technology differs
 between the genders, this study also analysed gender-related differences
 in perceptions towards computers. The results show that the project
 enhanced students' Internet knowledge and skills to access information
 from multiple sources. Students also improved their perceived ability to
 use computers to analyse technical problems, their computer-based project
 completion skills, and their understanding of the Internet. Furthermore,
 while female students indicated lower perceived ability to work on
 technology-related projects before the assignment, participation in the
 project elevated their confidence levels. In general, this paper
 demonstrates the value of designing assignments to improve students'
 perceived computer-related abilities, and provides insight into gender
 differences in perceptions towards technology. 
Journal: Accounting Education 
Pages: 83-103 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Accounting Education Perceptions Towards Technology Internet Project Gender And Technology, 
X-DOI: 10.1080/09639280110058909 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110058909 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:83-103




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Keef 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Keef 
Author-Name: Melvin Roush 
Author-X-Name-First: Melvin 
Author-X-Name-Last: Roush 
Title: Discounted cash flow methods and the fallacious reinvestment assumption: a review of recent texts 
Abstract:
  Differences in the assumptions relating to the reinvestment of
 intermediate cash flows have been offered as the explanation for the
 conflict that can arise between the net present value method and the
 internal rate of return method in the ranking of two projects. A review of
 the literature argues that this assumption is incorrect and thus cannot be
 an explanation for the conflict. This paper briefly discusses the conflict
 and presents the results of a survey into the incidence of the assumption
 in a sample of recent management accounting and finance texts.
 Seven-tenths of the texts we sampled relied on the fallacious assumption.
 We offer tentative explanations as to why the fallacious reinvestment
 assumption is invoked. 
Journal: Accounting Education 
Pages: 105-116 
Issue: 1 
Volume: 10 
Year: 2001 
Keywords: Npv Irr Reinvestment Assumption Survey, 
X-DOI: 10.1080/09639280122722 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280122722 
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Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:105-116




Template-Type: ReDIF-Article 1.0
Author-Name: M. R. Mathews 
Author-X-Name-First: M. R. 
Author-X-Name-Last: Mathews 
Title: The way forward for accounting education? A comment on Albrecht and Sack 'A Perilous Future' 
Abstract:
  This short paper reviews and comments on the recently released American
 Accounting Association report by Albrecht and Sack on accounting education
 in the United States. The applicability of the report to the US is
 considered, and some additional observations made. 
Journal: Accounting Education 
Pages: 117-122 
Issue: 1 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110050277 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110050277 
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Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:117-122




Template-Type: ReDIF-Article 1.0
Author-Name: Sidney Weil 
Author-X-Name-First: Sidney 
Author-X-Name-Last: Weil 
Author-Name: Peter Oyelere 
Author-X-Name-First: Peter 
Author-X-Name-Last: Oyelere 
Author-Name: Joanna Yeoh 
Author-X-Name-First: Joanna 
Author-X-Name-Last: Yeoh 
Author-Name: Colin Firer 
Author-X-Name-First: Colin 
Author-X-Name-Last: Firer 
Title: A study of students' perceptions of the usefulness of case studies for the development of finance and accounting-related skills and knowledge 
Abstract:
  Recent accounting and finance education literature indicates a trend
 towards an increasing use of case studies. The literature in this field is
 primarily descriptive, with no empirical evidence on the use or
 effectiveness of the method. This study examines students' perceptions of
 the use of case studies and the potential influences of gender and prior
 academic performance on such perceptions. The study focuses, in
 particular, on students' perceptions about whether case studies develop
 particular skills suggested in the literature. The questionnaire-based
 study was conducted in a postgraduate (Honours) class at a South African
 university. Analyses of the results reveal significant differences in
 students' perceptions of the benefits of the use of cases. Gender and
 prior academic performance-based differences in perception were also
 found. The study is useful for educators who use, or intend to use, case
 studies, as it highlights issues, such as the learning objectives of the
 course, which need to be addressed prior to curriculum design. 
Journal: Accounting Education 
Pages: 123-146 
Issue: 2 
Volume: 10 
Year: 2001 
Keywords: Case Studies Student Perceptions Skills Knowledge Gender Prior Academic Performance, 
X-DOI: 10.1080/09639280110081642 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110081642 
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Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:123-146




Template-Type: ReDIF-Article 1.0
Author-Name: Len Hand 
Author-X-Name-First: Len 
Author-X-Name-Last: Hand 
Author-Name: Mike Rowe 
Author-X-Name-First: Mike 
Author-X-Name-Last: Rowe 
Title: Evaluation of student feedback 
Abstract:
  The processes by which feedback is gathered from students and courses
 evaluated provide challenges and difficulties. How much feedback is
 needed? Which instruments should be used? When should the feedback be
 gathered? From whom should the feedback be gathered? What does the
 feedback tell us? Does the process really improve the learning experience?
 These are all questions that concern tutors who wish to understand the
 educational experience of their students. This paper aims to offer some
 support and encouragement for tutors who are thinking about the evaluation
 process at course or module level. An action research model is adopted. A
 module leader (the practitioner) seeks improvement in feedback gathering
 and evaluation processes. Experiences with a new first year undergraduate
 module are described and the various ways in which feedback was obtained
 are evaluated. It is not the intention to evaluate the module in question
 but to evaluate the forms of student feedback. Feedback that occurs
 naturally as part of the teaching/learning process is set alongside
 structured feedback instruments. Implications for tutors involved in
 feedback and evaluation are considered and suggestions offered. 
Journal: Accounting Education 
Pages: 147-160 
Issue: 2 
Volume: 10 
Year: 2001 
Keywords: Student Feedback Student Questionnaires Learning-TO-LEARN Study Skills First Year Accounting, 
X-DOI: 10.1080/09639280110081651 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110081651 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:147-160




Template-Type: ReDIF-Article 1.0
Author-Name: Ursula Lucas 
Author-X-Name-First: Ursula 
Author-X-Name-Last: Lucas 
Title: Deep and surface approaches to learning within introductory accounting: a phenomenographic study 
Abstract:
  This paper reports the findings of a phenomenographic research study
 which sought to identify students' approaches to learning introductory
 accounting and their conceptions of accounting. The findings reveal that,
 in common with other disciplines, deep and surface approaches to learning
 can be identified. However, the main contribution of this study lies in
 two areas. First, it distinguishes those features that are characteristic
 of the deep and surface approaches within the discipline of accounting.
 Secondly, it identifies contextual features surrounding these approaches
 to learning and which are central to an understanding of them. The paper
 suggests how these findings can be used immediately to make changes within
 teaching and assessment practice through a phenomenographic pedagogy
 which: seeks to make students' conceptions of the subject matter explicit;
 provides diagnostic tools for the identification of distinctively
 different conceptions of the subject and approaches to learning; and
 addresses issues of preconceptions and relevance within teaching and
 assessment. The findings can also be used as the basis for further
 research into the identification of statistical variation in approaches to
 learning between students. 
Journal: Accounting Education 
Pages: 161-184 
Issue: 2 
Volume: 10 
Year: 2001 
Keywords: Phenomenography Approaches To Learning Introductory Accounting Perceptions Of Accounting, 
X-DOI: 10.1080/09639280110073443 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110073443 
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Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:161-184




Template-Type: ReDIF-Article 1.0
Author-Name: Angus Duff 
Author-X-Name-First: Angus 
Author-X-Name-Last: Duff 
Title: A note on the psychometric properties of the Learning Styles Questionnaire (LSQ) 
Abstract:
  The objective of this study is to examine some psychometric properties of
 Honey and Mumford's (1992 The Manual of Learning Styles. Maidenhead: Peter
 Honey) Learning Styles Questionnaire (LSQ) and therefore its potential
 utility for accounting education research. Prior research in other cognate
 disciplines (managers; US business undergraduates) suggests that the LSQ
 may be preferable to Kolb's Learning Style Inventory (LSI) and Revised
 LSI. However, little measurement information exists regarding the
 application of the LSQ in higher education. The present study uses samples
 of undergraduate accounting students (N = 127) at a UK university.
 Evidence of only modest internal consistency reliability is reported. The
 construct validity of the scores produced by the instrument is not
 supported by the results of the present study. Limitations and
 implications for the use of the LSQ by accounting education researchers
 are discussed. 
Journal: Accounting Education 
Pages: 185-197 
Issue: 2 
Volume: 10 
Year: 2001 
Keywords: Learning Styles Questionnaire Learning Styles Experiential Learning Model Reliability Validity, 
X-DOI: 10.1080/09639280110095764 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110095764 
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Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:185-197




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Deane-Draper stores: employee empowerment in a retail environment 
Abstract:
  This case focuses on the application of employee empowerment principles
 to a large retail group. It provides the opportunity to analyse the manner
 of the strategy implementation and the consequent impact on both
 individuals and the organization. The case establishes significant
 financial underperformance in one part of a retail group and investigates
 the use of 'employee empowerment' techniques - following Carlzon (1987) -
 to provide a solution. The case illustrates the dysfunctional activity
 associated with implementing empowerment without either appropriate
 management control or staff training, together with the dire financial
 implications. The Teaching Resource Note discusses alternative approaches
 that might have been adopted. 
Journal: Accounting Education 
Pages: 199-206 
Issue: 2 
Volume: 10 
Year: 2001 
Keywords: Employee Empowerment Retail Sector Customer Satisfaction Dysfunctional Behaviour Management Control Shoplifter'S Charter, 
X-DOI: 10.1080/09639280110065262 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110065262 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:199-206




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Crawford 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Crawford 
Author-Name: William Henry 
Author-X-Name-First: William 
Author-X-Name-Last: Henry 
Author-Name: Finbar Dineen 
Author-X-Name-First: Finbar 
Author-X-Name-Last: Dineen 
Title: Developing interviewing skills of accounting students on the Web - a case study approach 
Abstract:
  Increasing emphasis on the need for accounting graduates to develop
 personal skills has led to changes in many undergraduate programmes. This
 paper discusses one project at a Scottish university aimed at developing
 interviewing skills, using Web technology. Based on the theory of
 experiential learning, the project involves case study material delivered
 via a specially-written application which tracks students' questions and
 provides feedback on their interviewing styles. The interpersonal skills
 required in interviewing in a workplace context are analysed, and
 expressed in terms of the attributes of the questions used. The problem of
 providing feedback without excessive input from tutors is addressed and,
 finally, a method of evaluating the effectiveness of the learning
 experience is suggested. 
Journal: Accounting Education 
Pages: 207-218 
Issue: 2 
Volume: 10 
Year: 2001 
Keywords: Personal Skills Web Technology Computer Assisted Learning Innovation, 
X-DOI: 10.1080/09639280110081633 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110081633 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:207-218




Template-Type: ReDIF-Article 1.0
Author-Name: Bryan Bessner 
Author-X-Name-First: Bryan 
Author-X-Name-Last: Bessner 
Title: Partnership income-splitting: a lesson in greed 
Abstract:
Journal: Accounting Education 
Pages: 219-220 
Issue: 2 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110073452 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110073452 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:219-220




Template-Type: ReDIF-Article 1.0
Author-Name: Abdel Halabi 
Author-X-Name-First: Abdel 
Author-X-Name-Last: Halabi 
Title: Do you realise, sir, that we are the ADVANCED group? 
Abstract:
Journal: Accounting Education 
Pages: 221-223 
Issue: 2 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110073461 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110073461 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:2:p:221-223




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Forum 
Abstract:
Journal: Accounting Education 
Pages: 237-237 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110093432 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093432 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:237-237




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Coppage 
Author-X-Name-First: Richard 
Author-X-Name-Last: Coppage 
Author-Name: Sidney Baxendale 
Author-X-Name-First: Sidney 
Author-X-Name-Last: Baxendale 
Title: A synergistic approach to an accounting educator's primary responsibilities 
Abstract:
  The changes that are taking place in accounting education are placing
 greater time constraints on many accounting educators. As a way to help
 manage an accounting educator's three main responsibilities, teaching,
 research and service, this article suggests a synergistic approach to the
 three main responsibilities to seek greater efficiency and effectiveness.
 As businesses constantly look for ways to improve, we in academia must do
 the same. Handled properly, integrating teaching, research and service can
 be beneficial to all parties involved. This article describes the authors'
 attempts to (1) integrate teaching and research efforts, (2) research and
 service, and (3) service and research with teaching to create a synergy
 among all three main responsibilities. The ethical considerations that are
 important as one seeks to reap the synergies that are possible are then
 discussed. Finally, research is encouraged to better understand the impact
 of synergistic efforts on all parties involved. 
Journal: Accounting Education 
Pages: 239-246 
Issue: 3 
Volume: 10 
Year: 2001 
Keywords: Accounting, Education, Research, Teaching, Service, Synergy, 
X-DOI: 10.1080/09639280110093441 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093441 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:239-246




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Commentary on: A synergistic approach to an accounting educator's primary responsibilities 
Abstract:
Journal: Accounting Education 
Pages: 247-248 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110093450 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093450 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:247-248




Template-Type: ReDIF-Article 1.0
Author-Name: Giuseppe Galassi 
Author-X-Name-First: Giuseppe 
Author-X-Name-Last: Galassi 
Title: Commentary on: A synergistic approach to an accounting educator's primary responsibilities 
Abstract:
Journal: Accounting Education 
Pages: 249-251 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110093469 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093469 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:249-251




Template-Type: ReDIF-Article 1.0
Author-Name: Philip Siegel 
Author-X-Name-First: Philip 
Author-X-Name-Last: Siegel 
Title: Commentary on: A synergistic approach to an accounting educator's primary responsibilities (2001) 
Abstract:
Journal: Accounting Education 
Pages: 253-253 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110093478 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093478 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:253-253




Template-Type: ReDIF-Article 1.0
Author-Name: Reva Brown 
Author-X-Name-First: Reva 
Author-X-Name-Last: Brown 
Title: Commentary on: A synergistic approach to an accounting educator's primary responsibilities 
Abstract:
Journal: Accounting Education 
Pages: 255-256 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110093487 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093487 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:255-256




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Coppage 
Author-X-Name-First: Richard 
Author-X-Name-Last: Coppage 
Author-Name: Sidney Baxendale 
Author-X-Name-First: Sidney 
Author-X-Name-Last: Baxendale 
Title: Rejoinder to commentaries on: A synergistic approach to an accounting educator's primary responsibilities 
Abstract:
Journal: Accounting Education 
Pages: 257-259 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110093496 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110093496 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:257-259




Template-Type: ReDIF-Article 1.0
Author-Name: Hartwell Herring 
Author-X-Name-First: Hartwell 
Author-X-Name-Last: Herring 
Title: Editorial Comment 
Abstract:
Journal: Accounting Education 
Pages: 261-261 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121790 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121790 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:261-261




Template-Type: ReDIF-Article 1.0
Author-Name: Roberta Ann Jones 
Author-X-Name-First: Roberta Ann 
Author-X-Name-Last: Jones 
Author-Name: Kathryn Lancaster 
Author-X-Name-First: Kathryn 
Author-X-Name-Last: Lancaster 
Title: Process mapping and scripting in the Accounting Information Systems (AIS) curriculum 
Abstract:
  The ability to understand, document, and suggest improvements for a
 business process is an important skill for an accounting student for the
 following reasons: (1) efficient business processes give businesses a
 competitive advantage; (2) business process analysis provides auditors
 with an assessment of business risk; and (3) successful enterprise
 resource planning implementation depends on understanding and improving
 existing business processes. It is suggested that students be introduced
 to process mapping and scripting in an accounting information systems
 (AIS) course to facilitate their understanding of business processes and
 help them visualize the interaction between functional areas. The
 specifics of process mapping are covered and advantages of incorporating
 process mapping into the AIS curriculum discussed. It is also proposed
 that scripting, which is used to facilitate configuration, testing of ERP
 software and communication between the accountant and the programmer, be
 included in the AIS course. Finally, suggestions for classroom activities
 are included. 
Journal: Accounting Education 
Pages: 263-278 
Issue: 3 
Volume: 10 
Year: 2001 
Keywords: Business Processes, Process Mapping, Scripting, Ais Education, Ais Curriculum, 
X-DOI: 10.1080/09639280210121808 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121808 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:263-278




Template-Type: ReDIF-Article 1.0
Author-Name: Penne Ainsworth 
Author-X-Name-First: Penne 
Author-X-Name-Last: Ainsworth 
Title: Changes in accounting curricula: discussion and design 
Abstract:
  This paper illustrates a model accounting curriculum developed to meet
 the needs of future accounting professionals. In addition, it offers a
 process for encouraging change in accounting curricula and discussion
 concerning teaching, pedagogy, and curriculum development. Calls for
 change in accounting education from academics and professional accountants
 are reviewed and the conclusion is reached that accounting education, as a
 whole, is still in need of reform. 
Journal: Accounting Education 
Pages: 279-297 
Issue: 3 
Volume: 10 
Year: 2001 
Keywords: Accounting Education Change, Curriculum Revision, Technology In Accounting Education, Assessment, 
X-DOI: 10.1080/09639280210121817 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121817 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:279-297




Template-Type: ReDIF-Article 1.0
Author-Name: Jose Luis Arquero Montano 
Author-X-Name-First: Jose Luis Arquero 
Author-X-Name-Last: Montano 
Author-Name: Jose Antonio Donoso 
Author-X-Name-First: Jose Antonio 
Author-X-Name-Last: Donoso 
Author-Name: Trevor Hassall 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hassall 
Author-Name: John Joyce 
Author-X-Name-First: John 
Author-X-Name-Last: Joyce 
Title: Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion 
Abstract:
  The increasingly dynamic environment in which accountants work has
 necessitated a reorientation of accounting education. In some countries
 this issue has raised great interest amongst accounting educators and
 practitioners. The ongoing debate has already resulted in the publication
 of several statements and research papers that have raised the question of
 the relevance of the role of vocational skills in accounting education.
 Examples of these vocational skills are communication skills,
 interpersonal skills, and problem-solving skills. This paper reports on
 the importance that the employers of management accountants gave to a
 specified set of vocational skills and capabilities and the level of
 ability of these skills exhibited by students. In order to prioritize
 future developments an integrated analysis of the two attributes,
 importance and exhibited level, is enabled by the use of strategic
 mapping. The results of this study suggest that the employers perceive
 deficiencies in several capabilities that they have identified as being
 quite important. These deficiencies exist, in the employers' opinion, both
 prior to recruitment and on professional qualification. The research also
 indicates that, in the opinion of these employers, the development of
 these skills should be a central concern for universities and professional
 bodies. The employers also indicated that vocational skills should be
 attained in an integrated way. 
Journal: Accounting Education 
Pages: 299-313 
Issue: 3 
Volume: 10 
Year: 2001 
Keywords: Vocational Skills, Education Profile, Educational Objectives, Curriculum Development, Strategic Maps, 
X-DOI: 10.1080/09639280210122339 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210122339 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:299-313




Template-Type: ReDIF-Article 1.0
Author-Name: Hartwell Herring 
Author-X-Name-First: Hartwell 
Author-X-Name-Last: Herring 
Author-Name: Barry Bryan 
Author-X-Name-First: Barry 
Author-X-Name-Last: Bryan 
Title: Curriculum development research: a literature guide 
Abstract:
Journal: Accounting Education 
Pages: 315-323 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210122348 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210122348 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:315-323




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Title: Surviving an executive MBA 'riot' 
Abstract:
Journal: Accounting Education 
Pages: 325-327 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110108011 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110108011 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:325-327




Template-Type: ReDIF-Article 1.0
Author-Name: George Lan 
Author-X-Name-First: George 
Author-X-Name-Last: Lan 
Title: A simple act of caring 
Abstract:
Journal: Accounting Education 
Pages: 329-331 
Issue: 3 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280110108020 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110108020 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:3:p:329-331




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Forum 
Abstract:
Journal: Accounting Education 
Pages: 333-333 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121123 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121123 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:333-333




Template-Type: ReDIF-Article 1.0
Author-Name: M. R. Mathews 
Author-X-Name-First: M. R. 
Author-X-Name-Last: Mathews 
Title: Some thoughts on social and environmental accounting education 
Abstract:
  Although there are probably more academics interested in the social and
 environmental dimensions of accounting than previously, there is still
 relatively little discussion of curricular and pedagogical issues in this
 branch of the accounting domain. This paper attempts to raise the
 structure of social and/or environmental dimensions within accounting
 education for debate. This is done by proposing the qualitative background
 to a social and environmental accounting course, and then suggesting
 curricular materials and assessment approaches that have been used in this
 area. 
Journal: Accounting Education 
Pages: 335-352 
Issue: 4 
Volume: 10 
Year: 2001 
Keywords: Social And Environmental Accounting Education, Curriculum Development, Qualitative Education, 
X-DOI: 10.1080/09639280210121132 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121132 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:335-352




Template-Type: ReDIF-Article 1.0
Author-Name: Jan Bebbington 
Author-X-Name-First: Jan 
Author-X-Name-Last: Bebbington 
Author-Name: Ian Thomson 
Author-X-Name-First: Ian 
Author-X-Name-Last: Thomson 
Title: Commentary on: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 353-355 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121141 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121141 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:353-355




Template-Type: ReDIF-Article 1.0
Author-Name: Peter Booth 
Author-X-Name-First: Peter 
Author-X-Name-Last: Booth 
Title: Commentary on: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 357-359 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121150 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121150 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:357-359




Template-Type: ReDIF-Article 1.0
Author-Name: Irene Gordon 
Author-X-Name-First: Irene 
Author-X-Name-Last: Gordon 
Title: Commentary on: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 361-364 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121178 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121178 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:361-364




Template-Type: ReDIF-Article 1.0
Author-Name: D. Jacque Grinnell 
Author-X-Name-First: D. Jacque 
Author-X-Name-Last: Grinnell 
Author-Name: Herbert Hunt 
Author-X-Name-First: Herbert 
Author-X-Name-Last: Hunt 
Title: Commentary on: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 365-368 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121187 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121187 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:365-368




Template-Type: ReDIF-Article 1.0
Author-Name: Markus Milne 
Author-X-Name-First: Markus 
Author-X-Name-Last: Milne 
Title: Commentary on: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 369-374 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121196 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121196 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:369-374




Template-Type: ReDIF-Article 1.0
Author-Name: David Owen 
Author-X-Name-First: David 
Author-X-Name-Last: Owen 
Title: Commentary on: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 375-378 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121204 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121204 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:375-378




Template-Type: ReDIF-Article 1.0
Author-Name: M. R. Mathews 
Author-X-Name-First: M. R. 
Author-X-Name-Last: Mathews 
Title: Rejoinder: Some thoughts on social and environmental accounting education 
Abstract:
Journal: Accounting Education 
Pages: 379-382 
Issue: 4 
Volume: 10 
Year: 2001 
X-DOI: 10.1080/09639280210121213 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210121213 
File-Format: text/html
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Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:379-382




Template-Type: ReDIF-Article 1.0
Author-Name: Angus Duff 
Author-X-Name-First: Angus 
Author-X-Name-Last: Duff 
Title: Psychometric methods in accounting education: a review, some comments and implications for accounting education researchers 
Abstract:
  Psychometric instruments are widely used in accounting education research
 (Herring et al., Issues in Accounting Education, 4(1), 48-57, 1989; Benke
 and Street, Accounting Education: an international journal, 1(1), 33-45,
 1992). Problems with the reliability of scores produced by such
 instruments have led to difficulties in interpreting the results of
 applied research (Schriesheim et al., Journal of Management, 19, 385-417,
 1993). This paper has three aims. The first is to present a rationale for
 including information about the measurement properties of research
 instruments used in published accounting education research. Information
 regarding the reliability and validity of item scores is useful to
 readers, journal editors and reviewers - especially when the research
 topic addresses changes in educational policy and processes. Second,
 problems encountered with questionnairebased research are presented and
 current practice in accounting education is reviewed. Third, construct
 validation is discussed in respect of measurement validity and factor
 analytic methods. The paper concludes with suggestions for improving
 contemporary practice in accounting education research. 
Journal: Accounting Education 
Pages: 383-401 
Issue: 4 
Volume: 10 
Year: 2001 
Keywords: Questionnaire, Measurement, Reliability, Validity, Exploratory Factor Analysis, Confirmatory Factor Analysis, 
X-DOI: 10.1080/09639280210135812 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210135812 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:383-401




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Bob Gammie 
Author-X-Name-First: Bob 
Author-X-Name-Last: Gammie 
Author-Name: Fiona Duncan 
Author-X-Name-First: Fiona 
Author-X-Name-Last: Duncan 
Title: The development, implementation and operation of an undergraduate distance learning module in auditing: a teaching note 
Abstract:
  The development of a distance learning module, to be undertaken by
 students whilst out on work experience in a thick sandwich degree
 programme, was driven by the motive to maximize the students' time on
 placement, rather than the belief that the module could be more
 effectively taught in this manner. However, with many institutions
 offering work placement as an optional extension within a degree
 programme, our experiences may pave the way for introducing some academic
 input into the work placement. This paper outlines the development and
 operation of an auditing distance learning module, which is undertaken by
 students during their placement year in an Accounting and Finance degree
 in Scotland. The pitfalls of distance learning have been well documented
 and the profile of the cohort which would undertake the course exacerbated
 concerns. However, the Course Team have produced a model that has been
 implemented and is currently operating in a manner that has largely
 satisfied all respective stakeholders, (namely students, educators,
 employers, professional bodies, and external examiners). The data for the
 review was generated through informal discussions with the Course Team and
 a selection of employers. Focus groups with students were also conducted.
 These were deliberately unstructured in nature to facilitate the use of
 dialogue with which the participants were familiar. The rationale for this
 was to allow participants to identify and highlight salient issues as
 perceived by them, rather than to answer specific questions on topics that
 the authors believed to be of relevance. 
Journal: Accounting Education 
Pages: 403-412 
Issue: 4 
Volume: 10 
Year: 2001 
Keywords: Auditing, Undergraduate Education, Distance Learning, 
X-DOI: 10.1080/09639280110104998 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110104998 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:403-412




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Luther 
Author-X-Name-First: Robert 
Author-X-Name-Last: Luther 
Author-Name: Neil Robson 
Author-X-Name-First: Neil 
Author-X-Name-Last: Robson 
Title: Overhead allocation: a cautionary tale! 
Abstract:
  This paper examines the behavioural consequences of charging/allocating
 central overheads to profit centres within a UK public sector institution.
 It is based on actual events at a UK university and the issues are set out
 in a case study format using correspondence from the profit centre manager
 to highlight issues of contol and measurement. A number of student tasks
 are suggested that require students to think beyond accounting numbers and
 consider the potentially conflicting roles of accounting information. In
 particular there is a conflict between the need to recover full costs from
 the University/Head Office perspective and the potential alienation of
 profit centre managers with only crude models for overhead recovery. The
 problems caused by inappropriate communication of accounting data and
 reactions to that data are also considered and instructors may use the
 case to introduce students to the differences between profit and
 not-for-profit organizations. 
Journal: Accounting Education 
Pages: 413-419 
Issue: 4 
Volume: 10 
Year: 2001 
Keywords: Overheads, Allocation, Profit Centre, Accounting Case, Behaviour, 
X-DOI: 10.1080/09639280110091263 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110091263 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:413-419




Template-Type: ReDIF-Article 1.0
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Title: Second thoughts about ' Cases in Auditing ' 
Abstract:
  This paper considers the uses and limitations of case studies in teaching
 audit and, in particular, the ways in which cases might be made more
 relevant to a critical approach to audit. It concludes that case studies
 based on audit scandals are not always the most appropriate resource, and
 that what are needed are cases that give students an appreciation of the
 way in which audit relates to other elements of corporate governance. A
 role-playing approach may be helpful here to provide an insight into the
 multiple pressures and influences on the auditor. 
Journal: Accounting Education 
Pages: 421-428 
Issue: 4 
Volume: 10 
Year: 2001 
Keywords: Audit, Case Studies, 
X-DOI: 10.1080/09639280110095755 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110095755 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:421-428




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott 
Author-X-Name-First: Pru 
Author-X-Name-Last: Marriott 
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Title: Editorial and Conference Report 
Abstract:
Journal: Accounting Education 
Pages: 1-2 
Issue: 1 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/09639280210153236 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153236 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:1-2




Template-Type: ReDIF-Article 1.0
Author-Name: James Rebele 
Author-X-Name-First: James 
Author-X-Name-Last: Rebele 
Title: Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research 
Abstract:
  All organizations must respond to changes in their external environments
 so that existing competitive advantages can be maintained and new
 opportunities that change often brings captured. Accounting education
 programmes are not exempt from this basic business principle. While much
 has been written about how accounting education programmes must respond to
 changes in practice, the overlooked higher education environment is likely
 having a more direct and significant effect on accounting education. This
 paper identifies and briefly describes several components of the higher
 education environment, including students, faculty, and culture. How these
 components could affect accounting education is also addressed.
 Suggestions as to how several best business practices, including
 just-in-time and total quality management, can be used to improve
 accounting education are provided. The paper concludes by identifying some
 important research implications of accounting education's changing
 environments. 
Journal: Accounting Education 
Pages: 3-25 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Strategic Planning, Best Business Practices, Accounting Education Research, 
X-DOI: 10.1080/09639280210153245 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153245 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:3-25




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 5-5 
Issue: 1 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928022000024292 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928022000024292 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:5-5




Template-Type: ReDIF-Article 1.0
Author-Name: Marann Byrne 
Author-X-Name-First: Marann 
Author-X-Name-Last: Byrne 
Author-Name: Barbara Flood 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Flood 
Author-Name: Pauline Willis 
Author-X-Name-First: Pauline 
Author-X-Name-Last: Willis 
Title: The relationship between learning approaches and learning outcomes: a study of Irish accounting students 
Abstract:
  The higher education literature demonstrates that a student's approach to
 learning is a critical factor in determining the quality of the learning
 outcome. This is the first study undertaken in an Irish context which
 examines the relationship between accounting students' approaches to
 learning and their learning outcomes. The Approaches and Study Skills
 Inventory for Students (ASSIST) is used to measure the approaches to
 learning adopted by first year students in their study of management
 accounting. Students' learning outcomes are represented by their
 performance in the various assessment components of that module. Gender
 differences are specifically considered in this study. The analysis
 reveals that for the full group the deep and strategic approaches are
 positively associated with high academic performance and the instrumental
 approach is associated with poor performance. This relationship exists for
 female students but, surprisingly, there is little evidence of a
 relationship between performance and learning approaches for male
 students. This may be explained by male students failing to effectively
 report their actual approach to learning. 
Journal: Accounting Education 
Pages: 27-42 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Learning Approaches, Learning Outcomes, Assist, Academic Performance, Gender Differences, 
X-DOI: 10.1080/09639280210153254 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153254 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:27-42




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott 
Author-X-Name-First: Pru 
Author-X-Name-Last: Marriott 
Title: A longitudinal study of undergraduate accounting students' learning style preferences at two UK universities 
Abstract:
  A learning style indicates a person's preferred way of learning. Students
 do not learn in the same way and a number of different learning style
 preferences exist which can change according to experience, i.e. a
 student's learning style preference may change over time. For accounting
 students this experience varies according to the institution attended and
 the programme of study. This paper presents the results of a study of 410
 students enrolled on an undergraduate accounting programme in 1998/1999 at
 two UK universities where students underwent different experiences. Their
 learning style preferences are analysed against background variables of
 gender, nationality and institution attended. Also the changes in learning
 style preferences of students enrolled on the first year in 1998/1999 and
 who completed their final year in 2000/2001 are analysed. The study shows
 that differences in learning style preferences exist and that learning
 style preferences change over time. The paper discusses the implications
 of these changes and calls for further work in the area. 
Journal: Accounting Education 
Pages: 43-62 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Learning Style Preferences, Kolb, Lsi, Changes Over Time, 
X-DOI: 10.1080/09639280210153263 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153263 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:43-62




Template-Type: ReDIF-Article 1.0
Author-Name: Bob Gammie 
Author-X-Name-First: Bob 
Author-X-Name-Last: Gammie 
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Erica Cargill 
Author-X-Name-First: Erica 
Author-X-Name-Last: Cargill 
Title: Personal skills development in the accounting curriculum 
Abstract:
  Today's challenging economic situation means that it is no longer
 sufficient for a new graduate to have knowledge of an academic subject;
 increasingly it is necessary for students to gain those skills which will
 enhance their prospects of employment. For over a decade, a number of
 employers have been sounding warnings to the higher education sector that
 a 'skills gap' was emerging at the employer/graduate interface. This paper
 highlights one strategy that attempts to facilitate the development of
 transferable and managerial skills in an undergraduate accounting degree.
 Using a stakeholder approach the adequacy of current in-house provision,
 and a comparison of this with best practice in the sector, was undertaken.
 Analysis of the findings resulted in the conclusion that skills
 development using an embedded delivery approach was insufficient.
 Likewise, a dedicated skills module in Year 1 was also inadequate and an
 appropriate course needed to be developed and incorporated as a core
 module in Year 2 of the programme. The result of this has been the
 creation of a module entitled Business Enterprise Skills. 
Journal: Accounting Education 
Pages: 63-78 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Graduate Skills, Dedicated Module, 
X-DOI: 10.1080/09639280210153272 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153272 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:63-78




Template-Type: ReDIF-Article 1.0
Author-Name: Nigel Brown 
Author-X-Name-First: Nigel 
Author-X-Name-Last: Brown 
Title: Meta programme patterns in accounting educators at a UK business school 
Abstract:
  The purposes of this study are to compare the results of two alternative
 methods of eliciting meta programmes, the Motivation Profile Questionnaire
 (MPQ) and the Language and Behaviour (LAB) Profile semistructured
 interview, and to identify whether accounting educators exhibit any
 dominant meta programmes. An individual trained to use the LAB Profile
 interviewed a sample of 14 accounting educators who then completed the
 MPQ. The results of the MPQ and the LAB Profile identified three common
 patterns, indicating a good degree of correlation between the two methods.
 Identification of the key meta programmes of the accounting educators may
 have benefits in their teaching and is the precursor to a larger study of
 the meta programmes of accounting undergraduates, which can now be
 undertaken in a cost effective way using the MPQ. 
Journal: Accounting Education 
Pages: 79-91 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Behavioural Traits, Neuro Linguistic Programming (NLP), Meta Programmes, Communication, Teaching, 
X-DOI: 10.1080/09639280210153281 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153281 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:79-91




Template-Type: ReDIF-Article 1.0
Author-Name: Louise Gracia 
Author-X-Name-First: Louise 
Author-X-Name-Last: Gracia 
Author-Name: Ellis Jenkins 
Author-X-Name-First: Ellis 
Author-X-Name-Last: Jenkins 
Title: An exploration of student failure on an undergraduate accounting programme of study 
Abstract:
  Academic failure creates financial and emotional issues for students,
 with associated resource and performance implications for higher education
 institutions. The literature reveals that much of the work on student
 performance is quantitative, restricting understanding of the deeper
 feelings and perceptions of students towards their studies. This paper
 explores undergraduate student performance from an experiential
 perspective, recognising the complexity and subjectivity of academic
 performance. Findings appear to highlight: the negative focus of reasoning
 underlying the choice of study; the impact of affect; the importance of
 the role of the tutor; the tutor expectations gap; levels of control and
 personal responsibility for learning; and patterns of participation as
 possible significant and important factors in understanding academic
 performance. Finally, the implications of the findings are discussed and
 further research outlined in terms of developing a predictive model that
 could offer early identification of students who are susceptible to
 academic failure and establishing appropriate, proactive support
 strategies for such students. 
Journal: Accounting Education 
Pages: 93-107 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Academic Performance, Accounting Education, Experiential Perspective, Semistructured Interviews, Student Reflections On Failure, 
X-DOI: 10.1080/09639280210153290 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153290 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:93-107




Template-Type: ReDIF-Article 1.0
Author-Name: Alison Lane 
Author-X-Name-First: Alison 
Author-X-Name-Last: Lane 
Author-Name: Mike Porch 
Author-X-Name-First: Mike 
Author-X-Name-Last: Porch 
Title: The impact of background factors on the performance of nonspecialist undergraduate students on accounting modules - a longitudinal study: a research note 
Abstract:
  Over recent years it has become apparent that students on the Business
 Studies and Leisure degree programmes at the University of Glamorgan
 perform poorly in the core accounting modules. Given that a high
 proportion of undergraduate accounting courses in the UK are delivered to
 nonspecialists, research into the performance of such students is
 important. With reference to previous literature, this study investigates
 the extent to which background factors affect the performance of students
 studying the nonspecialist Level 1 and Level 2 modules. The study is based
 on the September 1998 intake of students utilizing background information
 collected from the student files and performance measures from the
 university's Student Administration System. Explanatory variables are
 analysed using a factor analytical approach via principal component
 analysis. Multiple regression analysis is then performed on the results of
 the three accounting modules. The findings of this study are that the
 explanatory power of such models is limited and that perhaps a more
 qualitative approach to assessing factors influencing student performance
 would be more worthwhile. 
Journal: Accounting Education 
Pages: 109-118 
Issue: 1 
Volume: 11 
Year: 2002 
Keywords: Performance, Undergraduate Accounting, Nonspecialist, 
X-DOI: 10.1080/09639280210153308 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210153308 
File-Format: text/html
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Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:109-118




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Forum 
Abstract:
Journal: Accounting Education 
Pages: 119-120 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031763 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031763 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:119-120




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Author-Name: Joel Amernic 
Author-X-Name-First: Joel 
Author-X-Name-Last: Amernic 
Title: Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues 
Abstract:
  This paper conducts a wide-ranging and critical interpretative review of
 the accountability of university accounting educators. The 'idea' of the
 university is reviewed briefly. Particular attention is given to analysing
 the implication of accounting and auditing in the ravaging of
 universities; and to the effect of the market model on what we teach, how
 we teach and how we ought to discharge our accountability, as educators,
 to society. We explore the implications of regarding 'university
 accountability' as ideograph and persuasive definition and draw upon
 Whitehead (1929/1957) to propose a re definition of the descriptive
 meaning of 'university accountability'. Whereas the principal focus is
 discipline-specific (accounting education), the central thesis and the
 themes pursued have strong relevance for university educators in all
 disciplines. We reflect upon four interrelated contemporary issues
 affecting accounting educators: globalization, market force hysteria,
 metaphor and the university as a market-driven business, and Internet
 technology. We contend that accounting education should focus less on
 technical menus and more on social critique; argue that the response of
 accounting educators to the pedagogical demands of the Internet age has
 been inadequate; and profess the view that accounting educators might
 better discharge their accountability by adopting an approach to
 curriculum development and education which is akin to critical action
 learning. 
Journal: Accounting Education 
Pages: 121-171 
Issue: 2 
Volume: 11 
Year: 2002 
Keywords: Accountability, Accounting, Audit, Critical, Education, Globalization, Ideology, Ideograph, Internet, Market, Metaphor, Rhetoric, Strategy, University, 
X-DOI: 10.1080/0963928021000031772 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031772 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:121-171




Template-Type: ReDIF-Article 1.0
Author-Name: Gavin Brown 
Author-X-Name-First: Gavin 
Author-X-Name-Last: Brown 
Title: Commentary on: 'Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues' 
Abstract:
Journal: Accounting Education 
Pages: 173-174 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031718 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031718 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:173-174




Template-Type: ReDIF-Article 1.0
Author-Name: J. Colin Dodds 
Author-X-Name-First: J. Colin 
Author-X-Name-Last: Dodds 
Title: Commentary on: 'Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues' 
Abstract:
Journal: Accounting Education 
Pages: 175-180 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031727 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031727 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:175-180




Template-Type: ReDIF-Article 1.0
Author-Name: Ronald Patten 
Author-X-Name-First: Ronald 
Author-X-Name-Last: Patten 
Title: Commentary on: 'Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues' 
Abstract:
Journal: Accounting Education 
Pages: 181-183 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031736 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031736 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:181-183




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Pratt 
Author-X-Name-First: Michael 
Author-X-Name-Last: Pratt 
Title: Commentary on 'Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues' 
Abstract:
Journal: Accounting Education 
Pages: 185-190 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031745 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031745 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:185-190




Template-Type: ReDIF-Article 1.0
Author-Name: Prem Sikka 
Author-X-Name-First: Prem 
Author-X-Name-Last: Sikka 
Author-Name: Hugh Wilmott 
Author-X-Name-First: Hugh 
Author-X-Name-Last: Wilmott 
Title: Commentary on 'Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues' 
Abstract:
Journal: Accounting Education 
Pages: 191-197 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031754 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031754 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:191-197




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Author-Name: Joel Amernic 
Author-X-Name-First: Joel 
Author-X-Name-Last: Amernic 
Title: Rejoinder: 'emulous bravery' and the quest for an 'upbeat rhythm' in accounting education: a reprise from the blues 'brothers' 
Abstract:
Journal: Accounting Education 
Pages: 199-201 
Issue: 2 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021000031781 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031781 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:2:p:199-201




Template-Type: ReDIF-Article 1.0
Author-Name: Dennis Togo 
Author-X-Name-First: Dennis 
Author-X-Name-Last: Togo 
Title: Topical sequencing of questions and advance organizers impacting on students' examination performance 
Abstract:
  Educators are concerned that the topically-sequenced examination version
 lead to higher scores in comparison to a random version. It is reasoned
 that students benefit from having a topically-sequenced examination as it
 leads them to recall information in the same order in which they learned
 it. However, such studies have found mixed results when comparing these
 two versions of a common examination. This study also examines the use of
 advance organizers to facilitate learning. An advance organizer presents
 information at a higher level of abstraction, generalization, and
 inclusiveness than subsequent material to be learned. This study found the
 topically-sequenced version outperforming the random version over four
 examinations of a managerial accounting course. However, there were no
 detected main effects for advance organizers after controlling for
 differences in students, examinations, and the topically-sequenced versus
 random versions of the examinations. Yet, an interaction for the two
 versions of an examination and the degree that tested material relied on
 an advance organizer was found to influence examination performance.
 Further research into the use of advance organizers and their impact on
 academic performance is presented. 
Journal: Accounting Education 
Pages: 203-216 
Issue: 3 
Volume: 11 
Year: 2002 
Keywords: Examination Performance, Sequencing Of Test Questions, Learning Benefits Of Advance, Organizers, 
X-DOI: 10.1080/0963928022000025480 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928022000025480 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:203-216




Template-Type: ReDIF-Article 1.0
Author-Name: Alison Lane 
Author-X-Name-First: Alison 
Author-X-Name-Last: Lane 
Author-Name: Mike Porch 
Author-X-Name-First: Mike 
Author-X-Name-Last: Porch 
Title: Computer Aided Learning (CAL) and its impact on the performance of non-specialist accounting undergraduates 
Abstract:
  This study examines the factors affecting students' performance on an
 introductory UK undergraduate financial accounting course and changes in
 students' attitudes and perceptions towards Computer Aided Learning (CAL)
 and accounting. It differs from previous research in that non-specialist
 accounting students taught using CAL are studied here. Questionnaire data
 was collected at the beginning and end of the module and is statistically
 analysed. Multiple regression analysis on student performance shows that
 age and attitude towards accounting are significant influences, but that
 attitude towards CAL and students' entry qualifications are not. Students'
 perceptions of CAL appear to be affected negatively by its use. The study
 shows that students are significantly more likely to perceive CAL as easy
 to use, but significantly less likely to view it as flexible, helpful or
 useful in improving computer literacy. Students' perceptions of accounting
 as a subject are also negatively affected. They are shown to be
 significantly less likely to choose to study accounting and significantly
 more likely to view accounting as a boring subject, following the
 completion of a CAL course. The negative impact on students' perceptions
 and attitudes towards CAL and accounting has implications for extending
 the use of CAL in order to efficiently redirect limited staff resources.
 However, given that there is no significant effect on performance this may
 warrant further consideration by higher education institutions. 
Journal: Accounting Education 
Pages: 217-233 
Issue: 3 
Volume: 11 
Year: 2002 
Keywords: Computer-AIDED Learning, Non-SPECIALIST Accounting Students, Factors Affecting, Performance, 
X-DOI: 10.1080/09639280210144902 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210144902 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:217-233




Template-Type: ReDIF-Article 1.0
Author-Name: Beth Kern 
Author-X-Name-First: Beth 
Author-X-Name-Last: Kern 
Title: Enhancing accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment 
Abstract:
  This study documents and evaluates the effectiveness of using a hands-on
 conceptual model in an active learning environment in a first accounting
 class. A hands-on model that can be used to help students learn inventory
 cost allocations is described. The model's potential for enhancing student
 learning is assessed. Three learning scenarios are evaluated. The first is
 predominately a traditional lecture-oriented approach using numerical
 examples to illustrate concepts. The second adds the use of a model within
 a lecture setting. The third uses an active learning approach along with
 the model. Student performance and preferences are assessed. Students
 indicate they perceive that the model helped them understand inventory
 cost allocations better than solely using numerical examples. Results from
 an assessment instrument indicate that students who use the model in an
 active learning environment show enhanced problem-solving skills over that
 which can be attained in a lecture-oriented environment. There is no
 evidence, however, that the use of a conceptual hands-on model enhances
 conceptual recall over that which can be attained in a lecture-oriented
 environment. 
Journal: Accounting Education 
Pages: 235-256 
Issue: 3 
Volume: 11 
Year: 2002 
Keywords: Hands-ON Learning, Active Learning, Conceptual Models, Problem-SOLVING, Inventory Cost, Allocations, 
X-DOI: 10.1080/09639280210141680 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210141680 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:235-256




Template-Type: ReDIF-Article 1.0
Author-Name: Abdel Halabi 
Author-X-Name-First: Abdel 
Author-X-Name-Last: Halabi 
Author-Name: Juhani Tuovinen 
Author-X-Name-First: Juhani 
Author-X-Name-Last: Tuovinen 
Author-Name: Jodie Maxfield 
Author-X-Name-First: Jodie 
Author-X-Name-Last: Maxfield 
Title: Tele teaching accounting lectures across a multi campus: a student's perspective 
Abstract:
  Tele teaching is a form of instruction that transmits image and speech
 back and forth between two or more physically separate locations. This
 paper investigates students' views on the use and effectiveness of tele
 teaching. Tele teaching was used to transmit Introductory Accounting
 lectures to students at two campus locations in Australia. Results show
 that, while students did accept that some benefits of tele teaching
 existed, most preferred the traditional face-to-face approach to teaching
 accounting. 
Journal: Accounting Education 
Pages: 257-270 
Issue: 3 
Volume: 11 
Year: 2002 
Keywords: Accounting Education, Tele Teaching, Distance Learning, 
X-DOI: 10.1080/0963928021000031439 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031439 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:257-270




Template-Type: ReDIF-Article 1.0
Author-Name: Brock Murdoch 
Author-X-Name-First: Brock 
Author-X-Name-Last: Murdoch 
Author-Name: Paul Guy 
Author-X-Name-First: Paul 
Author-X-Name-Last: Guy 
Title: Active learning in small and large classes 
Abstract:
  This research investigates the effect of class size on introductory
 accounting student performance within the context of an active learning
 environment. In-class group activities were implemented as an integral
 part of the learning environment in both small and large sections.
 Although the class size issue has been investigated before, this paper
 focuses on whether active learning methods are differentially effective in
 large and small classes when learning is measured by performance on exams
 emphasizing analytical problems and essay questions. Because practical and
 ethical reasons prevented students from being randomly assigned to large
 and small sections, the research methodology controls for confounding
 influences. Specifically, we control for the covariates age, attendance,
 gender, grade point average, and homework completion. Small class students
 scored significantly higher on the final exam than did students in the
 large section. 
Journal: Accounting Education 
Pages: 271-282 
Issue: 3 
Volume: 11 
Year: 2002 
Keywords: Active Learning, Class Size, Covariates, Critical Thinking Skills, Group Activities, 
X-DOI: 10.1080/0963928021000031448 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031448 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:271-282




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Benjamin Greygoose & Sons: survival in the death industry 
Abstract:
  This case study concerns a company, operating within a highly sensitive
 industry, which needs to adopt new planning and control procedures along
 with performance measures in order to ensure its long term survival. The
 case explores the characteristics of the UK funeral industry, and the
 impact of the incursion of large overseas companies on the operation of
 small family businesses. Porter's (1980) Competitive Strategy framework
 provides a vehicle for the analysis of generic strategies to secure
 competitive advantage when cost leadership is not a practical possibility.
 Product diversification and niche marketing are explored in a Teaching
 Note to a rewarding case, but one which may raise the emotional
 sensitivity of subjects. 
Journal: Accounting Education 
Pages: 283-293 
Issue: 3 
Volume: 11 
Year: 2002 
Keywords: Funeral Directors, Service Corporation International, Repatriation, Death, Industry Logistics, Niche, Marketing, 
X-DOI: 10.1080/0963928021000031420 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031420 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:283-293




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Accounting education research: a retrospective over ten years with some pointers to the future 
Abstract:
Journal: Accounting Education 
Pages: 295-310 
Issue: 4 
Volume: 11 
Year: 2002 
X-DOI: 10.1080/0963928021DOI 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021DOI 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:4:p:295-310




Template-Type: ReDIF-Article 1.0
Author-Name: Mark McCartney 
Author-X-Name-First: Mark 
Author-X-Name-Last: McCartney 
Author-Name: Ronald Marden 
Author-X-Name-First: Ronald 
Author-X-Name-Last: Marden 
Author-Name: Lorinda Adair 
Author-X-Name-First: Lorinda 
Author-X-Name-Last: Adair 
Title: Topical coverage in internal auditing: academic versus practitioner perceptions 
Abstract:
  This study reports the results of research that investigates whether a
 gap may exist between academic content and practitioner needs in the area
 of internal auditing within the USA. Questionnaires were sent to internal
 auditing faculty and practitioners to identify and quantify the perceived
 importance of 25 different internal auditing topics, as well as the use of
 case studies and practitioner classroom visits as pedagogical techniques.
 Groups were in substantial agreement on the relative importance of the
 topics. However, some specific topic differences were noted, with
 educators placing more importance on items including engagement planning,
 preliminary surveys, audit programmes, risk management and fraud.
 Practitioners placed more importance on the qualities desired in staff
 internal auditors, Certificate in International Auditing (CIA) examination
 preparation, and computer auditing. In addition, there was considerable
 agreement between the two groups on the use of case studies in the
 classroom, as well as classroom visits from practicing internal auditors. 
Journal: Accounting Education 
Pages: 311-329 
Issue: 4 
Volume: 11 
Year: 2002 
Keywords: Internal Auditing Education, Accounting Education Gap, 
X-DOI: 10.1080/09639280210146342 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210146342 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:4:p:311-329




Template-Type: ReDIF-Article 1.0
Author-Name: Lorna Stevenson 
Author-X-Name-First: Lorna 
Author-X-Name-Last: Stevenson 
Title: Social and environmental accounting teaching in UK and Irish Universities: a research note on changes between 1993 and 1998. 
Abstract:
  This research note reports on a questionnaire-based survey of the
 teaching of social and environmental accounting (SEA) in undergraduate
 accounting degrees throughout the British Isles in 1998. The study is a
 replication and extension of Owen et al. 's (1994) survey in 1993 and
 analyses the significant changes from that study. The results suggest that
 environmental accounting is still the most prevalent SEA topic taught; and
 educators teach SEA because of the political prominence of SEA issues. Any
 absence of SEA teaching appears to be due to lack of time and space in
 crowded curricula. SEA appears not to be taught in some universities
 despite sustained interest in, and debate about, the development of
 environmental and social responsibility agendas throughout the 1990s. As
 the accounting literature speaks of the failure of teaching to reflect
 business and practitioner needs (AECC, 1990b), the paper posits that the
 lack of SEA teaching may be seen as an illustration of this failing. 
Journal: Accounting Education 
Pages: 331-346 
Issue: 4 
Volume: 11 
Year: 2002 
Keywords: Social And Environmental Accounting, Accounting Teaching, 
X-DOI: 10.1080/09639280210144911 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280210144911 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:4:p:331-346




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl Metrejean 
Author-X-Name-First: Cheryl 
Author-X-Name-Last: Metrejean 
Author-Name: John Pittman 
Author-X-Name-First: John 
Author-X-Name-Last: Pittman 
Author-Name: Marilyn Zarzeski 
Author-X-Name-First: Marilyn 
Author-X-Name-Last: Zarzeski 
Title: Guest speakers: reflections on the role of accountants in the classroom 
Abstract:
  Over the last decade, the academic accounting profession in the USA has
 made a concerted effort to improve academic curricula in order to improve
 the early employment experience and retention of accounting professionals.
 The pedagogical method presented here involves guest speakers in the
 classroom, with the objective of exposing accounting students to
 accounting professionals who share their early and current career
 experiences. This exploratory study includes a detailed description of the
 planning and implementation of a guest speaker event and a summary of
 student feedback regarding the merit of such an event. According to
 student feedback, accounting professionals in the classroom provide a very
 effective real-life learning experience for students. A successful guest
 speaker event benefits students, educators, guest speakers, and the
 university. Feedback from student surveys indicates that the students
 enjoyed and benefited from the speaker events. Additional student comments
 provide strong support for the use of guest speakers in the classroom. 
Journal: Accounting Education 
Pages: 347-364 
Issue: 4 
Volume: 11 
Year: 2002 
Keywords: Accounting, Education, Guest Speakers, 
X-DOI: 10.1080/0963928021000031466 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031466 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:11:y:2002:i:4:p:347-364




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Derrick's Ice-Cream Company: applying the BCG matrix in customer profitability analysis. 
Abstract:
  This case highlights the differences in the profitability possible when
 different customers are in receipt of substantially the same product. It
 provides the opportunity to develop a customer portfolio, along the lines
 of the Boston Consulting Group (BCG) portfolio matrix, as part of a
 customer profitability analysis. 
Journal: Accounting Education 
Pages: 365-375 
Issue: 4 
Volume: 11 
Year: 2002 
Keywords: Customer Profitability, Bcg Matrix, Delivery Policy, Portfolio Profile, Purchasing Pattern, Inventory Holding, 
X-DOI: 10.1080/0963928021000031457 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928021000031457 
File-Format: text/html
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Handle: RePEc:taf:accted:v:11:y:2002:i:4:p:365-375




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Worthington 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Worthington 
Author-Name: Helen Higgs 
Author-X-Name-First: Helen 
Author-X-Name-Last: Higgs 
Title: Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession 
Abstract:
  This paper examines the role of student characteristics, personality, and
 perceptions of the banking and finance profession in determining the
 choice of an undergraduate finance major. The data employed is drawn from
 a survey of first-year business students at a large Australian university.
 Student characteristics examined include gender, secondary school studies
 in accounting, business and economics, grade point average and attendance
 mode. Perceptions of the banking and finance profession revolve around
 questions of overall interest, relationships of persons working within the
 profession, the manner in which the profession deals with problems and
 tasks, and the nature of these problems. A binary probit model is used to
 identify the source and magnitude of factors associated with a student's
 choice of major. The evidence provided suggests that the choice of a
 finance major is a function of students' overall interest in the
 profession, perceptions of how the profession deals with problems and
 tasks, the nature of these problems and tasks, mode of attendance and, to
 a lesser extent, gender. The study emphasizes the need to incorporate
 factors associated with students' personality and perceptions in analyses
 of this type. 
Journal: Accounting Education 
Pages: 1-21 
Issue: 1 
Volume: 12 
Year: 2003 
Keywords: finance majors, student characteristics, student personality, student perceptions, 
X-DOI: 10.1080/0963928032000088831 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000088831 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:1-21




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Stranger in a strange land: an accounting academic teaches the freshman seminar 
Abstract:
Journal: Accounting Education 
Pages: 1-5 
Issue: 1 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000085041 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000085041 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:1-5




Template-Type: ReDIF-Article 1.0
Author-Name: Clive Emmanuel 
Author-X-Name-First: Clive 
Author-X-Name-Last: Emmanuel 
Author-Name: Rob Gray 
Author-X-Name-First: Rob 
Author-X-Name-Last: Gray 
Title: Preparing a research proposal for a student research dissertation: a pedagogic note 
Abstract:
Journal: Accounting Education 
Pages: 1-10 
Issue: 1 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000084376 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000084376 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:1-10




Template-Type: ReDIF-Article 1.0
Author-Name: Paul de Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: de Lange 
Author-Name: Themin Suwardy 
Author-X-Name-First: Themin 
Author-X-Name-Last: Suwardy 
Author-Name: Felix Mavondo 
Author-X-Name-First: Felix 
Author-X-Name-Last: Mavondo 
Title: Integrating a virtual learning environment into an introductory accounting course: determinants of student motivation 
Abstract:
  Technological change is altering the way educators deliver subject
 content. The phenomenal growth and widespread acceptance of the Internet
 has seen the creation of the Virtual Learning Environment (VLE) in higher
 education. For the ease of integration of VLEs in higher education,
 software companies have provided products such as WebCT and Blackboard.
 From a pedagogical perspective, new technologies must be evaluated in an
 effort to establish whether their introduction has had a beneficial impact
 on learning outcomes. To this end, this investigation examines the
 attitudes of undergraduate accounting students in relation to a number of
 design features and attributes of WebCT (e.g. bulletin boards, on-line
 assessment and chat room) as a VLE. Responses from 292 on-campus
 undergraduate students provided data which associates four factors with
 improved student motivation. This study found that student satisfaction
 with the use of a VLE is significantly associated with the provision of:
 lecture notes, bulletin board, on-line assessment and other tools (chat
 and video summaries). The diagrammatic representation of the variables
 identified in this study provides a useful reference point for those
 educators contemplating the implementation of a VLE. 
Journal: Accounting Education 
Pages: 1-14 
Issue: 1 
Volume: 12 
Year: 2003 
Keywords: accounting education, student motivation, internet, delivery methodologies, virtual learning environment, 
X-DOI: 10.1080/0963928032000064567 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000064567 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:1-14




Template-Type: ReDIF-Article 1.0
Author-Name: Louise Gracia 
Author-X-Name-First: Louise 
Author-X-Name-Last: Gracia 
Author-Name: Ellis Jenkins 
Author-X-Name-First: Ellis 
Author-X-Name-Last: Jenkins 
Title: A quantitative exploration of student performance on an undergraduate accounting programme of study 
Abstract:
  This paper explores undergraduate performance at second and final year
 levels on a degree programme in Accounting and Finance at a Welsh
 university using a blend of data from demographic, attitudinal and
 behavioural sources. It considers issues including gender, prior year
 performance and students' application to study based upon classroom
 observation, and makes use of multiple regression and principal components
 analysis. Findings appear to highlight that both prior year results and
 application to studies are positively associated with performance as
 measured by grade points. At second year level, gender is also positively
 associated with performance whilst age is negatively associated. The
 findings with regard to gender and age are not repeated in the final year
 but the primary ranking of this university by students is positively
 associated with performance in that final year. Finally, there is also
 some evidence that students who undertake a year of supervised work
 experience do better in the final year. Finally, the implications of the
 empirical research are discussed and further research is outlined in terms
 of undertaking a longitudinal study based upon application and the
 adoption of qualitative approaches to exploring the reasons for
 differences in undergraduate performances. 
Journal: Accounting Education 
Pages: 15-32 
Issue: 1 
Volume: 12 
Year: 2003 
Keywords: academic performance, accounting education, behavioural observation, application, multiple regression, 
X-DOI: 10.1080/0963928032000049375 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000049375 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:15-32




Template-Type: ReDIF-Article 1.0
Author-Name: Cynthia Bolt-Lee 
Author-X-Name-First: Cynthia 
Author-X-Name-Last: Bolt-Lee 
Author-Name: Sheila Foster 
Author-X-Name-First: Sheila 
Author-X-Name-Last: Foster 
Title: The core competency framework: a new element in the continuing call for accounting education change in the United States 
Abstract:
  Professional accounting organizations and academicians in the United
 States have developed numerous frameworks and reports to address changes
 in the profession and to provide guidance for accounting educators in the
 implementation of curriculum change. In 1998, the American Institute of
 Certified Public Accountants (AICPA) released the Core Competency
 Framework for Entry into the Accounting Profession as an educational
 component of its CPA Vision Project. The online resource provides direct
 assistance to educators around the world in the implementation and
 assessment of the framework's recommendations. The purpose of this paper
 and the accompanying matrix, Comparison of US Accounting Education
 Frameworks with the Core Competencies, is to survey the history of
 contemporary American accounting education frameworks and compare earlier
 works with the most recent effort by the profession to recommend and
 institute accounting education change in the United States. 
Journal: Accounting Education 
Pages: 33-47 
Issue: 1 
Volume: 12 
Year: 2003 
Keywords: accounting education, Core Competency Framework, accounting education change, instructional strategy, education framework, accounting curriculum, 
X-DOI: 10.1080/0963928031000074486 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928031000074486 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:33-47




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Rainsbury 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Rainsbury 
Author-Name: Pam Malcolm 
Author-X-Name-First: Pam 
Author-X-Name-Last: Malcolm 
Title: Extending the classroom boundaries - an evaluation of an asynchronous discussion board 
Abstract:
  Accounting educators are being challenged to revitalize the accounting
 curriculum and to expand methods of delivery, especially through the
 application of technology. Web-enhanced course delivery offers an
 opportunity to expand delivery techniques. This paper evaluates an
 asynchronous discussion board group exercise in an intermediate accounting
 course. Analysis of students' perceptions of the exercise indicated that
 they considered it had contributed to their learning. The discussion board
 gave them time to analyse other students' responses and to prepare their
 own contributions. The results show the discussion board made it easier
 for non-English background students and students over 30 years of age to
 express an opinion, and made them feel they had to contribute to the
 discussion. Students raised issues about the quality of the contributions,
 the lack of feedback from the lecturer on discussion topics, the time
 taken to complete the exercise and the amount of work involved for the
 assessment weighting. 
Journal: Accounting Education 
Pages: 49-61 
Issue: 1 
Volume: 12 
Year: 2003 
Keywords: asynchronous discussion board, group work, web-based learning, student perceptions, non-English background students, 
X-DOI: 10.1080/0963928032000049366 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000049366 
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:49-61




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Peter Jones 
Author-X-Name-First: Peter 
Author-X-Name-Last: Jones 
Author-Name: Christine Robertson-Millar 
Author-X-Name-First: Christine 
Author-X-Name-Last: Robertson-Millar 
Title: Accountancy undergraduate performance: a statistical model 
Abstract:
  An understanding of the factors that determine a student's final degree
 classification before the commencement of an honours year is important to
 many parties. This paper develops a statistical model using logistic
 regression to predict whether a student will achieve at least an upper
 second class honours degree in his/her final year. Data were collected
 from the population of honours graduates of 1998 and 1999 (n = 79) on a
 thick sandwich Accounting and Finance degree at the Robert Gordon
 University in Scotland. Information was extracted from student files to
 form 35 exploratory variables. Statistical analysis was undertaken to
 identify those variables which appeared to differentiate between students
 who achieved at least an upper second class degree and those who did not.
 The statistically significant variables were then entered into a logistic
 regression model using a forward stepwise approach. The resulting model
 contained three variables, performance in Financial Accounting in year 2,
 performance in Managerial Accounting in year 2, and the number of resits
 in year 1. The diagnostic statistics and classification accuracy suggest a
 robust model, which suffers little shrinkage when applied to the holdout
 sample of 43 students who graduated in 2000. The paper concludes with
 recommendations for counselling students regarding the appropriateness of
 undertaking an honours degree. 
Journal: Accounting Education 
Pages: 63-78 
Issue: 1 
Volume: 12 
Year: 2003 
Keywords: undergraduate performance, honours classifications, 
X-DOI: 10.1080/0963928032000049384 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000049384 
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:63-78




Template-Type: ReDIF-Article 1.0
Author-Name: David Starr-Glass 
Author-X-Name-First: David 
Author-X-Name-Last: Starr-Glass 
Title: Postcards from the podium words of wisdom or 'lead balloons'? 
Abstract:
Journal: Accounting Education 
Pages: 79-81 
Issue: 1 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000066484 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000066484 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:79-81




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 83-83 
Issue: 2 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000091693 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091693 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:83-83




Template-Type: ReDIF-Article 1.0
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Title: Editorial and conference report 
Abstract:
Journal: Accounting Education 
Pages: 85-86 
Issue: 2 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000091701 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091701 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:85-86




Template-Type: ReDIF-Article 1.0
Author-Name: Hartwell Herring 
Author-X-Name-First: Hartwell 
Author-X-Name-Last: Herring 
Title: Conference address: the accounting education change movement in the United States 
Abstract:
  This paper is based on a keynote speech made before the British
 Accounting Association Special Interest Group on Accounting Education in
 May 2002. Its purpose is to present the author's perspectives about the
 accounting education change movement in the United States during the
 decade of the 1990s. The paper questions whether accounting is taught too
 much from a practical as opposed to a conceptual basis. It also questions
 whether textbooks have remained sufficiently contemporary and kept pace
 with the needs of accounting instructors and students. The paper then
 turns to the issue of professional image, suggesting that recent corporate
 scandals have tarnished the image of the accounting profession. The
 recommendations of the so-called change literature are then used as a
 basis for suggesting that academe must take care not to let analytical
 skills become a casualty of change. Finally the paper provides suggestions
 regarding the design and process of scholarly papers on the subject of
 accounting education. 
Journal: Accounting Education 
Pages: 87-95 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: accounting education change, curriculum development, 
X-DOI: 10.1080/0963928032000091710 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091710 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:87-95




Template-Type: ReDIF-Article 1.0
Author-Name: Patricia Mccourt Larres 
Author-X-Name-First: Patricia Mccourt 
Author-X-Name-Last: Larres 
Author-Name: Joan Ballantine 
Author-X-Name-First: Joan 
Author-X-Name-Last: Ballantine 
Author-Name: Mark Whittington 
Author-X-Name-First: Mark 
Author-X-Name-Last: Whittington 
Title: Evaluating the validity of self-assessment: measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities 
Abstract:
  This paper considers the validity of using self-assessment to measure
 computer literacy among entry-level undergraduate accounting students.
 Data collected from objective and self-appraisal computer literacy tests
 completed by students at two UK universities are analysed and the results
 of the tests compared for each student. The findings reveal significant
 differences in the students' perceived and actual computer literacy with
 the vast majority over-estimating their computer knowledge. Furthermore,
 evidence is provided that more-able students are more accurate in their
 self-assessment. These findings indicate that self-assessment is not an
 appropriate means of determining computer literacy among entry-level
 undergraduate accounting students when used in isolation. However, as an
 adjunct to a more robust measure of computer literacy, self-assessment may
 provide a useful insight into students' attitudes to computing. In
 addition, self-assessment stimulates reflection and thereby contributes to
 lifelong learning, a concept particularly important for accountants who
 must assess their competence throughout their professional careers. 
Journal: Accounting Education 
Pages: 97-112 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: computer literacy, self-assessment, leniency bias, entry-level accounting students, 
X-DOI: 10.1080/0963928032000091729 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091729 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:97-112




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott 
Author-X-Name-First: Pru 
Author-X-Name-Last: Marriott 
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Title: Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession 
Abstract:
  The undergraduate accounting world has not enjoyed a good press in recent
 times. Student numbers are falling and the accounting profession in the UK
 only recruits 4% of trainees with relevant accounting degrees. While some
 external factors are outside the control of the accounting academician,
 this study asks if the university experience of relevant graduates is
 providing them with a positive attitude towards the accounting profession.
 In other words, as academicians we should be 'turning them on' to their
 professional careers. This paper presents the results of a longitudinal
 study of undergraduate accounting students' attitude towards accounting as
 a profession. The study utilizes a validated attitude to accounting
 measure developed in the USA. The study finds that, at the commencement of
 their course, the students had a reasonably positive attitude towards
 accounting as a profession. However, their attitude towards accounting
 fell significantly by the end of their studies. Although a high attitude
 score was maintained with regard to the profession being well-respected,
 the students liked accounting less at the end of their course than they
 did at the start, finding the subject less interesting and the prospect of
 being employed as an accountant less enjoyable. Their attitude towards
 accountants obtaining personal satisfaction in their work also fell
 significantly. It is clear that for the undergraduates in this study,
 their exposure to accounting while at university has had a negative effect
 on their attitude towards accounting as a profession. In other words, 'we
 were turning them off'. 
Journal: Accounting Education 
Pages: 113-133 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: students, attitude, accounting profession, 
X-DOI: 10.1080/0963928032000091738 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091738 
File-Format: text/html
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Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:113-133




Template-Type: ReDIF-Article 1.0
Author-Name: Wan Ying Hill 
Author-X-Name-First: Wan Ying 
Author-X-Name-Last: Hill 
Author-Name: Margaret Milner 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Milner 
Title: Guidelines for graphical displays in financial reporting 
Abstract:
  The paper addresses the persistent problem of graphical communication in
 financial reporting. The lack of appropriate curriculum development for
 students' professional guidelines may arguably perpetuate poor practice.
 The multifaceted perceptual issues, strategic use and design issues
 involved in this visual medium for financial reporting are discussed.
 There are decision-making processes involved in using graphical displays.
 The paper presents a comprehensive set of guidelines along with practical
 insights for the effective use of graphical displays. It may serve as a
 critical (self)learning tool. 
Journal: Accounting Education 
Pages: 135-157 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: graphical guidelines, graphical displays, graphical financial reporting, graphical communication, graphical presentation, graphical design, 
X-DOI: 10.1080/0963928032000091747 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091747 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:135-157




Template-Type: ReDIF-Article 1.0
Author-Name: Nigel Brown 
Author-X-Name-First: Nigel 
Author-X-Name-Last: Brown 
Title: A comparison of the dominant meta programme patterns in accounting undergraduate students and accounting lecturers at a UK business school 
Abstract:
  Meta programmes are a means of describing the behavioural traits that a
 person exhibits when interacting with other people. An understanding of
 meta programmes can improve communication between individuals and this may
 have implications for teaching. The purposes of this study are first to
 identify the dominant meta programme patterns of first year accounting
 undergraduates at a UK business school. An earlier pilot study validated
 use of the Motivation Profile Questionnaire (MPQ) to elicit the dominant
 meta programmes of accounting lecturers at the same Business School
 (Brown, 2002). Secondly, the students' meta programmes are compared with
 those of their accounting teachers to identify whether there are any
 differences or similarities between the two groups. The matching of the
 meta programmes of the teachers and students would enhance communication
 whilst major differences in meta programmes would make communication more
 difficult. A sample of 62 first year accounting undergraduates and 20
 accountancy teachers completed the MPQ. The results indicate that, on
 average, the accounting students have similar dominant meta programme
 patterns to their accounting teachers. The implications of the findings
 for improving communication and therefore teaching are discussed, along
 with the scope for further research. 
Journal: Accounting Education 
Pages: 159-175 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: behavioural traits, Neuro Linguistic Programming (NLP), meta programmes, communication, teaching, 
X-DOI: 10.1080/0963928032000091756 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091756 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:159-175




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Brenda Paver 
Author-X-Name-First: Brenda 
Author-X-Name-Last: Paver 
Author-Name: Bob Gammie 
Author-X-Name-First: Bob 
Author-X-Name-Last: Gammie 
Author-Name: Fiona Duncan 
Author-X-Name-First: Fiona 
Author-X-Name-Last: Duncan 
Title: Gender differences in accounting education: an undergraduate exploration 
Abstract:
  There is increasing evidence that females are outperforming males in
 secondary education across a range of subjects. The data in higher
 education, however, is not so clear-cut. Several studies have been
 undertaken examining the impact of gender on undergraduate accounting
 performance, ranging from early year performance to that of later years,
 with conflicting results. Some of the literature suggests that gender
 differences are dependent on the type of assessment utilized, reporting
 that females tend to perform better than males in coursework assessments
 with the position being reversed for examinations. This paper examines
 gender differences across several performance measures both prior to and
 post entry into an Accounting and Finance degree. Data was collected from
 the population of honours graduates of 1998, 1999 and 2000 (n = 132) on a
 thick sandwich Accounting and Finance degree at the Robert Gordon
 University in Scotland. All the data was extracted from student files to
 develop a multitude of independent performance related variables,
 categorized into: point of university entry data, early university
 performance data and final honours year performance data (examined on an
 individual module basis and also a global coursework and examination
 performance basis). Statistical differences were examined using a two
 independent sample technique, whereby the population was categorized by
 gender into male and female, with either a t-test or Mann-Whitney test
 being utilized dependent on the distribution of the independent variable.
 Only two gender differences were found: females outperformed their male
 counterparts in the first year accounting module and also in the auditing
 module, which was undertaken via distance learning during the third year
 of the programme. No gender differences were found in any of the final
 year modules, and this was also evident in the coursework and examination
 performance analysis. Single sex focus groups were set up to explore why
 gender differences were apparent in the auditing module. 
Journal: Accounting Education 
Pages: 177-196 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: gender differences, undergraduate performance, 
X-DOI: 10.1080/0963928032000091765 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091765 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:177-196




Template-Type: ReDIF-Article 1.0
Author-Name: Stuart McChlery 
Author-X-Name-First: Stuart 
Author-X-Name-Last: McChlery 
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Title: Quality in professional accounting education provision in the UK - the CIMA experience 
Abstract:
  The Chartered Institute of Management Accountants (CIMA) introduced its
 Quality Through Partnership (QTP) scheme in 1994. This scheme was designed
 to provide a system of monitoring and quality control for colleges
 providing CIMA tuition. Following a review of colleges by trained
 assessors, those colleges which had in place quality procedures that met
 certain minimum threshold standards were approved under the QTP scheme in
 terms of the quality of their course delivery. The aim of this paper is to
 trace the development of the QTP scheme in the UK since its inception
 within the context of evolving notions of 'quality'. The paper begins by
 discussing notions of quality, distinguishing between quality control and
 quality assurance, and emphasizing the evolutionary process indicated by
 the progression from control to assurance. The history of the QTP scheme
 since its inception is then traced. Finally, the experience of the QTP
 scheme is reflected upon in the light of the concept of quality within
 professional education. 
Journal: Accounting Education 
Pages: 197-225 
Issue: 2 
Volume: 12 
Year: 2003 
Keywords: quality, quality control, quality assurance, professional education, 
X-DOI: 10.1080/0963928032000091774 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091774 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:197-225




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Worthington 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Worthington 
Author-Name: Helen Higgs 
Author-X-Name-First: Helen 
Author-X-Name-Last: Higgs 
Title: Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession 
Abstract:
  This paper examines the role of student characteristics, personality, and
 perceptions of the banking and finance profession in determining the
 choice of an undergraduate finance major. The data employed is drawn from
 a survey of first-year business students at a large Australian university.
 Student characteristics examined include gender, secondary school studies
 in accounting, business and economics, grade point average and attendance
 mode. Perceptions of the banking and finance profession revolve around
 questions of overall interest, relationships of persons working within the
 profession, the manner in which the profession deals with problems and
 tasks, and the nature of these problems. A binary probit model is used to
 identify the source and magnitude of factors associated with a student's
 choice of major. The evidence provided suggests that the choice of a
 finance major is a function of students' overall interest in the
 profession, perceptions of how the profession deals with problems and
 tasks, the nature of these problems and tasks, mode of attendance and, to
 a lesser extent, gender. The study emphasizes the need to incorporate
 factors associated with students' personality and perceptions in analyses
 of this type. 
Journal: Accounting Education 
Pages: 261-281 
Issue: 3 
Volume: 12 
Year: 2003 
Keywords: finance majors, student characteristics, student personality, student perceptions, 
X-DOI: 10.1080/0963928032000088831 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000088831 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:261-281




Template-Type: ReDIF-Article 1.0
Author-Name: Clive Emmanuel 
Author-X-Name-First: Clive 
Author-X-Name-Last: Emmanuel 
Author-Name: Rob Gray 
Author-X-Name-First: Rob 
Author-X-Name-Last: Gray 
Title: Preparing a research proposal for a student research dissertation: a pedagogic note 
Abstract:
  When students are required to engage in research of one kind or another
 and to produce dissertations - whether as a substantial component of a
 research degree or as a lesser component in a taught degree - the research
 proposal is a crucial pedagogic mechanism. But whilst textbooks give
 guidance on the preparation of such a proposal they rarely provide an
 illustration of what a proposal might look like. This short note attempts
 to overcome this lack. It provides a fictitious proposal of a fictitious
 project in a form that may well be required of accounting and finance
 students. The note also provides some discussion about the process of
 construction of the proposal and then undertakes a brief auto-critique of
 the proposal itself. The note is intended, principally, to be used with
 students to help them in the construction of their own research proposals. 
Journal: Accounting Education 
Pages: 303-312 
Issue: 3 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000084376 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000084376 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:303-312




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Stranger in a strange land: an accounting academic teaches the freshman seminar 
Abstract:
Journal: Accounting Education 
Pages: 335-339 
Issue: 3 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000085041 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000085041 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:335-339




Template-Type: ReDIF-Article 1.0
Author-Name: Irene Tempone 
Author-X-Name-First: Irene 
Author-X-Name-Last: Tempone 
Author-Name: Elaine Martin 
Author-X-Name-First: Elaine 
Author-X-Name-Last: Martin 
Title: Iteration between theory and practice as a pathway to developing generic skills in accounting 
Abstract:
  This paper explores the development of generic skills in accounting and
 the role iteration between theory and practice plays in that development.
 Three cohorts of students at a small School of Business in Australia
 undertaking the study of financial statement analysis were interviewed
 about the process of completing an assignment on that topic.
 Phenomenographic interviews and analysis of transcripts were undertaken
 with an outcome space generated which plotted variation in approach to
 iteration between theory and practice, ranging from, at the simplest level
 a limited data/course focus approach to, at the most complex level, a
 company future/company identity focus approach. Variation between the
 cohorts of post-graduate local and overseas students and undergraduate
 students was also found. Generic skills of problem-solving, analysis and
 communication were matched against these approaches using the Bowden and
 Masters relational model of observable practice and underlying capacity. 
Journal: Accounting Education 
Pages: 227-244 
Issue: 3 
Volume: 12 
Year: 2003 
Keywords: theory to practice, generic skills, phenomenography, 
X-DOI: 10.1080/0963928032000128485 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000128485 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:227-244




Template-Type: ReDIF-Article 1.0
Author-Name: Henk van den Brink 
Author-X-Name-First: Henk van den 
Author-X-Name-Last: Brink 
Author-Name: Kees Kokke 
Author-X-Name-First: Kees 
Author-X-Name-Last: Kokke 
Author-Name: Ivo de Loo 
Author-X-Name-First: Ivo 
Author-X-Name-Last: de Loo 
Author-Name: Peter Nederlof 
Author-X-Name-First: Peter 
Author-X-Name-Last: Nederlof 
Author-Name: Bernard Verstegen 
Author-X-Name-First: Bernard 
Author-X-Name-Last: Verstegen 
Title: Teaching management accounting in a competencies-based fashion 
Abstract:
  Traditionally, management accounting has been regarded as a
 monodisciplinary field of study that mainly focuses on calculating costs
 and prices. Today, it is seen that the field encompasses an
 ever-increasing number of knowledge domains including, for example,
 economics, sociology, psychology, and ethics. Modern-day management
 accountants have to be able to apply elements from all of these domains
 when solving concrete, real-life problems. The Open University of the
 Netherlands has therefore tried to construct a competencies-based
 management accounting curriculum that uses the well-known case method and
 integrates issues from various knowledge domains. In the curriculum, a
 unique problem-solving strategy is introduced that helps students to
 tackle as management accountants problems they may encounter during their
 studies, as well as the decision-making in their daily practice. This
 paper aims to give an overview of one of the courses in this curriculum,
 highlighting the use of the aforementioned problem-solving strategy. 
Journal: Accounting Education 
Pages: 245-259 
Issue: 3 
Volume: 12 
Year: 2003 
Keywords: management accounting education, curriculum development, competencies, problem-solving, teaching innovation, 
X-DOI: 10.1080/0963928032000130202 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000130202 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:245-259




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Author-Name: Nicholas Paisey 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Paisey 
Title: Developing research awareness in students: an action research project explored 
Abstract:
  This paper examines a change designed to effect improvement in an honours
 level management accounting module using action research methodology.
 First, the appropriateness of action research to the research in question
 is discussed. Secondly, the context within which the research took place
 is explored. Thirdly, the action research project is examined in detail.
 The action research question posed was how students could be encouraged to
 increase their awareness and reading of quality research articles. A
 change was introduced into some tutorial sessions requiring students to
 search for and present a research article. Finally, reflections are
 offered on both the research reported here and on the action research
 process itself. 
Journal: Accounting Education 
Pages: 283-302 
Issue: 3 
Volume: 12 
Year: 2003 
Keywords: action research, students, research reading, presentations, 
X-DOI: 10.1080/0963928032000138295 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000138295 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:283-302




Template-Type: ReDIF-Article 1.0
Author-Name: Lucia Lima Rodrigues 
Author-X-Name-First: Lucia Lima 
Author-X-Name-Last: Rodrigues 
Title: Seven survival strategies for non-native language speaking conference presenters 
Abstract:
Journal: Accounting Education 
Pages: 333-334 
Issue: 3 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000121103 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000121103 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:333-334




Template-Type: ReDIF-Article 1.0
Author-Name: Neil Hartnett 
Author-X-Name-First: Neil 
Author-X-Name-Last: Hartnett 
Author-Name: Jennifer Romcke 
Author-X-Name-First: Jennifer 
Author-X-Name-Last: Romcke 
Author-Name: Christine Yap 
Author-X-Name-First: Christine 
Author-X-Name-Last: Yap 
Title: Recognizing the importance of instruction style to students' performance: some observations from laboratory research - a research note 
Abstract:
  An experiment was undertaken to investigate the relationship between
 instruction style and student performance. Instruction style was modelled
 as a multidimensional approachability construct comprising degrees of
 immediacy and structure. The capacity for an instructor to manipulate
 perceived approachability is unequivocally demonstrated. The results also
 revealed an association between student learning outcomes and instruction
 style. Performance was positively associated with the presence of an
 instructor vis-a-vis no instructor, and also the degree of instructor
 approachability. Results also confirmed performance to be positively
 associated with students' ability, negatively associated with students'
 anxiety, but not associated with gender or several other control factors.
 The importance of task motivation as an important link between instruction
 style and students' performance was explored and some tentative
 propositions offered. Students' motivation varied with instruction style,
 with higher motivation observed with higher instructor approachability. 
Journal: Accounting Education 
Pages: 313-331 
Issue: 3 
Volume: 12 
Year: 2003 
Keywords: instruction style, approachability, performance, motivation, anxiety, 
X-DOI: 10.1080/0963928032000095446 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000095446 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:313-331




Template-Type: ReDIF-Article 1.0
Author-Name: Lawrence Kalbers 
Author-X-Name-First: Lawrence 
Author-X-Name-Last: Kalbers 
Author-Name: Rebecca Rosner 
Author-X-Name-First: Rebecca 
Author-X-Name-Last: Rosner 
Title: An investigation of the emerging trend towards a laptop requirement for accounting majors in the USA 
Abstract:
  The dramatic technological revolution that has taken place in the last
 decade makes it imperative for students to emerge from their undergraduate
 education technologically proficient, comfortable with technology, and
 ready to pursue their chosen fields. Computers, like pencils and
 notebooks, have become an integral part of the college experience. In the
 last five years there has been an emerging national trend to require
 laptop computers for accounting majors as well as in other disciplines. A
 laptop computer requirement can be extremely beneficial to accounting
 majors. While courses in accounting information systems have typically
 required students to gain hands-on experience using software such as
 Microsoft Access, Peachtree, QuickBooks, Great Plains and others,
 incorporation of technology into the other accounting courses has
 generally been more limited and has varied from programme to programme.
 The implementation of a laptop requirement necessitates a thorough
 analysis of the entire accounting curriculum and should result in the
 incorporation of information technology in all accounting courses. This
 also requires that faculty become technologically proficient and thus able
 to incorporate the laptop use into the curriculum so that the value of the
 laptop computer is realized. This paper: (1) examines the laptop
 requirement trend for accounting majors and the related
 aspects/characteristics in a sample of US institutions accredited and not
 accredited by AACSB International, and (2) provides a case study of the
 implementation of a laptop requirement for undergraduate accounting majors
 in an AACSB-accredited institution and feedback based on student
 evaluations of the requirement over a two-year period. 
Journal: Accounting Education 
Pages: 341-372 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: laptop computers, computers, accounting programme, accounting faculty, 
X-DOI: 10.1080/0963928032000143523 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000143523 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:341-372




Template-Type: ReDIF-Article 1.0
Author-Name: Carlin Dowling 
Author-X-Name-First: Carlin 
Author-X-Name-Last: Dowling 
Author-Name: Jayne Godfrey 
Author-X-Name-First: Jayne 
Author-X-Name-Last: Godfrey 
Author-Name: Nikole Gyles 
Author-X-Name-First: Nikole 
Author-X-Name-Last: Gyles 
Title: Do hybrid flexible delivery teaching methods improve accounting students' learning outcomes? 
Abstract:
  This study investigates the association between the learning outcomes of
 students and two teaching models: a traditional face-to-face
 lecture/tutorial teaching model and a hybrid flexible delivery model. The
 hybrid flexible model is delivered using a combination of face-to-face
 seminars and electronic delivery and communication tools. It is found that
 academic performance is higher for students who studied under the flexible
 delivery model, achieved higher marks in prerequisite units, were female,
 or were younger. Evidence is provided that flexible delivery teaching
 models utilizing electronic delivery media can be used to achieve the
 benefits of small class sizes when teaching large student numbers. The
 results should be of interest to administrators and educators as they
 attempt to address the challenges of supplying tertiary education to an
 increasing number of students as well as meeting the perceived demand for
 flexible course delivery in a manner that can enhance students' learning
 outcomes. 
Journal: Accounting Education 
Pages: 373-391 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: flexible delivery, teaching method, learning outcomes, 
X-DOI: 10.1080/0963928032000154512 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000154512 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:373-391




Template-Type: ReDIF-Article 1.0
Author-Name: Reva Berman Brown 
Author-X-Name-First: Reva Berman 
Author-X-Name-Last: Brown 
Title: Bridging knowing and learning: a suggestion for accounting education 
Abstract:
  This teaching note describes an exercise which appears to prompt students
 to reflect on their learning. The exercise is based on five pairs of words
 concerned with knowing and learning: (1) learn/study, (2) educate/train,
 (3) know/understand, (4) teach/tutor, and (5) student/pupil. The exercise
 may appear trivial, even frivolous, but when successful, it can compel
 students to reflect, often for the first time, on the meaning and purpose
 of their educational experience. Frequently, students make explicit
 previously unarticulated views and feelings about the process and content
 of their educational programmes. 
Journal: Accounting Education 
Pages: 393-403 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: educate/train, know/understand, knowing, learn/study, learning, learning mindset, student/pupil, teach/tutor, 
X-DOI: 10.1080/0963928032000134181 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000134181 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:393-403




Template-Type: ReDIF-Article 1.0
Author-Name: Melanie McCoskey 
Author-X-Name-First: Melanie 
Author-X-Name-Last: McCoskey 
Author-Name: D. Lee Warren 
Author-X-Name-First: D. Lee 
Author-X-Name-Last: Warren 
Title: Service-learning: an innovative approach to teaching accounting: a teaching note 
Abstract:
  Service-learning allows students to enhance their learning through
 real-world applications of accounting concepts. This Teaching Note
 describes the service-learning process and the benefits to students,
 faculty, the university, the community, and the accounting profession.
 Quotations from students' reflective journals are used as illustrations
 regarding how students develop communication, leadership, strategic, and
 critical thinking skills. Practical issues for implementing and
 supervising service-learning projects are also given. 
Journal: Accounting Education 
Pages: 405-413 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: service-learning, critical thinking skills, leadership skills, reflective journal, 
X-DOI: 10.1080/0963928032000148285 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000148285 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:405-413




Template-Type: ReDIF-Article 1.0
Author-Name: Ian Dennis 
Author-X-Name-First: Ian 
Author-X-Name-Last: Dennis 
Title: OK in practice - and theory 
Abstract:
  This teaching note considers the experience of introducing an extended
 case study and simulation into an auditing course for second or final year
 undergraduates. Having reviewed the reasons for adopting a different
 approach to the teaching of auditing, the paper provides a case for the
 applicability of case studies, drawing a distinction between auditing
 practice and auditing theory and considering the different roles case
 studies can play therein. After setting out the redesign of the auditing
 course, the paper goes on to describe the extended case study, discussing
 the reception of the course, the limitations of the case study and
 resource implications. 
Journal: Accounting Education 
Pages: 415-426 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: auditing, case studies, simulations, audit theory and practice, audit education, 
X-DOI: 10.1080/0963928032000138673 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000138673 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:415-426




Template-Type: ReDIF-Article 1.0
Author-Name: Shane Dikolli 
Author-X-Name-First: Shane 
Author-X-Name-Last: Dikolli 
Author-Name: Karen Sedatole 
Author-X-Name-First: Karen 
Author-X-Name-Last: Sedatole 
Title: Schlotzsky's gourmet deli franchise store 
Abstract:
  This instructional case examines quantitative and qualitative information
 in the decision to acquire a franchise store of a Gourmet Deli chain. In
 particular, it illustrates to students how commonly requested quantitative
 information in practice, such as an income statement, needs to be tailored
 to the decision-making context. The case integrates and tests students'
 introductory understanding of income statements for managerial purposes,
 cost behaviour, break-even calculations, cost-benefit analysis, regression
 applications in management accounting, and corporate overhead cost
 allocations. 
Journal: Accounting Education 
Pages: 427-435 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: cost behaviour, cost allocation, break-even, cost-benefit analysis, 
X-DOI: 10.1080/0963928032000135144 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000135144 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:427-435




Template-Type: ReDIF-Article 1.0
Author-Name: R. Steven Flynn 
Author-X-Name-First: R. Steven 
Author-X-Name-Last: Flynn 
Title: Confronting academic dishonesty in the accounting classroom: a cultural experience? 
Abstract:
Journal: Accounting Education 
Pages: 437-439 
Issue: 4 
Volume: 12 
Year: 2003 
X-DOI: 10.1080/0963928032000128430 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000128430 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:437-439




Template-Type: ReDIF-Article 1.0
Author-Name: C. Janie Chang 
Author-X-Name-First: C. Janie 
Author-X-Name-Last: Chang 
Author-Name: Nen-chen Richard Hwang 
Author-X-Name-First: Nen-chen Richard 
Author-X-Name-Last: Hwang 
Title: Accounting education, firm training and information technology: a research note 
Abstract:
  Rapid developments in information technology (IT) have posed many
 challenges to the accounting profession. In this study we examined what
 has been done in US colleges by polling auditors' perceptions to
 investigate whether US accounting firms provide their auditors with more
 information on current IT topics than colleges do. Also educators in the
 USA are surveyed to find out what they are planning to do in college
 courses to ensure that accounting graduates acquire necessary IT
 knowledge/skills. The results indicate that the entry-level auditors have
 had significantly more exposure to IT topics while in college than the
 senior auditors had, which suggests that educators have modified their
 curricula by incorporating more IT topics into accounting programmes.
 According to the findings, educators recognize the importance of IT
 topics, but only a few IT topics can/will be covered in accounting
 curricula. Implications, limitations, and future research directions of
 this study are also discussed. 
Journal: Accounting Education 
Pages: 441-450 
Issue: 4 
Volume: 12 
Year: 2003 
Keywords: accounting education, accounting firm training, information technology, 
X-DOI: 10.1080/0963928032000065557 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000065557 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:441-450




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 1-2 
Issue: 1 
Volume: 13 
Year: 2004 
X-DOI: 10.1080/09639280410001685882 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001685882 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:1-2




Template-Type: ReDIF-Article 1.0
Author-Name: G. Stevenson Smith 
Author-X-Name-First: G. Stevenson 
Author-X-Name-Last: Smith 
Title: Assessment strategies: what is being measured in student course evaluations? 
Abstract:
  In developing classroom teaching strategies, it is important for the
 accounting instructors to obtain feedback that allows them to adjust their
 teaching methods to fully meet the needs of their students. One important
 form of feedback comes from students' course evaluations. These course
 assessment instruments are used in promotion and tenure decisions as well
 as to provide faculty with feedback about the success of their teaching
 methods. Currently, students' evaluations represent the primary means used
 by most accounting programmes to assess their accounting courses. For this
 reason, it is important to determine the feedback provided from these
 evaluations to improve teaching methods. Two paradigms for learning are
 considered in this paper along with their underlying learning activities.
 Then, a qualitative review of course evaluations collected from a sample
 of 267 US accounting programmes is used in developing a theory of
 assessment consequences. 
Journal: Accounting Education 
Pages: 3-28 
Issue: 1 
Volume: 13 
Year: 2004 
Keywords: student course assessment, teaching evaluations, grounded theory, learning theories, NUD*IST, 
X-DOI: 10.1080/0963928032000168977 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000168977 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:3-28




Template-Type: ReDIF-Article 1.0
Author-Name: Zabihollah Rezaee 
Author-X-Name-First: Zabihollah 
Author-X-Name-Last: Rezaee 
Author-Name: Robert Elmore 
Author-X-Name-First: Robert 
Author-X-Name-Last: Elmore 
Author-Name: David Spiceland 
Author-X-Name-First: David 
Author-X-Name-Last: Spiceland 
Title: Endowed chairs in accounting worldwide 
Abstract:
  Colleges and universities worldwide have benefited from the growth of the
 stock market of the 1990s. Many universities have seen marginal increases
 in their endowments. Accounting programmes have been among the
 beneficiaries of endowment growth and a concurrent increase in the number
 of endowed chairs. The primary purposes of this study are to: (1) examine
 the nature and status of endowments in accounting programmes worldwide;
 (2) determine objectives, criteria, benefits, and challenges of
 establishing endowed chairs; and (3) establish benchmarks for universities
 worldwide for assessing the credentials and qualifications necessary to
 obtain endowed chair positions. Findings indicate that: (1) the primary
 purpose of the endowed chair is to enhance the reputation and provide
 better recognition for the college or university; (2) research is
 considered the most important objective; (3) although excellence in
 teaching is considered important, this is not always reflected in the time
 spent on professional activities; (4) professional and college service is
 considered an important part of the duties of the chaired professor; and
 (5) the amount of time spent on teaching activities is less than that
 spent on research and service. The results of this study should help
 accounting programmes worldwide in both assessing existing endowed chairs
 and in establishing new chaired professorships. 
Journal: Accounting Education 
Pages: 29-50 
Issue: 1 
Volume: 13 
Year: 2004 
Keywords: endowed chairs, colleges and universities, accounting education, 
X-DOI: 10.1080/0963928042000174483 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000174483 
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Template-Type: ReDIF-Article 1.0
Author-Name: Lin Mei Tan 
Author-X-Name-First: Lin Mei 
Author-X-Name-Last: Tan 
Author-Name: Michael Fowler 
Author-X-Name-First: Michael 
Author-X-Name-Last: Fowler 
Author-Name: Lindsay Hawkes 
Author-X-Name-First: Lindsay 
Author-X-Name-Last: Hawkes 
Title: Management accounting curricula: striking a balance between the views of educators and practitioners 
Abstract:
  Management accounting education has been subject of considerable debate
 since the 1970s, particularly in terms of what topics should be taught.
 The research reported here set out to ascertain the management accounting
 topics/techniques and the skills/characteristics that are considered
 important for a graduate who intends to pursue careers in management
 accounting. Based on a survey conducted on educators and practitioners,
 the results indicate that educators viewed behavioural implications,
 activity-based costing (ABC), performance evaluation and product costing
 as the top four important topics. In contrast, practitioners' top four
 important topics were cash flow management, operational budgeting,
 variance analysis and performance evaluation. Overall, traditional
 techniques, as compared to contemporary techniques, tend to be more widely
 used by firms. As regards skills and characteristics, practitioners and
 educators placed high importance on thinking, problem solving, listening
 and quantitative skills. 
Journal: Accounting Education 
Pages: 51-67 
Issue: 1 
Volume: 13 
Year: 2004 
Keywords: management accounting, managerial accounting, curriculum, skills, educators, practitioners, 
X-DOI: 10.1080/0963928042000201293 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000201293 
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Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:51-67




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Author-Name: Nicholas Paisey 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Paisey 
Title: An analysis of accounting education research in accounting education: an international journal - 1992-2001 
Abstract:
  This paper reviews the research papers contained within the first ten
 volumes of Accounting Education: an international journal since its launch
 in 1992, identifying both areas that have been well covered and those that
 present opportunities for further research. The paper compares coverage
 with accounting education research published in the USA. It is hoped that
 the paper will be of interest to researchers who wish to establish the
 prior literature on their research topics or who are searching for
 research topics and/or methods that have been hitherto underexplored. The
 paper also provides some observations about the methods employed and
 source of papers in order to gain further insight into the state of
 accounting education research at the start of the 21st century. 
Journal: Accounting Education 
Pages: 69-99 
Issue: 1 
Volume: 13 
Year: 2004 
Keywords: accounting education research, publishing patterns, methods, 
X-DOI: 10.1080/0963928042000207396 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000207396 
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Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:69-99




Template-Type: ReDIF-Article 1.0
Author-Name: C. David Strupeck 
Author-X-Name-First: C. David 
Author-X-Name-Last: Strupeck 
Author-Name: Donna Whitten 
Author-X-Name-First: Donna 
Author-X-Name-Last: Whitten 
Title: Accounting service-learning experiences and the IRS volunteer income tax assistance programme: a teaching note 
Abstract:
  This paper discusses two service-learning experiences in academic
 accounting programmes in the USA. The Campus Compact (2000) and
 professional accounting organizations have called for experiences that
 bridge the gap between academic preparation, the professional workplace
 and volunteerism. In addition, employers are increasingly placing
 importance on experience for entry-level positions. After reviewing the
 service-learning literature in general as well as the sparse literature in
 accounting education service-learning, this paper compares the experiences
 of two US universities' service-learning opportunities utilizing Volunteer
 Income Tax Assistance (VITA) programmes. Positive outcomes are discussed
 along with some of the pitfalls and concerns educators have concerning
 service-learning. 
Journal: Accounting Education 
Pages: 101-112 
Issue: 1 
Volume: 13 
Year: 2004 
Keywords: service-learning, accounting, volunteer assistance, civic engagement, 
X-DOI: 10.1080/0963928042000182475 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000182475 
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Template-Type: ReDIF-Article 1.0
Author-Name: Albie Brooks 
Author-X-Name-First: Albie 
Author-X-Name-Last: Brooks 
Author-Name: Judy Oliver 
Author-X-Name-First: Judy 
Author-X-Name-Last: Oliver 
Title: What do you mean: no class every week? 
Abstract:
  Albie Brooks; E-mail: albie.brooks@vu.edu.au 
Journal: Accounting Education 
Pages: 115-117 
Issue: 1 
Volume: 13 
Year: 2004 
X-DOI: 10.1080/0963928042000182457 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000182457 
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Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:115-117




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Christensen 
Author-X-Name-First: Mark 
Author-X-Name-Last: Christensen 
Title: The social construction of accounting: a curriculum dilemma for first year business students 
Abstract:
Journal: Accounting Education 
Pages: 119-121 
Issue: 1 
Volume: 13 
Year: 2004 
X-DOI: 10.1080/0963928042000186723 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000186723 
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Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:119-121




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Hassall 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hassall 
Author-Name: Markus Milne 
Author-X-Name-First: Markus 
Author-X-Name-Last: Milne 
Title: Using case studies in accounting education 
Abstract:
Journal: Accounting Education 
Pages: 135-138 
Issue: 2 
Volume: 13 
Year: 2004 
X-DOI: 10.1080/09639280410001676594 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676594 
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:135-138




Template-Type: ReDIF-Article 1.0
Author-Name: Sidney Weil 
Author-X-Name-First: Sidney 
Author-X-Name-Last: Weil 
Author-Name: Peter Oyelere 
Author-X-Name-First: Peter 
Author-X-Name-Last: Oyelere 
Author-Name: Elizabeth Rainsbury 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Rainsbury 
Title: The usefulness of case studies in developing core competencies in a professional accounting programme: a New Zealand study 
Abstract:
  Professional accounting education in recent years has emphasized the need
 for competency development. One of the pedagogical techniques recommended
 to enhance competency development is the use of case studies. Although
 they are being used increasingly in professional accounting education,
 research into the usefulness or effectiveness of case studies is limited.
 This study examines students' perceptions of the use of case studies and
 the potential influences of certain variables, such as age, gender and
 first language, on such perceptions. The questionnaire-based study was
 conducted in the Professional Accounting School (PAS) of the Institute of
 Chartered Accountants of New Zealand (ICANZ). Analysis of the results
 reveals significant differences, including gender- and language-based
 differences, in students' perceptions of the benefits of using case
 studies. The study provides the ICANZ with feedback on the use of case
 studies in the PAS programme, facilitating the further development of the
 programme in this regard. Other professional accounting bodies may
 consider replicating this study. The results of such studies may then be
 compared to enhance the existing literature on competency development in
 professional accounting education. 
Journal: Accounting Education 
Pages: 139-169 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: case studies, student perceptions, perceived usefulness, competencies, gender, professional accounting programme, 
X-DOI: 10.1080/09639280410001676602 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676602 
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Template-Type: ReDIF-Article 1.0
Author-Name: Joan Ballantine 
Author-X-Name-First: Joan 
Author-X-Name-Last: Ballantine 
Author-Name: Patricia McCourt Larres 
Author-X-Name-First: Patricia McCourt 
Author-X-Name-Last: Larres 
Title: A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience 
Abstract:
  Recently there has been increased emphasis on the development of
 accounting students' generic skills, including communication, written,
 critical, problem-solving and analytical skills. Such skills, it is
 argued, are enhanced through the adoption of the case study method. When
 considering the inclusion of case studies in academic accounting curricula
 to represent 'real world' situations, an important factor to consider is
 that accounting students may have worked in a related area, and that this
 experience may affect their attitudes to using case studies in class. This
 paper addresses this issue and adds to the accounting education literature
 by reporting no significant differences in the perceived benefits of using
 case studies in an advanced management accounting module between students
 with relevant work experience and those without. In the context of this
 study, the findings provide evidence that accounting academics should not
 tailor the use of case studies to take account of students' relevant work
 experience. 
Journal: Accounting Education 
Pages: 171-189 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: case study, relevant work experience, advanced management accounting, perceived benefits, 
X-DOI: 10.1080/09639280410001676885 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676885 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:171-189




Template-Type: ReDIF-Article 1.0
Author-Name: Jose Luis Arquero Montano 
Author-X-Name-First: Jose Luis Arquero 
Author-X-Name-Last: Montano 
Author-Name: Sergio Manuel Jimenez Cardoso 
Author-X-Name-First: Sergio Manuel Jimenez 
Author-X-Name-Last: Cardoso 
Author-Name: John Joyce 
Author-X-Name-First: John 
Author-X-Name-Last: Joyce 
Title: Skills development, motivation and learning in financial statement analysis: an evaluation of alternative types of case studies 
Abstract:
  Relevant accounting bodies have questioned the way accounting education
 should be redirected. They concluded that communication, group working and
 problem-solving skills appear to be at least as important as 'technical'
 knowledge. The use of case studies is highly recommended for the
 development of those skills and also for increasing motivation.
 Improvements in motivation and the practising of non-technical skills
 facilitate content learning. Traditionally the use of real and complex
 case studies has not been as widespread as other active educational
 methods, such as the solving and public presentation of problems or
 shorter cases. This paper aims to study and compare the influences on
 content learning, skills development, and students' attitudes when
 studying Financial Statement Analysis due to changing the previously
 successful pedagogical strategy of using short cases to one that uses
 complex cases. 
Journal: Accounting Education 
Pages: 191-212 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: case studies, motivation, learning improvement, financial statement analysis, 
X-DOI: 10.1080/09639280410001676611 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676611 
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:191-212




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Author-Name: Rosalind Whiting 
Author-X-Name-First: Rosalind 
Author-X-Name-Last: Whiting 
Author-Name: Kate Wynn-Williams 
Author-X-Name-First: Kate 
Author-X-Name-Last: Wynn-Williams 
Title: Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course 
Abstract:
  Educators and employers alike have made repeated calls for developing
 graduates who are active, interdependent, and independent learners. While
 the use of business case studies has been a frequently promoted method for
 achieving this objective, there is a dearth of information about how best
 to use the case study method, i.e. should the method be student- or
 teacher-led? The findings from this study suggest that the choice is far
 from trivial. Teacher-led cases, which were associated with low levels of
 student involvement in and responsibility for the case study, resulted in
 poorly balanced learners. According to learning style theory, these
 students are less capable of carrying out plans and tasks and show less
 proclivity for becoming involved in new experiences. Such a finding
 reinforces Libby's (Issues in Accounting Education 6(2), 193-213, 1991)
 view that the presence of cases is not the panacea to enhancing generic
 learning skills. Rather, it is how the case studies are used and the level
 of student involvement that is of vital importance. 
Journal: Accounting Education 
Pages: 213-229 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: case studies, learning styles, learning style inventory, experiential learning, active learning, accounting education, 
X-DOI: 10.1080/09639280410001676620 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676620 
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:213-229




Template-Type: ReDIF-Article 1.0
Author-Name: Monte Wynder 
Author-X-Name-First: Monte 
Author-X-Name-Last: Wynder 
Title: Facilitating creativity in management accounting: a computerized business simulation 
Abstract:
  This paper describes the development and use of a computerized business
 simulation in a second year management accounting course. The simulation
 has a number of features that were designed to provide students with the
 opportunity and stimuli to develop creative solutions. Furthermore, the
 assessment criteria were specifically developed to motivate appropriate
 information search and yet provide the freedom for creative responses.
 This paper rationalizes and assesses the key features of the simulation in
 terms of factors that have been identified as being important in
 facilitating creativity. The simulation is evaluated in terms of these
 factors through general comments from academics and students and the
 students' own self-ratings of creativity. Feedback from academics and the
 professional body suggest that this simulation is also a useful tool for
 management accounting educators who wish to provide students with an
 opportunity for experiential learning. 
Journal: Accounting Education 
Pages: 231-250 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: management accounting, creativity, business simulation, 
X-DOI: 10.1080/09639280410001676639 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676639 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:231-250




Template-Type: ReDIF-Article 1.0
Author-Name: John Cullen 
Author-X-Name-First: John 
Author-X-Name-Last: Cullen 
Author-Name: Sue Richardson 
Author-X-Name-First: Sue 
Author-X-Name-Last: Richardson 
Author-Name: Rona O'Brien 
Author-X-Name-First: Rona 
Author-X-Name-Last: O'Brien 
Title: Exploring the teaching potential of empirically-based case studies 
Abstract:
  This paper explores the current debate about case studies in accounting
 education and accounting research and concludes that there is a
 potentially bigger role for case studies in furthering the alignment
 between accounting research, education and practice. It uses an
 empirically-researched, narratively-constructed case study in the context
 of an undergraduate accounting degree programme module to illustrate how
 this might be achieved. The paper provides evidence that, when real 'messy
 stories' of accounting in context are used within a problem-based learning
 context, they can play a significant role in meeting the challenges facing
 accounting education in the new millennium. Finally, the evidence suggests
 that research and teaching are inextricably intertwined and that the
 empirically-researched case studies, rather than lying dormant in the
 pages of academic journals, offer a powerful means of further effecting
 real accounting practice reform and promoting developments in accounting
 education. 
Journal: Accounting Education 
Pages: 251-266 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: case study modules, case study research, problem-based learning, practice relevant skills, narrative case studies, 
X-DOI: 10.1080/09639280420001676648 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280420001676648 
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:251-266




Template-Type: ReDIF-Article 1.0
Author-Name: Rick Hayes 
Author-X-Name-First: Rick 
Author-X-Name-Last: Hayes 
Author-Name: C. Richard Baker 
Author-X-Name-First: C. Richard 
Author-X-Name-Last: Baker 
Title: Using a folk story to generate discussion about substance over form 
Abstract:
  It is a well-established principle of financial accounting that the
 economic substance of transactions rather than their legal form should be
 reflected in published accounts. Recent revelations about fraudulent and
 misleading accounting practices at Enron Corp. and other major US
 companies have prompted a debate within the American accounting profession
 about principles versus rules-based accounting standards. In this debate,
 the concept of substance over form has become increasingly relevant. It is
 the authors' experience that it is sometimes difficult for accounting
 students to determine the proper presentation of substance over form when
 there are complex facts involved. This instructional case presents a folk
 story adapted from Zen Buddhism in order to illustrate the way in which
 the substance of a transaction may be interpreted differently by different
 parties to the transaction, thereby leading to conflict and disagreement.
 Students are also presented with descriptions of several accounting issues
 focusing on special purpose entities (SPEs) and the accounting treatment
 of share-based compensation. Questions are raised at the end of each part
 of the case to help students obtain a better understanding of the concept
 of substance over form. 
Journal: Accounting Education 
Pages: 267-284 
Issue: 2 
Volume: 13 
Year: 2004 
Keywords: teaching case, improving class discussion, folk story, pedagogy, 
X-DOI: 10.1080/09639280420001676657 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280420001676657 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:267-284




Template-Type: ReDIF-Article 1.0
Author-Name: Barry Cooper 
Author-X-Name-First: Barry 
Author-X-Name-Last: Cooper 
Title: The enigma of the Chinese learner 
Abstract:
  Although increasingly challenged in the higher education literature in
 recent years, there is still a common perception among teachers of the
 stereotypical Chinese rote learner. This perception, however, lies
 uncomfortably with the paradox that Chinese learners nevertheless often
 excel in their studies, in comparison with their Western counterparts.
 This comparative study of Chinese and Australian accountancy students
 provides evidence that, while surface approaches to learning can be
 associated with mechanical rote learning, the Chinese tradition of
 memorization through repetition can be used to deepen understanding and
 achieve high levels of academic performance. In recognizing this
 phenomenon, the enigma of the Chinese learner is better understood. 
Journal: Accounting Education 
Pages: 289-310 
Issue: 3 
Volume: 13 
Year: 2004 
Keywords: surface approaches, rote-learning, memorization with understanding, accountancy students, academic performance, Chinese enigma, 
X-DOI: 10.1080/0963928042000273780 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000273780 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:289-310




Template-Type: ReDIF-Article 1.0
Author-Name: Keith Dixon 
Author-X-Name-First: Keith 
Author-X-Name-Last: Dixon 
Title: Experiences of an accounting educator in Kiribati 
Abstract:
  Discussed and reflected upon are experiences of participant-observation
 in accounting education in Kiribati intended to inform situations
 accounting educators face elsewhere. This is set in the context of the
 third world, the roles of accounting there and particular macro
 developments in Kiribati. Included are descriptions and explanations of
 the participant-observer's activities from 1997 to 1999 in this remote
 country of atolls scattered around the Pacific Ocean, followed by an
 elaboration of illuminating episodes that occurred while courses were
 staged for accounting specialists and accounting users. Main outcomes
 comprise reflections on the interrelated issues of how accounting and
 accountants are seen in Kiribati, the contrasting merits and demerits of
 domesticated and imported courses, and the transitory nature of
 programmes. 
Journal: Accounting Education 
Pages: 311-327 
Issue: 3 
Volume: 13 
Year: 2004 
Keywords: accounting education, Pacific Islands, developing countries, distance learning, 
X-DOI: 10.1080/0963928042000273799 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000273799 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:311-327




Template-Type: ReDIF-Article 1.0
Author-Name: Martin Bennett 
Author-X-Name-First: Martin 
Author-X-Name-Last: Bennett 
Author-Name: Jan Jaap Bouma 
Author-X-Name-First: Jan Jaap 
Author-X-Name-Last: Bouma 
Author-Name: Elena Ciccozzi 
Author-X-Name-First: Elena 
Author-X-Name-Last: Ciccozzi 
Title: An institutional perspective on the transfer of accounting knowledge: a case study 
Abstract:
  The effective transfer of accounting education and knowledge between
 countries with differing economic and cultural contexts requires
 recognition of their individual institutional frameworks. The design and
 management of knowledge transfer and similar projects is a core activity
 of agencies such as the United Nations Environment Programme (UNEP). This
 paper reports on a UNEP project which aimed to support a small number of
 selected developing countries in building their capacities to develop and
 raise finance for cleaner production projects, in particular that part of
 the project represented by a programme to develop and disseminate
 educational materials which would demonstrate how management accounting
 and financial skills can be adapted and applied for this purpose. It
 adopts an institutional theory perspective as the basis for analysis of
 the programme and uses this to evaluate the effectiveness of the programme
 and the potential of institutional theory to help to guide the design of
 future similar projects. 
Journal: Accounting Education 
Pages: 329-346 
Issue: 3 
Volume: 13 
Year: 2004 
Keywords: environmental accounting, institutional theory, aid programmes, evaluation, 
X-DOI: 10.1080/0963928042000273807 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000273807 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:329-346




Template-Type: ReDIF-Article 1.0
Author-Name: Patrick Devlin 
Author-X-Name-First: Patrick 
Author-X-Name-Last: Devlin 
Author-Name: Alan Godfrey 
Author-X-Name-First: Alan 
Author-X-Name-Last: Godfrey 
Title: Still awaiting orders: reflections on the cultural influence when educating in albania 
Abstract:
  The paper reflects on the authors' experience of exporting accounting
 education to Albania. The programmes delivered in Albania were, in
 general, very successful. They were, however, less successful in one
 respect. In a way that the authors have not experienced anywhere else, the
 participants on the programmes showed a reluctance to take responsibility
 for their own learning. The paper examines the difficulties that emanated
 from seeking to foster a spirit of independent learning. The difficulties
 encountered are illustrated and analysed using the accounting education
 literature. The conclusion is that cultural factors were responsible for
 the unwillingness of the participants to take responsibility for their own
 learning. It is argued that neither the accounting literature nor the
 accounting education literature is helpful in explaining these cultural
 factors. It is posited that the writings of Williams (1963; 1965; 1973)
 better explain the difficulties encountered, particularly in the context
 of Albania's history. 
Journal: Accounting Education 
Pages: 347-364 
Issue: 3 
Volume: 13 
Year: 2004 
Keywords: Albania, domination, waiting for orders, independent learning, culture, 
X-DOI: 10.1080/0963928042000273816 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000273816 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:347-364




Template-Type: ReDIF-Article 1.0
Author-Name: Nassr Ahmad 
Author-X-Name-First: Nassr 
Author-X-Name-Last: Ahmad 
Author-Name: Simon Gao 
Author-X-Name-First: Simon 
Author-X-Name-Last: Gao 
Title: Changes, problems and challenges of accounting education in Libya 
Abstract:
  While accounting education has existed in Libya for over 45 years,
 knowledge about it is scarce among Western accounting academics. This
 paper reports the development of accounting education and curricula since
 Libya's independence in the 1950s and examines its current problems during
 a decade of United Nations (UN) sanctions. Following an introduction to
 the accounting profession in Libya, the paper provides an overview of the
 changes to accounting education since 1957 and analyses major issues
 currently faced by Libyan accounting educators, including: a shortage of
 qualified accounting academics; inappropriateness of imported syllabuses
 to the peculiarities of the economy; the unfit marriage of academic
 teaching and professional training in the accounting curricula; and
 inadequate accounting research. The paper concludes that social and
 economic characteristics must be fully taken into account in the case of
 Libya in importing accounting education systems from the West. 
Journal: Accounting Education 
Pages: 365-390 
Issue: 3 
Volume: 13 
Year: 2004 
Keywords: accounting education, accounting profession, accounting research, curriculum, Islamic accounting, Libya, 
X-DOI: 10.1080/0963928042000273825 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000273825 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:365-390




Template-Type: ReDIF-Article 1.0
Author-Name: Ursula Lucas 
Author-X-Name-First: Ursula 
Author-X-Name-Last: Lucas 
Author-Name: Rosina Mladenovic 
Author-X-Name-First: Rosina 
Author-X-Name-Last: Mladenovic 
Title: Approaches to learning in accounting education 
Abstract:
Journal: Accounting Education 
Pages: 399-407 
Issue: 4 
Volume: 13 
Year: 2004 
X-DOI: 10.1080/0963928042000306783 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306783 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:399-407




Template-Type: ReDIF-Article 1.0
Author-Name: Angus Duff 
Author-X-Name-First: Angus 
Author-X-Name-Last: Duff 
Title: Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement 
Abstract:
  Previous research indicates that age, gender, and prior academic
 achievement have direct effects on students' approaches to learning and
 their academic performance and progression. Here an investigation is
 reported which explores the relationships between 60 first-year
 undergraduate accounting and business economics students' approaches to
 learning, their age, gender, prior academic achievement, and their
 subsequent academic performance and progression. Linear regression
 analyses identified the strongest predictor of first-year academic
 performance and progression as prior academic achievement (i.e.
 performance in school examinations). Cluster analysis of the six
 dimensions of the RASI, academic performance and progression revealed two
 clusters. The first cluster (labelled 'effective learner') had a 75.0%
 rate of progression; the second (labelled 'ineffective learner') had only
 an 11.7% rate of progression. 'Effective learner' scores high on Deep
 Approach and low on Surface Approach, while the 'ineffective learner'
 scores low on Deep Approach and high on Surface Approach. 
Journal: Accounting Education 
Pages: 409-430 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: students' approaches to learning (SAL), Revised Approaches to Studying Inventory (RASI), academic performance, progression, prior academic achievement, 
X-DOI: 10.1080/0963928042000306800 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306800 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:409-430




Template-Type: ReDIF-Article 1.0
Author-Name: Paul de Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: de Lange 
Author-Name: Felix Mavondo 
Author-X-Name-First: Felix 
Author-X-Name-Last: Mavondo 
Title: Gender and motivational differences in approaches to learning by a cohort of open learning students 
Abstract:
  This paper examines the relationship between gender, motivational
 differences and students' approaches to learning&#x2014;using a revised
 version of Biggs' (1987) study process questionnaire. Responses from 246
 business students studying via open learning Australia provide data to
 develop a structural equation model. The model was subsequently examined
 for differences across gender groups. In the primary analysis, results
 suggest the same model is applicable to male and female students, however,
 there are significant differences both in the strengths of relationships
 and in the measurement models. Further investigation of differences within
 the models indicated there may be different learning strategies for male
 and female business students. Findings presented in this paper also
 challenge accepted wisdom with regard to questionnaire development, as
 researchers need to be sensitive to gender issues, both in the manner in
 which the questions are phrased and in the way the constructs are
 measured. 
Journal: Accounting Education 
Pages: 431-448 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: students' approaches to learning, student motivation, deep and surface learning, gender, structural equation modelling, 
X-DOI: 10.1080/0963928042000306765 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306765 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:431-448




Template-Type: ReDIF-Article 1.0
Author-Name: Marann Byrne 
Author-X-Name-First: Marann 
Author-X-Name-Last: Byrne 
Author-Name: Barbara Flood 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Flood 
Author-Name: Pauline Willis 
Author-X-Name-First: Pauline 
Author-X-Name-Last: Willis 
Title: Validation of the approaches and study skills inventory for students (assist) using accounting students in the USA and Ireland: a research note 
Abstract:
  This paper examines the validity of the Approaches and Study Skills
 Inventory for Students (ASSIST) for use with accounting students in the
 United States (USA) and Ireland. Using factor analysis, the three expected
 learning approaches - deep, strategic and surface apathetic - were clearly
 identified. Furthermore, comparable factor patterns were revealed for both
 cohorts of students. These findings offer US and Irish accounting
 educators the opportunity to develop a better understanding of the
 learning of their students and the potential to undertake comparative
 research. 
Journal: Accounting Education 
Pages: 449-459 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: approaches to learning, ASSIST, US and Irish accounting students, 
X-DOI: 10.1080/0963928042000306792 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306792 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:449-459




Template-Type: ReDIF-Article 1.0
Author-Name: Linda English 
Author-X-Name-First: Linda 
Author-X-Name-Last: English 
Author-Name: Peter Luckett 
Author-X-Name-First: Peter 
Author-X-Name-Last: Luckett 
Author-Name: Rosina Mladenovic 
Author-X-Name-First: Rosina 
Author-X-Name-Last: Mladenovic 
Title: Encouraging a deep approach to learning through curriculum design 
Abstract:
  Accounting educators are concerned by research suggesting that accounting
 students frequently adopt a surface approach to learning given that this
 approach has been shown to result in undesirable learning outcomes (Eley,
 1992; Booth et al., 1999). Despite mixed empirical evidence, the
 possibility of encouraging students to adopt a deep approach to learning
 through interventions in the learning context is suggested by the
 approaches to learning and metacognition literatures. Functional
 Linguistics (Halliday, 1985) provides principles upon which such
 interventions might be based. This paper, first, provides a rich
 description of an intervention in an introductory accounting course to
 encourage a deep approach to learning by improving students' written
 communication skills. Second, the effectiveness of the intervention is
 examined by comparing students' approaches to learning, using Biggs'
 (1987a) Study Process Questionnaire, with those at another leading
 Australian university offering a more 'traditional' course. The findings
 broadly confirm the effectiveness of the intervention, both in encouraging
 a deep approach, and in improving overall course results. 
Journal: Accounting Education 
Pages: 461-488 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: approaches to learning, functional linguistics, study process questionnaire, deep approach to learning, writing and curriculum design, introductory accounting, 
X-DOI: 10.1080/0963928042000306828 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306828 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:461-488




Template-Type: ReDIF-Article 1.0
Author-Name: Matthew Hall 
Author-X-Name-First: Matthew 
Author-X-Name-Last: Hall 
Author-Name: Alan Ramsay 
Author-X-Name-First: Alan 
Author-X-Name-Last: Ramsay 
Author-Name: John Raven 
Author-X-Name-First: John 
Author-X-Name-Last: Raven 
Title: Changing the learning environment to promote deep learning approaches in first-year accounting students 
Abstract:
  Developing deep approaches to learning is claimed to enhance students'
 engagement with their subject material and result in improved analytical
 and conceptual thinking skills. Numerous calls have been made for
 accounting educators to adopt strategies that produce such results. This
 paper reports on changes to the learning environment centring on the
 introduction of group learning activities that were designed to improve
 the quality of students' learning outcomes. The impact of changes in the
 learning environment on students' approaches to learning, as measured by
 the Study Process Questionnaire (SPQ) (Biggs, 1987b), was then assessed.
 Results indicate that, across the semester, accounting students exhibited
 a small but statistically significant increase in their deep learning
 approach, and a small but statistically significant reduction in their
 surface learning approach. The results suggest that accounting educators,
 through changes in the learning environment, may be able to influence the
 learning approaches adopted by accounting students. 
Journal: Accounting Education 
Pages: 489-505 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: approaches to learning, study process questionnaire, deep, surface, 
X-DOI: 10.1080/0963928042000306837 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306837 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:489-505




Template-Type: ReDIF-Article 1.0
Author-Name: Prem Ramburuth 
Author-X-Name-First: Prem 
Author-X-Name-Last: Ramburuth 
Author-Name: Rosina Mladenovic 
Author-X-Name-First: Rosina 
Author-X-Name-Last: Mladenovic 
Title: Exploring the relationship between students' orientations to learning, the structure of students' learning outcomes and subsequent academic performance 
Abstract:
  This paper discusses a study of 966 undergraduate Accounting students
 enrolled in a large Australian Business School, to investigate the
 relationship between two factors obtained on entry to higher education and
 students' subsequent academic performance (where academic performance is
 measured by aggregate final grades). The two factors explored are:
 students' orientations to learning on entry to university, as measured by
 a modified version of the Study Process Questionnaire (SPQ) (Biggs 1987c);
 and the structure of students' learning outcomes as measured by scoring
 students' responses on a comprehension task completed on entry to
 university using the Biggs and Collis' SOLO taxonomy (1982). Findings
 indicate that 25% of the students entering higher education exhibited the
 'relational' and 'extended abstract' SOLO levels in the comprehension task
 administered. Furthermore, SOLO scores were significantly positively
 correlated with academic grades, and there was a significant negative
 relationship between students' SPQ surface scores and academic grades. The
 findings provide insights into trends relating to students 'at risk', and
 suggest that students entering higher education demonstrating lower SOLO
 scores are at a higher risk of failure than those entering at the higher
 SOLO scores. The findings serve to signal areas for attention in relation
 to facilitating student learning. The paper considers the implications of
 these findings for teaching and learning in business and accounting
 education. 
Journal: Accounting Education 
Pages: 507-527 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: orientations to learning, SOLO taxonomy, academic performance, students at risk, accounting/business education, 
X-DOI: 10.1080/0963928042000306774 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306774 
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:507-527




Template-Type: ReDIF-Article 1.0
Author-Name: Lynne Leveson 
Author-X-Name-First: Lynne 
Author-X-Name-Last: Leveson 
Title: Encouraging better learning through better teaching: a study of approaches to teaching in accounting 
Abstract:
  The study reported in this paper investigates aspects of the teaching
 experience of academics teaching accounting at Australian universities.
 Twenty-four academics were interviewed about their conceptions of
 teaching, their students' learning and their teaching approach in relation
 to the accounting classes they were currently teaching. Four qualitatively
 different ways of conceptualising teaching and five for learning and
 teaching approach were identified within the data. Broadly, these are
 interpreted as falling under one of two
 orientations&#x2014;teacher-centred/content and a student-centred/learning
 orientation. The key differences identified between them relate to whether
 teaching in the discipline is viewed primarily as a matter of transmitting
 facts and procedures or of encouraging students to develop their own
 accounting concepts and perhaps to even change their world view in the
 process. The results are discussed in relation to some of the practical
 realities of day-to-day teaching and to possible future avenues for
 research. 
Journal: Accounting Education 
Pages: 529-548 
Issue: 4 
Volume: 13 
Year: 2004 
Keywords: approaches to teaching, accounting, phenomenography, conceptions of teaching and learning, 
X-DOI: 10.1080/0963928042000306819 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000306819 
File-Format: text/html
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Handle: RePEc:taf:accted:v:13:y:2004:i:4:p:529-548




Template-Type: ReDIF-Article 1.0
Author-Name: Frank Clarke 
Author-X-Name-First: Frank 
Author-X-Name-Last: Clarke 
Author-Name: Graeme Dean 
Author-X-Name-First: Graeme 
Author-X-Name-Last: Dean 
Author-Name: Peter Wolnizer 
Author-X-Name-First: Peter 
Author-X-Name-Last: Wolnizer 
Title: Professor R. J. Chambers: A biographical note 
Abstract:
Journal: Accounting Education 
Pages: 17-18 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/0963928042000328491 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000328491 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:17-18




Template-Type: ReDIF-Article 1.0
Author-Name: Joel Amernic 
Author-X-Name-First: Joel 
Author-X-Name-Last: Amernic 
Title: A commentary on Professor Chambers' 1999 paper the poverty of accounting discourse 
Abstract:
Journal: Accounting Education 
Pages: 19-24 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/0963928042000328509 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000328509 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:19-24




Template-Type: ReDIF-Article 1.0
Author-Name: Tom Lee 
Author-X-Name-First: Tom 
Author-X-Name-Last: Lee 
Title: A commentary on professor Chambers' 1999 paper the poverty of accounting discourse 
Abstract:
Journal: Accounting Education 
Pages: 25-27 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/0963928042000328518 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000328518 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:25-27




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Mattessich 
Author-X-Name-First: Richard 
Author-X-Name-Last: Mattessich 
Title: A commentary on Professor Chambers' 1999 paper the poverty of accounting discourse 
Abstract:
Journal: Accounting Education 
Pages: 29-33 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/0963928042000328527 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000328527 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:29-33




Template-Type: ReDIF-Article 1.0
Author-Name: Tony Tinker 
Author-X-Name-First: Tony 
Author-X-Name-Last: Tinker 
Title: A commentary on Professor Chambers' 1999 paper the poverty of accounting discourse 
Abstract:
Journal: Accounting Education 
Pages: 35-38 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/0963928042000328536 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000328536 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:35-38




Template-Type: ReDIF-Article 1.0
Author-Name: Frank Clarke 
Author-X-Name-First: Frank 
Author-X-Name-Last: Clarke 
Author-Name: Graeme Dean 
Author-X-Name-First: Graeme 
Author-X-Name-Last: Dean 
Author-Name: Peter Wolnizer 
Author-X-Name-First: Peter 
Author-X-Name-Last: Wolnizer 
Title: A rejoinder to the commentaries on Professor Chambers' 1999 paper the poverty of accounting discourse 
Abstract:
Journal: Accounting Education 
Pages: 39-51 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/0963928042000328545 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000328545 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:39-51




Template-Type: ReDIF-Article 1.0
Author-Name: Ronald Davidson 
Author-X-Name-First: Ronald 
Author-X-Name-Last: Davidson 
Title: Analysis of the complexity of writing used in accounting textbooks over the past 100 years 
Abstract:
  Many news reports in the USA describe problems in education, including
 that of students graduating from high school with very poor reading and
 writing skills. Published academic studies have also documented the
 reduction in the content and writing levels of school textbooks. However,
 no published study has considered the longitudinal trends of the writing
 styles used in accounting textbooks. The purpose of this study is to
 provide evidence on whether the complexity of the words and sentences used
 in American financial accounting textbooks has changed in any systematic
 manner over the past 100 years. To provide evidence on this question,
 samples of writing were obtained from introductory financial accounting
 textbooks published in the USA over the past 100 + years, intermediate
 accounting textbooks published over the past 50 years, and advanced
 accounting textbooks published over the past 60 years. These writing
 samples were analysed for the complexity of the words and sentences used.
 Trend lines for all three levels of textbooks gathered for this study show
 decreases in sentence complexity and increases in word complexity over the
 relevant time periods. Introductory textbooks have the lowest levels of
 both sentence and word complexity. Implications of these findings on the
 complexity of the mental models produced by accounting students using
 these textbooks are discussed. 
Journal: Accounting Education 
Pages: 53-74 
Issue: 1 
Volume: 14 
Year: 2005 
Keywords: Readability, accounting textbooks, word complexity, sentence complexity, mental models, 
X-DOI: 10.1080/09639280410001695241 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001695241 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:53-74




Template-Type: ReDIF-Article 1.0
Author-Name: Yew Ming Chia 
Author-X-Name-First: Yew Ming 
Author-X-Name-Last: Chia 
Title: Job offers of multi-national accounting firms: the effects of emotional intelligence, extra-curricular activities, and academic performance 
Abstract:
  This study investigates the effects of academic performance,
 extracurricular activities (ECA) and emotional intelligence (EI) of
 potential accounting-major graduates on the outcomes of their respective
 interviewing activities and the number of final job offers given by the
 multinational Big 5 public accounting firms. The following outcomes are
 identified: (a) the number of initial job interviews is affected by both a
 graduate's academic performance and level of participation in ECA; (b) the
 number of subsequent job interviews is affected by both the number of
 initial job interviews as well as the level of a graduate's EI; (c) the
 number of final job offers is affected by the graduate's level of EI and
 both the number of initial and subsequent job interviews. The results
 indicate the relevance of EI in the job search process and will also be
 useful for accounting educators to plan their curricula more effectively
 to enhance the job placement of their graduates with the Big 5 firms. 
Journal: Accounting Education 
Pages: 75-93 
Issue: 1 
Volume: 14 
Year: 2005 
Keywords: Emotional intelligence, soft-skill competencies, interviews, job offers, 
X-DOI: 10.1080/0693928042000229707 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0693928042000229707 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:75-93




Template-Type: ReDIF-Article 1.0
Author-Name: Michelle McEacharn 
Author-X-Name-First: Michelle 
Author-X-Name-Last: McEacharn 
Title: Game play in the learning environment: who wants to be an accountant? lawyer? economist? 
Abstract:
  The Who Wants To Be (WWTB) game is a computer-based game that can be used
 in a variety of classroom settings. WWTB requires students to sit in a
 &#x201c;hot seat&#x201d; and answer a series of questions. Assistance is
 provided to the students in the form of &#x201c;lifelines.&#x201d; The
 lifelines include: (1) the 50/50 lifeline where two wrong answers
 disappear; (2) the Ask the Audience lifeline where class members vote on a
 correct answer; and (3) the Ask Your Team lifeline where students can
 verbally interact with teammates. The WWTB game is functional on most
 computer systems. The manner in which the game can be played, the
 difficulty of the game, and the rules of the game are all easily modified
 at the instructor's discretion. An analysis of examination scores reveals
 that the game has been an effective learning tool in the auditing course
 in which it has been incorporated. The game program and database structure
 are available to educators on a complimentary basis through the author's
 website. 
Journal: Accounting Education 
Pages: 95-101 
Issue: 1 
Volume: 14 
Year: 2005 
Keywords: Learning games, computer-assisted learning, educational innovation, educational tools, 
X-DOI: 10.1080/0963928042000287956 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000287956 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:95-101




Template-Type: ReDIF-Article 1.0
Author-Name: Joshua Krausz 
Author-X-Name-First: Joshua 
Author-X-Name-Last: Krausz 
Author-Name: Allen Schiff 
Author-X-Name-First: Allen 
Author-X-Name-Last: Schiff 
Author-Name: Jonathan Schiff 
Author-X-Name-First: Jonathan 
Author-X-Name-Last: Schiff 
Author-Name: Joan Van Hise 
Author-X-Name-First: Joan 
Author-X-Name-Last: Van Hise 
Title: The impact of TOEFL scores on placement and performance of international students in the initial graduate accounting class 
Abstract:
  This paper examines, in a US context, the relationship between
 performance in the initial required graduate financial accounting class
 and Test of English as a Foreign Language (TOEFL) scores for a sample of
 international MBA students. Other variables that have been shown in the
 past to be associated with superior performance in that class for other
 samples are also considered for this international sample. These
 relationships have not been analysed by any previous studies. The results
 show that TOEFL scores are not associated with superior performance in
 graduate accounting for the international students. The Graduate
 Management Admission Test (GMAT) score is the factor most associated with
 superior performance in graduate-level accounting for international
 students. This result is consistent with the result reported in Krausz et
 al. (Advances in Accounting Education, 3(3), 169-177, 2000) for a sample
 of domestic US students. 
Journal: Accounting Education 
Pages: 103-111 
Issue: 1 
Volume: 14 
Year: 2005 
Keywords: Graduate accounting, international students, TOEFL, 
X-DOI: 10.1080/0963928042000256671 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000256671 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:103-111




Template-Type: ReDIF-Article 1.0
Author-Name: Rosina Mladenovic 
Author-X-Name-First: Rosina 
Author-X-Name-Last: Mladenovic 
Author-Name: Chris Poullaos 
Author-X-Name-First: Chris 
Author-X-Name-Last: Poullaos 
Title: Obituary&#x2014;Professor W.P. (Bill) Birkett (1940-2004) 
Abstract:
Journal: Accounting Education 
Pages: 113-117 
Issue: 1 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500101952 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500101952 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:113-117




Template-Type: ReDIF-Article 1.0
Author-Name: Belverd Needles 
Author-X-Name-First: Belverd 
Author-X-Name-Last: Needles 
Title: Implementing international education standards: The global challenges 
Abstract:
  In June 2004, the International Association for Accounting Education and
 Research (IAAER) in cooperation with the Southern African Accounting
 Association (SAAA) and the International Federation of Accountants (IFAC)
 hosted a Globalization Roundtable in Durban, South Africa, on the theme of
 Implementing International Education Standards: The Global Challenges.
 This was supported by the KPMG Foundation. The Roundtable was held to
 familiarize members of the international academic community with the
 International Education Standards (IES) developed and released by IFAC to
 provide quality and consistency in global accounting education. Attendees
 at the Roundtable were asked to discuss the IES, identify implementation
 challenges, particularly in emerging countries, and resources to meet
 those challenges, including any additional implementation guidance or
 assistance. This report summarizes the deliberations. 
Journal: Accounting Education 
Pages: 123-129 
Issue: 1 
Volume: 14 
Year: 2005 
Keywords: International education standards, global accounting education, implementing IES, 
X-DOI: 10.1080/0963928042000332388 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000332388 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:1:p:123-129




Template-Type: ReDIF-Article 1.0
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Title: The long road to publishing: A user-friendly expose 
Abstract:
  The popular axiom which suggests that there are two certainties in life
 (namely, taxes and death) should be extended to include a third dimension
 for aspiring academics, that is publish or perish. The scholarly activity
 of academic enquiry and publishing the results of these endeavours is an
 inescapable pre-requisite for a successful academic career. While some
 academics are prolific publishers, others are not. For those who find
 publishing a convoluted soul-destroying experience, this paper provides an
 expose of the publication process from an author's perspective. It
 illustrates that the refinement of academic papers for publication is a
 collaborative effort between authors, editors and referees. Further, it
 shows that, for authors, there is no substitute for focus, perseverance
 and hard work. Copies of the letters tabled in this discussion are
 intended to serve as a useful framework for those who feel alienated by
 the academic review process. 
Journal: Accounting Education 
Pages: 133-168 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500106845 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500106845 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:133-168




Template-Type: ReDIF-Article 1.0
Author-Name: Linda English 
Author-X-Name-First: Linda 
Author-X-Name-Last: English 
Title: A commentary on 'The long road to publishing: A user-friendly expose' 
Abstract:
Journal: Accounting Education 
Pages: 169-172 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500107066 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500107066 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:169-172




Template-Type: ReDIF-Article 1.0
Author-Name: Ferdinand Gul 
Author-X-Name-First: Ferdinand 
Author-X-Name-Last: Gul 
Title: A commentary on 'The long road to publishing: A user-friendly expose' 
Abstract:
Journal: Accounting Education 
Pages: 173-175 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500107140 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500107140 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:173-175




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Hopper 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hopper 
Title: A commentary on 'The long road to publishing: a user-friendly expose' 
Abstract:
Journal: Accounting Education 
Pages: 177-180 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500107181 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500107181 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:177-180




Template-Type: ReDIF-Article 1.0
Author-Name: David Stout 
Author-X-Name-First: David 
Author-X-Name-Last: Stout 
Title: A commentary on 'The long road to publishing: A user-friendly expose' 
Abstract:
Journal: Accounting Education 
Pages: 181-184 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500107231 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500107231 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:181-184




Template-Type: ReDIF-Article 1.0
Author-Name: Brian Wright 
Author-X-Name-First: Brian 
Author-X-Name-Last: Wright 
Author-Name: Mark Tippett 
Author-X-Name-First: Mark 
Author-X-Name-Last: Tippett 
Title: A commentary on: 'The long road to publishing: A user-friendly expose' 
Abstract:
Journal: Accounting Education 
Pages: 185-188 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500107298 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500107298 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:185-188




Template-Type: ReDIF-Article 1.0
Author-Name: Donald Wygal 
Author-X-Name-First: Donald 
Author-X-Name-Last: Wygal 
Title: A commentary on: 'The long road to publishing: A user-friendly expose' 
Abstract:
Journal: Accounting Education 
Pages: 189-191 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500107355 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500107355 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:189-191




Template-Type: ReDIF-Article 1.0
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Title: A Rejoinder to the long road to publishing: A user-friendly expose 
Abstract:
Journal: Accounting Education 
Pages: 193-197 
Issue: 2 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500106886 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500106886 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:193-197




Template-Type: ReDIF-Article 1.0
Author-Name: Ian Beaman 
Author-X-Name-First: Ian 
Author-X-Name-Last: Beaman 
Author-Name: Erwin Waldmann 
Author-X-Name-First: Erwin 
Author-X-Name-Last: Waldmann 
Author-Name: Peter Krueger 
Author-X-Name-First: Peter 
Author-X-Name-Last: Krueger 
Title: The impact of training in financial modelling principles on the incidence of spreadsheet errors 
Abstract:
  Spreadsheet models are used extensively in business as an important aid
 in decision support particularly in areas like financial analysis,
 budgeting and forecasting. If these models were compromised through
 quantitative and qualitative errors, the resulting decision making would
 be based on fallacious information with potentially disastrous outcomes.
 Consequently, it is imperative that accounting professionals receive
 adequate training in spreadsheet modelling, especially as past research
 has shown that these types of errors are common. This paper reports on a
 survey and spreadsheet exercise given to a group of second-year
 undergraduate accounting students at an Australian university, both before
 and after a semester course aimed specifically at teaching spreadsheet
 design principles and problem-solving techniques. The findings show that
 spreadsheet errors and, in particular, spreadsheet design errors are
 prolific even for a simple domain-free exercise. Results also show that
 the incidence of these errors (and again, particularly design errors) was
 reduced significantly after a semester of teaching spreadsheet design
 principles. The results support the contention that accounting educators
 should include a course in spreadsheet design principles and
 problem-solving techniques as part of an undergraduate accounting program. 
Journal: Accounting Education 
Pages: 199-212 
Issue: 2 
Volume: 14 
Year: 2005 
Keywords: End user computing, spreadsheet, modelling, error, spreadsheet design, 
X-DOI: 10.1080/0963928042000229699 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0963928042000229699 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:199-212




Template-Type: ReDIF-Article 1.0
Author-Name: Ken Mcphail 
Author-X-Name-First: Ken 
Author-X-Name-Last: Mcphail 
Title: Care in the community: Professional Ethics and the paradox of pro bono 
Abstract:
  [image omitted] This study is primarily concerned with accounting's claim
 to be a profession and aims to stimulate further discussion on the kind of
 education that one would imagine should be commensurate with this claim.
 In particular, the study reports on a seminar that was designed to
 introduce students to the concept of a profession. The study describes a
 visit to one of Glasgow's toughest housing estates. The visit concluded at
 Ruchill Unemployment and Community Centre where the managing director of a
 local development agency discussed how some local accounting practices
 occasionally provided pro bono services in the area. The study picks up on
 some of the issues discussed during this seminar in order to explore the
 potential of pro bono publico and Service Learning as ways of educating
 accounting professionals in the wider concept of public interest. The
 study concludes by considering the critical educational potential of
 service learning in undergraduate education and pro bono publico within
 the area of continuing professional development. 
Journal: Accounting Education 
Pages: 213-227 
Issue: 2 
Volume: 14 
Year: 2005 
Keywords: Pro bono publico, service learning, community, 
X-DOI: 10.1080/06939280500073649 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500073649 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:2:p:213-227




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Author-Name: John Solotko 
Author-X-Name-First: John 
Author-X-Name-Last: Solotko 
Title: Using an historical account book as a teaching tool 
Abstract:
  Historical account books from the 18th and 19th centuries are valuable
 historical documents reflecting the activities of individuals many years
 ago and shedding light on the way they lived. Such books can be used to
 teach accounting. From our experience, these books serve to motivate
 students to learn about the basic aspects of the accounting process.
 Students are curious about how a book of this nature was prepared, what
 specific purposes it served, and how it is similar to and different from
 modern account books. Using these books can also foster interdisciplinary
 instruction, i.e. accounting and history. Both subject areas relate to an
 account book. Attempting to explain and understand transactions requires
 some knowledge of the history of the period in which the book was
 prepared. In this study, specifics are given on the instructional approach
 we recommend. While a book of this kind can be used in different ways and
 degrees in a variety of accounting courses including introductory
 financial, intermediate, and advanced at the undergraduate and graduate
 levels, we focus in this case study on its use in introductory financial
 accounting. 
Journal: Accounting Education 
Pages: 239-269 
Issue: 3 
Volume: 14 
Year: 2005 
Keywords: Account books, accounting history, single entry, instructional approach, teaching accounting, 
X-DOI: 10.1080/06939280500187316 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500187316 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:239-269




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Title: Perceptions of the learning context and learning approaches: Implications for quality learning outcomes in accounting 
Abstract:
  This study analyses learning approaches, course perceptions and learning
 outcomes of a group of second year accounting students at an Australian
 university using qualitative data analysis techniques. The research method
 involves the development of a series of matrices linking types of motives
 and strategies used by students in their study, together with their
 perceptions of the learning context associated with learning outcomes. The
 study focuses on assessing the links between learning approaches and a
 qualitative assessment of students' conceptual understanding of aspects of
 financial accounting studied at the undergraduate level. The results
 confirm how individual differences in the perceptions of the learning
 context relate to study motives and strategies. The findings show how
 different forms of memorisation relate to study strategies and how the
 completion of accounting tasks link to students' perceptions of course
 requirements. There was also some evidence that, in terms of learning
 outcomes, students with sophisticated levels of understanding of concepts,
 tended to have consistent deep and achieving approaches to learning. This
 result was compared with students' academic performance as a measure of
 learning outcome. Discrepancies between these two measures of learning
 outcome are highlighted in the conclusions. The findings strengthen the
 case for further investigation of the use of measures other than academic
 performance in examining relationships between learning approaches and
 learning outcomes. 
Journal: Accounting Education 
Pages: 271-291 
Issue: 3 
Volume: 14 
Year: 2005 
Keywords: Learning approach, learning context, memorisation, learning outcomes, qualitative analysis, 
X-DOI: 10.1080/06939280500036364 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500036364 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:271-291




Template-Type: ReDIF-Article 1.0
Author-Name: Hossein Nouri 
Author-X-Name-First: Hossein 
Author-X-Name-Last: Nouri 
Author-Name: Robert Parker 
Author-X-Name-First: Robert 
Author-X-Name-Last: Parker 
Author-Name: Subarna Sumanta 
Author-X-Name-First: Subarna 
Author-X-Name-Last: Sumanta 
Title: Students' perceptions of work in public accounting and employment preferences 
Abstract:
Journal: Accounting Education 
Pages: 293-311 
Issue: 3 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500077236 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500077236 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:293-311




Template-Type: ReDIF-Article 1.0
Author-Name: Clare Gardner 
Author-X-Name-First: Clare 
Author-X-Name-Last: Gardner 
Author-Name: Markus Milne 
Author-X-Name-First: Markus 
Author-X-Name-Last: Milne 
Author-Name: Carolyn Stringer 
Author-X-Name-First: Carolyn 
Author-X-Name-Last: Stringer 
Author-Name: Rosalind Whiting 
Author-X-Name-First: Rosalind 
Author-X-Name-Last: Whiting 
Title: Oral and written communication apprehension in accounting students: Curriculum impacts and impacts on academic performance 
Abstract:
  In the context of an accounting curriculum that has been significantly
 modified over the past decade in response to calls for skills development,
 this study investigates the impacts of curriculum on students' levels of
 communication apprehension. An emerging concern in accounting is that
 attempts made to improve students' communication skills may fail or be
 less effective for some students because such attempts do not improve, or
 may even exacerbate, students' anxiety about communicating, which in turn
 leads to poorer performance. The results from this New Zealand study show
 that students in their final year of study in which they are exposed to
 greater communication demands do not, on average, have higher levels of
 communication apprehension in earlier studies than their peers do. The
 levels of communication apprehension for final year students decline most
 markedly for those students starting with higher average levels of
 apprehension. The results fail to find any strong associations between
 levels of communication apprehension and students' abilities to advance in
 their studies or average levels of academic performance. One finding that
 opens up the possibility for further research, however, is that students'
 anxiety about communicating in interviews is not reduced. 
Journal: Accounting Education 
Pages: 313-336 
Issue: 3 
Volume: 14 
Year: 2005 
Keywords: Communication apprehension, accounting education, New Zealand, 
X-DOI: 10.1080/06939280500077269 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500077269 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:313-336




Template-Type: ReDIF-Article 1.0
Author-Name: Ashley Burrowes 
Author-X-Name-First: Ashley 
Author-X-Name-Last: Burrowes 
Author-Name: Joseph Kastantin 
Author-X-Name-First: Joseph 
Author-X-Name-Last: Kastantin 
Author-Name: Milorad Novicevic 
Author-X-Name-First: Milorad 
Author-X-Name-Last: Novicevic 
Title: The ethics of instruction 
Abstract:
Journal: Accounting Education 
Pages: 339-340 
Issue: 3 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500132429 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500132429 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:339-340




Template-Type: ReDIF-Article 1.0
Author-Name: William Henry 
Author-X-Name-First: William 
Author-X-Name-Last: Henry 
Title: Their life in your hands 
Abstract:
Journal: Accounting Education 
Pages: 341-342 
Issue: 3 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500110029 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500110029 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:341-342




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Coyne 
Author-X-Name-First: Michael 
Author-X-Name-Last: Coyne 
Title: When students &#x201c;hit the wall&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 343-345 
Issue: 3 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500238606 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500238606 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:343-345




Template-Type: ReDIF-Article 1.0
Author-Name: Sally Aisbitt 
Author-X-Name-First: Sally 
Author-X-Name-Last: Aisbitt 
Title: International accounting books: Publishers' dream, authors' nightmare and educators' reality 
Abstract:
  The emergence of International Financial Reporting Standards (IFRS) as
 the required convention for reporting to stock exchanges in the European
 Union (EU) and other important markets, together with the convergence
 programmes of major standard setters, has accelerated the reduction in
 differences in financial reporting between countries. The education of
 potential accountants would be expected to respond to these changes and,
 indeed, there is evidence that the teaching of accounting techniques now
 frequently draws on both IFRS and local GAAP. Perhaps a greater shift has
 been in the discipline of International Accounting (IA), which has moved
 from being an optional subject to being core to most programmes and an
 increasingly popular choice for more specialised degrees at both
 undergraduate and Master's levels. This article surveys the books that are
 available to support educators and learners in IA building on the analysis
 and classification of Laidler and Pallett (1998) Accounting Education: an
 international journal, 7(1), pp. 75-86. A range of IA textbooks is
 examined in detail, along with a more general review of reference works.
 The analysis finds that there has been a growth in the number, breadth and
 depth of texts serving the IA market. Authors have fallen upon a number of
 devices in their battle to keep their materials up to date in this dynamic
 environment. Some of Laidler and Pallett's (1998) criticisms of the
 writing and coverage of IA texts have been addressed, although not
 necessarily in the way that they envisaged. In spite of the growth of this
 section of publishers' catalogues, there remain a number of areas given
 scant coverage, notably enforcement and audit, and countries outside of
 the EU and US. The article concludes with recommendations for publishers,
 authors and educators to enhance the teaching of IA and the resources
 needed to support it. 
Journal: Accounting Education 
Pages: 349-360 
Issue: 3 
Volume: 14 
Year: 2005 
Keywords: International accounting, textbooks, education, 
X-DOI: 10.1080/06939280500187290 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500187290 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:3:p:349-360




Template-Type: ReDIF-Article 1.0
Author-Name: Marann Byrne 
Author-X-Name-First: Marann 
Author-X-Name-Last: Byrne 
Author-Name: Pauline Willis 
Author-X-Name-First: Pauline 
Author-X-Name-Last: Willis 
Title: Irish secondary students' perceptions of the work of an accountant and the accounting profession 
Abstract:
  Research shows that the perceptions that people hold are an important
 influence on career decisions. This study examines Irish secondary school
 students' perceptions of the work of an accountant and the accounting
 profession. Students are found to hold a traditional view of the
 profession considering it to be boring, definite, precise and compliance
 driven. Students who are studying accounting in school have less negative
 views than those not studying the subject. Females view accounting as more
 definite, precise and compliance driven than males. Students' perceptions
 are influenced by the study of the subject at school, the factual media
 and teachers. They believe that society holds the profession in high
 esteem but lower than some other professions. These findings suggest that
 if the profession is to be successful in attracting students who have the
 skills and attributes to become effective accountants, it must seek to
 influence students' perceptions of accounting by providing them with a
 realistic portrayal of the work of an accountant. 
Journal: Accounting Education 
Pages: 367-381 
Issue: 4 
Volume: 14 
Year: 2005 
Keywords: Students' perceptions, careers in accounting, career decisions, status of professions, 
X-DOI: 10.1080/06939280500346003 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500346003 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:4:p:367-381




Template-Type: ReDIF-Article 1.0
Author-Name: Sally Aisbitt 
Author-X-Name-First: Sally 
Author-X-Name-Last: Aisbitt 
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: Using internet-based on-line assessment: A case study 
Abstract:
  This paper describes the background, design process, and implementation
 problems encountered during the first year of use of an asynchronous
 internet-based on-line assessment system on an introductory accounting
 course. The on-line assessment system was both summative and formative in
 nature and was designed to encourage and reinforce the learning of basic
 principles. The paper reports a positive correlation between student
 performance in the on-line assessments and in their final examination. It
 concludes with a list of issues to be considered when embarking on a
 venture of this sort. 
Journal: Accounting Education 
Pages: 383-394 
Issue: 4 
Volume: 14 
Year: 2005 
Keywords: Internet-based online assessment, accounting, evaluation, 
X-DOI: 10.1080/06939280500346011 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500346011 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:4:p:383-394




Template-Type: ReDIF-Article 1.0
Author-Name: David Stout 
Author-X-Name-First: David 
Author-X-Name-Last: Stout 
Author-Name: James Borden 
Author-X-Name-First: James 
Author-X-Name-Last: Borden 
Author-Name: Melinda German 
Author-X-Name-First: Melinda 
Author-X-Name-Last: German 
Author-Name: Thomas Monahan 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Monahan 
Title: Designing and implementing a comprehensive assessment plan for a graduate accounting programme 
Abstract:
  Accounting programmes are being challenged (e.g. Albrecht and Sack, 2000)
 to make accounting curricula more relevant and to present assessment data
 regarding the efficacy of course and curricular offerings. In addition,
 assessment is embedded in current accreditation standards in the USA by
 the Association to Advance Collegiate Schools of Business (AACSB)
 International as fundamentally important to motivating continuous
 improvement (AACSB 2005). However, survey results in this area (viz.,
 Kimmel et al., 1998, Issues in Accounting Education, 13(4), pp. 851-868
 and Calderon et al., 2003, Best Practices in Accounting Program
 Assessment, Sarasota, FL: Teaching and Curriculum Section, American
 Accounting Association) indicate that assessment is not as widespread as
 might be expected. Further, Akers et al. (1997 Issues in Accounting
 Education, 12(2), pp. 259-280) note that the accounting education
 literature is limited with respect to descriptive accounts of assessment
 programme design and implementation results. This paper offers a
 framework, consisting of three key attributes (broad-based involvement,
 multi-trait/multi-method approach, and assessment follow-up), that can be
 used to guide the development and implementation of a programme-level
 assessment plan in accounting. A case study applies this framework to the
 development and implementation of an assessment plan for a graduate
 accounting programme in the USA. This plan includes multiple assessment
 measures and provides feedback regarding both academic
 (curriculum-related) and administrative (operational) dimensions of
 performance. To demonstrate the value of such a plan, a discussion of
 programme changes made in response to assessment data collected to date is
 included. While the application of this framework is to a USA context, the
 framework is such that it can be used more generally to guide the design
 and implementation of an effective programme-level assessment plan. 
Journal: Accounting Education 
Pages: 395-410 
Issue: 4 
Volume: 14 
Year: 2005 
Keywords: AACSB accreditation, program-level assessment, outcomes assessment, direct assessment measures, indirect assessment measures, graduate accounting programs, multi-trait/multi-method assessment plan, 
X-DOI: 10.1080/06939280500346045 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500346045 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:14:y:2005:i:4:p:395-410




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Author-Name: Nicholas Paisey 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Paisey 
Title: The research assessment exercise 2001&#x2014;insights and implications for accounting education research in the UK 
Abstract:
  Following the 2001 Research Assessment Exercise (RAE), details from the
 submissions of each institution were made available to the public for the
 first time via the Internet, thus facilitating a greater degree of
 scrutiny of the results than had hitherto been the case. The purpose of
 this paper is to contribute to the literature on the publishing patterns
 of UK academics by examining the accounting education submissions to the
 RAE 2001. The paper begins by discussing the RAE process in the UK and the
 findings of prior literature on publication patterns within accounting
 research in the UK in order to contextualise the examination of the RAE
 submissions in accounting education. In particular, the dominance of
 refereed journals over other publication outlets, the increasing
 prevalence of co-authorship and the characteristics of publishing
 academics are examined. The paper then reports on the methods used to
 analyse accounting education research submitted to the RAE 2001 and
 discusses the main findings. The implications of these findings are
 discussed in the concluding section. 
Journal: Accounting Education 
Pages: 411-426 
Issue: 4 
Volume: 14 
Year: 2005 
Keywords: Research assessment exercise, publishing patterns, accounting education research, 
X-DOI: 10.1080/06939280500347134 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500347134 
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Handle: RePEc:taf:accted:v:14:y:2005:i:4:p:411-426




Template-Type: ReDIF-Article 1.0
Author-Name: Brenda Paver 
Author-X-Name-First: Brenda 
Author-X-Name-Last: Paver 
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Title: Constructed gender, approach to learning and academic performance 
Abstract:
  This paper examines the relationship between constructed gender, approach
 to learning and academic performance for 121 final year students at the
 Robert Gordon University in Scotland. Data was collected from two cohorts
 of students, namely Accounting and Finance students and Business students.
 Constructed gender (gender identity) was measured using the Bem Sex Role
 Inventory (Bem, 1974, Journal of Consulting and Clinical Psychology,
 42(2), pp. 155-162) and approach to learning was measured using the
 Revised Approaches to Studying Inventory (Entwistle and Tait, 1995, The
 Revised Approaches to Studying Inventory, Centre for Research on Learning
 and Instruction, Edinburgh: University of Edinburgh). The results found
 that neither biological gender nor constructed gender was related to
 academic performance. In respect of approaches to learning, the findings
 were similar for biological gender and constructed gender. Female students
 scored highly on the surface approach and this was the case for students
 with a feminine constructed gender. Statistically significant differences
 in academic performance were found for students who scored higher on the
 deep approach, strategic approach, academic self confidence dimension and
 metacognitive awareness dimension, although there was no significant
 negative correlation identified between adopting a surface approach and
 academic performance. Thus, approaches to learning would appear to explain
 more in terms of differences in academic performance than either
 constructed or biological gender. 
Journal: Accounting Education 
Pages: 427-444 
Issue: 4 
Volume: 14 
Year: 2005 
Keywords: Biological gender, constructed gender, approaches to learning, academic performance, 
X-DOI: 10.1080/06939280500347142 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500347142 
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Handle: RePEc:taf:accted:v:14:y:2005:i:4:p:427-444




Template-Type: ReDIF-Article 1.0
Author-Name: Cecil Donovan 
Author-X-Name-First: Cecil 
Author-X-Name-Last: Donovan 
Title: The benefits of academic/practitioner collaboration 
Abstract:
Journal: Accounting Education 
Pages: 445-452 
Issue: 4 
Volume: 14 
Year: 2005 
X-DOI: 10.1080/06939280500347720 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500347720 
File-Format: text/html
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Handle: RePEc:taf:accted:v:14:y:2005:i:4:p:445-452




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Title: Why DCF capital budgeting is bad for business and why business schools should stop teaching it 
Abstract:
Journal: Accounting Education 
Pages: 3-10 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500452843 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500452843 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:3-10




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: A commentary on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 11-12 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500452876 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500452876 
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:11-12




Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Jones 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Jones 
Title: A commentary on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 13-15 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500452884 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500452884 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:13-15




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Title: A commentary on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 17-20 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500452975 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500452975 
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:17-20




Template-Type: ReDIF-Article 1.0
Author-Name: Can Simga-mugan 
Author-X-Name-First: Can 
Author-X-Name-Last: Simga-mugan 
Title: A commentary on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 21-23 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500452991 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500452991 
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:21-23




Template-Type: ReDIF-Article 1.0
Author-Name: Sidney Weil 
Author-X-Name-First: Sidney 
Author-X-Name-Last: Weil 
Author-Name: Peter Oyelere 
Author-X-Name-First: Peter 
Author-X-Name-Last: Oyelere 
Title: A commentary on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 25-28 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500453064 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500453064 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:25-28




Template-Type: ReDIF-Article 1.0
Author-Name: Marc Wouters 
Author-X-Name-First: Marc 
Author-X-Name-Last: Wouters 
Title: Teaching capital budgeting as multi-attribute decision-making. A commentary on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 29-33 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500453098 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500453098 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:29-33




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Title: A rejoinder to commentaries on &#x201c;Why DCF capital budgeting is bad for business and why business schools should stop teaching it&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 35-39 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500453114 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500453114 
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:35-39




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Lord 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Lord 
Author-Name: Jane Robertson 
Author-X-Name-First: Jane 
Author-X-Name-Last: Robertson 
Title: Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand 
Abstract:
  An extensive body of literature in higher education (for example, Marton
 and Saljo, 1984; Prosser and Trigwell, 1999) explores learning from the
 perspectives of students. Saljo (1979) formed the basis of Sharma's (1997)
 first study exploring accountancy students' conceptions of learning. Using
 an open-ended questionnaire administered to third-year management
 accounting students, this paper investigates accountancy students'
 conceptions of learning, and extends Sharma's (1997) study by examining
 the relationship between conceptions of and approaches to learning, and
 more specifically students' contextual experiences of learning in lectures
 and tutorials. Findings indicate that, while some students seek
 understanding as an outcome of their learning, the majority perceive
 learning quantitatively in terms of knowledge acquisition, reproduction
 and application. A new classification of the locus of responsibility for
 learning as perceived by students suggests that a more distributed concept
 of responsibility might result in enhanced learning outcomes. 
Journal: Accounting Education 
Pages: 41-59 
Issue: 1 
Volume: 15 
Year: 2006 
Keywords: Learning conception, lectures, learning approach, deep/surface learning, responsibility, teaching method, role of lecturer, 
X-DOI: 10.1080/06939280600581053 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600581053 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:41-59




Template-Type: ReDIF-Article 1.0
Author-Name: Hossein Nouri 
Author-X-Name-First: Hossein 
Author-X-Name-Last: Nouri 
Author-Name: B. Douglas Clinton 
Author-X-Name-First: B. Douglas 
Author-X-Name-Last: Clinton 
Title: Gender, media presentation, and concern with the correct use of words&#x2014;testing a three-way interaction 
Abstract:
  The purpose of this study is to examine the three-way interaction of
 gender, media presentation, and concern with the correct use of words in
 affecting student performance in accounting. Prior research is presented
 to support an expectation that verbal cues and descriptions are more
 important to female students than to male students in the effective use of
 imagery for recall of accounting information. Measurement of quiz
 performance in an accounting classroom setting in the USA is used to
 provide evidence regarding how language characteristics (accent and
 correct use of words) and classroom presentation method (media) affect
 student performance (recall) differently by gender. The findings indicate
 that at the beginning of the semester, concern with the correct use of
 words and presentation method may have contributed to poor performance for
 the quizzes of female students compared to male students. However, as the
 semester progressed, female performance was not significantly different
 from the performance of male students. This suggests that female students
 may have adapted to non-preferred instructor verbal characteristics and
 presentation method. 
Journal: Accounting Education 
Pages: 61-72 
Issue: 1 
Volume: 15 
Year: 2006 
Keywords: Gender, imagery, media presentation, recall, correct use of words, ESL, 
X-DOI: 10.1080/06939280500453148 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500453148 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:61-72




Template-Type: ReDIF-Article 1.0
Author-Name: Zabihollah Rezaee 
Author-X-Name-First: Zabihollah 
Author-X-Name-Last: Rezaee 
Author-Name: Kenneth Lambert 
Author-X-Name-First: Kenneth 
Author-X-Name-Last: Lambert 
Author-Name: W. Ken Harmon 
Author-X-Name-First: W. Ken 
Author-X-Name-Last: Harmon 
Title: Electronic commerce education: Analysis of existing courses 
Abstract:
  E-commerce is reshaping business practices and education, yet many have
 expressed concern over the e-commerce education and training provided to
 students. This study examines the extent to which business schools,
 particularly accounting programs, are integrating e-commerce education
 into their curricula. An analysis of 79 syllabi provides evidence
 regarding: (1) the scope and nature of e-commerce education; (2)
 educational approaches to e-commerce; (3) e-commerce topics that could be
 taught as part of e-commerce education; (4) methods of coverage of
 e-commerce education; and (5) methods and reference materials for teaching
 an e-commerce course. This study initiates a general dialogue on the
 nature, content, objectives, and delivery of e-commerce education. An
 exploratory review and content analysis of a sample of 79 syllabi,
 representing different sizes of universities worldwide, reveals that
 business schools and accounting programs offer e-commerce courses
 emphasizing a broad range of skills, objectives, perspectives, teaching
 methods, and cognitive content. However, many common themes, topics, and
 assignments have emerged. The e-commerce education issues addressed in
 this study should help business schools and accounting programs prepare
 students for the challenges awaiting them in the area of emerging
 technological advances. 
Journal: Accounting Education 
Pages: 73-88 
Issue: 1 
Volume: 15 
Year: 2006 
Keywords: Electronic commerce, business and accounting curricula, information technology, business education, E-commerce courses, 
X-DOI: 10.1080/06939280600579370 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600579370 
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:73-88




Template-Type: ReDIF-Article 1.0
Author-Name: R. Steve McDuffie 
Author-X-Name-First: R. Steve 
Author-X-Name-Last: McDuffie 
Author-Name: L. Murphy Smith 
Author-X-Name-First: L. Murphy 
Author-X-Name-Last: Smith 
Title: Impact of an audit reporting expert system on learning performance: A teaching note 
Abstract:
  Audit reporting is a complex process, requiring knowledge of various
 reporting issues and corresponding report formats. To address the
 difficulty of presenting audit reporting concepts to students, the authors
 constructed and used an audit reporting system, named AUDPORT, in their
 first-level auditing classes at two major state universities. This paper
 reports the use of AUDPORT as a teaching aid and its impact on students'
 performance. 
Journal: Accounting Education 
Pages: 89-102 
Issue: 1 
Volume: 15 
Year: 2006 
Keywords: Auditing, expert systems, pedagogy, teaching assessment, 
X-DOI: 10.1080/06939280600551585 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600551585 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:89-102




Template-Type: ReDIF-Article 1.0
Author-Name: Giuseppe Carabetta 
Author-X-Name-First: Giuseppe 
Author-X-Name-Last: Carabetta 
Title: Striking a balance between 'Sir' and 'Dude' 
Abstract:
  This postcard reflects on an issue common to many academics, whether they
 teach accounting, politics or&#x2014;as in my case&#x2014;commercial law
 to business and economics students. Creating an open and effective
 relationship with students is a balancing act undertaken by educators
 across the board&#x2014;and no less by my accounting colleagues down the
 hall. In teaching commercial law to accounting students, I was recently
 reminded of the importance and occasional difficulty in maintaining a
 healthy 'two-way' relationship.&#xa0;I trust the following may connect
 with accounting educators and others who are also trying to achieve the
 right balance. 
Journal: Accounting Education 
Pages: 105-107 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280500233086 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280500233086 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:105-107




Template-Type: ReDIF-Article 1.0
Author-Name: Lyn Carson 
Author-X-Name-First: Lyn 
Author-X-Name-Last: Carson 
Title: Art of conversation as an antidote to cultural exclusion 
Abstract:
Journal: Accounting Education 
Pages: 109-112 
Issue: 1 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280600579198 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600579198 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:1:p:109-112




Template-Type: ReDIF-Article 1.0
Author-Name: Nira Danziger 
Author-X-Name-First: Nira 
Author-X-Name-Last: Danziger 
Author-Name: Yoram Eden 
Author-X-Name-First: Yoram 
Author-X-Name-Last: Eden 
Title: Student career aspirations and perceptions: The case of Israeli accounting students 
Abstract:
  The study investigates changes in Israeli accounting students' career
 aspirations during their course of studies, and the relationship between
 these and their perceptions of professional accountancy firms. We employed
 a cross-sectional analysis of students across consecutive educational
 levels from the first year to the end of their formal education. We
 assumed that revealed differences between the accounting student cohorts,
 in terms of their perceptions of professional accountancy firms and their
 career aspirations, could be interpreted as reflecting changes over time
 in students' attitudes. Results from the sample show that accounting
 student' aspirations to pursue a career with a professional accountancy
 firm decline significantly between the first and postgraduate years, while
 their desire to work in the business sector increases. The results show
 the same trend with regard to the student's positive perceptions of the
 above firms as future workplaces. Non-parametric tests demonstrate
 significant relationships between students' career aspirations and their
 perceptions of professional accountancy firms. We suggest that the change
 in students' perceptions and aspirations is a symptom of something similar
 to a 'reality shock', and that it results from the students' exposure to
 the accounting profession. Professional accountancy firms need to
 implement innovative policies to meet the challenge. 
Journal: Accounting Education 
Pages: 113-134 
Issue: 2 
Volume: 15 
Year: 2006 
Keywords: Accounting education, career aspirations, perceptions, students, reality shock, 
X-DOI: 10.1080/06939280600579412 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600579412 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:113-134




Template-Type: ReDIF-Article 1.0
Author-Name: Deborah Leitsch 
Author-X-Name-First: Deborah 
Author-X-Name-Last: Leitsch 
Title: Using dimensions of moral intensity to predict ethical decision-making in accounting 
Abstract:
  Many ethical decisions are based on the intensity of the moral conflict.
 Embezzling large sums of money is seen as more unethical, by most people,
 than stealing a pen or a piece of paper from one's workplace. This study
 examines the importance of the underlying characteristics of moral issues
 and how they directly affect accounting students' ethical decision-making
 process (moral sensitivity, moral judgment and moral intentions). A four
 stage model presented by Rest (1986) and expanded by Jones' (1991) was
 used to measure the moral decision-making process. The study highlights
 the results of a sample of 110 accounting majors in a small business
 college in the USA. The research suggests that moral intensity appeared to
 have two dimensions: &#x201c;perceived corporate concern&#x201d; and
 &#x201c;perceived involvement effect&#x201d;. These dimensions did not
 significantly predict moral sensitivity. However, when they were combined
 with moral sensitivity they did significantly predict the students' moral
 judgment. Likewise, moral judgment and the dimensions of moral intensity
 significantly predicted accounting students' moral intentions. The
 findings presented here extend current understanding of the influence of
 the moral intensity components on the moral decision-making process. The
 results can also be used to enhance ethics coursework and training
 programs in educational and industrial settings. 
Journal: Accounting Education 
Pages: 135-149 
Issue: 2 
Volume: 15 
Year: 2006 
Keywords: Moral intensity, ethics, accounting, business ethics, moral issues, 
X-DOI: 10.1080/06939280600609151 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600609151 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:135-149




Template-Type: ReDIF-Article 1.0
Author-Name: Nia Love 
Author-X-Name-First: Nia 
Author-X-Name-Last: Love 
Author-Name: Nadine Fry 
Author-X-Name-First: Nadine 
Author-X-Name-Last: Fry 
Title: Accounting students' perceptions of a virtual learning environment: Springboard or safety net? 
Abstract:
  This research study elicits students' perceptions of the extent to which
 a Virtual Learning Environment (VLE) supports, or indeed enhances, their
 learning experiences. A phenomenographic research study was conducted
 among first year, undergraduate accounting students at a UK business
 school that adopts the commercially provided VLE, Blackboard. Although the
 aim of using the VLE as a supplementary tool is to add value to the
 broader teaching-learning environment, the findings revealed that students
 perceived tutors to be using the VLE simply as an 'online textbook',
 resulting, at best, in the use of the VLE as a 'safety net'. The findings
 also suggested that taught sessions were perceived as adding little or no
 value to the VLE provision. By providing a clearer understanding of
 students' perceptions, this study enables tutors to review both their
 classroom and online provisions within Entwistle's (2003) conceptual
 framework to facilitate changes that would enrich the teaching-learning
 environment. 
Journal: Accounting Education 
Pages: 151-166 
Issue: 2 
Volume: 15 
Year: 2006 
Keywords: Phenomenography, accounting student perceptions, virtual learning environment, teaching-learning environment, 
X-DOI: 10.1080/06939280600609201 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600609201 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:151-166




Template-Type: ReDIF-Article 1.0
Author-Name: Lin Mei Tan 
Author-X-Name-First: Lin Mei 
Author-X-Name-Last: Tan 
Author-Name: Fawzi Laswad 
Author-X-Name-First: Fawzi 
Author-X-Name-Last: Laswad 
Title: Students' beliefs, attitudes and intentions to major in accounting 
Abstract:
  This study extends the literature that uses the theory of planned
 behaviour in examining the factors that impact on students' intentions to
 major in accounting and non-accounting disciplines. A survey of a sample
 of business students enrolled in an introductory accounting course in a
 New Zealand University was conducted to gather data about their intended
 academic majors, and their beliefs and attitudes towards majoring in
 accounting and non-accounting. The results show that three factors
 (personal, referents, and control) are determinants of students' intention
 to major in accounting or other business disciplines. Further analysis
 revealed that the students' major intentions are influenced by important
 referents' perceptions. In particular, parents appear to have a stronger
 influence on students' intentions to major in accounting. Comparisons of
 differential personal perceptions by accounting and non-accounting majors
 revealed that accounting majors hold positive perceptions of some of the
 qualities of the study of accounting and the accounting profession.
 Significant differences were also found in the control perception between
 accounting and non-accounting major students. 
Journal: Accounting Education 
Pages: 167-187 
Issue: 2 
Volume: 15 
Year: 2006 
Keywords: Accounting major, accounting education, accounting career, accounting profession, 
X-DOI: 10.1080/09639280600787194 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600787194 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:167-187




Template-Type: ReDIF-Article 1.0
Author-Name: Alison Fox 
Author-X-Name-First: Alison 
Author-X-Name-Last: Fox 
Author-Name: Lorna Stevenson 
Author-X-Name-First: Lorna 
Author-X-Name-Last: Stevenson 
Title: Exploring the effectiveness of peer mentoring of accounting and finance students in higher education 
Abstract:
  This article explores the effectiveness of peer mentoring with accounting
 and finance students at the University of Dundee. The motives of such a
 mentoring scheme are to improve the participants' academic performance and
 to develop their transferable skills. In the context of this study, peer
 mentoring comprises third year students (mentors) mentoring first year
 students (mentees). Using a semi-formal tutorial setting and meetings
 during the latter part of the academic year, mentoring groups address
 issues such as academic writing skills, study techniques and examination
 preparation. The effects of mentoring are measured by a comparison of the
 pre- and post-mentoring examination performance of the mentees. In
 addition, focus group interviews are used to gather the opinions of the
 mentees and the mentors as to their impressions about the success of the
 project. The empirical results suggest that mentoring has had a positive
 effect on the academic performance of the mentees. The focus group
 interviews found that both the mentors and the mentees claimed to benefit
 significantly from their involvement in the project. 
Journal: Accounting Education 
Pages: 189-202 
Issue: 2 
Volume: 15 
Year: 2006 
Keywords: Student mentoring, peer-mentoring, experiential learning, constructivism, 
X-DOI: 10.1080/06939280600595145 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600595145 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:189-202




Template-Type: ReDIF-Article 1.0
Author-Name: Donald Wygal 
Author-X-Name-First: Donald 
Author-X-Name-Last: Wygal 
Title: Shared experiences and reflecting on what we teach 
Abstract:
  The ability to share the gains of one's life experiences is often
 restricted in the setting of a professional meeting where the emphasis
 tends to focus on presentations of research findings. The Shared
 Experiences initiative of the Teaching and Curriculum Section of the
 American Accounting Association provides venues in these settings for the
 creation of collegial dialogue, recognizing that senior faculty and
 administrators are a valuable, and perhaps underutilized, resource to its
 members. The Shared Experiences theme in the 2004/2005 academic year,
 Reflecting on What We Teach, provided opportunities for dialogue on ideal
 curricular models and on practical constraints that may affect how and
 what we teach. 
Journal: Accounting Education 
Pages: 205-209 
Issue: 2 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/09639280600787103 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600787103 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:205-209




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Reflections on the scholarship of teaching: A report on the Colloquium on Change in accounting education, 2005 
Abstract:
  The ninth annual meeting in a series entitled Colloquium on Change in
 Accounting Education recently concluded. My attendance at this meeting
 prompted a broader reflection on the scholarship of teaching and the
 purpose of academic conferences. 
Journal: Accounting Education 
Pages: 211-215 
Issue: 2 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/09639280600787111 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600787111 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:211-215




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Alumina plc: A case study of the post-audit of capital investment expenditure 
Abstract:
  The case examines investment expenditures made by a major Australian
 manufacturer involved in the mining of bauxite ore and its refinement into
 alumina. The expenditures, around which the case revolves, are intended to
 increase the efficiency of operations of one West Australian refinery,
 consistent with corporate goals of cost reduction and profit improvement.
 The investment evaluation processes then in place at Alumina plc permitted
 the joint evaluation of multiple projects, even where the relationship
 between the projects might be tenuous. The case details one such
 multi-project investment and facilitates an evaluation of the components
 in a way that suggests that the appraisal process might be flawed, or at
 least sub-optimal. 
Journal: Accounting Education 
Pages: 217-225 
Issue: 2 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280600579487 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600579487 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:217-225




Template-Type: ReDIF-Article 1.0
Author-Name: Nicholas Fessler 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Fessler 
Title: A time to be friends 
Abstract:
Journal: Accounting Education 
Pages: 229-234 
Issue: 2 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280600590096 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600590096 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:229-234




Template-Type: ReDIF-Article 1.0
Author-Name: Peter Thompson 
Author-X-Name-First: Peter 
Author-X-Name-Last: Thompson 
Author-Name: Jon Phillips 
Author-X-Name-First: Jon 
Author-X-Name-Last: Phillips 
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Title: The assessment of applications for special consideration: A conceptual framework 
Abstract:
Journal: Accounting Education 
Pages: 235-238 
Issue: 2 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/06939280600609276 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/06939280600609276 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:235-238




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Title: Guest editorial and conference report 
Abstract:
Journal: Accounting Education 
Pages: 239-241 
Issue: 3 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/09639280600850638 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850638 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:239-241




Template-Type: ReDIF-Article 1.0
Author-Name: John Ferguson 
Author-X-Name-First: John 
Author-X-Name-Last: Ferguson 
Author-Name: David Collison 
Author-X-Name-First: David 
Author-X-Name-Last: Collison 
Author-Name: David Power 
Author-X-Name-First: David 
Author-X-Name-Last: Power 
Author-Name: Lorna Stevenson 
Author-X-Name-First: Lorna 
Author-X-Name-Last: Stevenson 
Title: Accounting textbooks: Exploring the production of a cultural and political artifact 
Abstract:
  This paper explores the production of introductory financial accounting
 textbooks in the UK. Despite being a pervasive pedagogical device (see
 Brown and Guilding, 1993, Accounting Education: an international journal,
 4(2) pp. 211-218), there has been little research carried out which
 examines the role or contents of textbooks in accounting education. This
 is a surprising gap in the literature when one considers the numerous
 concerns that have been expressed regarding the content of accounting
 education, the values which it projects and the type of student which it
 produces. Drawing on contemporary research into textbooks, this paper
 considers accounting textbooks to be 'cultural artifacts' which may
 reflect the cultural, ideological, and political interests of particular
 groups in society. In this regard, introductory financial textbooks have
 the potential to reinforce cultural homogeneity through the advancement of
 shared attitudes. This study is based upon 12 semi-structured interviews
 with both textbook authors and commissioning editors. Results indicate
 that the contents of textbooks are the product of complex social and
 cultural relations. Whilst conflicts and negotiations may characterize the
 production process, the knowledge that is considered most 'legitimate'
 tends to be mandated, either directly or indirectly, by professional
 accounting bodies through course accreditation requirements. Furthermore,
 this knowledge reflects wider cultural issues and assumptions regarding
 the structure of society and of how it should be organized. 
Journal: Accounting Education 
Pages: 243-260 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Textbooks, accreditation, ideology, hegemony, 
X-DOI: 10.1080/09639280600850679 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850679 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:243-260




Template-Type: ReDIF-Article 1.0
Author-Name: Andrea Coulson 
Author-X-Name-First: Andrea 
Author-X-Name-Last: Coulson 
Author-Name: Ian Thomson 
Author-X-Name-First: Ian 
Author-X-Name-Last: Thomson 
Title: Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies 
Abstract:
  This paper documents the dialogic design of an honours level
 undergraduate degree course, Accounting and Sustainability. The course was
 designed as part of our individual commitment, supported by the wider
 department, to introduce elements of dialogic education (Freire, 1970,
 Pedagogy of the Oppressed, London: Penguin) into the accounting curriculum
 and make praxis an integral part of the students' learning experience
 (Thomson and Bebbington, 2004, It doesn't matter what you teach? Critical
 Perspectives on Accounting, 15(4-5), pp. 609-628). The main component of
 the course was a large group collaborative project to produce a shadow
 account (see for example Dey, 2003, Corporate 'silent' and 'shadow' social
 accounting, Social and Environmental Accounting Journal, 23(2), pp. 6-10;
 Gray, 1997, The silent practice of social accounting and corporate social
 reporting in companies, in: S. Zadek et al. (Eds) Building Corporate
 Accountability: Emerging Practices in Social and Ethical Accounting,
 Auditing and Reporting, London: Earthscan) on a major UK company,
 Sainsbury plc. The paper details the range of learning activities,
 delivery mechanisms and assessment processes developed to encourage a more
 dialogic educative experience in this course. Recounting our experiences
 and describing student outcomes may prove useful to others in designing
 courses in this specific subject area or more generally in other
 accounting courses. With this in mind a number of key issues associated
 with moving towards a dialogic approach are presented in the concluding
 section. 
Journal: Accounting Education 
Pages: 261-273 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Dialogic, sustainability, design, assessment, 
X-DOI: 10.1080/09639280600850695 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850695 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:261-273




Template-Type: ReDIF-Article 1.0
Author-Name: Eleni Tourna 
Author-X-Name-First: Eleni 
Author-X-Name-Last: Tourna 
Author-Name: Trevor Hassall 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hassall 
Author-Name: John Joyce 
Author-X-Name-First: John 
Author-X-Name-Last: Joyce 
Title: The professional development of European accounting academics: A proposed theoretical framework for future research 
Abstract:
  Over the last decade there has been a growing interest in the
 professional development of accounting academics and the effectiveness of
 their teaching. There is recognition that this development impacts on the
 primary roles of accounting educators: teaching, research and
 administration. This paper examines the career stories of accounting
 educators from different European countries. The aim is to develop a
 theoretical framework to provide new insights into the process of
 professional development. The comparative analysis of these career
 experiences led to the development of a proposed conceptual framework for
 gaining an understanding of the professional development of accounting
 educators. Drawing on these findings, the paper proposes that an awareness
 of the key-factors and the process of professional development of
 accounting educators may provide a new way of understanding the complex
 relationships among identities, system of beliefs, and behaviours related
 to teaching, research and administration. 
Journal: Accounting Education 
Pages: 275-286 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Accounting educators, professional development, biographical method, 
X-DOI: 10.1080/09639280600850737 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850737 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:275-286




Template-Type: ReDIF-Article 1.0
Author-Name: Philip Cooper 
Author-X-Name-First: Philip 
Author-X-Name-Last: Cooper 
Title: Adapting management accounting knowledge needs to functional and economic change 
Abstract:
  Changes in the function of the management accountant and in the economic
 environment, particularly the shift of economic activity away from
 manufacturing and the internationalisation of education, raise issues of
 the breadth and diversity of knowledge needs for management accounting.
 The impact of these issues is investigated using data on perceived topic
 importance from an international survey of over 1600 members of the
 Chartered Institute of Management Accountants. The substantial importance
 attached to a range of topics from outside the management accounting
 discipline itself, and to more strategic topics from within it, is
 consistent with a developing function for the practitioner associated with
 a broadening set of knowledge needs, since these topics add to rather than
 supplant many traditional core management accounting topics. Variation in
 the importance of topics among economic sectors tends to be specific to
 certain topics, such as costing, although the public sector has
 distinctive priorities. Diversity in knowledge needs is also apparent
 internationally, particularly in terms of those working in developing
 economies, who attach greater importance to many topics in finance and
 financial accounting than others do. 
Journal: Accounting Education 
Pages: 287-300 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Management accounting education, knowledge needs, internationalisation, CIMA, 
X-DOI: 10.1080/09639280600850760 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850760 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:287-300




Template-Type: ReDIF-Article 1.0
Author-Name: Nigel Brown 
Author-X-Name-First: Nigel 
Author-X-Name-Last: Brown 
Title: The development of a questionnaire assessing metacognitive patterns of students majoring in accounting in higher education 
Abstract:
  This paper reports on the process of developing and pilot testing a new
 questionnaire&#x2014;the Metacognitive Pattern Indicator (MPI)&#x2014;to
 identify metacognitive patterns of accounting students. Metacognitive
 patterns are a construct that encompasses meta programmes and other
 theoretical frameworks, the measurement of which can improve metacognition
 of students in higher education. The MPI was completed by a pilot sample
 of 207 accounting and 655 non-accounting students in a UK university.
 Survey-based student evaluation of the MPI indicated that students found
 the questionnaire to be easily accessible, confirming it can be completed
 and the results interpreted without any need for specialist training.
 Follow-up interviews with 15 students indicate that the MPI increased
 metacognitive awareness and improved understanding of factors that impact
 on students' learning. Statistical analysis revealed alpha coefficients
 greater than 0.7 for seven pattern variables and greater than 0.52 for a
 further 13 of the 24 variables, confirming that further research is needed
 to improve reliability. Exploratory factor analysis, based on the more
 reliable scale items, revealed conceptually logical combinations or
 'profiles' of patterns. Some interesting statistically significant (P
 &#x3c; 0.01) differences were identified between metacognitive pattern
 scores of accounting students and other groups of students. 
Journal: Accounting Education 
Pages: 301-323 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Meta programmes, metacognition, self-awareness, questionnaire testing, metacognitive pattern indicator, 
X-DOI: 10.1080/09639280600850810 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850810 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:301-323




Template-Type: ReDIF-Article 1.0
Author-Name: Jon Lyons 
Author-X-Name-First: Jon 
Author-X-Name-Last: Lyons 
Title: An exploration into factors that impact upon the learning of students from non-traditional backgrounds 
Abstract:
  UK higher education institutes (HEIs) have widened participation of
 students from non-traditional backgrounds. These include students who are
 aged over 21, students in paid employment, and those with non-traditional
 qualifications, perhaps from other countries or access courses. This has
 led to a need to explore factors that might impact upon the learning of
 such students. A greater understanding of such factors might better enable
 HEIs to provide all students with opportunities to study accounting. The
 participants in this study are first year students studying accounting at
 a post-1992 UK university, which has a high proportion of students from
 non-traditional backgrounds. A series of interviews with such students and
 the lecturers who teach them explores what engages and what detaches them
 from learning when studying accounting. The study suggests factors, such
 as employment and other commitments away from university and the student's
 relationship with the university, which might impact on how students
 engage in learning. The Note discusses the findings with reference to
 Lucas's (2003, A National Teaching Fellowship Project: Introductory
 accounting: Achieving relevance interest and understanding, available at:
 http://www.uwe.ac.uk/bbs/research/research/ntfs/Jan03.pdf accessed 21
 August 2004) call for research in the area to be more qualitative and Reay
 et al's. (2001) Sociological Research Online, 5(4), consideration of
 Bourdieu's concept of institutional habitus and its influence on HEIs. 
Journal: Accounting Education 
Pages: 325-334 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Widening participation, engagement, habitus, 
X-DOI: 10.1080/09639280600850836 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850836 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:325-334




Template-Type: ReDIF-Article 1.0
Author-Name: Donna Mangion 
Author-X-Name-First: Donna 
Author-X-Name-Last: Mangion 
Title: Undergraduate education in social and environmental accounting in Australian universities 
Abstract:
  Historically, the discipline of accounting has focussed on an
 organization's financial aspects. Incorporating information about
 organizations' social and environmental interactions into the accounting
 function has become a contemporary feature of 21st Century business.
 Consequently, there have been numerous calls from academics and
 practitioners alike for the education of accountants to encompass
 instruction in social and environmental accounting (SEA). In this paper
 the results of an exploratory study into the extent of SEA education in
 Australian universities are presented. The survey employed in this study
 elicited information on the extent of, content of, and influences on SEA
 education in Australian universities. Results of the study, although
 predominantly descriptive in nature, reveal substantial similarities with
 other (western) countries, although the existence of a time-lag is
 apparent. 
Journal: Accounting Education 
Pages: 335-348 
Issue: 3 
Volume: 15 
Year: 2006 
Keywords: Social and environmental accounting, Australia, 
X-DOI: 10.1080/09639280600850844 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850844 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:335-348




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 351-353 
Issue: 4 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/09639280601099755 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601099755 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:351-353




Template-Type: ReDIF-Article 1.0
Author-Name: Serge Evraert 
Author-X-Name-First: Serge 
Author-X-Name-Last: Evraert 
Author-Name: Stephane Trebucq 
Author-X-Name-First: Stephane 
Author-X-Name-Last: Trebucq 
Title: Perceptions of Accounting by Stakeholders and Career Choices: Towards a Renewal? 
Abstract:
Journal: Accounting Education 
Pages: 355-357 
Issue: 4 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/09639280601010992 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601010992 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:355-357




Template-Type: ReDIF-Article 1.0
Author-Name: Shirley Carr 
Author-X-Name-First: Shirley 
Author-X-Name-Last: Carr 
Author-Name: Frances Chua 
Author-X-Name-First: Frances 
Author-X-Name-Last: Chua 
Author-Name: Hector Perera 
Author-X-Name-First: Hector 
Author-X-Name-Last: Perera 
Title: University Accounting Curricula: The Perceptions of an Alumni Group 
Abstract:
  Many of the problems associated with accounting education could be due to
 at least two reasons: inadequate attention given to the design of
 accounting programmes, and the narrow view of stakeholder approach adopted
 in examining education issues. The existing literature mainly focuses on
 students' perception about issues such as teaching quality, alumni
 experience in major accounting firms, and so on. This paper deals with the
 design of accounting programmes, and proposes to ascertain the views of an
 important stakeholder group (i.e. alumni) on this issue. The findings of
 this study give credence to some of the generally held views, e.g. that it
 is no longer appropriate for tertiary education providers to adopt a
 one-size-fits-all approach. However, in some other areas, the findings
 represent a stark contrast to the views on certain issues promulgated by
 the professional bodies in New Zealand and overseas including the USA,
 (for example, the issue of appropriate proportions of accounting, business
 and liberal studies in an accounting programme). Notably, the respondents
 in general placed a low importance on auditing as part of an education
 programme. Further, in terms of the emphases that should be placed in an
 accounting programme, contrary to the endorsement in the literature, 'work
 experience' was not considered as important as other areas of emphasis,
 (e.g. global perspective, local perspective, professionalism and social
 and environmental perspective). 
Journal: Accounting Education 
Pages: 359-376 
Issue: 4 
Volume: 15 
Year: 2006 
Keywords: Alumni, competency, accounting curriculum, stakeholders, accounting programme design, 
X-DOI: 10.1080/09639280601011040 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601011040 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:359-376




Template-Type: ReDIF-Article 1.0
Author-Name: Tracey Mcdowall 
Author-X-Name-First: Tracey 
Author-X-Name-Last: Mcdowall 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Title: The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions 
Abstract:
  This study examines student perceptions of the usefulness of
 Computer-Assisted Learning (CAL) packages in learning accounting concepts
 in terms of the influence on academic performance. Various additional
 factors affecting academic performance [such as gender, prior studies of
 accounting, and computer systems, together with entry background] are
 incorporated in the development of a multiple regression model, together
 with perceptions of CAL. The study uses a sample of 280 second-year
 undergraduate accounting students from an Australian university to test
 the model. In contrast to prior studies (e.g. Lane and Porch, 2002,
 Accounting Education: an international journal, 11(3), pp. 217-233), this
 study showed that positive perceptions of the usefulness of CAL
 significantly influenced performance. Additionally, it was found that
 international students, many of whom enter university at the second year
 level having obtained advanced standing credits, had significantly poorer
 performance than local students. The findings show that gender, prior
 studies of accounting and computing systems were not significant
 influences on academic performance. Overall, the results have implications
 for accounting educators utilising CAL in courses as a means of improving
 students' understanding of accounting concepts and academic performance. 
Journal: Accounting Education 
Pages: 377-389 
Issue: 4 
Volume: 15 
Year: 2006 
Keywords: CAL, entry pathway, gender, academic performance, 
X-DOI: 10.1080/09639280601011065 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601011065 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:377-389




Template-Type: ReDIF-Article 1.0
Author-Name: Satoshi Sugahara 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Sugahara 
Author-Name: Gregory Boland 
Author-X-Name-First: Gregory 
Author-X-Name-Last: Boland 
Title: The Effectiveness of PowerPoint presentations in the Accounting Classroom 
Abstract:
  The purpose of this paper is to provide empirical evidence regarding the
 effectiveness (or not) of using PowerPoint in an accounting classroom. The
 study focuses on the relationship between students' preferences regarding
 PowerPoint and their academic performance in the accounting classroom. The
 study was conducted using the survey method, in which the data was
 collected from a questionnaire administered to 189 undergraduate students
 in a medium-size Japanese university. The results of this study show a
 significant relationship between students' preferences regarding
 PowerPoint media and their academic performance as shown in their
 examination scores. Consequently, it was suggested that incorporating
 multimedia into the accounting classroom does not necessarily provide a
 simple solution to improving the effectiveness of students' learning
 outcomes. 
Journal: Accounting Education 
Pages: 391-403 
Issue: 4 
Volume: 15 
Year: 2006 
Keywords: <i>PowerPoint</i>, computer-assisted learning and teaching, accounting students' perceptions, 
X-DOI: 10.1080/09639280601011099 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601011099 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:391-403




Template-Type: ReDIF-Article 1.0
Author-Name: Satoshi Sugahara 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Sugahara 
Author-Name: Osamu Kurihara 
Author-X-Name-First: Osamu 
Author-X-Name-Last: Kurihara 
Author-Name: Gregory Boland 
Author-X-Name-First: Gregory 
Author-X-Name-Last: Boland 
Title: Japanese Secondary School Teachers' Perceptions of the Accounting Profession 
Abstract:
  The purpose of this paper is to investigate whether perceptions of
 Japanese secondary school educators toward accountants is different from
 those of other professionals such as engineers, attorneys and doctors. The
 accounting profession around the world has been struggling with the 'best
 and brightest' student issue for some time. It is becoming much more
 difficult to attract such students into the accounting profession. The
 seminal paper in this stream of research is Hardin et al. (2000, Advances
 in Accounting, 17, pp. 205-220) based on work done in the USA. This
 current paper replicates the studies of Hardin et al. (2000) and Wells and
 Fieger's (2004, Paper presented at the AFAANZ Conference, Alice Springs)
 studies in the USA and NZ respectively on the perceptions of the
 accounting profession by influential educators using Japanese subjects.
 While findings of counterpart studies suggested secondary school teachers
 have relatively lower opinions of accounting compared to the other three
 professions, our study found the perceptions of accountants by educators
 in Japan was relatively lower than law and medicine, but higher than
 engineering. Our results also suggested that this distinctive feature in
 Japan is partly based on their different perspectives of the certified
 professions. This aspect could contribute to a higher rating of educators'
 perceptions toward accountants relative to engineers. 
Journal: Accounting Education 
Pages: 405-418 
Issue: 4 
Volume: 15 
Year: 2006 
Keywords: Secondary school teachers', perceptions, accounting profession, best and brightest issues, students', career and major choice, 
X-DOI: 10.1080/09639280601011990 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601011990 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:405-418




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Claude Calero 
Author-X-Name-First: Claude 
Author-X-Name-Last: Calero 
Title: Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia 
Abstract:
  In this study, first year commerce students in Australia were surveyed
 about their perceptions of their accounting studies and their perceptions
 of the attributes required of professional accountants. The paper
 specifically addresses the factors important in determining whether first
 year students intend to become accountants. The study uses a logistic
 regression model incorporating demographic and academic factors, as well
 as students' perceptions of the work of accountants, to predict intention
 to become an accountant. The results show that the perception of
 importance of generic skills, intrinsic interest in the discipline area,
 and course satisfaction were significant in determining intention to
 pursue a career as an accountant. As many students formed their judgments
 about the work of accountants from their accounting studies, the findings
 have implications for accounting educators in terms of the enthusiasm and
 motivation required in teaching accounting, as well as curriculum
 development that reflects the skill set required for an increasingly
 sophisticated business environment. 
Journal: Accounting Education 
Pages: 419-438 
Issue: 4 
Volume: 15 
Year: 2006 
Keywords: Perceptions of accounting, gender, intrinsic and extrinsic interest, course satisfaction, 
X-DOI: 10.1080/09639280601011115 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601011115 
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Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:419-438




Template-Type: ReDIF-Article 1.0
Author-Name: Darlene Bay 
Author-X-Name-First: Darlene 
Author-X-Name-Last: Bay 
Author-Name: Kim McKeage 
Author-X-Name-First: Kim 
Author-X-Name-Last: McKeage 
Title: Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment 
Abstract:
  There is a growing recognition among researchers and practitioners that
 the workplace is not the strictly cognitively-managed environment it was
 once assumed to be. Emotions play a large role in organizational life, and
 emotional intelligence (the ability to recognize, use and manage emotions)
 has become a skill that may allow accountants to perform better in a
 variety of areas such as leadership, client relations, and perhaps even
 decision-making. In addition, it is a skill that employers seem to value
 and that may be important to personal development as well. Thus,
 accounting education must attempt to inculcate emotional intelligence in
 its graduates in addition to technical knowledge. This paper investigates
 the level of emotional intelligence of accounting students using the
 MSCEIT, an instrument that measures ability rather than acquired
 competencies. The results show that the level of emotional intelligence of
 the students in the sample could be a concern. There is no evidence that
 one term of traditional accounting education can be expected to provide an
 opportunity for improvement. Thus, attempts to increase the emotional
 intelligence of the students may require targeted educational
 interventions. 
Journal: Accounting Education 
Pages: 439-454 
Issue: 4 
Volume: 15 
Year: 2006 
Keywords: Emotional intelligence, soft skills, accounting students, MSCEIT, 
X-DOI: 10.1080/09639280601011131 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601011131 
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Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:439-454




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: Obituary 
Abstract:
Journal: Accounting Education 
Pages: 459-460 
Issue: 4 
Volume: 15 
Year: 2006 
X-DOI: 10.1080/09639280601088683 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601088683 
File-Format: text/html
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Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:459-460




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 1-1 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601150863 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601150863 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:1-1




Template-Type: ReDIF-Article 1.0
Author-Name: Prem Sikka 
Author-X-Name-First: Prem 
Author-X-Name-Last: Sikka 
Author-Name: Colin Haslam 
Author-X-Name-First: Colin 
Author-X-Name-Last: Haslam 
Author-Name: Orthodoxia Kyriacou 
Author-X-Name-First: Orthodoxia 
Author-X-Name-Last: Kyriacou 
Author-Name: Dila Agrizzi 
Author-X-Name-First: Dila 
Author-X-Name-Last: Agrizzi 
Title: Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence 
Abstract:
  In advancing the 'professionalizing' claims, the UK accountancy bodies
 emphasise that their members have command of practical and theoretical
 education, engage in ethical conduct, serve the public interest and act in
 a socially responsible way. However, such claims are routinely
 problematized by scandals that highlight the highly partisan role of
 accounting and accountants and failures of accounting education. Rather
 than undertaking a radical review of accounting education, the
 professional bodies seek to rebuild confidence in accounting and their
 jurisdictions by (re)affirming that accounting education is or will be
 devoted to producing reflective accountants through educational processes
 focussing on sound education principles, ethics, professional scepticism,
 lifelong learning opportunities, distinguishing between private and public
 interest and serving the public interest. These promises presuppose that
 students on professional accounting courses are exposed to such values. To
 advance the debate, this paper examines a number of financial accounting,
 auditing and management accounting books and finds that, beyond a
 technical and instrumental view of accounting, there is little discussion
 of theories, principles, ethics, public interest, globalization, scandals
 or social responsibility to produce socially reflective accountants. 
Journal: Accounting Education 
Pages: 3-21 
Issue: 1 
Volume: 16 
Year: 2007 
Keywords: Scandals, professional accounting education, ethics, social responsibility, public interest, 
X-DOI: 10.1080/09639280601150921 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601150921 
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:3-21




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Allison 
Author-X-Name-First: Mark 
Author-X-Name-Last: Allison 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 23-26 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601150947 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601150947 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:23-26




Template-Type: ReDIF-Article 1.0
Author-Name: Sonja Gallhofer 
Author-X-Name-First: Sonja 
Author-X-Name-Last: Gallhofer 
Author-Name: Jim Haslam 
Author-X-Name-First: Jim 
Author-X-Name-Last: Haslam 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 27-30 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601150970 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601150970 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:27-30




Template-Type: ReDIF-Article 1.0
Author-Name: David Hatherly 
Author-X-Name-First: David 
Author-X-Name-Last: Hatherly 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 31-34 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151002 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151002 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:31-34




Template-Type: ReDIF-Article 1.0
Author-Name: David M. Hunt 
Author-X-Name-First: David M. 
Author-X-Name-Last: Hunt 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 35-38 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151010 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151010 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:35-38




Template-Type: ReDIF-Article 1.0
Author-Name: Susan Newberry 
Author-X-Name-First: Susan 
Author-X-Name-Last: Newberry 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 39-42 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151028 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151028 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:39-42




Template-Type: ReDIF-Article 1.0
Author-Name: Lee D. Parker 
Author-X-Name-First: Lee D. 
Author-X-Name-Last: Parker 
Title: Professionalisation and UK Accounting Education: Academic and Professional Complicity - A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 43-46 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151044 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151044 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:43-46




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Robb 
Author-X-Name-First: Alan 
Author-X-Name-Last: Robb 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 47-49 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151069 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151069 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:47-49




Template-Type: ReDIF-Article 1.0
Author-Name: Stuart Turley 
Author-X-Name-First: Stuart 
Author-X-Name-Last: Turley 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 51-54 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151077 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151077 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:51-54




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Walsh 
Author-X-Name-First: Michael 
Author-X-Name-Last: Walsh 
Title: A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
Journal: Accounting Education 
Pages: 55-57 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151119 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151119 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:55-57




Template-Type: ReDIF-Article 1.0
Author-Name: Prem Sikka 
Author-X-Name-First: Prem 
Author-X-Name-Last: Sikka 
Author-Name: Colin Haslam 
Author-X-Name-First: Colin 
Author-X-Name-Last: Haslam 
Author-Name: Orthodoxia Kyriacou 
Author-X-Name-First: Orthodoxia 
Author-X-Name-Last: Kyriacou 
Author-Name: Dila Agrizzi 
Author-X-Name-First: Dila 
Author-X-Name-Last: Agrizzi 
Title: A Rejoinder to 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence' 
Abstract:
  In response to the nine Commentaries on our original paper (Sikka et al.,
 this issue), this Rejoinder responds to two themes: the politics of
 professional education, and accounting ethics. We argue that the contents
 of accounting education are shaped by a particular kind of politics, which
 privileges technicist rationality. In addition, we pose some questions
 about the accountancy profession's claims to be advancing ethical conduct
 by briefly focusing upon its own domestic and foreign interventions. 
Journal: Accounting Education 
Pages: 59-64 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601150939 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601150939 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:59-64




Template-Type: ReDIF-Article 1.0
Author-Name: Stuart H. Jones 
Author-X-Name-First: Stuart H. 
Author-X-Name-Last: Jones 
Author-Name: Ronald A. Davidson 
Author-X-Name-First: Ronald A. 
Author-X-Name-Last: Davidson 
Title: Measuring the Problem-Solving Abilities of Accounting and Other Business Students: A Comparison and Evaluation of Three Methods 
Abstract:
  The accounting profession requires accounting graduates to operate in a
 complex and often rapidly changing environment. Consequently, they must
 develop problem-solving skills to enable them to function in situations
 that are unfamiliar or ambiguous. We describe a test of three measures of
 problem-solving ability, including two measures of linguistic performance
 (Idea Density and Grammatical Complexity) and one of cognitive complexity
 (Paragraph Completion Test, PCT), used previously in several accounting
 studies. Subjects were senior undergraduate accounting and business
 students at a large AACSB-accredited Canadian university. Examination
 questions taken from different business courses were categorized as either
 structured or unstructured using the method developed by Shute (1979
 Accounting Students and Abstract Reasoning: An Exploratory Study,
 Sarasota, Florida: American Accounting Association). We confirm that
 students with a high level of cognitive complexity, as measured by the
 PCT, performed at a superior level on unstructured questions, as found in
 previous studies. We find also that Idea Density makes the same
 differentiation, but Grammatical Complexity does not. 
Journal: Accounting Education 
Pages: 65-79 
Issue: 1 
Volume: 16 
Year: 2007 
Keywords: Problem-solving measures, accounting students, 
X-DOI: 10.1080/09639280600826034 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600826034 
File-Format: text/html
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Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:65-79




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Calk 
Author-X-Name-First: Russell 
Author-X-Name-Last: Calk 
Author-Name: Kerry Alt 
Author-X-Name-First: Kerry 
Author-X-Name-Last: Alt 
Author-Name: Sherry K. Mills 
Author-X-Name-First: Sherry K. 
Author-X-Name-Last: Mills 
Author-Name: Richard Oliver 
Author-X-Name-First: Richard 
Author-X-Name-Last: Oliver 
Title: The Effective Delivery of a Streaming Video Course Lecture 
Abstract:
  This study compares the effects of a faculty-read non-interactive
 streaming video lecture to the same lecture read by paid actors on student
 performance and perceptions. The scope of the study is limited to one
 learning objective of the first accounting course. No significant
 differences were found in student performance (n = 46), as measured by
 quiz grades, or student perceptions, as measured by a survey instrument,
 between the lectures read by faculty members and the lectures read by
 actors. These findings have implications for authors of online course
 content because the results suggest that the effectiveness of a
 non-interactive video presentation might not be dependent on the
 presenter. Faculty time might best be spent developing content with paid
 student actors going on-camera for recording the actual presentation. 
Journal: Accounting Education 
Pages: 81-93 
Issue: 1 
Volume: 16 
Year: 2007 
Keywords: Streaming video lecture, online course, 
X-DOI: 10.1080/09639280600843393 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600843393 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:81-93




Template-Type: ReDIF-Article 1.0
Author-Name: Chrisann Palm 
Author-X-Name-First: Chrisann 
Author-X-Name-Last: Palm 
Title: The 'Jim Factor'&#x2014;My Experience as a First-Time Accounting Tutor 
Abstract:
Journal: Accounting Education 
Pages: 97-100 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601088287 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601088287 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:97-100




Template-Type: ReDIF-Article 1.0
Author-Name: Craig Reeder 
Author-X-Name-First: Craig 
Author-X-Name-Last: Reeder 
Title: 'SOX Unravelled', or How a Wacky Professor Got Kids to Learn About a Dull, but Important Topic 
Abstract:
Journal: Accounting Education 
Pages: 101-104 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601151200 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601151200 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:101-104




Template-Type: ReDIF-Article 1.0
Author-Name: Henry Saville 
Author-X-Name-First: Henry 
Author-X-Name-Last: Saville 
Title: International Education Standards for Professional Accountants (IESs) 
Abstract:
  The goal of professional accounting education is to produce competent
 professional accountants capable of making positive contributions over
 their lifetimes to the profession and society in which they work.
 International Education Standards (IESs) establish global benchmarks for
 pre-qualification education and continuing professional development for
 professional accountants. 
Journal: Accounting Education 
Pages: 107-113 
Issue: 1 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280601180829 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601180829 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:107-113




Template-Type: ReDIF-Article 1.0
Author-Name: Paul M. Goldwater 
Author-X-Name-First: Paul M. 
Author-X-Name-Last: Goldwater 
Author-Name: Timothy J. Fogarty 
Author-X-Name-First: Timothy J. 
Author-X-Name-Last: Fogarty 
Title: Protecting the Solution: A 'High-Tech.' Method to Guarantee Individual Effort in Accounting Classes 
Abstract:
  Advocates of the case method in accounting education have provided strong
 arguments in favour of this classroom approach. However, a primary
 objection has been unanswered. Cases generate 'canned' solutions that,
 when passed between students, jeopardize the accountability of individual
 efforts and the educational value of the exercise. Although students have
 leveraged computer technology to exacerbate this problem, academic staff
 generally have not 'fought fire with fire.' This paper shows how computer
 technology, through the use of artificial intelligence, can restore the
 confidence that each student will work his/her own case solution and,
 therefore, will extract the intended educational value from the effort.
 With computer technology made to act intelligently, the case method in
 accounting classes should become more robust as a primary pedagogical
 device. 
Journal: Accounting Education 
Pages: 129-143 
Issue: 2 
Volume: 16 
Year: 2007 
Keywords: Case studies, computer technology, artificial intelligence, 
X-DOI: 10.1080/09639280701234344 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701234344 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:2:p:129-143




Template-Type: ReDIF-Article 1.0
Author-Name: Maria Cadiz Dyball 
Author-X-Name-First: Maria Cadiz 
Author-X-Name-Last: Dyball 
Author-Name: Anna Reid 
Author-X-Name-First: Anna 
Author-X-Name-Last: Reid 
Author-Name: Philip Ross 
Author-X-Name-First: Philip 
Author-X-Name-Last: Ross 
Author-Name: Herbert Schoch 
Author-X-Name-First: Herbert 
Author-X-Name-Last: Schoch 
Title: Evaluating Assessed Group-work in a Second-year Management Accounting Subject 
Abstract:
  This paper discusses the perceptions on the part of a large cohort of
 Sydney-based second year university accounting students of the benefits of
 group-work in developing transferable skills in teamwork, self-management,
 and planning and organising. The Australian accounting profession and
 business employers have identified these skills as lacking in accounting
 graduates. A questionnaire was administered to obtain students'
 perceptions of assessed group-work and the results were compared with
 three other similar studies of smaller cohorts of students. Overall,
 students considered assessed group-work to be a positive experience and a
 vehicle to develop transferable skills. The paper elaborates on elements
 in effective group-work design and students' comments which raise the need
 to integrate and scaffold assessed group-work in the accounting
 curriculum. 
Journal: Accounting Education 
Pages: 145-162 
Issue: 2 
Volume: 16 
Year: 2007 
Keywords: Group work, assessment, students' perceptions, management accounting, 
X-DOI: 10.1080/09639280701234385 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701234385 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:2:p:145-162




Template-Type: ReDIF-Article 1.0
Author-Name: Joan Ballantine 
Author-X-Name-First: Joan 
Author-X-Name-Last: Ballantine 
Author-Name: Patricia Mccourt Larres 
Author-X-Name-First: Patricia Mccourt 
Author-X-Name-Last: Larres 
Title: Final Year Accounting Undergraduates' Attitudes to Group Assessment and the Role of Learning Logs 
Abstract:
  Group assessment now plays a significant role in higher education.
 Existing research has identified a number of benefits that derive from
 group assessment including the development of generic skills and the
 promotion of deeper learning. Despite its importance as a learning tool,
 there has been little research reported in the accounting literature,
 which has examined accounting students' attitudes towards the use of group
 assessment. This paper attempts to address this deficiency by exploring
 students' attitudes to the use of group assessment, in terms of group
 dynamics and generic skills development, in a cooperative learning
 environment within a final year undergraduate accounting module. In
 addition, the study analyses students' attitudes to maintaining a journal
 or learning log, which recorded the group's experience of completing the
 group assessment. Specifically, the study considers whether students'
 attitudes differ according to academic ability and it proffers
 explanations for the findings. 
Journal: Accounting Education 
Pages: 163-183 
Issue: 2 
Volume: 16 
Year: 2007 
Keywords: Group assessment, cooperative learning, learning log, academic ability, students', attitudes, 
X-DOI: 10.1080/09639280701234419 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701234419 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:2:p:163-183




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Morag Matson 
Author-X-Name-First: Morag 
Author-X-Name-Last: Matson 
Title: Group Assessment at Final Degree Level: An Evaluation 
Abstract:
  There is a growing awareness among educators that it is important to
 provide a skills-based education as well as one based on academic
 achievements. This was articulated in the UK by the Quality Assurance
 Agency for Higher Education (QAA, 2000), in its Subject Benchmarking
 Statement for Accounting (Gloucester: QAAHE). Within the heading
 'cognitive abilities and non-subject specific skills', there is a
 requirement for students to demonstrate abilities and skills in group
 working (p. 2). In order to capture these key capabilities, curriculum
 development must focus on utilising appropriate pedagogic techniques,
 which enhance learning and develop appropriate interpersonal skills.
 However, universities need to assess these desirable skills otherwise; a
 'backwash effect' will stifle innovation. Whilst group assessment has the
 potential to increase assessment validity, by bringing into the assessment
 framework skills and competencies, which are more closely related to
 real-life situations than traditional examinations and essays, appropriate
 moderation such as peer assessment needs to take place to achieve fairness
 and objectivity; otherwise the assessment exercise may marginalize
 reliability. This paper evaluates the introduction of a group assessment
 project into the final year of an Accounting and Finance degree.
 Performance data was collected for each student, which facilitated a
 comparative analysis on both examination and coursework results. Data was
 also collected from the students by way of questionnaires and a standard
 module evaluation form. This data provided information on how the groups
 and the peer assessment operated, together with the students' perceptions
 of the fairness of the exercise. The paper concludes with recommendations
 for practice. 
Journal: Accounting Education 
Pages: 185-206 
Issue: 2 
Volume: 16 
Year: 2007 
Keywords: Group working, peer assessment, group assessment, 
X-DOI: 10.1080/09639280701234609 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701234609 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:2:p:185-206




Template-Type: ReDIF-Article 1.0
Author-Name: Deborah F. Beard 
Author-X-Name-First: Deborah F. 
Author-X-Name-Last: Beard 
Title: Assessment of Internship Experiences and Accounting Core Competencies 
Abstract:
  This article presents examples of assessment tools created as part of an
 internship program that have been integrated into program assessment.
 Although these tools represent only part of the multiple assessment
 activities and measures used in the assessment process for accounting
 majors at Southeast Missouri State University (SEMO), these tools comprise
 an important component of that process and provide data not easily
 obtained through other means. The interaction and evaluations that occur
 among students, practitioners, and faculty during and at completion of the
 internship can be invaluable in measuring outcomes of the internship
 program and the professional competencies required for entry into the
 accounting profession. In addition to the on-site internship experience
 that must involve a relevant professional experience, student interns at
 SEMO must maintain a diary/journal of activities and of the learning which
 they believe is occurring; send bi-weekly e-mails to the on-campus
 coordinator concerning activities and progress; undertake a
 self-assessment survey, compose a written paper concerning the internship
 experience and the profession, and make an oral presentation to students,
 faculty, and others interested in the internship experience. Employing
 supervisors also complete evaluations/surveys. Information gathered from
 the use of these tools has provided important insights from the
 perspective of the student intern and the external internship supervisor.
 That feedback has been available for use in promoting and improving the
 internship program as well as the overall program for accounting majors.
 By sharing the tools used in evaluating the internship experience,
 students' learning, and satisfaction with the internship program, the
 author wishes to acknowledge how the assessment of internship experiences
 and students' performance can provide valuable data for analysis,
 discussion, and possible action. The tools shared in this article can be
 adapted by faculty at other institutions to focus on the mission, goals,
 and objectives of their programs and could be integrated with the AICPA
 Core Competency Framework for Entry into the Accounting Profession, core
 competency models designed by other international, professional
 organizations, and assessment activities for accreditation. 
Journal: Accounting Education 
Pages: 207-220 
Issue: 2 
Volume: 16 
Year: 2007 
Keywords: Assessment, internships, assessment tools, experiential learning, 
X-DOI: 10.1080/09639280701234625 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701234625 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:2:p:207-220




Template-Type: ReDIF-Article 1.0
Author-Name: M. R. Mathews 
Author-X-Name-First: M. R. 
Author-X-Name-Last: Mathews 
Title: Publish or Perish: Is this Really a Viable Set of Options? 
Abstract:
  This paper examines publishing patterns amongst Australian accounting
 academics over the period 1999-2003. The number of potential publications
 is estimated by reference to the existing academic staff, their status and
 qualifications. An estimate of 400 potential publications per year was
 calculated. This was compared with the actual output of the best-known
 Australian based accounting journals over the period 1999-2003, calculated
 at about 60 articles per year. Clearly, a sudden increase in output to the
 level that ought to be taking place would place a strain on the system.
 One possible method of recognising publishable research output, regardless
 of space available for the work to be published, would be for an
 independent 'panel of referees' to award the status of 'worthy of
 publication in a learned journal' to research output in order to assist
 the academic staff in gaining appropriate recognition and reward, avoiding
 the simple dichotomy that currently faces many academics to publish or to
 perish, making an on-line publication after review by a national body of
 referees an alternative journal publication. 
Journal: Accounting Education 
Pages: 225-240 
Issue: 3 
Volume: 16 
Year: 2007 
Keywords: Publication, academic careers, journals, refereeing, 
X-DOI: 10.1080/09639280701430017 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430017 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:225-240




Template-Type: ReDIF-Article 1.0
Author-Name: Dennis M. Bline 
Author-X-Name-First: Dennis M. 
Author-X-Name-Last: Bline 
Title: A Commentary on 'Publish or Perish: Is this Really a Viable Set of Options?' 
Abstract:
Journal: Accounting Education 
Pages: 241-244 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430041 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430041 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:241-244




Template-Type: ReDIF-Article 1.0
Author-Name: Russell J. Craig 
Author-X-Name-First: Russell J. 
Author-X-Name-Last: Craig 
Title: Towards an Ethos of Advancing Knowledge: A Commentary on 'Publish or Perish: Is this Really a Viable Set of Options?' 
Abstract:
Journal: Accounting Education 
Pages: 245-249 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430058 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430058 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:245-249




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Hussey 
Author-X-Name-First: Roger 
Author-X-Name-Last: Hussey 
Title: The Pretence of Publishing: A Beneficial Conspiracy for Academics 
Abstract:
  Publishing activity as a measure of academic performance is a fertile
 research area and, frequently, leads to suggestions as to how such
 activity can be increased or receive greater recognition. This Commentary
 argues that the available evidence reveals that the majority of academics
 do not engage successfully and consistently in publishing. It is in the
 interests of policy-makers, administrators and academics, however, to
 maintain the illusion of its importance and prevalence. This serves both
 to promote the status and rewards of academics and it avoids the necessity
 of deciding how they should spend their time and how this should be
 measured and rewarded. 
Journal: Accounting Education 
Pages: 251-254 
Issue: 3 
Volume: 16 
Year: 2007 
Keywords: Publications, academic careers, journals, refereeing, 
X-DOI: 10.1080/09639280701430132 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430132 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:251-254




Template-Type: ReDIF-Article 1.0
Author-Name: E. Kent St Pierre 
Author-X-Name-First: E. Kent St 
Author-X-Name-Last: Pierre 
Title: A Commentary on 'Publish or Perish: Is this Really a Viable Set of Options?' 
Abstract:
Journal: Accounting Education 
Pages: 255-257 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430181 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430181 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:255-257




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Publish or Perish?&#x2014;A Solution in Search of a Problem 
Abstract:
Journal: Accounting Education 
Pages: 259-261 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430215 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430215 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:259-261




Template-Type: ReDIF-Article 1.0
Author-Name: Lesley Stainbank 
Author-X-Name-First: Lesley 
Author-X-Name-Last: Stainbank 
Title: A Commentary on 'Publish or Perish: Is this Really a Viable Set of Options?' 
Abstract:
Journal: Accounting Education 
Pages: 263-266 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430256 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430256 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:263-266




Template-Type: ReDIF-Article 1.0
Author-Name: Murray Wells 
Author-X-Name-First: Murray 
Author-X-Name-Last: Wells 
Title: Publish or Perish&#x2014;an Extension 
Abstract:
Journal: Accounting Education 
Pages: 267-268 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430264 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430264 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:267-268




Template-Type: ReDIF-Article 1.0
Author-Name: M. R. Mathews 
Author-X-Name-First: M. R. 
Author-X-Name-Last: Mathews 
Title: A Rejoinder to the Commentaries on 'Publish or Perish: Is this Really a Viable Set of Options?' 
Abstract:
Journal: Accounting Education 
Pages: 269-272 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701430280 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430280 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:269-272




Template-Type: ReDIF-Article 1.0
Author-Name: Jon Simon 
Author-X-Name-First: Jon 
Author-X-Name-Last: Simon 
Title: Concept Mapping in a Financial Accounting Theory Course 
Abstract:
  This paper assesses the usefulness of concept mapping (an educational
 learning, assessment, and curriculum development technique developed by
 Novak, widely used in the natural sciences) within an accounting education
 context. It shows how an accounting-based concept map can be constructed
 by students and educators to provide a visual, conceptually transparent
 graphical representation of an individual's understanding of a particular
 knowledge domain. The method is firmly routed in Ausubel's theory of
 meaningful learning and its emphasis upon the hierarchical structure of
 concepts is particularly relevant to accounting. While concept mapping has
 been used extensively in many (particularly science) disciplines, it has
 received relatively little attention within accounting education. The
 paper's contribution is to extend its application within an accounting
 education context by focusing upon how concept mapping can enhance
 students' learning by evaluating student-prepared concept maps, showing
 how concept mapping can be used at different levels within a course (i.e.
 curriculum, topic and activity) and reporting feedback of its use with two
 cohorts of students, within a financial accounting theory component. The
 use of educator-prepared concept maps, with concepts omitted, proved
 popular as tutorial quiz exercises and increased the quantity and quality
 of participation. However, students were less willing to construct their
 own concept maps and engage in meaningful learning. While most students
 were able to build upon aspects of their prior knowledge, stronger
 students used a greater range of concepts, a richer set of linkages and
 more examples than weaker students did. Concept maps were useful in
 diagnosing students' and instructors' misconceptions. Many students found
 concept mapping relatively easy to use, provided a better understanding of
 complex issues, liked the visual representation and holistic view, and so
 supported their learning. However, educators need to become proficient in
 constructing maps and using appropriate software, not make the maps too
 complex, provide students with some initial training in the technique and
 consider the fit between using the techniques as a learning tool and as an
 assessment tool. While no significant differences were found in the
 usefulness of the method for students of different ages and gender, Asian
 students generally found the method to be more useful than did UK
 students. 
Journal: Accounting Education 
Pages: 273-308 
Issue: 3 
Volume: 16 
Year: 2007 
Keywords: Concept mapping, financial accounting theory, meaningful learning, hierarchical, linkages, misconceptions, 
X-DOI: 10.1080/09639280701430306 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701430306 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:273-308




Template-Type: ReDIF-Article 1.0
Author-Name: Sean Mccartney 
Author-X-Name-First: Sean 
Author-X-Name-Last: Mccartney 
Title: Professor Reva Berman Brown (1939-2007) - A Tribute 
Abstract:
Journal: Accounting Education 
Pages: 309-310 
Issue: 3 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701580019 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701580019 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:3:p:309-310




Template-Type: ReDIF-Article 1.0
Author-Name: Melvin Berg 
Author-X-Name-First: Melvin 
Author-X-Name-Last: Berg 
Title: Continuing Professional Development - The IFAC Position 
Abstract:
Journal: Accounting Education 
Pages: 319-327 
Issue: 4 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701646430 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646430 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:319-327




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Author-Name: Joav Rav On 
Author-X-Name-First: Joav Rav 
Author-X-Name-Last: On 
Title: Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities 
Abstract:
  This study examined the main fields of employment as well as attitudes
 toward continuing professional development (CPD) and preferred employment
 of recent Australian accounting graduates. Responses from 310 accounting
 graduates provide revealing information for professional accounting
 bodies, academics and the accounting profession. It is apparent that
 accounting graduates are focused on CPD and have greater ambition than the
 current industry structure appears to be able to accommodate. The study
 included analysis of graduates' CPD intentions along with the disparity
 between respondents' expected and ideal sectors of employment, thus
 providing further insights into graduates' employment destinations. The
 results of the study unearthed concerns about the employment satisfaction
 of many graduates if their ambitions cannot be realistically fulfilled.
 Coupled with the very strong trend of accounting graduates shifting away
 from public practice, the ramifications of this research may be timely and
 relevant for the accounting profession in the new millennium. In
 particular, the research should be of interest to professional accounting
 bodies, academics and prospective employers in terms of graduates'
 perceptions of the need for postgraduate studies and preference for
 specific professional accounting qualifications as a feature of CPD. 
Journal: Accounting Education 
Pages: 329-343 
Issue: 4 
Volume: 16 
Year: 2007 
Keywords: Accounting graduate, career path, accounting profession, continuing professional development, postgraduate study, 
X-DOI: 10.1080/09639280701646471 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646471 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:329-343




Template-Type: ReDIF-Article 1.0
Author-Name: Dann Fisher 
Author-X-Name-First: Dann 
Author-X-Name-Last: Fisher 
Author-Name: Diane Swanson 
Author-X-Name-First: Diane 
Author-X-Name-Last: Swanson 
Author-Name: Jaime Schmidt 
Author-X-Name-First: Jaime 
Author-X-Name-Last: Schmidt 
Title: Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action 
Abstract:
  The accounting profession in the USA has experienced a crisis of
 legitimacy in the aftermath of a barrage of business scandals. Recent
 legislation has forced reforms reinforcing the need for additional ethics
 education. At the same time, the external pressure on university
 accounting degree programs has been to maintain the status quo of
 inadequate ethics in the curriculum, even while ethics courses in state
 CPE programs have grown dramatically. This creates a problem of bad
 pedagogy in that these new CPE ethics courses, focused on rote delivery of
 professional codes of conduct, are not grounded in conceptual frameworks
 which should be provided by university accounting programs. This state of
 affairs is circular in that it perpetuates inadequate ethics education for
 the profession. We propose that this deficiency be remedied by the
 requirement of a stand-alone ethics course delivered early in the
 accounting curriculum as a foundation for other degree requirements and
 subsequent CPE courses. The first step in this direction should be the
 creation of a White Paper that recommends specific content for such a
 course. 
Journal: Accounting Education 
Pages: 345-363 
Issue: 4 
Volume: 16 
Year: 2007 
Keywords: Accounting curriculum, accounting ethics education, business ethics, business schools, CPD/CPE, professionalism, 
X-DOI: 10.1080/09639280701646521 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646521 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:345-363




Template-Type: ReDIF-Article 1.0
Author-Name: Susan Wessels 
Author-X-Name-First: Susan 
Author-X-Name-Last: Wessels 
Title: Accountants' Perceptions of the Effectiveness of Mandatory Continuing Professional Education 
Abstract:
  All states in the USA have adopted mandatory continuing professional
 education (CPE) for accountants. This paper examines whether accountants
 perceive the mandatory CPE program in North Carolina to be effective.
 While there may be disagreement about what makes a program effective, if
 the participants do not view the program as being effective, they are less
 likely to actively participate in the program (for example, by not
 choosing challenging courses or by not fully paying attention in class). A
 survey of 1,957 North Carolina Certified Public Accountants showed that
 mandatory CPE was effective for most practitioners but that there were
 many barriers that prevented it from being fully effective. By reducing
 these barriers, the CPE program could be made even more effective. 
Journal: Accounting Education 
Pages: 365-378 
Issue: 4 
Volume: 16 
Year: 2007 
Keywords: Continuing professional education, CPE effectiveness, 
X-DOI: 10.1080/09639280701646539 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646539 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:365-378




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Author-Name: Nicholas Paisey 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Paisey 
Author-Name: Heather Tarbert 
Author-X-Name-First: Heather 
Author-X-Name-Last: Tarbert 
Title: Continuing Professional Development Activities of UK Accountants in Public Practice 
Abstract:
  Continuing professional development (CPD) is the educational and
 developmental work and learning that professionals undertake after they
 have qualified as members of their professional body. International
 Education Standard (IES 7), issued by the International Federation of
 Accountants (IFAC) in May 2004, called on all professional accountants to
 develop and maintain competence that is relevant and appropriate for their
 work and their professional responsibilities. In order to comply with IES
 7, ACCA and ICAEW implemented new policies for CPD effective from 1
 January 2005, and CIMA and ICAS from 1 January 2006. Prior to these
 changes, CPD, which had originally been regarded purely as implicit within
 a professional accountant's ethical responsibilities, had come to be more
 regulated following legislative changes in the late 1980s. This is the
 first academic study to investigate the actual CPD activities of
 accountants in public practice in the UK. The questionnaire survey
 revealed that approximately 80% of members in public practice of ACCA,
 CIMA, ICAEW and ICAS engaged in levels of CPD that complied with the
 guidance in place before the new rules were introduced in 2005/06. The
 most frequently reported CPD activities were technical reading and course
 attendance. ACCA members have a broadly similar requirement under the new
 ACCA CPD policy. Most ACCA members in practice would continue to comply
 with the new policy requirements if their level of participation in CPD
 activities remains unchanged. However, up to 20% of such accountants are
 likely not to be compliant unless their participation increases. CIMA,
 ICAEW and ICAS have adopted a new approach to CPD based on outputs rather
 than inputs. These new requirements are also discussed. 
Journal: Accounting Education 
Pages: 379-403 
Issue: 4 
Volume: 16 
Year: 2007 
Keywords: Continuing professional development, accountancy profession, IES 7, ACCA, CIMA, ICAEW, ICAS, 
X-DOI: 10.1080/09639280701646554 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646554 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:379-403




Template-Type: ReDIF-Article 1.0
Author-Name: Mary Zajkowski 
Author-X-Name-First: Mary 
Author-X-Name-Last: Zajkowski 
Author-Name: Vivienne Sampson 
Author-X-Name-First: Vivienne 
Author-X-Name-Last: Sampson 
Author-Name: David Davis 
Author-X-Name-First: David 
Author-X-Name-Last: Davis 
Title: Continuing Professional Development: Perceptions from New Zealand and Australian Accounting Academics 
Abstract:
  This paper investigates the largely unexplored topic of accounting
 academics' perceptions of, and participation in, continuing professional
 development (CPD). A survey was conducted on academics in degree-teaching
 institutions in New Zealand and Australia. Results from 66 respondents
 indicate that accounting academics believe that assessing CPD needs is a
 personal responsibility and is integral to being an academic. The main
 methods of undertaking CPD are a combination of conferences, research and
 higher education. Other methods include reading accounting education
 literature, seminars and research methods courses. CPD was undertaken to
 maintain professional competency and credibility of qualifications, with
 outcomes being new technical accounting knowledge and teaching skills.
 Most CPD benefited respondents' teaching practices to some extent. While
 most institutions did not require CPD, the majority of institutions paid
 for their staff to participate. 
Journal: Accounting Education 
Pages: 405-420 
Issue: 4 
Volume: 16 
Year: 2007 
Keywords: Continuing professional development, academic, accounting profession, New Zealand, Australia, 
X-DOI: 10.1080/09639280701646588 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646588 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:405-420




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Friedman 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Friedman 
Author-Name: Susannah Woodhead 
Author-X-Name-First: Susannah 
Author-X-Name-Last: Woodhead 
Title: Approaches to CPD Measurement Research Project 
Abstract:
Journal: Accounting Education 
Pages: 431-432 
Issue: 4 
Volume: 16 
Year: 2007 
X-DOI: 10.1080/09639280701646646 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646646 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:431-432




Template-Type: ReDIF-Article 1.0
Author-Name: Marc Wouters 
Author-X-Name-First: Marc 
Author-X-Name-Last: Wouters 
Title: The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning? 
Abstract:
  This paper discuss the structure of teaching broad introductory courses
 in accounting and finance. I propose making cash flows the central theme
 in such a course: take investment appraisal as the starting point, which
 demonstrates the need for financing, which creates the need to report
 regarding separate periods (thereby creating the need for non-cash flow
 elements such as revenues, capitalization, depreciation, and provisions)
 and subsequently zooming-in on the sources of profit and loss. The
 sequence of topics in accounting textbooks is investigated, as a proxy for
 how introductory courses are taught. Results show that the proposed order
 would be very unusual, because investment appraisal is typically one of
 the final chapters. 
Journal: Accounting Education 
Pages: 3-14 
Issue: 1 
Volume: 17 
Year: 2008 
Keywords: Cash flows, introductory accounting, survey of textbooks, 
X-DOI: 10.1080/09639280701838615 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701838615 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:3-14




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Abraham 
Author-X-Name-First: Anne 
Author-X-Name-Last: Abraham 
Title: A Commentary on 'The Order of Teaching Accounting Topics-Why do Most Textbooks End with the Beginning?' 
Abstract:
Journal: Accounting Education 
Pages: 15-18 
Issue: 1 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701838631 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701838631 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:15-18




Template-Type: ReDIF-Article 1.0
Author-Name: Al Bhimani 
Author-X-Name-First: Al 
Author-X-Name-Last: Bhimani 
Title: A Commentary on 'The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?' 
Abstract:
Journal: Accounting Education 
Pages: 19-20 
Issue: 1 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701838656 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701838656 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:19-20




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Christensen 
Author-X-Name-First: Mark 
Author-X-Name-Last: Christensen 
Title: An External, Antipodean Commentary on the Order of Accounting Topics 
Abstract:
Journal: Accounting Education 
Pages: 21-26 
Issue: 1 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701838672 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701838672 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:21-26




Template-Type: ReDIF-Article 1.0
Author-Name: Catherine Gowthorpe 
Author-X-Name-First: Catherine 
Author-X-Name-Last: Gowthorpe 
Title: A Commentary on 'The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?' 
Abstract:
Journal: Accounting Education 
Pages: 27-29 
Issue: 1 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701839084 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701839084 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:27-29




Template-Type: ReDIF-Article 1.0
Author-Name: Eric Noreen 
Author-X-Name-First: Eric 
Author-X-Name-Last: Noreen 
Title: A Commentary on 'The Order of Teaching Accounting Topics-Why do Most Textbooks End with the Beginning?' 
Abstract:
Journal: Accounting Education 
Pages: 31-31 
Issue: 1 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701839118 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701839118 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:31-31




Template-Type: ReDIF-Article 1.0
Author-Name: Marc Wouters 
Author-X-Name-First: Marc 
Author-X-Name-Last: Wouters 
Title: A Rejoinder to Commentaries on 'The Order of Teaching Accounting Topics-Why Do Most Textbooks End with the Beginning?' 
Abstract:
Journal: Accounting Education 
Pages: 33-39 
Issue: 1 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701839126 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701839126 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:33-39




Template-Type: ReDIF-Article 1.0
Author-Name: Gloria Mcvay 
Author-X-Name-First: Gloria 
Author-X-Name-Last: Mcvay 
Author-Name: Pamela Murphy 
Author-X-Name-First: Pamela 
Author-X-Name-Last: Murphy 
Author-Name: Sung Wook Yoon 
Author-X-Name-First: Sung Wook 
Author-X-Name-Last: Yoon 
Title: Good Practices in Accounting Education: Classroom Configuration and Technological Tools for Enhancing the Learning Environment 
Abstract:
  This article explores how classroom configuration and instructional
 technologies (IT) can be used to leverage good practices in accounting
 education and improve core competencies of undergraduate students. The
 Seven Principles for Good Practice in Undergraduate Education, (Chickering
 and Gamson 1987, AAHE Bulletin, 39(7), pp. 3-7.) and the AICPA core
 competencies provide a framework to rethink educational practices in
 accounting and to evaluate the benefits of classroom configuration and IT
 within accounting curricula and pedagogy. Benefits of the enhanced
 classroom design and IT were assessed through a three-part student survey
 conducted at the end of semester coursework. Overall, students reported
 that classroom configuration and technology leverage certain of the Seven
 Principles of Good Practice in Higher Education, such as 'cooperation
 among students' and 'respect for diverse talents and ways of learning,'
 and enhance the development of core competencies identified for accounting
 education, including communication skills, decision-making skills, and
 social and teamwork skills. 
Journal: Accounting Education 
Pages: 41-63 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Instructional technology, seven principles for good practice in undergraduate education, classroom configuration, AICPA core competencies, 
X-DOI: 10.1080/09639280600843369 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600843369 
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Handle: RePEc:taf:accted:v:17:y:2007:i:1:p:41-63




Template-Type: ReDIF-Article 1.0
Author-Name: Elaine Evans 
Author-X-Name-First: Elaine 
Author-X-Name-Last: Evans 
Title: The Australian Society of Accountants' Attempt to Introduce a Qualifying Examination in the Early 1970s: a Case of Form Over Substance 
Abstract:
  This paper adds to an historical understanding of the relation between
 professional practice and higher education by tracing the Australian
 Society of Accountant's (ASA) struggle to establish a qualifying
 examination as part of a new programme of professional accounting
 education in Australia. In 1970, when the ASA introduced a qualifying
 examination, which it had developed for candidates commencing their
 accounting courses in 1967, the higher education institutions protested
 against this action because it required graduates to sit for an
 examination which they claimed re-ran material already examined in their
 curricula. They argued that the ASA's proposal imposed on candidates an
 examination which was grounded neither in accounting practice nor in a
 common core of accounting knowledge which related to that practice: the
 form of the examination had taken many years to devise but it lacked
 substance. Then, in 1976, another type of qualifying examination was
 introduced. This programme of study emphasised practical applications of
 accounting and minimised formal academic procedures. It suffered the same
 fate as its predecessor. The resistance of the higher education
 institutions to the former and graduates to the latter assured the failure
 of the ASA's proposals because, at this point, the ASA lacked any
 strategies to ensure their cooperation. 
Journal: Accounting Education 
Pages: 65-81 
Issue: 1 
Volume: 17 
Year: 2008 
Keywords: Professional accounting education, accounting knowledge and skill, accounting profession, professional orientation, 
X-DOI: 10.1080/09639280701760926 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701760926 
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Handle: RePEc:taf:accted:v:17:y:2008:i:1:p:65-81




Template-Type: ReDIF-Article 1.0
Author-Name: Shaun Jackson 
Author-X-Name-First: Shaun 
Author-X-Name-Last: Jackson 
Author-Name: David Durkee 
Author-X-Name-First: David 
Author-X-Name-Last: Durkee 
Title: Incorporating Information Literacy into the Accounting Curriculum 
Abstract:
  This article illustrates the relevance of information literacy concepts
 to accounting students, and describes the collaborative approach used by
 librarians and accounting faculty at Weber State University (WSU) to
 incorporate information literacy into the accounting curriculum. A case
 study of an introductory international accounting course is used to
 exemplify how WSU's information literacy competency framework is
 incorporated. The results of this approach are discussed. 
Journal: Accounting Education 
Pages: 83-97 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Information literacy, accounting students, accounting education, 
X-DOI: 10.1080/09639280601026063 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601026063 
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Handle: RePEc:taf:accted:v:17:y:2007:i:1:p:83-97




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Introduction to AE Editorial Essays 
Abstract:
Journal: Accounting Education 
Pages: 101-101 
Issue: 2 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280802196178 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802196178 
File-Format: text/html
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:101-101




Template-Type: ReDIF-Article 1.0
Author-Name: Kate Wynn-Williams 
Author-X-Name-First: Kate 
Author-X-Name-Last: Wynn-Williams 
Author-Name: Rosalind Whiting 
Author-X-Name-First: Rosalind 
Author-X-Name-Last: Whiting 
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Title: The Influence of Business Case Studies on Learning Styles: An Empirical Investigation 
Abstract:
  The use of business case studies has been promoted frequently as a method
 for providing realistic learning scenarios and for developing accounting
 graduates who are active and independent learners. This article extends a
 recent study into the use of case studies (Adler et al. 2004, Accounting
 Education: an international journal, 13(2), 213-229). In the light of
 evidence that indicated that exposure alone to business case studies did
 not lead to balanced learning styles, the researchers replicated the study
 a year later, with two changes. The survey was administered at a later
 point in the particular accounting course, and the course itself occurred
 later in the academic year. This gave the opportunity to test for a longer
 treatment time, with students who had more experience of university study.
 The results of the second survey confirm and extend those of the first,
 namely, that a lack of active involvement in cases results in less
 balanced learning styles. Further, even when students have experienced the
 benefits of active participation, the suspension of such involvement also
 leads to an erosion of learning style balance. That is, not only is it
 important to consider how case involvement occurs, it is also necessary to
 maintain business case activity. The result of non-involvement is a
 stronger tendency to acquire information from theoretical bases rather
 than from concrete experience. The fact that the present survey occurred
 later in the management accounting programme had no discernible effect on
 the results. 
Journal: Accounting Education 
Pages: 113-128 
Issue: 2 
Volume: 17 
Year: 2008 
Keywords: Case studies, learning styles, learning style inventory, repeated studies, active learning, 
X-DOI: 10.1080/09639280601026030 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601026030 
File-Format: text/html
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:113-128




Template-Type: ReDIF-Article 1.0
Author-Name: Angus Duff 
Author-X-Name-First: Angus 
Author-X-Name-Last: Duff 
Author-Name: Alisdair Dobie 
Author-X-Name-First: Alisdair 
Author-X-Name-Last: Dobie 
Author-Name: Xin Guo 
Author-X-Name-First: Xin 
Author-X-Name-Last: Guo 
Title: The Influence of Business Case Studies and Learning Styles in an Accounting Course: A Comment 
Abstract:
  Given the continuing interest concerning both the use of case studies and
 learning styles in accounting education, the recent papers by Adler, R.,
 Whiting, R.H. and Wynn-Williams, K. (2004), and Wynn-Williams, K.,
 Whiting, R.H. and Adler, A. (2008) in this journal are to be welcomed.
 They both present evidence of their use of business case studies (BCS) in
 an intermediate-level accounting course in a New Zealand university,
 measuring students' learning styles before and after the BCS intervention.
 Both studies fail to report any statistically significant changes in
 learning styles on two of those years, and reports that learning styles
 have a bearing upon performance. The papers present an interesting and
 topical account of the use of BCS in an accounting course over an extended
 period. However, in our view their applied use of learning styles and the
 Learning Styles Inventory II (LSI-1985) in this context is
 methodologically questionable. This comment indicates how future research
 might build on their exploratory work. Issues of concern include the
 literature base, the psychometric properties of scores produced by the
 LSI-1985, and analysis and disclosure of results. 
Journal: Accounting Education 
Pages: 129-144 
Issue: 2 
Volume: 17 
Year: 2008 
Keywords: Learning styles, approaches to learning, LSI-1985, psychometric measurement, 
X-DOI: 10.1080/09639280701788729 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701788729 
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:129-144




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Author-Name: Rosalind Whiting 
Author-X-Name-First: Rosalind 
Author-X-Name-Last: Whiting 
Author-Name: Kate Wynn-Williams 
Author-X-Name-First: Kate 
Author-X-Name-Last: Wynn-Williams 
Title: On Approaches to Learning versus Learning Styles: A Reply to Duff et al.'s Comment 
Abstract:
  The Comment of Duff, Dobie and Guo (forthcoming) offers variable
 usefulness. At its best, Duff et al.'s Comment makes an earnest attempt to
 promote dialogue and debate. For example, their Comment offers new ways to
 reconceptualize our two papers, and further offers challenges to how the
 research was motivated and executed. As such, their Comment provides
 glimpses of the healthy polemics that characterized the accounting
 discipline during the 1960s and 1970s. We are, therefore, most
 appreciative of how Duff et al. have attempted to rediscover the art of
 the polemical argument, and are furthermore grateful that they have chosen
 to include us in their attempt. What we find regrettable about the Comment
 of Duff et al. is the frequently misinformed bases from which it operates.
 This problem could have been partially remedied had the authors accepted
 our offer to provide them with a copy of the research instrument and data.
 Reminiscent of Plato's The Allegory of the Cave, instead of observing
 first hand and writing about the objects themselves, Duff et al. have
 chosen to observe the objects' shadows and write on these. The ultimate
 consequence is that we, as the replying authors, and it is also the case
 that this journals' readers, have regrettably been denied the chance to
 hear, reflect on, and respond to a more informed, more fully grounded
 argument. In this Reply, we will respond to the various concerns and
 challenges raised in the Comment of Duff et al. Mindful of the premium
 placed on journal space, our Reply aims for directness and succinctness.
 We do, however, offer all interested readers the opportunity to receive a
 copy of our research instrument and data to verify the comments we make
 here and/or to verify, replicate, and/or extend the research findings and
 conclusions we present in our other two papers (Adler, Whiting and
 Wynn-Williams, 2004; Wynn-Williams, Whiting and Adler, forthcoming). 
Journal: Accounting Education 
Pages: 145-149 
Issue: 2 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701788687 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701788687 
File-Format: text/html
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:145-149




Template-Type: ReDIF-Article 1.0
Author-Name: John Edward Beck 
Author-X-Name-First: John 
Author-X-Name-Last: Edward Beck 
Author-Name: Hendrik Halim 
Author-X-Name-First: Hendrik 
Author-X-Name-Last: Halim 
Title: Undergraduate Internships in Accounting: What and How do Singapore Interns Learn from Experience? 
Abstract:
  This paper reports on an exploratory study to elicit the impact of
 internships on accounting students: what interns had learnt; the process
 by which they learnt; the effect of what had been learnt on their
 expectations of the accounting profession; and their choice of a future
 career. The methodology involved qualitative data, with quantitative
 analysis and testing of hypothesis. The sample was 250 accounting students
 in Singapore who have completed eight weeks of internship. Interns
 reported a number of significant learning outcomes of which the most
 significant were personal and interpersonal skills. Of lesser importance
 were technical skills. Learning by reflection was the key to supporting
 these outcomes. The student believed that what they had learnt would
 support their future professional development, that the internship had
 prepared them for their first job and that it helped them to choose their
 career. The framework of Goleman's (1995) theory of Emotional Intelligence
 (New York: Bantam Books) was used to explain the results. 
Journal: Accounting Education 
Pages: 151-172 
Issue: 2 
Volume: 17 
Year: 2008 
Keywords: Internships, career determination, internships, experiential learning, reflective learning, emotional intelligence, Singapore, 
X-DOI: 10.1080/09639280701220277 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701220277 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:151-172




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Milner 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Milner 
Author-Name: Wan Ying Hill 
Author-X-Name-First: Wan 
Author-X-Name-Last: Ying Hill 
Title: Support for Graphicacy: A Review of Textbooks Available to Accounting Students 
Abstract:
  This Teaching Note reports on the support available in textbooks for
 graphicacy that will help students understand the complexities of
 graphical displays. Graphical displays play a significant role in
 financial reporting, and studies have found evidence of measurement
 distortion and selection bias. To understand the complexities of graphical
 displays, students need a sound understanding of graphicacy and support
 from the textbooks available to them to develop that understanding. The
 Teaching Note reports on a survey that examined the textbooks available to
 students attending two Scottish universities. The support of critical
 graphicacy skills was examined in conjunction with textbook
 characteristics. The survey, which was not restricted to textbooks
 designated as required reading, examined the textbooks for content on data
 measurement and graphical displays. The findings highlight a lack of
 support for graphicacy in the textbooks selected. The study concludes that
 accounting educators need to scrutinize more closely the selection of
 textbooks and calls for more extensive research into textbooks as a
 pedagogic tool. 
Journal: Accounting Education 
Pages: 173-185 
Issue: 2 
Volume: 17 
Year: 2008 
Keywords: Textbooks, accounting education, graphical displays, graphicacy, 
X-DOI: 10.1080/09639280701612150 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701612150 
File-Format: text/html
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:173-185




Template-Type: ReDIF-Article 1.0
Author-Name: Indra Abeysekera 
Author-X-Name-First: Indra 
Author-X-Name-Last: Abeysekera 
Title: Preferred Learning Methods: A Comparison between International and Domestic Accounting Students 
Abstract:
  This study provides a comparison between the preferred learning modes
 (traditional, interactive, group case-based lectures) of international and
 domestic students undertaking a new undergraduate accounting topic at an
 Australian university. A Likert-scale survey questionnaire was used to
 determine the differences and similarities between the two groups. When
 the results are analysed using the Hofstede model of societal cultural
 dimensions, they indicate significant differences between the two groups
 of students with regard to their preferences for formal versus interactive
 and group case-based lectures. The paper provides a discussion of the
 implications of these findings for teaching methods, assessment and
 curriculum development. 
Journal: Accounting Education 
Pages: 187-198 
Issue: 2 
Volume: 17 
Year: 2008 
Keywords: Australia, culture, international students, learning, 
X-DOI: 10.1080/09639280701220236 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701220236 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:187-198




Template-Type: ReDIF-Article 1.0
Author-Name: Nicholas Fessler 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: Fessler 
Title: A 'Modern' Professor in 'Postmodern' Land: Adventures Teaching Accounting 
Abstract:
Journal: Accounting Education 
Pages: 201-204 
Issue: 2 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280701577387 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701577387 
File-Format: text/html
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:201-204




Template-Type: ReDIF-Article 1.0
Author-Name: Ilias Basioudis 
Author-X-Name-First: Ilias 
Author-X-Name-Last: Basioudis 
Title: The Introduction of 'Surprise Tests' in Teaching Accounting 
Abstract:
Journal: Accounting Education 
Pages: 205-208 
Issue: 2 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280601167537 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601167537 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:205-208




Template-Type: ReDIF-Article 1.0
Author-Name: Joseph Kastantin 
Author-X-Name-First: Joseph 
Author-X-Name-Last: Kastantin 
Author-Name: Milorad Novicevic 
Author-X-Name-First: Milorad 
Author-X-Name-Last: Novicevic 
Title: Teaching the Choir: Challenges of a Learner-Centred Simulation 
Abstract:
Journal: Accounting Education 
Pages: 209-212 
Issue: 2 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280601167529 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280601167529 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:209-212




Template-Type: ReDIF-Article 1.0
Author-Name: Frances Kennedy 
Author-X-Name-First: Frances 
Author-X-Name-Last: Kennedy 
Author-Name: Richard Dull 
Author-X-Name-First: Richard 
Author-X-Name-Last: Dull 
Title: Transferable Team Skills for Accounting Students 
Abstract:
  Accounting educators are incorporating student teams in the classroom as
 a response to employers' demands that employees be able to work
 collaboratively. Although there are many studies in the accounting
 literature that explore factors (e.g. size, incentives) affecting student
 team performance, few address skills development for team members. This
 paper examines students' exposure to specific meeting management
 techniques (e.g. agendas, surveys, action plans). Findings indicate that
 students in accounting classes are frequently lacking in exposure or
 specific training in organizational and analysis techniques that can help
 teams succeed. These findings suggest that instructors may positively
 influence student performance and skill development by integrating
 appropriate techniques in team assignments. Examples of assignments in
 management accounting, tax, information systems, auditing, and financial
 reporting are provided. 
Journal: Accounting Education 
Pages: 213-224 
Issue: 2 
Volume: 17 
Year: 2008 
Keywords: Student teams, meeting skills, 
X-DOI: 10.1080/09639280600826166 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600826166 
File-Format: text/html
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Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:213-224




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: British Accounting Association's Special Interest Group On Accounting Education Annual Prize 2007 
Abstract:
Journal: Accounting Education 
Pages: 225-225 
Issue: 2 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280802196269 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802196269 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:2:p:225-225




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Introduction to AE Editorial Essays 
Abstract:
Journal: Accounting Education 
Pages: 227-227 
Issue: 3 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280802369981 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802369981 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:227-227




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: AE EDITORIAL ESSAY: Time Tight, Learning Unattainable 
Abstract:
Journal: Accounting Education 
Pages: 229-231 
Issue: 3 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280802369999 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802369999 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:229-231




Template-Type: ReDIF-Article 1.0
Author-Name: Grant Samkin 
Author-X-Name-First: Grant 
Author-X-Name-Last: Samkin 
Author-Name: Graham Francis 
Author-X-Name-First: Graham 
Author-X-Name-Last: Francis 
Title: Introducing a Learning Portfolio in an Undergraduate Financial Accounting Course 
Abstract:
  This paper evaluates changes made to the internal assessment component of
 a third year financial accounting course at a university in New Zealand. A
 learning portfolio was designed to supplement existing coursework. The aim
 was to engender in students a deep rather than a surface approach to
 learning. As a record of the students' learning, the learning portfolio
 was an attempt to produce an innovative development in the assessment of
 what was a traditionally taught financial accounting course. Within their
 learning portfolios, students were required to complete a number of tasks,
 each aimed at improving critical thinking skills and creativity. Students
 were also required to maintain a personal or reflective section aimed at
 personalising and deepening the quality of their learning. 
Journal: Accounting Education 
Pages: 233-271 
Issue: 3 
Volume: 17 
Year: 2008 
Keywords: Assessment, classroom assessment techniques, critical and creative thinking, deep approach to learning, learning portfolio, meta-cognition, reflection, 
X-DOI: 10.1080/09639280701577460 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701577460 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:233-271




Template-Type: ReDIF-Article 1.0
Author-Name: Sue McGowan 
Author-X-Name-First: Sue 
Author-X-Name-Last: McGowan 
Author-Name: Margaret Lightbody 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Lightbody 
Title: Enhancing Students' Understanding of Plagiarism within a Discipline Context 
Abstract:
  Widespread concern in the academic literature and the general media
 indicate that universities face an ongoing problem with student plagiarism
 in assessments. This paper describes and evaluates a unique assignment
 developed to provide second year accounting students with an understanding
 of plagiarism within the direct context of their study discipline. The
 assignment required students to undertake two key tasks: first, to
 identify and correct deliberate instances of plagiarism in a pre-prepared
 essay on an accounting topic; and second, to prepare their own correctly
 referenced short essay answer to a question on the same accounting
 subject. Detailed feedback from student evaluation questionnaires for two
 years indicated that students perceived that the assignment had
 successfully enhanced their understanding of plagiarism and, at the same
 time, formed an effective way for them to learn about a relevant
 accounting issue. 
Journal: Accounting Education 
Pages: 273-290 
Issue: 3 
Volume: 17 
Year: 2008 
Keywords: Plagiarism, assessment, 
X-DOI: 10.1080/09639280701612168 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701612168 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:273-290




Template-Type: ReDIF-Article 1.0
Author-Name: Indrarini Laksmana 
Author-X-Name-First: Indrarini 
Author-X-Name-Last: Laksmana 
Author-Name: Wendy Tietz 
Author-X-Name-First: Wendy 
Author-X-Name-Last: Tietz 
Title: Temporal, Cross-sectional, and Time-lag Analyses of Managerial and Cost Accounting Textbooks 
Abstract:
  In this paper, we evaluate the temporal, cross-sectional and time-lag
 analysis for topical content in managerial and cost accounting textbooks.
 Our temporal analyses of Garrison's managerial accounting and Horngren's
 cost accounting textbooks revealed that significant topical changes did
 occur over time in both textbooks. Our time-lag analysis, however,
 revealed that the average time for a new topic to appear in a textbook was
 more than two publishing cycles (i.e. eight years), indicating a 'wait and
 see' attitude on the part of the authors and/or publishers about whether
 that topic would turn out to be a fad. Finally, our cross-sectional
 analysis shows that the topical coverage of several best-selling textbooks
 is very similar. Most of the textbooks reflect a common body of knowledge.
 Textbooks with shorter publishing periods, however, are more likely to
 incorporate unique topics that are not covered by most other texts,
 thereby differentiating their content and building their market niche. 
Journal: Accounting Education 
Pages: 291-312 
Issue: 3 
Volume: 17 
Year: 2008 
Keywords: Accounting, textbooks, managerial accounting, cost accounting, education, publishers, 
X-DOI: 10.1080/09639280701788745 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701788745 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:291-312




Template-Type: ReDIF-Article 1.0
Author-Name: Clement Chen 
Author-X-Name-First: Clement 
Author-X-Name-Last: Chen 
Author-Name: Keith Jones 
Author-X-Name-First: Keith 
Author-X-Name-Last: Jones 
Author-Name: D. David Mcintyre 
Author-X-Name-First: D. David 
Author-X-Name-Last: Mcintyre 
Title: Analyzing the Factors Relevant to Students' Estimations of the Benefits and Costs of Pursuing an Accounting Career 
Abstract:
  Business students were surveyed at a large university in the
 south-eastern USA to assess their perceptions of the benefits and costs of
 becoming an accounting practitioner. The current paper examines the extent
 to which these perceptions are related to whether students took accounting
 in secondary school and, if they had such exposure, the quality of their
 experience. Then, we examine whether perceptions differ at relatively
 early and late stages of a student's academic progress. Finally, we
 examine these benefit and cost perceptions in relation to the quality of
 students' experiences in the first university accounting course. The
 results indicate that experience in the first university accounting course
 is differentially associated with benefits and cost perceptions, and the
 nature of the association depends upon whether students took accounting in
 secondary school. Perceptions also differ between students at early and
 late stages of their respective academic programs, and accounting vs.
 non-accounting majors. 
Journal: Accounting Education 
Pages: 313-326 
Issue: 3 
Volume: 17 
Year: 2008 
Keywords: Accounting majors, benefits and costs, accounting careers, 
X-DOI: 10.1080/09639280701788703 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701788703 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:313-326




Template-Type: ReDIF-Article 1.0
Author-Name: Daryl Guffey 
Author-X-Name-First: Daryl 
Author-X-Name-Last: Guffey 
Author-Name: Mark Mccartney 
Author-X-Name-First: Mark 
Author-X-Name-Last: Mccartney 
Title: The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting 
Abstract:
  In this study, we investigate the impact of an ethical decision-making
 construct, the 'perceived importance of an ethical issue' (PIE) for
 accounting students in an academic setting. One objective was to test the
 measure of this construct for generalizability in gauging ethical
 decision- making. The other objective was to draw inferences on the PIE
 construct for pedagogical purposes. Using tests of validity, the measure
 reasonably captured the 'perceived importance of an ethical issue'
 construct. In addition, the PIE construct was significantly related to
 both ethical judgment and behavioural intention. Implications for
 accounting educators and ethics training in business are discussed. 
Journal: Accounting Education 
Pages: 327-348 
Issue: 3 
Volume: 17 
Year: 2008 
Keywords: Ethics, decision-making, perceived importance, 
X-DOI: 10.1080/09639280701272666 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701272666 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:327-348




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Title: Teaching Resources in Accounting and Finance 
Abstract:
Journal: Accounting Education 
Pages: 355-357 
Issue: 4 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280802436558 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436558 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:355-357




Template-Type: ReDIF-Article 1.0
Author-Name: Anthony Bowrin 
Author-X-Name-First: Anthony 
Author-X-Name-Last: Bowrin 
Title: Petroleum Services Enterprises Limited (PSEL): A Case in Financial Reporting and Analysis 
Abstract:
  The case requires that students use their understanding of procedures for
 preparing cash flow statements and conducting financial and credit
 analyses to evaluate a request for financing by a small, family-owned
 company. Students are guided to an appreciation of the types of securities
 and covenants that may be required by a financial institution and the
 dangers of excessive drawings from business resources. The case has been
 used on eight occasions, by three different instructors, in the Financial
 Accounting course of the MBA programme offered by the University of the
 West Indies. It is used in the Financial Statements Preparation and
 Financial Statements Analysis modules of this course. The classes range in
 size from 40 to 65 students. The case is based on an actual financing
 request by an energy-based company to its principal bankers and it
 incorporates the major players involved in the real-world situation. 
Journal: Accounting Education 
Pages: 359-368 
Issue: 4 
Volume: 17 
Year: 2008 
Keywords: Financial reporting, financial analysis, credit evaluation, small business, 
X-DOI: 10.1080/09639280802436582 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436582 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:359-368




Template-Type: ReDIF-Article 1.0
Author-Name: Anthony Bowrin 
Author-X-Name-First: Anthony 
Author-X-Name-Last: Bowrin 
Title: Petroleum Services Enterprises Limited (PSEL): A Case in Financial Reporting and Analysis 
Abstract:
Journal: Accounting Education 
Pages: 369-384 
Issue: 4 
Volume: 17 
Year: 2008 
X-DOI: 10.1080/09639280802436608 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436608 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:369-384




Template-Type: ReDIF-Article 1.0
Author-Name: J. Gregory Bushong 
Author-X-Name-First: J. Gregory 
Author-X-Name-Last: Bushong 
Author-Name: John Talbott 
Author-X-Name-First: John 
Author-X-Name-Last: Talbott 
Author-Name: David Cornell 
Author-X-Name-First: David 
Author-X-Name-Last: Cornell 
Title: Instructional Case&#x2014;Activity-based Costing Incorporating both Activity and Product Costing 
Abstract:
  In recent years, accounting educators have responded to pressure from
 various stakeholders to improve the skills of accounting graduates. The
 skills demanded by these constituencies are consistent and include
 analytical thinking, problem-solving, and communication skills. The
 purpose of this paper is to describe our approach to addressing these
 issues in our undergraduate cost/managerial accounting classes by
 supplementing textbooks with an activity-based costing (ABC) case. The
 case is unstructured and students are required to prepare both first and
 second stage allocations, interpret the information, and suggest how
 management can use the information. An unstructured problem is an ideal
 setting for activity-based costing because of the difficulties in its
 implementation. In particular, this case illustrates one of the
 difficulties encountered in implementing ABC, which occurs when companies
 collect costs in the general ledger in the traditional functional manner
 instead of by major production activity. 
Journal: Accounting Education 
Pages: 385-403 
Issue: 4 
Volume: 17 
Year: 2008 
Keywords: Activity-based cost, instructional case, management accounting, 
X-DOI: 10.1080/09639280802436632 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436632 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:385-403




Template-Type: ReDIF-Article 1.0
Author-Name: Barry Cooper 
Author-X-Name-First: Barry 
Author-X-Name-Last: Cooper 
Author-Name: Philomena Leung 
Author-X-Name-First: Philomena 
Author-X-Name-Last: Leung 
Author-Name: Steven Dellaportas 
Author-X-Name-First: Steven 
Author-X-Name-Last: Dellaportas 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Grace Wong 
Author-X-Name-First: Grace 
Author-X-Name-Last: Wong 
Title: Ethics Education for Accounting Students&#x2014;a Toolkit Approach 
Abstract:
  In 2006, the International Accounting Education Standards Board (IAESB),
 an independent standard-setting board of the International Federation of
 Accountants (IFAC) released an information paper entitled Approaches to
 the Development and Maintenance of Professional Values, Ethics and
 Attitudes in Accounting Education Programs. The information paper stems
 from a global research project on ethics education in the accounting
 profession. The paper is designed to stimulate discussion and debate on
 the subject of ethics education and includes the provision of an Ethics
 Education Toolkit to encourage and assist accounting educators and member
 bodies of IFAC to implement ethics education programmes. Through a review
 of the literature, this paper considers why we should teach ethics, the
 types of ethics interventions that have been undertaken and the issues in
 teaching ethics to accountancy students. The paper then describes in
 detail the Ethics Education Toolkit and provides some evidence on the
 positive reaction of a group of students who are taught ethics, based on
 the principles and practice included in the toolkit. 
Journal: Accounting Education 
Pages: 405-430 
Issue: 4 
Volume: 17 
Year: 2008 
Keywords: Accounting education, teaching ethics, ethics interventions, IFAC, ethics education framework, toolkit, 
X-DOI: 10.1080/09639280802436681 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436681 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:405-430




Template-Type: ReDIF-Article 1.0
Author-Name: Bea Chiang 
Author-X-Name-First: Bea 
Author-X-Name-Last: Chiang 
Title: Integrating a Service-learning Project into Management Accounting Coursework&#x2014;A Sharing of Implementation Experience and Lessons Learned 
Abstract:
  'Service-learning' is a pedagogical technique that supplements formal
 classroom education with real life experiences. An educator may integrate
 work projects from actual business settings into a course to help students
 learn and practice concepts from assignments and discussions while
 bridging accounting concepts and real life. The purpose of this paper is
 to explain the experience of incorporating service-learning projects into
 management accounting classes and to share insights learned from the
 implementation processes. Specifically, this paper describes two examples
 of the type of service-learning projects that can be integrated into a
 management accounting class; class responses to these projects; feedback
 from the community agencies involved in the projects; and finally, the
 possible constraints of such projects - with suggestions for overcoming
 such constraints. 
Journal: Accounting Education 
Pages: 431-445 
Issue: 4 
Volume: 17 
Year: 2008 
Keywords: Service learning, accounting education, management accounting, community research project, project implementation, 
X-DOI: 10.1080/09639280802436657 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436657 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:431-445




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Tracey McDowall 
Author-X-Name-First: Tracey 
Author-X-Name-Last: McDowall 
Title: Peer Mentoring in an Accounting Setting: A Case Study of Mentor Skill Development 
Abstract:
  This paper provides the background to the adoption of a peer mentoring
 program including the preparation of mentors and the classroom role of
 mentors. The paper also includes a discussion of alternative models of
 peer mentoring and an examination of factors to be considered in adopting
 mentoring as a teaching and learning resource. Using a case study of
 third-year undergraduate accounting students who were employed to mentor
 fellow students in a second-year accounting unit at an Australian
 university, the paper examines peer mentoring as a classroom resource in
 the teaching of accounting concepts. The study includes an evaluation of
 the perceptions of generic skill development by peer mentors illustrating
 how mentoring can be a reciprocal process, in that the mentor's skills can
 be enhanced while fulfilling a supporting role to junior students. The
 programme evaluation also demonstrated that accounting educators could
 contribute to the development of students' generic skills outside the
 traditional classroom setting. 
Journal: Accounting Education 
Pages: 447-462 
Issue: 4 
Volume: 17 
Year: 2008 
Keywords: Peer mentoring, generic skills, teaching resource, computer-assisted learning, 
X-DOI: 10.1080/09639280802436756 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436756 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:447-462




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Show Me the Money: Academic Research as Currency 
Abstract:
Journal: Accounting Education 
Pages: 3-6 
Issue: 1 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280802554418 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802554418 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:3-6




Template-Type: ReDIF-Article 1.0
Author-Name: Gregory Stoner 
Author-X-Name-First: Gregory 
Author-X-Name-Last: Stoner 
Title: Accounting Students' IT Application Skills over a 10-year Period 
Abstract:
  This paper reports on the changing nature of a range of information
 technology (IT) application skills that students declare on entering an
 accounting degree over the period from 1996 to 2006. Accounting educators
 need to be aware of the IT skills students bring with them to university
 because of the implications this has for learning and teaching within the
 discipline and the importance of both general and specific IT skills
 within the practice and craft of accounting. Additionally, IT skills
 constitute a significant element within the portfolio of employability
 skills that are increasingly demanded by employers and emphasized within
 the overall Higher Education (HE) agenda. The analysis of students'
 reported IT application skills on entry to university, across a range of
 the most relevant areas of IT use in accounting, suggest that their skills
 have continued to improve over time. However, there are significant
 differential patterns of change through the years and within cohorts. The
 paper addresses the generalizability of these findings and discusses the
 implications of these factors for accounting educators, including the
 importance of recognising the differences that are potentially masked by
 the general increase in skills; the need for further research into the
 changing nature, and implications, of the gender gap in entrants' IT
 application skills; and the low levels of entrants' spreadsheet and
 database skills that are a cause for concern. 
Journal: Accounting Education 
Pages: 7-31 
Issue: 1 
Volume: 18 
Year: 2009 
Keywords: Education, information technology (IT), computer applications, skills, computer literacy, gender/sex, 
X-DOI: 10.1080/09639280802532224 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802532224 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:7-31




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Sathe 
Author-X-Name-First: Richard 
Author-X-Name-Last: Sathe 
Title: Using the Cohort Model in Accounting Education 
Abstract:
  This article documents a case study of a cohort-based MBA program with an
 accounting concentration at a university in the USA. This ethnographic
 study used interviews, observations, and document review to examine the
 students' experiences. Data were analyzed via grounded theory techniques.
 Results indicate that the cohort program provided students with knowledge
 about important socially learned dimensions of the accounting profession.
 The interpersonal and group-work skills needed in the accounting workplace
 are developed in a cohort program. However, the cohort model's cooperative
 agenda could not eliminate individualistic, competitive tendencies.
 Finally, students found that their cohort experiences prepared them to
 handle certain informal facets of the accounting workplace (for example,
 office politics, grapevines, and cliques). 
Journal: Accounting Education 
Pages: 33-49 
Issue: 1 
Volume: 18 
Year: 2009 
Keywords: Cohort model, curricula, teaching methods, 
X-DOI: 10.1080/09639280802008506 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802008506 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:33-49




Template-Type: ReDIF-Article 1.0
Author-Name: Yilmaz Guney 
Author-X-Name-First: Yilmaz 
Author-X-Name-Last: Guney 
Title: Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules 
Abstract:
  The objective of this study is to explore cross-sectionally the potential
 determinants of academic performance in undergraduate accounting modules
 for non-accounting degree students. The econometric model used in this
 study employs both student-oriented endogenous factors (e.g. age, gender)
 as well as student-exogenous factors (e.g. quality of teaching,
 examination structure). The univariate and multi-variate analyses indicate
 that both factors play a significant role in determining students'
 performance. The findings based on the implications of endogenous factors
 could provide some recommendations about university student admissions and
 budgeting policies, whilst those based on the implications of exogenous
 factors could help review students' assessment and academic staff
 recruitment policies, as well as the quality of teaching. 
Journal: Accounting Education 
Pages: 51-73 
Issue: 1 
Volume: 18 
Year: 2009 
Keywords: Performance, exogenous factors, factor analysis, non-specialist, undergraduate accounting, 
X-DOI: 10.1080/09639280701740142 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701740142 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:51-73




Template-Type: ReDIF-Article 1.0
Author-Name: Breda Sweeney 
Author-X-Name-First: Breda 
Author-X-Name-Last: Sweeney 
Author-Name: Fiona Costello 
Author-X-Name-First: Fiona 
Author-X-Name-Last: Costello 
Title: Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students 
Abstract:
  Ethical decision-making is theorised to consist of four stages:
 identification of an ethical dilemma, ethical judgement, ethical
 intentions and ethical actions. The moral intensity of the situation has
 been found to influence the ethical decision-making process. Using a
 survey consisting of four scenarios, this study examined the relationship
 between perceived moral intensity and the first three stages of the
 ethical decision-making process for undergraduate accounting and other
 business students. Findings showed that the nature of the ethical dilemma
 in the scenarios impacted on perceived moral intensity and the ethical
 decision-making process. Moral intensity was found to be multi-dimensional
 in the study and the social consensus component of moral intensity
 demonstrated the strongest relationship with the ethical decision-making
 process. Differences were found between accounting and non-accounting
 students, though gender was not found to be significant. Implications of
 the findings and areas for future research are discussed in the paper. 
Journal: Accounting Education 
Pages: 75-97 
Issue: 1 
Volume: 18 
Year: 2009 
Keywords: Ethical decision-making, moral intensity, moral issues, ethics education, 
X-DOI: 10.1080/09639280802009454 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802009454 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:75-97




Template-Type: ReDIF-Article 1.0
Author-Name: Donald Wygal 
Author-X-Name-First: Donald 
Author-X-Name-Last: Wygal 
Title: Building Community: The Conference on Teaching and Learning in Accounting 
Abstract:
Journal: Accounting Education 
Pages: 99-101 
Issue: 1 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280802673655 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802673655 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:99-101




Template-Type: ReDIF-Article 1.0
Author-Name: Yiota Pastra 
Author-X-Name-First: Yiota 
Author-X-Name-Last: Pastra 
Title: The Rules of the Game: Teaching MBA Students 
Abstract:
Journal: Accounting Education 
Pages: 105-108 
Issue: 1 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280802532059 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802532059 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:105-108




Template-Type: ReDIF-Article 1.0
Author-Name: Dawn Massey 
Author-X-Name-First: Dawn 
Author-X-Name-Last: Massey 
Author-Name: Joan Van Hise 
Author-X-Name-First: Joan 
Author-X-Name-Last: Van Hise 
Title: You Want me to Teach What? 
Abstract:
Journal: Accounting Education 
Pages: 109-112 
Issue: 1 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280802568012 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802568012 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:109-112




Template-Type: ReDIF-Article 1.0
Author-Name: Catriona Paisey 
Author-X-Name-First: Catriona 
Author-X-Name-Last: Paisey 
Title: Teaching Resources in Accounting and Finance 
Abstract:
Journal: Accounting Education 
Pages: 115-116 
Issue: 2 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280902834017 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902834017 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:115-116




Template-Type: ReDIF-Article 1.0
Author-Name: George Joseph 
Author-X-Name-First: George 
Author-X-Name-Last: Joseph 
Title: Mapping, Measurement and Alignment of Strategy using the Balanced Scorecard: The Tata Steel Case 
Abstract:
  This management accounting case provides insights into the emergence of
 global firms from emerging economies that have effectively adapted modern
 management accounting tools in strategy implementation. It is based on
 real-life situations and was developed using information from interviews
 and access to the firm's internal processes, journal articles, and other
 publicly available information. It is suitable for use in second level
 courses in management accounting or on MBA programs. It provides insight
 into the use of the balanced scorecard, in particular the strategy map and
 measurement. 
Journal: Accounting Education 
Pages: 117-130 
Issue: 2 
Volume: 18 
Year: 2009 
Keywords: Case study, management accounting, balanced scorecard, 
X-DOI: 10.1080/09639280802436731 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436731 
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:117-130




Template-Type: ReDIF-Article 1.0
Author-Name: George Joseph 
Author-X-Name-First: George 
Author-X-Name-Last: Joseph 
Title: Accompanying Teaching Notes 
Abstract:
Journal: Accounting Education 
Pages: 131-157 
Issue: 2 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280802436749 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436749 
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:131-157




Template-Type: ReDIF-Article 1.0
Author-Name: Stefanie Tate 
Author-X-Name-First: Stefanie 
Author-X-Name-Last: Tate 
Author-Name: Barbara Murray Grein 
Author-X-Name-First: Barbara Murray 
Author-X-Name-Last: Grein 
Title: That's the Way the Cookie Crumbles: An Attribute Sampling Application 
Abstract:
  There have been numerous calls to increase active student participation
 in the undergraduate accounting learning process to better enable
 graduates to use creative problem-solving skills. We have designed an
 active and instructor-based learning activity on the audit sampling
 process that allows variation in the level of professor-led versus
 student-led learning. In the activity, students are presented with a
 bakery that wants to provide its customers with independent verification
 that each of its chocolate chip cookies have at least seven chocolate
 chips. Students develop and implement an attribute sampling plan to test
 management's assertion. By planning, performing, and evaluating a sampling
 procedure, students learn how attribute sampling can be used in an
 attestation engagement, the steps in sampling, sampling terminology, and
 potential pitfalls in the use of sampling. Feedback from students
 consistently rated the activity to be worthwhile and effective. 
Journal: Accounting Education 
Pages: 159-181 
Issue: 2 
Volume: 18 
Year: 2009 
Keywords: Active learning, problem-based learning, sampling, 
X-DOI: 10.1080/09639280802436939 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436939 
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:159-181




Template-Type: ReDIF-Article 1.0
Author-Name: Laurie Webb 
Author-X-Name-First: Laurie 
Author-X-Name-Last: Webb 
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Author-Name: Brendan O'Connell 
Author-X-Name-First: Brendan 
Author-X-Name-Last: O'Connell 
Title: A Programme to Expose Students to Senior Executives in the World of Accounting: An Innovative Learning Method 
Abstract:
  This paper deals with one well-tested means of providing inspiration
 through a carefully planned International Study Tour (IST) that has, at
 its core, site visits to world class global organisations. During these
 visits, students are addressed by senior personnel of those organisations.
 The esprit de corps inculcated by the intense and exciting nature of the
 IST and the high quality of the host organisations combines to produce a
 highly productive educational outcome. In this analysis of an important
 learning method, we analyse the feedback of IST participants to evaluate
 the learning benefits of participating in an IST, and provide a
 comprehensive template of how to operate such a programme. Our findings
 suggest that the IST provides students with a global and life experience
 that has no equal in the classroom. Through this paper, we aim to inspire
 other academics to implement a similar programme at their universities. 
Journal: Accounting Education 
Pages: 183-205 
Issue: 2 
Volume: 18 
Year: 2009 
Keywords: International study tour, experiential learning, professional knowledge, generic skills, 
X-DOI: 10.1080/09639280802436723 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436723 
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:183-205




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Tonge 
Author-X-Name-First: Richard 
Author-X-Name-Last: Tonge 
Author-Name: Caroline Willett 
Author-X-Name-First: Caroline 
Author-X-Name-Last: Willett 
Title: Learning to Think: Using Coursework to Develop Higher-order Academic and Practitioner Skills among Final Year Accounting Students 
Abstract:
  This paper describes an assignment designed for a final year management
 accounting unit/module on a portfolio of accounting programmes, all of
 which are accredited by one or more of the UK-based professional
 accounting bodies. Its aim is to stimulate the development and use of
 higher-level academic and written communication and presentation skills
 through a formative assessment which offers challenging topics, an
 interesting 'journal article' format for presentation, copious guidance
 and feedback, and opportunities for self-reflection. This particular focus
 for the coursework ensures that an overall balance is achieved on the unit
 between higher academic skills and professional practitioner skills, when
 the examination paper for the unit is also taken into consideration. The
 format of this exercise would be readily transferable to many other
 subject areas. 
Journal: Accounting Education 
Pages: 207-226 
Issue: 2 
Volume: 18 
Year: 2009 
Keywords: Critical thinking, feedback, reflection, preventing plagiarism, 
X-DOI: 10.1080/09639280802436947 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802436947 
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:207-226




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Title: AE Teaching Resources: Editorial Policy Statement 
Abstract:
Journal: Accounting Education 
Pages: 227-228 
Issue: 2 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280902819851 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902819851 
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Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:227-228




Template-Type: ReDIF-Article 1.0
Author-Name: Lin Mei Tan 
Author-X-Name-First: Lin Mei 
Author-X-Name-Last: Tan 
Author-Name: Fawzi Laswad 
Author-X-Name-First: Fawzi 
Author-X-Name-Last: Laswad 
Title: Understanding Students' Choice of Academic Majors: A Longitudinal Analysis 
Abstract:
  This study extends Tan and Laswad's 2006a study by surveying the same
 students at the beginning and end of their degree programme at a New
 Zealand university regarding their major choices, beliefs and attitudes
 towards majoring in accounting or a non-accounting discipline. Using the
 theory of planned behaviour, the objectives are to compare intentions with
 behaviour in relation to majoring in accounting and other business
 disciplines and to examine changes in attitudes and beliefs between the
 beginning and end of university study. The results indicate many students
 choose majors that are consistent with their intentions at the beginning
 of their university study but some students also change their intentions
 and major in other areas. Some attitudes and beliefs change over time but
 the major choice tends to remain relatively stable. The results suggest
 that a higher proportion of accounting students than other business
 students decide on their major prior to university study. This may suggest
 that promoting accounting as a career may need to focus on pre-university
 students. 
Journal: Accounting Education 
Pages: 233-253 
Issue: 3 
Volume: 18 
Year: 2009 
Keywords: Accounting major, accounting education, accounting career, theory of planned behaviour, 
X-DOI: 10.1080/09639280802009108 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802009108 
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Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:233-253




Template-Type: ReDIF-Article 1.0
Author-Name: Satoshi Sugahara 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Sugahara 
Author-Name: Gregory Boland 
Author-X-Name-First: Gregory 
Author-X-Name-Last: Boland 
Title: The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis 
Abstract:
  This study aims to investigate the major factors that influence Japanese
 tertiary business students' vocational choice. A questionnaire-based
 survey was administered to both accounting and non-accounting students in
 Japanese tertiary institutions at the undergraduate and graduate levels.
 The results of two individualized factor analyses indicated significant
 differences between factors influencing the career profiles of both these
 groups of students. It further shows that the major influence affecting
 vocational choice for accounting students was based on intrinsic values.
 Non-accounting students indicated career prospects as the major
 contributing factor when choosing a career. These results are very
 important for accounting educators in Japan as they attempt to address the
 current unpopularity of the accounting profession. 
Journal: Accounting Education 
Pages: 255-272 
Issue: 3 
Volume: 18 
Year: 2009 
Keywords: Career choice, accounting profession, certified public accountants (CPA), accounting students, 
X-DOI: 10.1080/09639280701820035 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701820035 
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Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:255-272




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Welton 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Welton 
Author-Name: Daryl Guffey 
Author-X-Name-First: Daryl 
Author-X-Name-Last: Guffey 
Title: Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study 
Abstract:
  This paper examines whether an ethics intervention administered during a
 graduate course in accounting is effective and, if effective, whether the
 observed moral reasoning gains are transitory or persistent. An
 established test instrument, Accounting Defining Issues Test (ADIT), was
 used to assess the effectiveness of the intervention. The students
 completed the ADIT at the beginning of the term prior to the intervention
 and again at the end of the term. They repeated this task three years
 after the intervention and completion of the course. The results of this
 study indicate that gains in moral reasoning ability are persistent, and
 are not diminished when students accept professional responsibilities.
 These findings suggest that an appropriately designed ethics intervention,
 whilst fostering persistent gains in moral reasoning ability, also may be
 used as a professional ethics socialization tool. 
Journal: Accounting Education 
Pages: 273-289 
Issue: 3 
Volume: 18 
Year: 2009 
Keywords: Accounting ethics, accounting ethics education, ethical judgment, Kohlberg, mental development, mental reasoning, 
X-DOI: 10.1080/09639280802217990 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802217990 
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Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:273-289




Template-Type: ReDIF-Article 1.0
Author-Name: Ken Bates 
Author-X-Name-First: Ken 
Author-X-Name-Last: Bates 
Author-Name: Mark Whittington 
Author-X-Name-First: Mark 
Author-X-Name-Last: Whittington 
Title: The Customer Is King. Enthroned or In Exile? An Analysis of the Level of Customer Focus in Leading Management Accounting Textbooks 
Abstract:
  In response to fierce criticism of irrelevancy and the need to adapt
 management accounting (MA) to fully support modern managerial priorities,
 there is a growing body of MA literature seeking to address the perceived
 weakness of customer-focused techniques and measures. This paper
 investigates the impact of this literature on mainstream MA textbooks and,
 by extension, teaching. The customer-focused content and, in particular,
 coverage of customer profitability analysis (CPA), is found to be
 relatively low in quantity and diverse in relation to the choice of
 techniques being discussed. No generally-accepted way of approaching this
 area is revealed, perhaps because it is so contingent on circumstances,
 and it seems that CPA is not yet part of mainstream MA. In the area of
 customer focus at least, there remain questions over the relevance of
 mainstream textbooks, teaching and, by further extension, the day-to-day
 practice of MA. 
Journal: Accounting Education 
Pages: 291-317 
Issue: 3 
Volume: 18 
Year: 2009 
Keywords: Management accounting, customer profitability analysis, customer lifetime value, customer concept, customer-focused, 
X-DOI: 10.1080/09639280802586899 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802586899 
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Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:291-317




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Title: Carl L. Nelson: The Interrogator (1910-2007) 
Abstract:
  During the 1940s-1970s, Carl Nelson was an imposing figure, literally and
 figuratively, in American academic accounting. With high expectations for
 his students, he taught several generations of accountants, practitioners,
 and professors. He made accounting exciting and provocative by encouraging
 his students to critique GAAP, to explore alternatives to conventional
 accounting wisdom, and to search for substance in transactions regardless
 of form. He urged his students to question every thing, regardless of who
 said or wrote it. As a classroom professor and a reviewer of academic
 works, he was at times a harsh critic. As an advisor to students, he was
 generally helpful, if not gracious. Carl Nelson was most assuredly a rare
 breed in accounting academe. This paper examines his controversial
 teaching approach and considers his legacy. 
Journal: Accounting Education 
Pages: 319-330 
Issue: 3 
Volume: 18 
Year: 2009 
Keywords: A priori research, critical thinking, disclosure, economic substance, fairness, Socratic method, 
X-DOI: 10.1080/09639280802652402 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802652402 
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Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:319-330




Template-Type: ReDIF-Article 1.0
Author-Name: William Bealing 
Author-X-Name-First: William 
Author-X-Name-Last: Bealing 
Author-Name: A. Blair Staley 
Author-X-Name-First: A. Blair 
Author-X-Name-Last: Staley 
Author-Name: Richard Baker 
Author-X-Name-First: Richard 
Author-X-Name-Last: Baker 
Title: An Exploratory Examination of the Relationship between a Short Form of the Keirsey Temperament Sorter and Success in an Introductory Accounting Course : A Research Note 
Abstract:
  This Research Note examines the relationship between specific questions
 in the Keirsey Temperament Sorter personality preferences test and
 performance in an entry level accounting course. It develops a structural
 equation model linking specific questions in the Keirsey Temperament
 Sorter personality preferences test to grades obtained by majors in
 business disciplines other than accounting enrolled in an introductory
 accounting course at one mid-sized, public university located in the USA.
 The results indicate that six (6) questions in the Keirsey Temperament
 Sorter may be associated with success in the introductory accounting
 course. Those teaching an introductory accounting course may elect to take
 a few minutes to administer these six questions at the beginning of their
 first class period. Students who, through their responses to these six
 questions, do not demonstrate a predisposition for accounting could then
 be counseled as to what steps they may need to take in to succeed in the
 course. 
Journal: Accounting Education 
Pages: 331-339 
Issue: 3 
Volume: 18 
Year: 2009 
Keywords: Personality types, Keirsey temperament sorter, accounting, teaching, prediction, 
X-DOI: 10.1080/09639280802532257 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802532257 
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Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:331-339




Template-Type: ReDIF-Article 1.0
Author-Name: Elaine Evans 
Author-X-Name-First: Elaine 
Author-X-Name-Last: Evans 
Author-Name: Roger Juchau 
Author-X-Name-First: Roger 
Author-X-Name-Last: Juchau 
Title: The Interface between Academic Education and the Professional Training of Accountants 
Abstract:
Journal: Accounting Education 
Pages: 343-344 
Issue: 4-5 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280902719309 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902719309 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:343-344




Template-Type: ReDIF-Article 1.0
Author-Name: Sonja Gallhofer 
Author-X-Name-First: Sonja 
Author-X-Name-Last: Gallhofer 
Author-Name: Jim Haslam 
Author-X-Name-First: Jim 
Author-X-Name-Last: Haslam 
Author-Name: Rania Kamla 
Author-X-Name-First: Rania 
Author-X-Name-Last: Kamla 
Title: Educating and Training Accountants in Syria in a Transition Context: Perceptions of Accounting Academics and Professional Accountants 
Abstract:
  This study focuses on accounting education in the Syrian transition
 context and in the international context of globalization. It offers
 insights into accounting education and into the interrelationship in this
 respect between the accountancy profession and academia in this context.
 We elaborate an historical and contextual analysis of the Syrian context
 in relation to accounting education. We report on a series of interviews
 (conducted in 2002 and 2005) of professional accountants and accounting
 academics in Syria that elaborates the views of these key parties on a
 number of interrelated matters: the current limitations of tertiary
 accounting education in Syria; the role of the accountancy profession in
 providing education and training; and the developing interrelationship
 between the profession and academia. In concluding, we summarize some key
 insights and elaborate on the relevance of the study and the future
 research it suggests. 
Journal: Accounting Education 
Pages: 345-368 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Accounting education, Syria, transition perceptions, 
X-DOI: 10.1080/09639280903157988 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903157988 
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:345-368




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Title: Do Accounting Graduates' Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence 
Abstract:
  This study investigates the emphasis placed on technical and generic
 skills developed during undergraduate accounting courses from both the
 graduate and employer perspective. It is motivated by two issues. First,
 calls by the accounting profession and international education committees
 regarding the professional adequacy of graduates. Second, by the challenge
 facing educators and professional bodies to ensure accounting courses
 equip graduates with the necessary skills to add value to business. Data
 obtained from 174 graduates from an Australian university is compared with
 the perceived needs of a sample of employers. Major findings suggest that,
 while both groups acknowledged the importance of technical accounting
 skills, employers require a broad range of generic skills that graduates
 indicated were not being adequately taught in their accounting degree
 programme. Against this backdrop of skills convergence, the greatest areas
 of skills divergence from the employers' perspective were those of team
 skills, leadership potential, verbal communication and the interpersonal
 skills of graduates. 
Journal: Accounting Education 
Pages: 369-385 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Graduates'/employers' perceptions, graduate skills, technical skills, skill convergence/divergence, 
X-DOI: 10.1080/09639280902719341 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902719341 
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:369-385




Template-Type: ReDIF-Article 1.0
Author-Name: Joan Ballantine 
Author-X-Name-First: Joan 
Author-X-Name-Last: Ballantine 
Author-Name: Patricia McCourt Larres 
Author-X-Name-First: Patricia 
Author-X-Name-Last: McCourt Larres 
Title: Accounting Undergraduates' Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training 
Abstract:
  To interface effectively with professional accountancy training,
 accounting educationalists should ensure that they turn out graduates who
 possess the interpersonal and communication skills required of today's
 accountant. Attainment of these skills is promoted by group work. However,
 little empirical evidence exists to help academics make an informed choice
 about which form of group learning enhances interpersonal and
 communication skills. This paper addresses this deficiency by comparing
 perceptions of skills enhancement between accounting students who
 experienced traditional or simple group learning and those who undertook
 cooperative learning. The findings reveal that the cooperative learning
 cohort perceived their learning experience to be significantly more
 effective at enhancing interpersonal and communication skills than that of
 the simple group learning cohort. This study provides evidence that
 cooperative learning is a more effective model for delivering
 interpersonal and communication skills than simple group learning, thereby
 creating a more successful interface between academic accounting and
 professional accountancy training. 
Journal: Accounting Education 
Pages: 387-402 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Group learning, cooperative learning, interpersonal and communication skills, 
X-DOI: 10.1080/09639280902719366 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902719366 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:387-402




Template-Type: ReDIF-Article 1.0
Author-Name: Paul Wells 
Author-X-Name-First: Paul 
Author-X-Name-Last: Wells 
Author-Name: Philippa Gerbic 
Author-X-Name-First: Philippa 
Author-X-Name-Last: Gerbic 
Author-Name: Ineke Kranenburg 
Author-X-Name-First: Ineke 
Author-X-Name-Last: Kranenburg 
Author-Name: Jenny Bygrave 
Author-X-Name-First: Jenny 
Author-X-Name-Last: Bygrave 
Title: Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap? 
Abstract:
  Much has been written about teaching and learning deficiencies in
 accounting education. Universities have grappled with the challenge and
 developed a number of strategies to address the concerns raised. Many of
 the recommended strategies for addressing these deficiencies have included
 a focus on the development of professional capabilities and skills. This
 paper reports on a study which has identified the capabilities which are
 considered to be the most important for successful practice in accountancy
 during the first years after graduation and identified the extent to which
 New Zealand universities have focused on these in the delivery of their
 study programmes. Most attempts to measure the nature and extent of change
 to accountancy degree programmes have collected data from current or
 graduating students or from the university itself. This study instead
 collected feedback from accountancy graduates employed in public practice
 with three to five years post graduation professional experience and from
 their workplace supervisors. This paper reports on the results of the
 graduate feedback, provides a useful insight into where progress has been
 made and identifies where further improvement is necessary. 
Journal: Accounting Education 
Pages: 403-420 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Professional capabilities, teaching and learning quality, accounting education reforms, 
X-DOI: 10.1080/09639280902719390 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902719390 
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:403-420




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Coetzee 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Coetzee 
Author-Name: Ruanda Oberholzer 
Author-X-Name-First: Ruanda 
Author-X-Name-Last: Oberholzer 
Title: The Tax Knowledge of South African Trainee Accountants: A Survey of the Perceptions of Training Officers in Public Practice 
Abstract:
  This empirically-based, exploratory study outlines the framework of
 chartered accountants' tax education and training in South Africa and
 focuses on training officers' perceptions of the existing tax knowledge of
 trainee accountants when entering into a training contract after
 completing their university qualification. The study identified the
 respondents' satisfaction with the performance by 'entry-level' trainee
 accountants of their duties. The results indicated that, although the
 educational background of trainee accountants was for the most part
 adequate, these trainee accountants were not sufficiently able to perform
 their duties when entering into training. The implication of this study is
 that the syllabus setters and educators should review the practicality of
 the current tax syllabi's content for the education and training of
 aspirant chartered accountants in South Africa. 
Journal: Accounting Education 
Pages: 421-441 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Tax education, tax training, tax knowledge, training officers' perceptions, training in public practice, 
X-DOI: 10.1080/09639280902719424 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902719424 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:421-441




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth Gammie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Gammie 
Author-Name: Yvonne Joyce 
Author-X-Name-First: Yvonne 
Author-X-Name-Last: Joyce 
Title: Competence-based Approaches to the Assessment of Professional Accountancy Training Work Experience Requirements: The ICAS Experience 
Abstract:
  Most professional accountancy bodies' qualification processes encompass
 three components: a prescribed programme of professional education, some
 form of work experience, and a formal final examination to determine
 professional competence. The International Federation of Accountants
 (IFAC) suggests that purely theoretical and knowledge-based education does
 not meet the needs of all employers. Thus professional bodies are
 encouraged to find ways to deliver and assess relevant competences in the
 most appropriate manner. Despite educationalists suggesting that
 performance measurements based on direct observation within the work place
 are more effective at measuring competences than traditional paper-based
 examinations, assessment strategies within the accountancy domain remain
 conservative. The Institute of Chartered Accountants of Scotland (ICAS)
 was one of the first professional bodies to introduce a competency-based
 approach to work based assessment in 1999 and subsequently undertook a
 review of the process in 2004. The data collected for the review was
 undertaken by way of a questionnaire to authorized training offices,
 in-depth interviews with employers, and discussions which emanated from a
 Working Party which included internal ICAS employees, an academic and a
 representative from a large accountancy firm. This paper presents the
 findings of the review, discusses the pertinent issues in relation to work
 based assessment and outlines the changes that were made to the
 competency-based approach adopted by ICAS. It concludes with
 recommendations for future practice. 
Journal: Accounting Education 
Pages: 443-466 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Competence, work based assessment, professional accounting qualification, 
X-DOI: 10.1080/09639280902719465 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902719465 
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:443-466




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 467-469 
Issue: 4-5 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280903416558 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903416558 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:467-469




Template-Type: ReDIF-Article 1.0
Author-Name: Ian Surridge 
Author-X-Name-First: Ian 
Author-X-Name-Last: Surridge 
Title: Accounting and Finance Degrees: Is the Academic Performance of Placement Students Better? 
Abstract:
  The relationship between placement and academic performance on accounting
 and finance degrees is significantly under-researched. This paper examines
 the relationship between a number of factors, including placement, and
 academic performance as measured by average marks. Readily available data
 on placement status, gender, and prior achievement for the academic years
 ended 2004, 2005, and 2006 for students reading for an accounting and
 finance degree were used. Linear regression models were constructed using
 two versions of the data&#x2014;one with all students in it and the second
 with graduates only. Placement students perform significantly better than
 full-time students do and, in the Graduates model, the female placement
 students perform significantly better than their male counterparts do.
 Most recent prior academic performance is significant in all models
 whereas gender had no separate significant effect on performance in the
 second and final years of the degree. The paper concludes with suggestions
 for further research into placement. 
Journal: Accounting Education 
Pages: 471-485 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Academic performance, placement, internship, gender, work-based learning, 
X-DOI: 10.1080/09639280802008498 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802008498 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:471-485




Template-Type: ReDIF-Article 1.0
Author-Name: Bruce Reinig 
Author-X-Name-First: Bruce 
Author-X-Name-Last: Reinig 
Author-Name: G. E. Whittenburg 
Author-X-Name-First: G. E. 
Author-X-Name-Last: Whittenburg 
Author-Name: Ira Horowitz 
Author-X-Name-First: Ira 
Author-X-Name-Last: Horowitz 
Title: Modelling Performance Improvement and Switching Behaviour in Team Learning 
Abstract:
  Accounting educators and agencies have sought to incorporate team
 learning activities into conventional learning methods. The
 readiness-assurance process (RAP) of team learning, in which students take
 quizzes first as individuals and second as members of student teams, has
 been shown to be effective in this regard. We analyse the RAP with a
 fixed-effects regression model to identify the factors that contribute to
 performance improvement and we use ordered logit regression to estimate,
 probabilistically, switching behaviour within student teams. A
 longitudinal study was conducted over the course of a semester in which
 101 undergraduate accounting students, comprising 22 teams, completed six
 quizzes. Within-team knowledge disparity was shown to be a significant
 indicator of performance improvement, and individuals appeared more likely
 to switch their answers after the first quiz. There were no significant
 effects for either performance or switching associated with demographic
 measures of sex and English fluency. Implications for accounting educators
 are discussed. 
Journal: Accounting Education 
Pages: 487-504 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Team learning, readiness-assurance process, student teams, group-performance measurements, group-structure effects, 
X-DOI: 10.1080/09639280802095248 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802095248 
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:487-504




Template-Type: ReDIF-Article 1.0
Author-Name: C. O'Leary 
Author-X-Name-First: C. 
Author-X-Name-Last: O'Leary 
Title: An Empirical Analysis of the Positive Impact of Ethics Teaching on Accounting Students 
Abstract:
  Recent releases from the International Federation of Accountants (IFAC)
 highlight the importance of ethics education. Academic institutions employ
 varying methods and place varying levels of emphasis on ethics teaching
 during a business/accounting degree. This paper attempts to evaluate
 whether teaching ethics to final year accounting students is beneficial.
 At the commencement of a semester, one class of 155 students was given
 five ethical scenarios on which to make an ethical decision. All students
 were then subject to three different methods of ethical instruction.
 Several weeks later, the class was again given the original five ethical
 scenarios and asked to re-complete. In all five instances, the mean
 responses were more ethical after the instruction methodologies. The
 subjects also verified that the combined effect of the methodologies had
 impacted positively on hypothetical ethical decision-making. Hence, it
 appears that ethics education is beneficial, and the challenge is to find
 the optimal method(s). 
Journal: Accounting Education 
Pages: 505-520 
Issue: 4-5 
Volume: 18 
Year: 2009 
Keywords: Teaching, ethics, 
X-DOI: 10.1080/09639280802532158 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802532158 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:505-520




Template-Type: ReDIF-Article 1.0
Author-Name: Jon Simon 
Author-X-Name-First: Jon 
Author-X-Name-Last: Simon 
Title: A Tale of Two Lecturers (with apologies to Charles Dickens) 
Abstract:
Journal: Accounting Education 
Pages: 523-526 
Issue: 4-5 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280902761806 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902761806 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:523-526




Template-Type: ReDIF-Article 1.0
Author-Name: Kieran James 
Author-X-Name-First: Kieran 
Author-X-Name-Last: James 
Author-Name: Jacqueline Birt 
Author-X-Name-First: Jacqueline 
Author-X-Name-Last: Birt 
Title: A Real-world Assessment Task for Postgraduate and Distance Students 
Abstract:
Journal: Accounting Education 
Pages: 527-530 
Issue: 4-5 
Volume: 18 
Year: 2009 
X-DOI: 10.1080/09639280902790193 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902790193 
File-Format: text/html
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Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:527-530




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Kim Watty 
Author-X-Name-First: Kim 
Author-X-Name-Last: Watty 
Title: Generic Skills 
Abstract:
Journal: Accounting Education 
Pages: 1-3 
Issue: 1-2 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280902875549 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902875549 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:1-3




Template-Type: ReDIF-Article 1.0
Author-Name: Anna Jones 
Author-X-Name-First: Anna 
Author-X-Name-Last: Jones 
Title: Generic Attributes in Accounting: The Significance of the Disciplinary Context 
Abstract:
  Generic skills and attributes are a significant issue in accounting
 education as a consequence of the changing business environment and a
 perception that graduates are not equipped for the workforce of the
 twenty-first century. Until recently, generic attributes have been poorly
 theorised and defined and have been viewed as separate from the
 disciplinary context. This paper examines the nature of generic attributes
 and presents a conceptual overview for theorising generic attributes. It
 reports the findings of a qualitative study which investigated the
 relationship between disciplinary culture and generic attributes. This
 study found that academics' conceptualisation of generic attributes is
 influenced by the culture of the discipline in which they are taught. This
 has profound implications for accounting education as this paper argues
 that generic attributes must be understood as part of the professional and
 scholarly practice of accounting and so taught as integral to disciplinary
 practice. 
Journal: Accounting Education 
Pages: 5-21 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Generic attributes, accounting education, professional skills, critical thinking, problem-solving, communication skill, 
X-DOI: 10.1080/09639280902875523 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902875523 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:5-21




Template-Type: ReDIF-Article 1.0
Author-Name: Binh Bui 
Author-X-Name-First: Binh 
Author-X-Name-Last: Bui 
Author-Name: Brenda Porter 
Author-X-Name-First: Brenda 
Author-X-Name-Last: Porter 
Title: The Expectation-Performance Gap in Accounting Education: An Exploratory Study 
Abstract:
  Since the mid-1980s, professional accounting bodies, employers of
 accounting graduates and academics alike have lamented the failure of
 universities to equip accounting graduates with the competencies required
 for the modern business environment. Changes to accounting education have
 been made but the gap between the competencies which employers
 expect&#x2014;and perceive&#x2014;accounting graduates to possess has not
 previously been examined holistically. Based on a review of the
 literature, a framework of accounting education's expectation-performance
 gap (comprising an expectation gap, a constraints gap and a performance
 gap) is proposed. The paper also reports an exploratory study designed to
 test the proposed framework. Following a document study of the accounting
 programme of a New Zealand university, interviews were conducted with
 students, academics, graduate trainees and employers associated with the
 programme. The research provides support for the proposed framework and
 resulted in identifying ways in which the gap may be narrowed. 
Journal: Accounting Education 
Pages: 23-50 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Accounting education, graduate competencies, expectation-performance gap, institutional constraints, student constraints, 
X-DOI: 10.1080/09639280902875556 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902875556 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:23-50




Template-Type: ReDIF-Article 1.0
Author-Name: Louise Gracia 
Author-X-Name-First: Louise 
Author-X-Name-Last: Gracia 
Title: Accounting Students' Expectations and Transition Experiences of Supervised Work Experience 
Abstract:
  Political and economic discourses position employability as a
 responsibility of higher education, which utilise mechanisms such as
 supervised work experience (SWE) to embed employability into the
 undergraduate curriculum. However, sparse investigation of students'
 contextualised experiences of SWE results in little being known about the
 mechanisms through which students derive employability benefits from SWE.
 The aim of this study is to examine the impact of students' expectation
 and conception of workplace learning on their transition into SWE.
 Analysis of accounting students' experiences reveal two broad conceptions
 of workplace learning, the differing impacts of which on transition
 experience are explored using existing learning transfer perspectives.
 Students displaying the more common 'technical' conception construct SWE
 as an opportunity to develop technical, knowledge-based expertise and
 abilities that prioritize product-based or cognitive learning transfer.
 Students with an 'experiential' conception were found to construct SWE
 primarily as an experience through which the development of personal
 skills and abilities beyond technical expertise are prioritized using
 process-based or socio-cultural learning transfer. Further data analysis
 suggests that these two learning transfer approaches have differing
 impacts on students' employability development which may indicate a need
 for universities to consider how to develop appropriate student
 expectations of and approaches to SWE and meaningful support for students'
 SWE transition. 
Journal: Accounting Education 
Pages: 51-64 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Supervised work experience, learning conception, workplace transition and employability, 
X-DOI: 10.1080/09639280902886033 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902886033 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:51-64




Template-Type: ReDIF-Article 1.0
Author-Name: Lesley Willcoxson 
Author-X-Name-First: Lesley 
Author-X-Name-Last: Willcoxson 
Author-Name: Monte Wynder 
Author-X-Name-First: Monte 
Author-X-Name-Last: Wynder 
Author-Name: Gregory Laing 
Author-X-Name-First: Gregory 
Author-X-Name-Last: Laing 
Title: A Whole-of-program Approach to the Development of Generic and Professional Skills in a University Accounting Program 
Abstract:
  This paper describes a strategy for conducting a whole-of-program review
 of the teaching of generic skills in a university Accounting program.
 Importantly, the strategy also builds the longer-term capacity of
 accounting staff to maintain the relevance and coherence of their program.
 In a systematic process, Accounting staff first map the courses they
 teach, ensuring alignment between generic skills and objectives, and
 objectives and teaching and assessment activities. On the basis of the
 individual course maps, an Accounting program map is then developed. The
 information contained in the program map is subsequently analysed to
 provide data about the depth to which generic skills are being taught.
 This analysis underpins a review of the teaching of generic skills by all
 academic staff teaching on the Accounting program and, as discussed, can
 lead to changes in objectives, teaching activities and teaching methods.
 The strategy thus builds in academic staff an awareness of and the
 capacity to apply effective course design principles while at the same
 time improving generic skill learning outcomes for students. 
Journal: Accounting Education 
Pages: 65-91 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Generic skills, professional skills, graduate attributes, competencies, teaching development, 
X-DOI: 10.1080/09639280902886082 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902886082 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:65-91




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Fortin 
Author-X-Name-First: Anne 
Author-X-Name-Last: Fortin 
Author-Name: Michele Legault 
Author-X-Name-First: Michele 
Author-X-Name-Last: Legault 
Title: Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions 
Abstract:
  Accounting education in recent years has emphasized the need for
 developing generic competencies and, to this end, has advocated various
 pedagogies other than the traditional lecture format. The Universite du
 Quebec a Trois-Rivieres (Canada) started an award-winning program, Vire,
 Tuelle & Associates (VTA), which uses a mixed teaching approach to develop
 students' generic competencies in preparation for the Chartered Accountant
 designation. This questionnaire-based study asked students to rate this
 approach at the end of their training in the mock firm (VTA) and while
 they were trainees in an accounting firm. It also asked the office
 supervisors to assess their trainees' competency levels during the
 training period. It was found that the mixed approach program
 significantly enhanced the development/improvement of all 32 generic
 competencies investigated. After a few months' work as CA trainees,
 students had not substantially changed their views of the usefulness of
 VTA activities for the development of their competencies. Students'
 perceptions of some benefits of the mixed approach differed significantly
 according to accounting work experience and prior academic performance.
 The office supervisors generally viewed the UQTR trainees as being highly
 competent or excellent. This study provides educators, schools and
 professional accounting bodies with feedback on the mixed approach to help
 them develop similar programs. 
Journal: Accounting Education 
Pages: 93-122 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: CA candidates' competency map, mixed teaching approach, perceived usefulness, pervasive or generic competencies, students' perceptions, supervisors' perceptions, 
X-DOI: 10.1080/09639280902888195 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902888195 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:93-122




Template-Type: ReDIF-Article 1.0
Author-Name: Greg Stoner 
Author-X-Name-First: Greg 
Author-X-Name-Last: Stoner 
Author-Name: Margaret Milner 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Milner 
Title: Embedding Generic Employability Skills in an Accounting Degree: Development and Impediments 
Abstract:
  This paper explores and analyses the views of, and effects on, students
 of a project that integrated the development of employability skills
 within the small group classes of two compulsory courses in the first year
 of an accounting degree at a UK university. The project aimed to build,
 deliver and evaluate course materials designed to encourage the
 development of a broad range of employability skills: skills needed for
 life-long learning and a successful business career. By analysing
 students' opinions gathered from a series of focus groups spread
 throughout the year, three prominent skill areas of interest were
 identified: time management, modelling, and learning to learn. Further
 analysis highlighted the complex nature of skills development, and brought
 to light a range of impediments and barriers to both students' development
 of employability skills and their subject learning. The analysis suggests
 the need for accounting educators to see skills development as being an
 essential element of the path to providing a successful accounting
 education experience. 
Journal: Accounting Education 
Pages: 123-138 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Accounting education, skills, employability, intellectual development, modelling, time management, learning to learn, 
X-DOI: 10.1080/09639280902888229 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902888229 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:123-138




Template-Type: ReDIF-Article 1.0
Author-Name: Joseph Awayiga 
Author-X-Name-First: Joseph 
Author-X-Name-Last: Awayiga 
Author-Name: Joseph Onumah 
Author-X-Name-First: Joseph 
Author-X-Name-Last: Onumah 
Author-Name: Mathew Tsamenyi 
Author-X-Name-First: Mathew 
Author-X-Name-Last: Tsamenyi 
Title: Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana 
Abstract:
  Accounting education has come under criticism over the past two decades
 for failing to meet the demands of the changing business environment. This
 paper presents the results of a survey of accounting graduates and
 employers from Ghana on the accounting knowledge and skills required by
 graduates. We examined both the professional and information technology
 (IT) skill requirements of the graduates. These skills are relevant to
 preparing the graduates for careers as professional accountants.
 Analytical/critical thinking was rated as the most important professional
 skill by both the employers and the graduates. In terms of IT skills, the
 use of spreadsheet packages was rated by both groups as the most important
 skill. The only significant differences between the two groups were the IT
 skills in word-processing and Windows. The findings of the paper have
 implications for accounting education in Ghana and in other developing
 countries. 
Journal: Accounting Education 
Pages: 139-158 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Accounting curriculum change, less developed countries, Ghana, 
X-DOI: 10.1080/09639280902903523 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902903523 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:139-158




Template-Type: ReDIF-Article 1.0
Author-Name: James Hazelton 
Author-X-Name-First: James 
Author-X-Name-Last: Hazelton 
Author-Name: Matthew Haigh 
Author-X-Name-First: Matthew 
Author-X-Name-Last: Haigh 
Title: Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research Study 
Abstract:
  This paper chronicles the journey of two projects that sought to
 incorporate principles of sustainable development into predominantly
 technical postgraduate accounting curricula. The design and delivery of
 the projects were informed by Freirian principles of praxis and critical
 empowerment. The first author introduced sustainability-related material
 into a core technical accounting unit and created an elective unit. The
 second author participated with students to evaluate critically social
 reports of employers, current and potential. In terms of an objective of
 bringing reflexivity into the classroom, both projects were marked by some
 success, but efforts to create permanent curriculum change were hampered
 by the predominantly vocational orientation of student cohorts. In
 addition, the traditionally technical focus of the professional bodies and
 competing educational reform agendas (such as vocational skills) add to
 the difficulties for sustainability in penetrating already overcrowded
 curricula. 
Journal: Accounting Education 
Pages: 159-178 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Professional education, action research, critical consciousness, sustainability, 
X-DOI: 10.1080/09639280802044451 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802044451 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:159-178




Template-Type: ReDIF-Article 1.0
Author-Name: Chrisann Palm 
Author-X-Name-First: Chrisann 
Author-X-Name-Last: Palm 
Author-Name: Jayne Bisman 
Author-X-Name-First: Jayne 
Author-X-Name-Last: Bisman 
Title: Benchmarking Introductory Accounting Curricula: Experience from Australia 
Abstract:
  Within the context of debate about the state of accounting education in
 general, introductory accounting subjects have been the target of
 considerable criticism, particularly in terms of narrow content, technical
 focus, use of transmissive models of teaching, and inattention to the
 development of students' generic skills. This paper reports on the results
 of an exploratory study of these issues in introductory accounting which
 involved the review of subject outlines and prescribed textbooks, and the
 conduct of a cross-sectional survey of the introductory accounting
 teaching coordinators in Australian universities (n = 21). The primary
 aims of the study were to establish and apply benchmarks in evaluating
 existing curricula with respect to subject orientation, learning
 objectives, topics, teaching delivery, learning strategies, and
 assessment. The results of the study suggest that traditional approaches
 to subject content and delivery continue to dominate, with limited
 indicators of innovations to enhance the diversity and quality of learning
 experiences and learning outcomes. 
Journal: Accounting Education 
Pages: 179-201 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Accounting education, introductory accounting, educational benchmarking, pedagogy, 
X-DOI: 10.1080/09639280903254959 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903254959 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:179-201




Template-Type: ReDIF-Article 1.0
Author-Name: Paul Prinsloo 
Author-X-Name-First: Paul 
Author-X-Name-Last: Prinsloo 
Author-Name: Helene Muller 
Author-X-Name-First: Helene 
Author-X-Name-Last: Muller 
Author-Name: Annekie Du Plessis 
Author-X-Name-First: Annekie 
Author-X-Name-Last: Du Plessis 
Title: Raising Awareness of the Risk of Failure in First-year Accounting Students 
Abstract:
  Higher education institutions in the South African context are no
 exceptions to the international concerns on student throughput and
 retention. Against these wider discourses on student throughput, this
 article focuses on specifically the repeater student in first-year
 accounting at the University of South Africa (Unisa), an open and distance
 learning (ODL) institution. There is no grand predictive theory to explain
 successfully student retention or disengagement in all contexts. Published
 research furthermore reports on the impact of different interventions on
 student retention and persistence but these findings are context-specific
 and not in toto valid for other contexts. The possible impact of students
 becoming aware of their risk profile was the focus of this research. In
 the light of international literature on self-authoring and attribution, a
 self-assessment questionnaire based on a predictive model was drafted as a
 pilot study and sent to repeater students. This pilot study found that the
 completion of the questionnaire has impacted positively on repeater
 students' performance. The findings also provide pointers to increase such
 an intervention's reliability. 
Journal: Accounting Education 
Pages: 203-218 
Issue: 1-2 
Volume: 19 
Year: 2010 
Keywords: Autopoiesis, open and distance learning (ODL), risk awareness, throughput, 
X-DOI: 10.1080/09639280802618130 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802618130 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:203-218




Template-Type: ReDIF-Article 1.0
Author-Name: Kim Watty 
Author-X-Name-First: Kim 
Author-X-Name-Last: Watty 
Author-Name: Margaret Jackson 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Jackson 
Author-Name: Xin Yu 
Author-X-Name-First: Xin 
Author-X-Name-Last: Yu 
Title: Students' Approaches to Assessment in Accounting Education: The Unique Student Perspective 
Abstract:
  In accounting education, most Student Approaches to Learning (SAL)
 research has investigated the relationship between students' performance
 and their approaches to learning. Relatively limited research has been
 conducted on how assessment practices influence the quality of students'
 learning from the students' perspective. This paper seeks to address this
 gap in the accounting education literature. The research is centred on a
 large Australian undergraduate accounting degree delivered in Australia,
 Singapore and Hong Kong. Focus group interviews were conducted with
 students across the three locations. The research results reveal that: (1)
 it is the English competency of students that has the most important
 impact on students' completion of set assessment tasks and thus their
 approach to learning; (2) it is the way in which assessment is designed
 and written and the way lecturers convey their expectations about how
 assessment will be undertaken that is crucial to how students from various
 countries perform in that assessment; and (3) students' approaches to
 assessment and their preferred assessment tasks are not homogeneously
 based on cultural background. 
Journal: Accounting Education 
Pages: 219-234 
Issue: 3 
Volume: 19 
Year: 2010 
Keywords: Accounting education, student approaches to learning (SAL), intercultural classroom, communication skills, assessment, 
X-DOI: 10.1080/09639280902836939 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280902836939 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:219-234




Template-Type: ReDIF-Article 1.0
Author-Name: Satoshi Sugahara 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Sugahara 
Author-Name: Gregory Boland 
Author-X-Name-First: Gregory 
Author-X-Name-Last: Boland 
Title: The Role of Cultural Factors in the Learning Style Preferences of Accounting Students: A Comparative Study between Japan and Australia 
Abstract:
  The purpose of this study is to examine empirically the relationship
 between cultural factors and students' learning style preferences in the
 context of the current global convergence in accounting education. Kolb's
 Learning Style Inventory and Hofstede's Value Survey Model for Young
 People were administered to 130 undergraduate students studying accounting
 in Japanese and Australian universities. The findings of this comparative
 study report that differences in the particular learning styles of
 doing/watching (AE-RO) between the two nationality groups are
 significantly associated with individualism (IDV). The supplementary
 t-test also revealed the mean scores of AE-RO and IDV for Australian
 accounting students were significantly higher than those of Japanese
 students, which suggests that Japanese like to learn by watching due to
 their relatively collective approach to learning. In contrast, Australian
 students who tended to be more individualistic in their learning were more
 willing to learn by doing. The results will be of interest to accounting
 educators to assist them with the smooth introduction of the International
 Education Standards (IES) prescribed by the International Accounting
 Education Standards Board (IAESB) of the International Federation of
 Accountants (IFAC). 
Journal: Accounting Education 
Pages: 235-255 
Issue: 3 
Volume: 19 
Year: 2010 
Keywords: Cultural dimensions, learning style preferences, international education standards for professional accountants (IES), International Accounting Education Standards Board (IAESB), International Federation of Accountants (IFAC), 
X-DOI: 10.1080/09639280903208518 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903208518 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:235-255




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Author-Name: C. Nicholas McKinney 
Author-X-Name-First: C. Nicholas 
Author-X-Name-Last: McKinney 
Title: A Successful Competency-Based Writing Skills Development Programme: Results of an Experiment 
Abstract:
  We describe a successful, semester-length writing skills development
 programme conducted at the University of Toronto Mississauga (UTM) with
 intermediate level undergraduate financial accounting students. The
 programme focused on improving students' writing in five competency areas:
 organization, grammar, style, professional writing and case writing.
 Effectiveness was assessed by means of a quasi-experiment involving a
 pre-test, post-test design with a treatment group and a control group.
 Comparison of entry and exit test scores of students in the treatment
 group with those in the control group revealed a highly statistically
 significant increase in the writing skills of the treatment group. The
 programme outlined is not presented as a template for emulation, but
 rather to prompt educators to ponder how they might address the challenge
 of improving (and assessing) the writing skills of students. 
Journal: Accounting Education 
Pages: 257-278 
Issue: 3 
Volume: 19 
Year: 2010 
Keywords: Accounting, competency, development, experiment, writing, 
X-DOI: 10.1080/09639280903157012 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903157012 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:257-278




Template-Type: ReDIF-Article 1.0
Author-Name: Bruce Leauby 
Author-X-Name-First: Bruce 
Author-X-Name-Last: Leauby 
Author-Name: Kathryn Szabat 
Author-X-Name-First: Kathryn 
Author-X-Name-Last: Szabat 
Author-Name: Jayne Maas 
Author-X-Name-First: Jayne 
Author-X-Name-Last: Maas 
Title: Concept Mapping&#x2014;an Empirical Study in Introductory Financial Accounting 
Abstract:
  The AICPA's Core Competency Framework advocates a skills-based
 curriculum, based on the rapidly expanding body of knowledge in accounting
 and developing preferred skills for succeeding in the accounting
 profession. To address this concern, concept mapping is experimentally
 used in an introductory financial accounting course. Concept mapping is a
 learning tool involving a process of externalizing, through drawing and
 diagrams, the mental connections and association patterns students make on
 knowledge learned. Widely used in other disciplines, prior research
 suggests concept mapping develops more complete and organized knowledge
 structures, leading to more meaningful learning and higher-order thinking
 skills. This study tests the hypothesis that student learning in an
 introductory financial accounting course increases, as measured by
 examination scores, when traditional methods of instruction are
 supplemented by concept mapping activities. Extraneous variables, such as
 gender, SAT scores, major, and extra-credit work are tested validating no
 differences in the control and experimental groups potentially
 contributing to differences in learning outcomes. The results of the study
 show no statistically significant evidence supporting the stated
 hypothesis. A survey administered to the experimental group shows that
 concept mapping provides a positive student experience and is a useful
 learning tool. Two significant results arise from the survey response: (1)
 concept mapping is rated as a valuable learning tool by good concept map
 creators; and (2) better students indicate a preference for mapping
 software rather than creating maps manually. 
Journal: Accounting Education 
Pages: 279-300 
Issue: 3 
Volume: 19 
Year: 2010 
Keywords: Concept mapping, meaningful learning, introductory accounting, skills-based curriculum, higher order thinking, life-long learning, 
X-DOI: 10.1080/09639280903412334 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903412334 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:279-300




Template-Type: ReDIF-Article 1.0
Author-Name: Jon Simon 
Author-X-Name-First: Jon 
Author-X-Name-Last: Simon 
Title: Curriculum Changes Using Concept Maps 
Abstract:
  As accounting educators we are frequently involved in developing and
 revising the curriculum. This might involve changes to incorporate new
 content and skills identified from attending conferences, reading texts
 and journals, peer-reviewing colleagues' teaching, changes in professional
 body syllabi, and so on. Such curriculum development/revision can be seen
 as a chore or an opportunity! While curriculum concept mapping can be
 applied to many different type of modules and even to whole academic
 degree programme reviews, this Teaching Note describes how curriculum
 concept mapping has been used to assist making changes to an accounting
 theory module. Considerable benefits flow from using this approach, of
 which the most important is that the process of constructing such maps
 forces educators to re-consider and question assumptions. In addition,
 educators can better identify curriculum redundancy, omission, complexity,
 misconceptions and concepts requiring assessment. In addition, the process
 of constructing curriculum concept maps can be seen to enhance module
 cohesion, integration with texts, and the sequencing of topics. Where more
 than one educator is involved in curriculum development, concept maps
 provided a vehicle to facilitate shared and collaborative perspectives.
 Finally, curriculum concept maps enhance accountability to peers,
 professional bodies, students and other stakeholders. Therefore, this
 Teaching Note should be useful to support faculty, of all levels of
 experience, to consider and reconsider both accounting and non-accounting
 curricula. 
Journal: Accounting Education 
Pages: 301-307 
Issue: 3 
Volume: 19 
Year: 2010 
Keywords: Concept maps, curriculum changes, accounting theory, questioning assumptions, 
X-DOI: 10.1080/09639280903411336 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903411336 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:301-307




Template-Type: ReDIF-Article 1.0
Author-Name: Gheula Canarutto 
Author-X-Name-First: Gheula 
Author-X-Name-Last: Canarutto 
Author-Name: Katherine Smith 
Author-X-Name-First: Katherine 
Author-X-Name-Last: Smith 
Author-Name: L. Murphy Smith 
Author-X-Name-First: L. Murphy 
Author-X-Name-Last: Smith 
Title: Impact of an Ethics Presentation Used in the USA and Adapted for Italy 
Abstract:
  The purpose of this study is twofold: (1) to determine if an ethics
 presentation at an Italian university can change students' perceptions of
 ethics; and (2) to compare the results of this study with previously
 published results from US students. The ethics presentation, previously
 developed by Smith, Smith and Mulig (2005) Journal of Business Ethics,
 61(2), pp. 153-164, for accounting and business classes, made available on
 the Internet, was adapted and used in classes in Italy. As in the USA,
 Italy has faced significant financial scandals and corporate failures in
 recent years. Both Italian and US penal laws have been changed to prevent
 future financial frauds, but there are limits to what laws can accomplish.
 The ethics presentation described in this Teaching Note was an effort to
 encourage students to consider the importance of ethics. The impact of the
 presentation on Italian students' perspectives is described. In addition,
 a comparison is made of the impact of the presentation in Italy and in the
 USA, which shows that students in both countries regard ethics as a very
 important topic. 
Journal: Accounting Education 
Pages: 309-322 
Issue: 3 
Volume: 19 
Year: 2010 
Keywords: Ethics, ethical decision-making, accounting curriculum, 
X-DOI: 10.1080/09639280802532109 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280802532109 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:309-322




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: Liberalising the Accounting Curriculum 
Abstract:
Journal: Accounting Education 
Pages: 323-327 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639284.2010.501674 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.501674 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:323-327




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Jeffrey Lister 
Author-X-Name-First: Roger Jeffrey 
Author-X-Name-Last: Lister 
Title: A Role for the Compulsory Study of Literature in Accounting Education 
Abstract:
  Literature can make a multi-faceted contribution to higher
 education&#x2014;especially in a highly vocational field of study such as
 accounting. Such fields suffer particular pressure to impart 'marketable
 skills' in response to student demand, governments, and the professional
 bodies. Literature militates against the threat of 'de-disciplining'.
 Literature hones and enriches expression. It reinforces original,
 creative, imaginative and multicultural thought. By adding a disciplinary
 dimension, literature encourages reflective consideration of ideas in
 terms of the difference which they make to other ideas. Studied
 holistically literature sets important issues into the context of human
 endeavour and choices. Not least literature is prophetic. The labour
 market will, in the long run, penalise those who lack the qualities which
 can be uniquely imparted by a study of literature. 
Journal: Accounting Education 
Pages: 329-343 
Issue: 4 
Volume: 19 
Year: 2010 
Keywords: Accounting education, literature, 
X-DOI: 10.1080/09639280903285920 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285920 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:329-343




Template-Type: ReDIF-Article 1.0
Author-Name: Melvin Berg 
Author-X-Name-First: Melvin 
Author-X-Name-Last: Berg 
Title: A Commentary on &#x201c;A Role for the Compulsory Study of Literature in Accounting Education&#x201d; 
Abstract:
Journal: Accounting Education 
Pages: 345-346 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285672 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285672 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:345-346




Template-Type: ReDIF-Article 1.0
Author-Name: Russell Craig 
Author-X-Name-First: Russell 
Author-X-Name-Last: Craig 
Title: Will Compelled Study of Literary Classics Engender Enrichment, Creativity, Curiosity, and Romance in Accounting Students? A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 347-350 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285698 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285698 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:347-350




Template-Type: ReDIF-Article 1.0
Author-Name: Lisa Evans 
Author-X-Name-First: Lisa 
Author-X-Name-Last: Evans 
Author-Name: Ian Fraser 
Author-X-Name-First: Ian 
Author-X-Name-Last: Fraser 
Title: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 351-354 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285722 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285722 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:351-354




Template-Type: ReDIF-Article 1.0
Author-Name: Bryan Howieson 
Author-X-Name-First: Bryan 
Author-X-Name-Last: Howieson 
Title: Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 355-359 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285748 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285748 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:355-359




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Jelly 
Author-X-Name-First: Robert 
Author-X-Name-Last: Jelly 
Title: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 361-363 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285763 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285763 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:361-363




Template-Type: ReDIF-Article 1.0
Author-Name: Fawzi Laswad 
Author-X-Name-First: Fawzi 
Author-X-Name-Last: Laswad 
Title: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 365-366 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285805 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285805 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:365-366




Template-Type: ReDIF-Article 1.0
Author-Name: Barihan Nabil 
Author-X-Name-First: Barihan 
Author-X-Name-Last: Nabil 
Title: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 367-368 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285771 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285771 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:367-368




Template-Type: ReDIF-Article 1.0
Author-Name: Fred Phillips 
Author-X-Name-First: Fred 
Author-X-Name-Last: Phillips 
Title: Deriving Four Lessons for Accounting Educators: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 369-371 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285821 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285821 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:369-371




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: Making our Students More 'fit for Purpose': A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 373-376 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285847 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285847 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:373-376




Template-Type: ReDIF-Article 1.0
Author-Name: Henry Saville 
Author-X-Name-First: Henry 
Author-X-Name-Last: Saville 
Title: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 377-379 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285862 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285862 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:377-379




Template-Type: ReDIF-Article 1.0
Author-Name: Peter Scott 
Author-X-Name-First: Peter 
Author-X-Name-Last: Scott 
Title: A Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 381-384 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903285896 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903285896 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:381-384




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Lister 
Author-X-Name-First: Roger 
Author-X-Name-Last: Lister 
Title: Rejoinder to Commentaries on 'A Role for the Compulsory Study of Literature in Accounting Education' 
Abstract:
Journal: Accounting Education 
Pages: 385-391 
Issue: 4 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639280903289856 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903289856 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:385-391




Template-Type: ReDIF-Article 1.0
Author-Name: Jesse Dillard 
Author-X-Name-First: Jesse 
Author-X-Name-Last: Dillard 
Author-Name: Mary Ann Reynolds 
Author-X-Name-First: Mary Ann 
Author-X-Name-Last: Reynolds 
Title: Black Swan and the Corn Maiden 
Abstract:
  Our responsibility as educators is to encourage our students to engage
 their minds and imaginations in visioning for themselves ethical
 frameworks that will serve them well as they experience the chaos of
 living. We consider how to facilitate seeing and creating the world
 differently by reframing ideas and enlivening them through alternative
 media forms. Through their own investigations, actions, perceptions and
 engagements, students construct their own realities. We provide an example
 of how both students and their teachers can empower an emancipatory
 framing through the use of reflection, metaphor and story. 
Journal: Accounting Education 
Pages: 393-401 
Issue: 4 
Volume: 19 
Year: 2010 
Keywords: Black swan, story-telling, imagination, ethic of accountability, corn maiden, green owl, 
X-DOI: 10.1080/09639280903482212 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903482212 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:393-401




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Revitalizing Accounting Education: A Highly Applied Liberal Arts Approach 
Abstract:
  This paper critically assesses the potential of the liberal arts to
 contribute to accounting education in the USA. I argue that the
 contribution that these disciplines can make through current institutional
 structures is quite limited and highly conflicted. A proposal is made to
 extract the essential skills that are believed to be produced by the
 liberal arts. These could be re-embedded in an accounting education that
 featured the classic professionalism model as a conceptual centerpiece.
 Consequences of such an approach are extended and limitations are
 recognized. 
Journal: Accounting Education 
Pages: 403-419 
Issue: 4 
Volume: 19 
Year: 2010 
Keywords: Liberal arts, skills-based education, curricula, professionalism, 
X-DOI: 10.1080/09639284.2010.501629 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.501629 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:403-419




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Author-Name: Giovanna Scataglinibelghitar 
Author-X-Name-First: Giovanna 
Author-X-Name-Last: Scataglinibelghitar 
Title: Luca Pacioli: The Father of Accounting Education 
Abstract:
  Luca Pacioli, was a Franciscan friar born in Borgo San Sepolcro in what
 is now Northern Italy in 1446 or 1447. It is believed that he died in the
 same town on 19 June 1517. He is best remembered for his 615-page
 mathematical compendium, Summa de Arithmetica Geometria Proportioni et
 Proportionalita, published in 1494; and for his friendship with Leonardo
 da Vinci. Many accountants perceive his greatest contribution as being the
 27-page treatise on double-entry bookkeeping and business contained within
 his Summa. Today, we still teach doubl-entry bookkeeping following the
 principles set down by Pacioli, and all manual and computerized accounting
 systems owe much of their processing logic to the principles and processes
 he described. However, there is another aspect to this treatise that has
 been largely overlooked: in it, Pacioli set down not only the principles
 of double entry bookkeeping but also presented an approach to teaching the
 subject that is unique and largely forgotten. This paper considers
 Pacioli's pedagogic approach within the educational environment in which
 he worked. It concludes that Luca Pacioli was a man of pedagogic insight
 and expertise who knew how to pitch his presentation so as to engage his
 students and maximize their likelihood of learning and understanding the
 material he presented using techniques that, even today, would be
 considered innovative. In doing so, he brings a subject (double entry
 bookkeeping) to life that is in sharp contrast to the abstract and often
 meaningless (in terms of context) way in which it is often taught today. 
Journal: Accounting Education 
Pages: 423-438 
Issue: 4 
Volume: 19 
Year: 2010 
Keywords: Pacioli, double-entry bookkeeping, Summa Arithmetica, pedagogy, humanism, abbaco, business education, cognitive apprenticeship, 
X-DOI: 10.1080/09639284.2010.501955 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.501955 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:423-438




Template-Type: ReDIF-Article 1.0
Author-Name: Philippus Lodewikus Wessels 
Author-X-Name-First: Philippus Lodewikus 
Author-X-Name-Last: Wessels 
Title: A Critical Learning Outcome Approach in Designing, Delivering and Assessing the IT Knowledge Syllabus 
Abstract:
  Although the accounting profession has embraced a competency-based
 approach in the education and training of students, some educators
 struggle to adapt the delivery and assessment of their accounting
 programmes to bring them in line with these outcomes. The challenge for
 all educators is to seek ways to marry the curriculum, the design and
 delivery of the syllabus and assessment in such a way as to maximize
 students' learning in relation to priority goals. The aim of this paper is
 to discuss how the IFAC curriculum on the general knowledge of IT (IEPS 2)
 could be analysed using an alternative approach based on critical learning
 outcomes to develop a syllabus that would enable educators to deliver and
 assess it in line with the learning outcomes and competency requirements.
 The newly-developed syllabus should direct educators to adopt a holistic
 approach in the delivery and assessment of the IT course. This approach
 should ensure that students understand how information technology can
 support them as accountants in producing information in the format
 required by users. 
Journal: Accounting Education 
Pages: 439-456 
Issue: 5 
Volume: 19 
Year: 2009 
Keywords: Accounting education, critical learning outcome approach, competency-based approach, curriculum development, IT knowledge education, 
X-DOI: 10.1080/09639280903208534 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903208534 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2009:i:5:p:439-456




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Coetzee 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Coetzee 
Author-Name: Ruanda Oberholzer 
Author-X-Name-First: Ruanda 
Author-X-Name-Last: Oberholzer 
Title: South African Career Guidance Counsellors' and Mathematics Teachers' Perception of the Accounting Profession 
Abstract:
  The shortage of accounting professionals is well-documented. To address
 this shortage, greater numbers of school students should be attracted and
 enrolled in undergraduate accounting programmes. Unfortunately, school
 students may have misperceptions of the accounting profession. These
 misperceptions may result in potential entrants to the profession being
 lost to other professions. Secondary school teachers play an influential
 role in students' perceptions of future careers. This survey assessed the
 perceptions of the secondary school career guidance counsellors and
 mathematics teachers' perceptions of the accounting profession in South
 Africa in comparison to the medical, engineering and legal professions.
 The findings suggest that the accounting profession is held in lower
 esteem than the engineering and medical professions, but in higher esteem
 than the legal profession. The findings confirm previous research
 conducted in the USA, Australasia and Japan. Marketing and recruitment
 programmes should educate secondary school teachers as to the true nature
 of the accounting profession. 
Journal: Accounting Education 
Pages: 457-472 
Issue: 5 
Volume: 19 
Year: 2010 
Keywords: Accounting profession, secondary school teachers, perceptions, survey, South Africa, 
X-DOI: 10.1080/09639280903411328 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903411328 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:5:p:457-472




Template-Type: ReDIF-Article 1.0
Author-Name: David Tegarden 
Author-X-Name-First: David 
Author-X-Name-Last: Tegarden 
Author-Name: Steven Sheetz 
Author-X-Name-First: Steven 
Author-X-Name-Last: Sheetz 
Author-Name: David Henderson 
Author-X-Name-First: David 
Author-X-Name-Last: Henderson 
Title: Strategic Planning in an Accounting Department using Causal Maps and Cognitive Factions 
Abstract:
  Strategic planning can be a time-consuming task for academic departments.
 As such, an effective and efficient strategic planning approach is
 paramount. This paper presents a strategic planning approach using causal
 mapping to uncover the factors which faculty members believed would make
 their department (in the USA) more successful. The information gathered
 during the session was used as part of an AACSB accounting maintenance of
 accreditation process. The approach applied here elicits faculty
 involvement in ways which bring to the surface perspectives held by
 subgroups/factions of faculty. Additional perspectives are positive in a
 strategic planning context as they can contribute to devising strategies
 that might not have resulted by considering only majority views. Content
 analysis of the strategic plan suggests the range of views uncovered were
 integrated into the plan, including both the strategic factors and the
 relative importance of the factors. 
Journal: Accounting Education 
Pages: 473-500 
Issue: 5 
Volume: 19 
Year: 2010 
Keywords: Strategic planning, AACSB accounting accreditation, causal maps, cognitive factions, 
X-DOI: 10.1080/09639280903416376 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903416376 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:5:p:473-500




Template-Type: ReDIF-Article 1.0
Author-Name: John Ferguson 
Author-X-Name-First: John 
Author-X-Name-Last: Ferguson 
Author-Name: David Collison 
Author-X-Name-First: David 
Author-X-Name-Last: Collison 
Author-Name: David Power 
Author-X-Name-First: David 
Author-X-Name-Last: Power 
Author-Name: Lorna Stevenson 
Author-X-Name-First: Lorna 
Author-X-Name-Last: Stevenson 
Title: The Views of 'Knowledge Gatekeepers' About the Use and Content of Accounting Textbooks 
Abstract:
  This study examines financial accounting educators' views about, and use
 of, recommended course textbooks in the UK. In particular, this research
 explores the factors that influence the selection of a recommended text,
 the role it plays on the course, and educators' perceptions of the
 worldview that underpins their chosen text. Drawing on the results of a
 questionnaire survey and semi-structured interviews with introductory
 financial accounting educators, this study draws attention to ideological
 issues concerning accounting textbooks. In particular, findings from this
 research suggest that a number of educators feel that their recommended
 textbooks should discuss the information needs of a broad range of
 stakeholders and supplement their text with materials that provide
 alternative perspectives or which draw attention to current issues in
 accounting. Moreover, a number of the participants indicated that their
 textbook had ideological characteristics in so far as they had an overly
 technical focus which 'obscured' the values that underpinned them. 
Journal: Accounting Education 
Pages: 501-525 
Issue: 5 
Volume: 19 
Year: 2009 
Keywords: Textbooks, ideology, stakeholders, maximization of shareholders' wealth, 
X-DOI: 10.1080/09639281003594294 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639281003594294 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2009:i:5:p:501-525




Template-Type: ReDIF-Article 1.0
Author-Name: Subhash Abhayawansa 
Author-X-Name-First: Subhash 
Author-X-Name-Last: Abhayawansa 
Author-Name: Lariane Fonseca 
Author-X-Name-First: Lariane 
Author-X-Name-Last: Fonseca 
Title: Conceptions of Learning and Approaches to Learning&#x2014;A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka 
Abstract:
  This study explores conceptions of learning (SCL) and approaches to
 learning (SAL) of a group of Sri Lankan students studying accounting in an
 Australian university. The focus is on how cultural background and home
 country learning experiences shape SCL and SAL of these students. This
 research is based on the phenomenographic method, and semi-structured
 interviews are used for data collection. The results indicate that the
 interviewed students have lower-order conceptions of learning, and show
 characteristics of surface learning. Although the social approval motive
 was dominant in these students, it was not manifested in an achieving
 approach. Students in this study embrace the pedagogical tradition of the
 West, and engage in deep learning when they are exposed to research or
 practice-based assessments. Remnants from years of secondary education and
 aspects of a collectivist culture play a vital part in the ways in which
 these students perceive and approach learning. In addition, preconceptions
 of accounting as a vocation and a discipline strongly embedded in
 practice, drive learning conceptions and learning approaches. 
Journal: Accounting Education 
Pages: 527-550 
Issue: 5 
Volume: 19 
Year: 2010 
Keywords: Accounting students, culture, phenomenonography, Sri Lanka, approaches to learning, student conceptions of learning, 
X-DOI: 10.1080/09639284.2010.502651 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.502651 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:5:p:527-550




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Editorial 
Abstract:
Journal: Accounting Education 
Pages: 551-553 
Issue: 6 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639284.2010.545235 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.545235 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:551-553




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Healy 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Healy 
Author-Name: Maeve McCutcheon 
Author-X-Name-First: Maeve 
Author-X-Name-Last: McCutcheon 
Title: Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences 
Abstract:
  The case study method has come under increasing attention in recent
 decades with some writers extolling its potential to promote deeper
 learning. However, in the area of accounting education, ongoing calls for
 its use are not matched with similar accounts of successful use. Using a
 phenomenological approach, this study explores how accounting lecturers at
 an Irish university experience teaching with case studies. Three
 categories of description emerge: controller, facilitator, and partner. Of
 these, only the partners apply the case method with the explicit intention
 of fostering deeper learning and personal development. This suggests that,
 to inform the debate on its potential benefits, more extensive
 consideration needs to be paid to the manner in which accounting educators
 actually engage with the case method. Research in accounting education
 should move beyond consideration of teaching method to focus on the
 underlying affective and institutional factors which colour interpretation
 of the teaching context. 
Journal: Accounting Education 
Pages: 555-567 
Issue: 6 
Volume: 19 
Year: 2010 
Keywords: Case-based teaching, lecturer experience, teaching approach, 
X-DOI: 10.1080/09639284.2010.501577 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.501577 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:555-567




Template-Type: ReDIF-Article 1.0
Author-Name: Yacine Belghitar 
Author-X-Name-First: Yacine 
Author-X-Name-Last: Belghitar 
Author-Name: Giovanna Scataglini Belghitar 
Author-X-Name-First: Giovanna Scataglini 
Author-X-Name-Last: Belghitar 
Title: The Role of Critical Evaluation in Finance Education: Insights from an MSc Programme 
Abstract:
  This paper explores how prepared MSc in Finance students at a British
 university were for a research-based dissertation; how much they knew
 about independent research prior to starting the dissertation; and how the
 university assisted them during this research work. Three changes were
 carried out within the programme with the aim of immersing students in
 research practices. Students were provided with the opportunity to discuss
 and evaluate critically the methodologies and findings of real research
 studies in Finance. Thus, the study provides practical suggestions on how
 to support the students' experience of dissertation work. Furthermore,
 this paper contributes to the literature on what constitutes research in
 Finance and on how students can learn about standards of academic
 validation, by offering a subject-specific perspective on information
 literacy. 
Journal: Accounting Education 
Pages: 569-586 
Issue: 6 
Volume: 19 
Year: 2010 
Keywords: Action research, finance, master's dissertations, information literacy, research methods, 
X-DOI: 10.1080/09639284.2010.511705 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.511705 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:569-586




Template-Type: ReDIF-Article 1.0
Author-Name: Luckmika Perera 
Author-X-Name-First: Luckmika 
Author-X-Name-Last: Perera 
Author-Name: Peter Richardson 
Author-X-Name-First: Peter 
Author-X-Name-Last: Richardson 
Title: Students' Use of Online Academic Resources within a Course Web Site and Its Relationship with Their Course Performance: An Exploratory Study 
Abstract:
  Prior research suggests that the online provision of course materials can
 have a positive impact on students' examination performance. This study
 adds to the existing literature by investigating the link between the
 students' use of different forms of online course provisions and tools
 (i.e. course materials, links and discussion forums) and the final
 examination performance of students in a second year undergraduate
 accounting course. Findings indicate a positive association between the
 number of online files viewed by students, the number of online discussion
 messages posted by them, and their examination performance. A significant
 relationship was not found between examination performance and the amount
 of time spent on the subject's web site, the viewing of links to web sites
 that were not core to the course being studied, or the passive reading of
 discussion messages. These findings support the benefits to be gained by
 providing course materials online and encouraging students to access the
 materials posted and to participate actively in online discussion. 
Journal: Accounting Education 
Pages: 587-600 
Issue: 6 
Volume: 19 
Year: 2010 
Keywords: Online learning, undergraduate accounting courses, online resources, students' examination performance, blended learning, 
X-DOI: 10.1080/09639284.2010.529639 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.529639 
File-Format: text/html
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Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:587-600




Template-Type: ReDIF-Article 1.0
Author-Name: Belverd Needles 
Author-X-Name-First: Belverd 
Author-X-Name-Last: Needles 
Title: Accounting Education: The Impact of Globalization 
Abstract:
  This report investigates the impact of globalization on accounting
 education as set forth by members of a panel at the annual meeting of the
 American Accounting Association held in New York in August 2009. It
 addresses the work of the International Federation of Accountants (IFAC)
 and the International Accounting Education Standards Board (IAESB) in
 coordinating accounting education globally, research by the International
 Association for Accounting Education and Research (IAAER) in support of
 the IAESB, the work of the International Accounting Standards Committee
 Foundation (IASC Foundation) and its impact on accounting education, and
 the impact of globalization on accounting education in Japan. 
Journal: Accounting Education 
Pages: 601-605 
Issue: 6 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639284.2010.501578 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.501578 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:601-605




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Higgins 
Author-X-Name-First: Mark 
Author-X-Name-Last: Higgins 
Title: A Recap of the 22nd Annual Mid-Year Meeting of the American Taxation Association 
Abstract:
Journal: Accounting Education 
Pages: 607-613 
Issue: 6 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639284.2010.530418 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.530418 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:607-613




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy Fogarty 
Author-X-Name-First: Timothy 
Author-X-Name-Last: Fogarty 
Title: Going Native: A Report from the Taxing Edge of Academic Accounting 
Abstract:
Journal: Accounting Education 
Pages: 615-617 
Issue: 6 
Volume: 19 
Year: 2010 
X-DOI: 10.1080/09639284.2010.530419 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.530419 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:615-617




Template-Type: ReDIF-Article 1.0
Author-Name: Janto Haman 
Author-X-Name-First: Janto 
Author-X-Name-Last: Haman 
Author-Name: John Donald 
Author-X-Name-First: John 
Author-X-Name-Last: Donald 
Author-Name: Jacqueline Birt 
Author-X-Name-First: Jacqueline 
Author-X-Name-Last: Birt 
Title: Expectations and Perceptions of Overseas Students in a Post-graduate Corporate Accounting Subject: A Research Note 
Abstract:
  This study examines the expectations and perceptions of overseas students
 undertaking the post-graduate corporate accounting subject taught at an
 Australian university. An understanding of students' perceptions and
 expectations in learning of the subject is important in assisting
 accounting academics to enhance their teaching programmes, and to manage
 the diverse student cohorts which are now a feature of university
 classrooms in Australia. The findings show that overseas students expected
 the post-graduate corporate accounting subject to be challenging and
 interesting. Moreover, they expressed a strong desire that the subject
 should emphasise the practicalities of accounting. 
Journal: Accounting Education 
Pages: 619-631 
Issue: 6 
Volume: 19 
Year: 2010 
Keywords: Learning approaches, learning environment, perceptions, expectations, corporate accounting, overseas students, 
X-DOI: 10.1080/09639284.2010.502329 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.502329 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:19:y:2010:i:6:p:619-631




Template-Type: ReDIF-Article 1.0
Author-Name: Indra Abeysekera 
Author-X-Name-First: Indra 
Author-X-Name-Last: Abeysekera 
Title: Further Evidence of Critical Thinking and Final Examination Performance in Advanced Financial Accounting 
Abstract:
  This study examines whether in-course test components requiring stronger
 critical thinking skills can help explain final examination performance in
 an advanced undergraduate financial accounting course, conducted in 2003
 and 2004 over three continuous semesters at an Australian university. It
 proposes and validates two levels of dimensions affecting final
 examination performance: in-course test components and students' previous
 university academic performance. Analysis of a database of 1,816 students
 using standardised multiple regression over three continuous semesters
 suggests that while overall Grade Point Advantage (GPA) is the single best
 predictor of final examination performance, in-course test components that
 require more critical thinking are better predictors than others, except
 for the in-course ethics essay test. Length of stay also had some
 predictive ability. This study suggests that academics should pay
 attention to monitoring and providing feedback to students on their
 in-course performance in tests that examine critical-thinking skills
 covering a wide range of topics. Such monitoring and feedback may assist
 in improving the final examination performance of students in this course. 
Journal: Accounting Education 
Pages: 1-1 
Issue: 1 
Volume: 20 
Year: 2011 
X-DOI: 10.1080/09639284.2011.560642 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.560642 
File-Format: text/html
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Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:1-1




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Wilson 
Author-X-Name-First: Richard 
Author-X-Name-Last: Wilson 
Title: Alignment in Accounting Education and Training 
Abstract:
Journal: Accounting Education 
Pages: 3-16 
Issue: 1 
Volume: 20 
Year: 2011 
X-DOI: 10.1080/09639284.2011.555940 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.555940 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:3-16




Template-Type: ReDIF-Article 1.0
Author-Name: Xin Guo 
Author-X-Name-First: Xin 
Author-X-Name-Last: Guo 
Title: Understanding Student Plagiarism: An Empirical Study in Accounting Education 
Abstract:
  The purpose of this paper is to: (i) identify factors concerning student
 plagiarism in accounting education; (ii) develop and empirically test a
 model of factors influencing students' plagiaristic behaviour; and (iii)
 make recommendations to accounting educators to reduce the incidence of
 student plagiarism. A questionnaire was administrated to 381 UK accounting
 students. Structural equation modelling was used to assist data analysis.
 Research results indicate four antecedents of student plagiarism labelled:
 (i) academic integration; (ii) cultural influences; (iii) moral
 capability; and (iv) gender. The surface learning approach taken by
 accounting students is found to be positively associated with their
 pressures such as fear of failure and time pressure. The paper concludes
 by suggesting that educators should adopt a supportive approach to
 motivating students to act in a consistent, ethical manner in their
 academic life. 
Journal: Accounting Education 
Pages: 17-37 
Issue: 1 
Volume: 20 
Year: 2011 
Keywords: Student plagiarism, accounting education, structural equation modelling, 
X-DOI: 10.1080/09639284.2010.534577 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.534577 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:17-37




Template-Type: ReDIF-Article 1.0
Author-Name: Paul Andon 
Author-X-Name-First: Paul 
Author-X-Name-Last: Andon 
Author-Name: Jane Baxter 
Author-X-Name-First: Jane 
Author-X-Name-Last: Baxter 
Title: Introducing and Contextualising Customer Lifetime Valuation: A Management Accounting Teaching Resource 
Abstract:
  The resource presented in this paper introduces and contextualises the
 teaching of Customer Lifetime Valuation (CLV) to management accounting
 students. CLV is a relatively recent innovation. It involves calculating
 the present value of expected net cash flows generated over the lifetime
 of an organisation's relationship with a particular customer/customer
 segment and using this information better to manage returns derived from a
 customer base. The Teaching Resource provides an introduction to the
 topic, suggested learning objectives, suitable student reading, and an
 innovative case (OzInsure case) facilitating students' technical
 competence and evaluation of CLV. Also included are suggested solutions
 and further background information situating the use and development of
 the teaching resource. Feedback received from peers and students indicates
 the utility of the Teaching Resource, and provides guidance as to its
 future development. More generally, this resource illustrates the
 feasibility of using instructors' research experiences to inform learning
 in management accounting. 
Journal: Accounting Education 
Pages: 39-61 
Issue: 1 
Volume: 20 
Year: 2011 
Keywords: Strategic management accounting, teaching resource, customer lifetime valuation (CLV), customer relationship management (CRM), 
X-DOI: 10.1080/09639284.2010.543342 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.543342 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:39-61




Template-Type: ReDIF-Article 1.0
Author-Name: Amr Kotb 
Author-X-Name-First: Amr 
Author-X-Name-Last: Kotb 
Author-Name: Clare Roberts 
Author-X-Name-First: Clare 
Author-X-Name-Last: Roberts 
Title: E-business in Accounting Education: A Review of Undergraduate Accounting Degrees in the UK and Ireland 
Abstract:
  Despite the rapidly growing importance of e-business and its impact on
 every aspect of the business world, including accounting practice and the
 accounting profession, little attention has been given to the e-business
 education provided to accounting students. This paper reports the results
 of a study into e-business education in undergraduate university
 accounting degree programmes in the UK and the Republic of Ireland. An
 analysis of 119 syllabi, representing e-business, information systems and
 auditing modules, was undertaken to investigate the scope of and content
 of e-business teaching within accounting degrees. It was found that
 e-business is, at best, only briefly covered in the typical accounting
 degree. Results of the study suggest that the UK and Ireland are lagging
 considerably behind the USA with regard to e-business education. They may
 also provide accounting educators, professional bodies, and researchers
 with insights into the teaching of e-business in order to better prepare
 accounting graduates for the Internet-based marketplace. 
Journal: Accounting Education 
Pages: 63-78 
Issue: 1 
Volume: 20 
Year: 2011 
Keywords: E-business, information technology, accounting curricula, e-business education, 
X-DOI: 10.1080/09537325.2010.547318 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09537325.2010.547318 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:63-78




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Dyckman 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Dyckman 
Author-Name: Wil Uecker 
Author-X-Name-First: Wil 
Author-X-Name-Last: Uecker 
Title: A Tribute to Professor Stephen A. Zeff 
Abstract:
Journal: Accounting Education 
Pages: 81-95 
Issue: 1 
Volume: 20 
Year: 2011 
X-DOI: 10.1080/09639284.2010.537831 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2010.537831 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:81-95




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Title: Sandy Burton's Accounting Legacy: Regulation and Education 
Abstract:
  Sandy Burton was a seasoned academic who played a major role in shaping
 American accounting regulation in the latter part of the twentieth
 century. A vocal reformer, he became a vigorous SEC Chief Accountant and
 thereafter New York City Deputy Mayor. He was a critic of accounting
 practice as well as academe, preaching the gospel of reform in writings
 and speeches. Contending that accounting was too narrowly focused, he
 called upon the accounting community to reinvent itself. He was profoundly
 dissatisfied with the nature of academic accounting research because it
 had been irrelevant to practice. Burton earned considerable respect for
 attempting to bridge the gap between accounting practice and academe. 
Journal: Accounting Education 
Pages: 97-106 
Issue: 1 
Volume: 20 
Year: 2011 
X-DOI: 10.1080/09639284.2011.552314 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.552314 
File-Format: text/html
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Template-Type: ReDIF-Article 1.0
Author-Name: Karen Van Peursem 
Author-X-Name-First: Karen 
Author-X-Name-Last: Van Peursem 
Author-Name: Elizabeth Monk 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Monk 
Title: Guest Editorial 
Abstract:
Journal: Accounting Education 
Pages: 111-113 
Issue: 2 
Volume: 20 
Year: 2011 
X-DOI: 10.1080/09639284.2011.557485 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.557485 
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Handle: RePEc:taf:accted:v:20:y:2011:i:2:p:111-113




Template-Type: ReDIF-Article 1.0
Author-Name: Louise Crawford 
Author-X-Name-First: Louise 
Author-X-Name-Last: Crawford 
Author-Name: Christine Helliar 
Author-X-Name-First: Christine 
Author-X-Name-Last: Helliar 
Author-Name: Elizabeth Monk 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Monk 
Title: Generic Skills in Audit Education 
Abstract:
  The academic literature and higher education benchmark statements
 identify groups of skills that are desirable both for students seeking
 employment and for employers seeking to recruit students. Professional
 accounting education pronouncements also stipulate skills that are
 necessary for an individual to possess in order to act as a competent
 accountant and auditor. Through a questionnaire survey, this research
 examines: (i) which of these skills audit and accounting practitioners
 expect UK universities to teach; (ii) which skills audit and accounting
 academics believe are important for students to acquire; (iii) which
 skills audit academics believe that employers require; and (iv) which
 skills audit academics teach in the UK. Institutional theory is used to
 develop and interpret this research. 
Journal: Accounting Education 
Pages: 115-131 
Issue: 2 
Volume: 20 
Year: 2011 
Keywords: Generic skills, audit education, accounting education, IESs, institutional theory, 
X-DOI: 10.1080/09639284.2011.557487 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.557487 
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Handle: RePEc:taf:accted:v:20:y:2011:i:2:p:115-131




Template-Type: ReDIF-Article 1.0
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Author-Name: Brian Telford 
Author-X-Name-First: Brian 
Author-X-Name-Last: Telford 
Author-Name: Marlene Davies 
Author-X-Name-First: Marlene 
Author-X-Name-Last: Davies 
Author-Name: Jon Evans 
Author-X-Name-First: Jon 
Author-X-Name-Last: Evans 
Title: Students' Perceptions of Work-Based Training and Examination-Based Learning Relating to the Professional Competence of Auditors and the Impact of Regulatory Changes on Audit Training in the UK 
Abstract:
  The purpose of this paper is to investigate students' perceptions of
 work-based training and examination-based learning as it relates to the
 professional competence of auditors. The paper takes as its motivation the
 fall in the number of accountants registering as qualified auditors in the
 UK following fundamental changes in the audit environment. Legislation
 aimed at reducing red tape has resulted in a large number of UK companies
 taking advantage of an audit exemption, and most of these are clients of
 small audit firms. This legislative change has had significant pedagogic
 implications on the experiential learning of audit trainees and the
 availability of training opportunities for them. The contribution of the
 paper is to explain the perceived relevance and importance of training
 opportunities to trainees seeking to obtain audit qualifications. Using
 data from an on-line questionnaire and focus groups, the study reports
 that trainees in smaller firms lack opportunities to obtain sufficient
 audit experience, and there is a lack of synchronization between limited
 practical experience and classroom tuition provided before taking auditing
 examinations. The implications are that effective audit training will
 become restricted to large audit firms the trainees in which often choose
 different career paths to auditing, thereby limiting the number of
 qualified auditors in the UK in the future. 
Journal: Accounting Education 
Pages: 133-151 
Issue: 2 
Volume: 20 
Year: 2011 
Keywords: Audit training, work-based training, examination-based learning, firm size, 
X-DOI: 10.1080/09639284.2011.557488 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.557488 
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Template-Type: ReDIF-Article 1.0
Author-Name: Jenna Chaffey 
Author-X-Name-First: Jenna 
Author-X-Name-Last: Chaffey 
Author-Name: Karen Van Peursem 
Author-X-Name-First: Karen 
Author-X-Name-Last: Van Peursem 
Author-Name: Mary Low 
Author-X-Name-First: Mary 
Author-X-Name-Last: Low 
Title: Audit Education for Future Professionals: Perceptions of New Zealand Auditors 
Abstract:
  Audit professionals are charged with gathering evidence and expressing
 their opinions on the financial claims made by others. In New Zealand, as
 elsewhere, these opinions are relied upon for a myriad of decisions as to
 the economic position and operations of an organisation. The educational
 experience that future professionals receive in their tertiary study is
 important because it lays the pedagogical foundation for this role. The
 aim of this study is to evaluate those teaching practices, subjects and
 techniques that might be of value to future audit professionals. The
 analysis is uniquely from the perspective of the professional members who
 are most likely to benefit from students' experiences. The literature is
 used to identify relevant questions, and a survey of 360 professional
 auditors in New Zealand yielded a 36.4% response rate. A triangulated
 analysis of comments and scaled questions reveals that these professionals
 are concerned with communication, small business engagements and the
 relationships between, for example, risk and planning and independence and
 ethics. Findings also confirm the value of experiential and
 practice-informed learning and direct us to a few topics that may
 accommodate non-traditional teaching methods. Conclusions consider
 implications for teaching and future research. 
Journal: Accounting Education 
Pages: 153-185 
Issue: 2 
Volume: 20 
Year: 2011 
Keywords: Audit education, New Zealand accounting profession, 
X-DOI: 10.1080/09639284.2011.557492 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.557492 
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Template-Type: ReDIF-Article 1.0
Author-Name: Joan Ballantine 
Author-X-Name-First: Joan 
Author-X-Name-Last: Ballantine 
Author-Name: Patricia Mccourt 
Author-X-Name-First: Patricia 
Author-X-Name-Last: Mccourt 
Title: The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students' Ethical Judgments 
Abstract:
  This study considers the possibility of auditing students' ethical
 judgment being affected by two factors, namely ethical orientation and
 gender. While tests revealed that more idealistic students judged some
 unethical situations more strictly than did less idealistic students,
 overall no significant relationship was found between ethical orientation
 and ethical judgment. The study also reported no significant relationship
 between gender and ethical judgment. Furthermore, males were as likely as
 females to be classified as high idealists. Overall, the findings from the
 current study inform auditing educators that discriminating among students
 on the basis of ethical orientation and gender may not assist in
 stimulating students' discussion and resolution of ethical dilemmas. 
Journal: Accounting Education 
Pages: 187-201 
Issue: 2 
Volume: 20 
Year: 2011 
Keywords: Ethical orientation, idealism, relativism, ethical judgment, gender and auditing, 
X-DOI: 10.1080/09639284.2011.557493 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.557493 
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Handle: RePEc:taf:accted:v:20:y:2011:i:2:p:187-201




Template-Type: ReDIF-Article 1.0
Author-Name: Julie Drake 
Author-X-Name-First: Julie 
Author-X-Name-Last: Drake 
Title: Adding Value to Audit Education through 'Living' Cases 
Abstract:
  This paper seeks to address the perceived failure of university teaching
 to foster critical understanding of audit practice and to identify a
 potential remedy. It contributes to the debate (Maltby, 2001,
 &#x201c;Second thoughts about 'Cases in Auditing',&#x201d; Accounting
 Education: an international journal, 10(4), 421-428) by investigating the
 double-faceted nature of auditing: as a sub-set of the academic discipline
 of accounting and as professional practice. Although case studies are
 helpful for students of auditing, they tend to be artificial, or at best,
 retrospective. This paper introduces a different type of case study for
 audit education using corporate failure stories from the media as an
 example, proposing and explaining the notion of the 'living case' in order
 to foster critical appraisal of audit practice. It contributes to the
 literature on audit education by describing how this different type of
 case can address both the technical activities and the social practice of
 audit through Kolb's (1984, Experiential Learning: Experience as the
 Source of Learning and Development, Englewood Cliffs, NJ: Prentice Hall)
 experiential learning theory and thus concludes that there is a place for
 the practical nature of auditing in academic study, in order to fully
 appreciate the social aspects. 
Journal: Accounting Education 
Pages: 203-222 
Issue: 2 
Volume: 20 
Year: 2011 
Keywords: Audit education, case method; media, 
X-DOI: 10.1080/09639284.2011.557518 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.557518 
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Template-Type: ReDIF-Article 1.0
Author-Name: Barbara Flood 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Flood 
Author-Name: Pauline Willis 
Author-X-Name-First: Pauline 
Author-X-Name-Last: Willis 
Title: Annual Conference of the British Accounting Association's Special Interest Group on Accounting Education 26-28 May, 2010 Dublin City University, Ireland 
Abstract:
Journal: Accounting Education 
Pages: 225-226 
Issue: 3 
Volume: 20 
Year: 2011 
X-DOI: 10.1080/09639284.2011.584672 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.584672 
File-Format: text/html
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Handle: RePEc:taf:accted:v:20:y:2011:i:3:p:225-226




Template-Type: ReDIF-Article 1.0
Author-Name: Donald Wygal 
Author-X-Name-First: Donald 
Author-X-Name-Last: Wygal 
Title: Teaching, Scholarship and Sharing: Perspectives on Community 
Abstract:
  Accounting educators face ongoing needs for professional development.
 However, given constraints in available resource support and time demands,
 faculty members may perceive such efforts in terms of an 'either/or'
 proposition. An alternative view, presented here, conveys the power and
 potential of a 'both/and' approach built upon a model of shared strengths
 in the pursuit of professional development. Specifically examined is a
 university-wide faculty development initiative in the USA. A demonstrable
 theme is that each of us has the potential to add value to our own
 professional pursuits and to those of colleagues throughout our careers. 
Journal: Accounting Education 
Pages: 227-237 
Issue: 3 
Volume: 20 
Year: 2011 
Keywords: Shared experiences, mentoring, faculty development, personal empowerment, 
X-DOI: 10.1080/09639284.2011.581373 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.581373 
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Handle: RePEc:taf:accted:v:20:y:2011:i:3:p:227-237




Template-Type: ReDIF-Article 1.0
Author-Name: Ursula Lucas 
Author-X-Name-First: Ursula 
Author-X-Name-Last: Lucas 
Title: Towards A 'Scholarship of Teaching and Learning': The Individual and the Communal Journey 
Abstract:
  This paper is a summary of a presentation made at the 2010 Annual
 Conference of the British Accounting Association's Special Interest Group
 on Accounting Education, held at Dublin City University. This presentation
 set out a case for a communal scholarship of teaching and learning within
 accounting and emphasised the role of autoethnographies within this
 process. 
Journal: Accounting Education 
Pages: 239-243 
Issue: 3 
Volume: 20 
Year: 2011 
Keywords: Scholarship of teaching and learning, autoethnography, accounting education, 
X-DOI: 10.1080/09639284.2011.581047 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.581047 
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Handle: RePEc:taf:accted:v:20:y:2011:i:3:p:239-243




Template-Type: ReDIF-Article 1.0
Author-Name: John Doran 
Author-X-Name-First: John 
Author-X-Name-Last: Doran 
Author-Name: Margaret Healy 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Healy 
Author-Name: Maeve McCutcheon 
Author-X-Name-First: Maeve 
Author-X-Name-Last: McCutcheon 
Author-Name: Steve O'Callaghan 
Author-X-Name-First: Steve 
Author-X-Name-Last: O'Callaghan 
Title: Adapting Case-Based Teaching to Large Class Settings: An Action Research Approach 
Abstract:
  While literature points to significant benefits from using case-based
 teaching in accounting education, the extent to which these benefits can
 be obtained with large undergraduate classes is not evident. Using an
 action research approach, strategies for the use of case-based teaching in
 large classes at an Irish university were developed and evaluated.
 Insights into the nature of the challenges facing lecturers and students
 in the large class setting were obtained. The researchers found that, by
 using appropriate strategies, case studies can be successfully delivered
 in large class settings, as measured against criteria derived from the
 literature. The action research method proved effective in the reflection
 on and development of these strategies. However, despite the success of
 the strategies that were developed, there were important aspects of the
 students' and lecturers' responses in this setting that had an impact on
 the benefits realized. 
Journal: Accounting Education 
Pages: 245-263 
Issue: 3 
Volume: 20 
Year: 2011 
Keywords: Case-based teaching, large class settings, action research, 
X-DOI: 10.1080/09638180.2011.583742 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09638180.2011.583742 
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Template-Type: ReDIF-Article 1.0
Author-Name: Mark Freeman 
Author-X-Name-First: Mark 
Author-X-Name-Last: Freeman 
Author-Name: Phil Hancock 
Author-X-Name-First: Phil 
Author-X-Name-Last: Hancock 
Title: A Brave New World: Australian Learning Outcomes in Accounting Education 
Abstract:
  During 2010, minimum academic standards for Australian bachelor and
 master degree programmes in accounting were formulated. These were
 developed for a new higher education system predicated on expansion,
 including participation targets and demand-driven funding for public
 institutions, and a centralised regulatory and quality assurance system to
 support consumer protection covering all providers. In 2011 a pilot
 project involving 25% of Australian universities that provide accounting
 education, is underway to assess achievement of graduating student
 outcomes against nationally agreed academic standards. The benchmarking
 process involves double-blind external peer review. It will be expanded in
 2012 to embrace other universities and non-university providers including
 emerging providers from both the private sector and the vocational
 education sector. 
Journal: Accounting Education 
Pages: 265-273 
Issue: 3 
Volume: 20 
Year: 2011 
Keywords: Threshold, learning outcomes, academic standards, benchmarking, 
X-DOI: 10.1080/09639284.2011.580915 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.580915 
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Handle: RePEc:taf:accted:v:20:y:2011:i:3:p:265-273




Template-Type: ReDIF-Article 1.0
Author-Name: F. Elizabeth Gray 
Author-X-Name-First: F. Elizabeth 
Author-X-Name-Last: Gray 
Author-Name: Niki Murray 
Author-X-Name-First: Niki 
Author-X-Name-Last: Murray 
Title: 'A distinguishing factor': Oral Communication Skills in New Accountancy Graduates 
Abstract:
  This study into the perceived importance of oral communication skills in
 accountancy included the collection and analysis of quantitative and
 qualitative data from a national survey of New Zealand accountants,
 followed by a series of semi-structured interviews. Survey and interview
 data reveal agreement with existing literature: New Zealand accountancy
 employers find all oral communication skills somewhat important and a
 number of specific skills extremely important, but employers also report
 seldom finding the required level of oral communication proficiency in new
 university graduates. The study produced an inventory of 27 individual
 oral communication skills that will be useful to similar investigations in
 different national contexts. Additionally, the findings of this study may
 be useful to curricular development both in the New Zealand and
 international contexts. 
Journal: Accounting Education 
Pages: 275-294 
Issue: 3 
Volume: 20 
Year: 2011 
Keywords: Oral communication, workplace communication, listening, presentation skills, telephone skills, 
X-DOI: 10.1080/09639284.2011.560763 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09639284.2011.560763 
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Template-Type: ReDIF-Article 1.0
Author-Name: Ralph   W. Adler 
Author-X-Name-First: Ralph   W. 
Author-X-Name-Last: Adler 
Title: Editorial 
Journal: Accounting Education 
Pages: 299-301 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 8 
X-DOI: 10.1080/09639284.2011.601567 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.601567 
File-Format: text/html
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Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:299-301




Template-Type: ReDIF-Article 1.0
Author-Name: Michael   J. C. Wells 
Author-X-Name-First: Michael   J. C. 
Author-X-Name-Last: Wells 
Title: Framework-based Approach to Teaching Principle-based Accounting Standards 
Abstract:
  To a large extent, financial statements that conform to International
 Financial Reporting Standards (IFRSs) are based on estimates, judgements
 and models rather than exact depictions. Because the International
 Accounting Standards Board (IASB) <italic>Conceptual Framework</italic>
 establishes the concepts that underlie those estimates, judgements and
 models, it provides a basis for the use of judgement in resolving
 accounting issues. Because the objective of the <italic>Conceptual
 Framework</italic> is to facilitate the consistent and logical formulation
 of IFRSs, adopting a Framework-based approach to teaching IFRSs provides
 students with a cohesive understanding of IFRSs by relating the
 requirements in IFRSs to the objective of IFRS financial information and
 the concepts that underlie IFRSs and inform its development. That
 understanding should enhance the ability of students to exercise the
 judgements that are necessary to apply IFRSs and it should better prepare
 them to continuously update their IFRS knowledge and competencies in the
 context of life-long learning. 
Journal: Accounting Education 
Pages: 303-316 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 3 
X-DOI: 10.1080/09639284.2011.569128 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.569128 
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Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:303-316




Template-Type: ReDIF-Article 1.0
Author-Name: Robert   K. Larson 
Author-X-Name-First: Robert   K. 
Author-X-Name-Last: Larson 
Author-Name: Donna   L. Street 
Author-X-Name-First: Donna   L. 
Author-X-Name-Last: Street 
Title: IFRS Teaching Resources: Available and Rapidly Growing 
Abstract:
  With the rapid adoption of International Financial Reporting Standards
 (IFRS) around the world, accounting practitioners, educators, and students
 are in great need of IFRS instructional materials. This article provides a
 compilation and review of IFRS teaching resources based primarily on
 presentations made at a series of IFRS Teaching Workshops sponsored by the
 IFRS Foundation Teaching Initiative and the International Association for
 Accounting Education and Research (IAAER). With the purpose of helping
 those teaching IFRS, especially those with limited prior IFRS teaching
 experience, we provide detailed information so educators can easily access
 and use these resources. Several different IFRS teaching strategies and
 examples are provided to help educators consider how to use the suggested
 IFRS resources. In addition, while focusing on English language IFRS
 teaching materials, we provide some suggestions for useful materials
 available in other languages. While teaching, learning, and using IFRS
 takes effort, a large body of IFRS resources, including many available at
 no or minimal cost, is now available to facilitate the process. 
Journal: Accounting Education 
Pages: 317-338 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 4 
X-DOI: 10.1080/09639284.2011.583795 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.583795 
File-Format: text/html
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Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:317-338




Template-Type: ReDIF-Article 1.0
Author-Name: Alexsandro   Broedel Lopes 
Author-X-Name-First: Alexsandro   Broedel 
Author-X-Name-Last: Lopes 
Title: Teaching IFRS in Brazil: News from the Front 
Abstract:
  This paper presents a personal overview of the teaching of IFRS in a
 developing code law country, Brazil. It relates to teaching of
 undergraduates, MBA, MSc and executive students. The paper focus on the
 challenge to introduce IFRS concepts to a audience used to use accounting
 reports for tax purposes and not to inform external investors. 
Journal: Accounting Education 
Pages: 339-347 
Issue: 4 
Volume: 20 
Year: 2010 
Month: 8 
X-DOI: 10.1080/09639284.2011.555946 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.555946 
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Handle: RePEc:taf:accted:v:20:y:2010:i:4:p:339-347




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Holtzblatt 
Author-X-Name-First: Mark 
Author-X-Name-Last: Holtzblatt 
Author-Name: Norbert Tschakert 
Author-X-Name-First: Norbert 
Author-X-Name-Last: Tschakert 
Title: Experiential Learning via an Innovative Inter-University IFRS Student Video Competition 
Abstract:
  This paper reports on the results of an innovative IFRS Student Video
 Competition conducted between the authors' universities in the autumn 2009
 semester. The competition provided an experiential learning opportunity
 for 57 graduate level students. A total of 46 recognized accounting
 standard-setters, partners, professors and other experts were identified,
 contacted and interviewed. Numerous communication technologies enabled
 this collaborative venture to connect the expert interviewees to the
 student interviewers. The end result was the creation of a series of
 videos on IFRS, each of 10 to 15 minutes in length, available on an
 educational Vimeo.com channel for the benefit of students and educators
 worldwide. An expansion of this innovative program to multiple
 universities throughout the world is possible. In addition, the program
 and techniques which the authors applied to IFRS pedagogy can be applied
 to many other emerging accounting topics, especially those that lack
 traditional teaching resources. 
Journal: Accounting Education 
Pages: 349-372 
Issue: 4 
Volume: 20 
Year: 2010 
Month: 7 
X-DOI: 10.1080/09639284.2010.515717 
File-URL: http://hdl.handle.net/10.1080/09639284.2010.515717 
File-Format: text/html
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Handle: RePEc:taf:accted:v:20:y:2010:i:4:p:349-372




Template-Type: ReDIF-Article 1.0
Author-Name: Eva   K. Jermakowicz 
Author-X-Name-First: Eva   K. 
Author-X-Name-Last: Jermakowicz 
Author-Name: Robert   D. Hayes 
Author-X-Name-First: Robert   D. 
Author-X-Name-Last: Hayes 
Title: Framework-Based Teaching of IFRS: The Case of Deutsche Bank 
Abstract:
  This case applies the teaching approach &#x2018;from objective to
 concepts to principles and rules&#x2019; in analyzing the provisions of
 IFRS 1:<italic>First-time Adoption of International Financial Reporting
 Standards</italic>. The case of Deutsche Bank was chosen because banks
 were at the centre of the recent global financial crisis. Topics addressed
 in this paper are accounting issues emerging from the crisis. Some
 accounting standards in place during the crisis have been amended or
 replaced; others are currently subject to significant revisions by the
 standard setters. Students analyze accounting standards and proposed
 improvements to applicable standards in response to these events. The case
 reveals how adopting IFRS provides an unambiguous opportunity for
 companies to provide more transparent and relevant financial reporting. In
 terms of relative transparency, students examine the reconciling items of
 greatest consequence in Deutsche Bank's transition from US GAAP to IFRS,
 including key provisions related to consolidation policy and accounting
 for financial instruments. The important role of professional judgment is
 emphasized as students evaluate choices regarding selection and
 application of accounting principles under IFRS. 
Journal: Accounting Education 
Pages: 373-385 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 5 
X-DOI: 10.1080/09639284.2011.588778 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.588778 
File-Format: text/html
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Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:373-385




Template-Type: ReDIF-Article 1.0
Author-Name: Eva   K. Jermakowicz 
Author-X-Name-First: Eva   K. 
Author-X-Name-Last: Jermakowicz 
Author-Name: Robert   D. Hayes 
Author-X-Name-First: Robert   D. 
Author-X-Name-Last: Hayes 
Title: Framework-Based Teaching of IFRS: The Case of Deutsche Bank Teaching Notes 
Journal: Accounting Education 
Pages: 387-397 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 5 
X-DOI: 10.1080/09639284.2011.588781 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.588781 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:387-397




Template-Type: ReDIF-Article 1.0
Author-Name: Eva   K. Jermakowicz 
Author-X-Name-First: Eva   K. 
Author-X-Name-Last: Jermakowicz 
Author-Name: Robert   D. Hayes 
Author-X-Name-First: Robert   D. 
Author-X-Name-Last: Hayes 
Title: Framework-Based Teaching of IFRS: The Case of Deutsche Bank Case Learning Objectives and Implementation Guidance 
Journal: Accounting Education 
Pages: 399-413 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 5 
X-DOI: 10.1080/09639284.2011.588782 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.588782 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:399-413




Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Hodgdon 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Hodgdon 
Author-Name: Susan   B. Hughes 
Author-X-Name-First: Susan   B. 
Author-X-Name-Last: Hughes 
Author-Name: Donna   L. Street 
Author-X-Name-First: Donna   L. 
Author-X-Name-Last: Street 
Title: Framework-based Teaching of IFRS Judgements 
Abstract:
  International Financial Reporting Standards (IFRS) are principles-based
 accounting standards that provide less prescriptive, interpretive and
 implementation guidance than do some national standards. Thus,
 considerable judgement in the application of IFRS is often required. We
 suggest a three-step approach to teaching IFRS judgements (concepts, to
 principles/rules, to the judgements required in the application of those
 rules), and provide accounting educators with guidance and resources that
 will help them create and enhance students' awareness of the importance of
 making professional judgements in the application of IFRS. We consider
 both pervasive issues, such as the going concern assumption, materiality
 and related disclosures, and issues encountered in the application of most
 IFRSs, such as presentation and disclosure, classification,
 recognition/de-recognition, and measurement. We illustrate past judgements
 with examples from corporate annual reports, regulatory enforcement
 decisions published by the ESMA, and other sources for classroom use. 
Journal: Accounting Education 
Pages: 415-439 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 4 
X-DOI: 10.1080/09639284.2011.589587 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.589587 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:415-439




Template-Type: ReDIF-Article 1.0
Author-Name: David Tyrrall 
Author-X-Name-First: David 
Author-X-Name-Last: Tyrrall 
Author-Name: Caroline Aggestam 
Author-X-Name-First: Caroline 
Author-X-Name-Last: Aggestam 
Title: International Financial Reporting Standards: Expanding Standards, Expanding Geographically, Expanding Literature 
Abstract:
  The advance of International Financial Reporting Standards (IFRS) across
 the globe has accelerated over the last few years. This is placing
 increasing demands on educators to respond to these changes by an
 increased focus on IFRS in the curricula of accounting students. This
 paper reviews a range of educational texts covering IFRS within the
 context of a review of the progress of IFRS themselves. 
Journal: Accounting Education 
Pages: 441-456 
Issue: 4 
Volume: 20 
Year: 2011 
Month: 5 
X-DOI: 10.1080/09639284.2011.590006 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.590006 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:4:p:441-456




Template-Type: ReDIF-Article 1.0
Author-Name: Richard   M. S. Wilson 
Author-X-Name-First: Richard   M. S. 
Author-X-Name-Last: Wilson 
Title: Editorial to Introduce the Bloom and Webinger Forum 
Journal: Accounting Education 
Pages: 467-468 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614425 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614425 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:467-468




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Author-Name: Mariah Webinger 
Author-X-Name-First: Mariah 
Author-X-Name-Last: Webinger 
Title: Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis 
Abstract:
  This paper represents an attempt to incorporate concepts and issues
 stemming from the global financial crisis (GFC) into the typical
 Intermediate Accounting, two-course sequence as taught in North American
 colleges and universities. The teaching approach which the authors
 advocate embeds the GFC throughout these courses. The main expected
 outcome from this project is a greater appreciation on the part of the
 accounting and finance majors that other business disciplines
 &#x2018;matter.&#x2019; Put differently, those disciplines, including
 economics, banking, and management, interface with accounting and finance.
 Therefore, to understand accounting, students must be conversant with the
 other disciplines. The principal interrelating concepts we cover in this
 approach are as follows: capital maintenance, liquidity, solvency,
 financial leverage, efficient market hypothesis, transparency in
 disclosure, derivatives, fair valuation, moral hazard, and ethics.
 E<sc>ditor's</sc> N<sc>ote</sc> <sc>:</sc> The continuing repercussions of
 the GFC were felt on the day when the final version of this paper was
 submitted (8 August 2011) due to Standard & Poor's downgrading the credit
 rating of the USA for the first time ever (from AAA to AA+) and this,
 coupled with problems relating to financial stability across the Eurozone,
 triggered huge falls on stock markets throughout the world. 
Journal: Accounting Education 
Pages: 469-494 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614428 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614428 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:469-494




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph   W. Adler 
Author-X-Name-First: Ralph   W. 
Author-X-Name-Last: Adler 
Title: A Commentary on &#x2018;Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis&#x2019; 
Journal: Accounting Education 
Pages: 495-498 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614429 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614429 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:495-498




Template-Type: ReDIF-Article 1.0
Author-Name: Garry   D.  Carnegie 
Author-X-Name-First: Garry   D. 
Author-X-Name-Last:  Carnegie 
Author-Name: Brian West 
Author-X-Name-First: Brian 
Author-X-Name-Last: West 
Title: A Commentary on &#x2018;Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis&#x2019; 
Journal: Accounting Education 
Pages: 499-503 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614431 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614431 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:499-503




Template-Type: ReDIF-Article 1.0
Author-Name: Giuseppe Galassi 
Author-X-Name-First: Giuseppe 
Author-X-Name-Last: Galassi 
Title: Is <italic>Economia Aziendale</italic> Research Programme &#x2018;fit for purpose&#x2019;?<break/> A Commentary on &#x2018;Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis&#x2019; 
Journal: Accounting Education 
Pages: 505-509 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614432 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614432 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:505-509




Template-Type: ReDIF-Article 1.0
Author-Name: Giuseppe Marzo 
Author-X-Name-First: Giuseppe 
Author-X-Name-Last: Marzo 
Title: A Commentary on &#x2018;Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis&#x2019; 
Journal: Accounting Education 
Pages: 511-514 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614436 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614436 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:511-514




Template-Type: ReDIF-Article 1.0
Author-Name: Fred Phillips 
Author-X-Name-First: Fred 
Author-X-Name-Last: Phillips 
Author-Name: Nathalie Johnstone 
Author-X-Name-First: Nathalie 
Author-X-Name-Last: Johnstone 
Author-Name: Brandy Mackintosh 
Author-X-Name-First: Brandy 
Author-X-Name-Last: Mackintosh 
Title: A Good Story: A Commentary on &#x2018;Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis&#x2019; 
Journal: Accounting Education 
Pages: 515-519 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614438 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614438 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:515-519




Template-Type: ReDIF-Article 1.0
Author-Name: G.   K. Randolph Tan 
Author-X-Name-First: G.   K. Randolph 
Author-X-Name-Last: Tan 
Title: A Commentary on &#x2018;Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis&#x2019; 
Journal: Accounting Education 
Pages: 521-524 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614440 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614440 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:521-524




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Woods 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Woods 
Title: A Commentary on &#x2018;Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis&#x2019; 
Journal: Accounting Education 
Pages: 525-528 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614441 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614441 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:525-528




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Author-Name: Mariah Webinger 
Author-X-Name-First: Mariah 
Author-X-Name-Last: Webinger 
Title: Rejoinder to Commentaries on: Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis 
Journal: Accounting Education 
Pages: 529-537 
Issue: 5 
Volume: 20 
Year: 2011 
Month: 10 
X-DOI: 10.1080/09639284.2011.614443 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.614443 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:5:p:529-537




Template-Type: ReDIF-Article 1.0
Author-Name: Simon Hussain 
Author-X-Name-First: Simon 
Author-X-Name-Last: Hussain 
Title: Food for Thought on the <italic>ABS Academic Journal Quality Guide</italic>  
Abstract:
  This paper discusses issues relating to the use of the Association of
 Business Schools' (ABS) <italic>Academic Journal Quality Guide</italic>
 within UK business schools. It also looks at several specific issues
 raised by the Chair of the British Accounting Association/British
 Accounting and Finance Association regarding the ratings for top
 international journals, and for accounting education and accounting
 history journals. The increasing use of this guide by business school
 deans/heads as a tool for staffing and research resource allocation has
 significant implications both for individuals and specialist areas of
 research. 
Journal: Accounting Education 
Pages: 545-559 
Issue: 6 
Volume: 20 
Year: 2011 
Month: 6 
X-DOI: 10.1080/09639284.2011.596659 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.596659 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:6:p:545-559




Template-Type: ReDIF-Article 1.0
Author-Name: Monica Keneley 
Author-X-Name-First: Monica 
Author-X-Name-Last: Keneley 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Title: The Acquisition of Generic Skills of Culturally-diverse Student Cohorts 
Abstract:
  The changing nature of higher education and the structure of graduate
 labour markets have increased emphasis on employability and graduate
 outcomes. Universities have responded to this changed environment by
 embedding generic skills in the curriculum. This paper examines the
 generic skills that students perceived they acquired in their accounting
 studies in preparation for graduate employment. Given the changed
 background profiles of students studying accounting degree in Australia,
 and the employment difficulties they encounter on graduation, the study
 specifically addresses the perceptions of students from diverse cultural
 backgrounds. The findings demonstrate that, overall, students believed
 that their accounting course assisted in developing generic skills, while
 differences in perceptions were identified between different cultural
 cohorts. The research highlights the need to develop educational practices
 which embed generic skills development in the curriculum in a way that
 maximises the opportunities for culturally-diverse student cohorts to
 enhance their employment outcomes on graduation. 
Journal: Accounting Education 
Pages: 605-623 
Issue: 6 
Volume: 20 
Year: 2011 
Month: 12 
X-DOI: 10.1080/09639284.2011.611344 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.611344 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:20:y:2011:i:6:p:605-623




Template-Type: ReDIF-Article 1.0
Author-Name: Richard   M. S. Wilson 
Author-X-Name-First: Richard   M. S. 
Author-X-Name-Last: Wilson 
Title: Introduction: A Continuing Discussion on Journal Quality Rankings and their Likely Impact on Accounting Education Scholarship in the UK 
Journal: Accounting Education 
Pages: 1-2 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 2 
X-DOI: 10.1080/09639284.2012.661168 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.661168 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:1-2




Template-Type: ReDIF-Article 1.0
Author-Name: Simon Hussain 
Author-X-Name-First: Simon 
Author-X-Name-Last: Hussain 
Title: Further Food for Thought on the <italic>ABS Guide</italic>  
Abstract:
  This paper replies to points raised by the editors of the <italic>ABS
 Guide</italic>, Huw Morris, Charles Harvey, Aidan Kelly and Michael
 Rowlinson (2011) <italic>Accounting Education: an international
 journal</italic>, 20(6), pp. 561--573) in response to a paper published in
 a previous issue of <italic>Accounting Education</italic> (Hussain, S.
 (2011) <italic>Accounting Education: an international journal</italic>,
 20(6), pp. 545--559). It also makes reference to a paper by Alan Sangster
 (2011) <italic>Accounting Education: an international journal</italic>,
 20(6), pp. 575--580), which appeared in that same issue of the journal,
 detailing the personal experiences of an accounting researcher working in
 the specialisms of both accounting education and accounting history. 
Journal: Accounting Education 
Pages: 17-22 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2011.650444 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.650444 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:17-22




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Gaffikin 
Author-X-Name-First: Michael 
Author-X-Name-Last: Gaffikin 
Title: Raymond J. Chambers&#x2014;A Personal Reflection 
Journal: Accounting Education 
Pages: 25-39 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 8 
X-DOI: 10.1080/09639284.2011.618589 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.618589 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:25-39




Template-Type: ReDIF-Article 1.0
Author-Name: Andreas G. F.  Hoepner 
Author-X-Name-First: Andreas G. F. 
Author-X-Name-Last:  Hoepner 
Author-Name: Jeffrey Unerman 
Author-X-Name-First: Jeffrey 
Author-X-Name-Last: Unerman 
Title: Explicit and Implicit Subject Bias in the <italic>ABS Journal Quality Guide</italic>  
Abstract:
  This paper addresses issues raised in two recent papers published in this
 journal about the UK <italic>Association of Business Schools' Journal
 Quality Guide (ABS Guide)</italic>. While much of the debate about journal
 rankings in general, and the <italic>ABS Guide</italic> in particular, has
 focused on the construction, power and (mis)use of these rankings, this
 paper differs in that it explains and provides evidence about explicit and
 implicit biases in the <italic>ABS Guide</italic>. In so doing, it poses
 potentially difficult questions that the editors of the <italic>ABS
 Guide</italic> need to address and urgently rectify if the <italic>ABS
 Guide</italic> seeks to build and retain legitimacy. In particular, the
 evidence in this paper shows explicit bias in the <italic>ABS
 Guide</italic> against several subject areas, including accounting and
 finance. It also shows implicit bias against accounting and finance when
 comparing journal rankings in sub-areas shared between accounting and
 finance and the broader business management subject areas. 
Journal: Accounting Education 
Pages: 3-15 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2011.651291 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.651291 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:3-15




Template-Type: ReDIF-Article 1.0
Author-Name: Nicholas   J. Fessler 
Author-X-Name-First: Nicholas   J. 
Author-X-Name-Last: Fessler 
Title: YouTube, iTunes U and You 
Journal: Accounting Education 
Pages: 43-45 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 2 
X-DOI: 10.1080/09639284.2011.621651 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.621651 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:43-45




Template-Type: ReDIF-Article 1.0
Author-Name: Gordon Boyce 
Author-X-Name-First: Gordon 
Author-X-Name-Last: Boyce 
Author-Name: Susan Greer 
Author-X-Name-First: Susan 
Author-X-Name-Last: Greer 
Author-Name: Bill Blair 
Author-X-Name-First: Bill 
Author-X-Name-Last: Blair 
Author-Name: Cindy Davids 
Author-X-Name-First: Cindy 
Author-X-Name-Last: Davids 
Title: Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives 
Abstract:
  This paper examines a case of accounting education change in the context
 of increased interest in ethical, social, and environmental
 accountability, presenting a reflexive case study of a new university
 accounting subject incorporating social and critical perspectives.
 Foundational pedagogical principles and key aspects of curriculum are
 outlined. The pedagogy draws on the integration of humanistic and
 formative education (principally based on Gramscian and Freirean
 approaches) and deep and elaborative learning. Two key aspects of
 curriculum and pedagogy are analysed. First, a curriculum based on a broad
 conception of accounting and accountability as power-laden social
 processes, drawing on a range of research literature. Second, the adoption
 of an authentic, supportive, and collegial team teaching approach.
 Students' feedback relating to identified issues is presented. The paper
 contributes to the renewal of the social and ethical worth of accounting
 education, concluding that deep accounting educational change encompasses
 both the content and practice of classroom activity and changes in the
 self-consciousness of staff and students. 
Journal: Accounting Education 
Pages: 47-74 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 4 
X-DOI: 10.1080/09639284.2011.586771 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.586771 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:47-74




Template-Type: ReDIF-Article 1.0
Author-Name: Shane Nicholls 
Author-X-Name-First: Shane 
Author-X-Name-Last: Nicholls 
Author-Name: Matt Wegener 
Author-X-Name-First: Matt 
Author-X-Name-Last: Wegener 
Author-Name: Darlene Bay 
Author-X-Name-First: Darlene 
Author-X-Name-Last: Bay 
Author-Name: Gail   Lynn Cook 
Author-X-Name-First: Gail   Lynn 
Author-X-Name-Last: Cook 
Title: Emotional Intelligence Tests: Potential Impacts on the Hiring Process for Accounting Students 
Abstract:
  Emotional intelligence is increasingly recognized as being important for
 professional career success. Skills related to emotional intelligence
 (e.g. organizational commitment, public speaking, teamwork, and
 leadership) are considered essential. Human resource professionals have
 begun including tests of emotional intelligence (EI) in job applicant
 screening processes. Consequently, if accounting education fails to
 develop EI skills, students may seem to recruiters to be less qualified.
 Alternatively, if the tests for EI are inaccurate or easily manipulated,
 qualified applicants may be overlooked. We examine the ability of subjects
 studying accounting at a Canadian university to purposely alter their
 results on two of the most frequently used EI tests: the Emotional
 Quotient Inventory (EQ-i) and the Mayer-Salovey-Caruso Emotional
 Intelligence Test (MSCEIT). We find that subjects can purposely change
 their EI score to fit the job description. We conclude that neither
 instrument is clearly better than the other is in the hiring process and
 both require revision as potential applicants are able purposely to alter
 their scores. 
Journal: Accounting Education 
Pages: 75-95 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 6 
X-DOI: 10.1080/09639284.2011.598709 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.598709 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:75-95




Template-Type: ReDIF-Article 1.0
Author-Name: Gary   P. Briggs 
Author-X-Name-First: Gary   P. 
Author-X-Name-Last: Briggs 
Author-Name: Lerong He 
Author-X-Name-First: Lerong 
Author-X-Name-Last: He 
Title: The 150 Credit-hour Requirement and CPA Examination Pass Rates&#x2014;A Four Year Study 
Abstract:
  Debate concerning the minimum educational requirements of certified
 public accountant (CPA) candidates in the USA has been taking place for
 decades. This paper compares the sectional pass rates of CPA candidates
 from jurisdictions requiring 150 credit hours of college study with the
 pass rates of candidates from jurisdictions not requiring 150 credit hours
 for the years 2004 to 2007. The paper finds that jurisdictions with a 150
 credit-hour requirement have materially higher pass rates in areas of
 Auditing and Regulation, but not in the areas of Financial Accounting and
 Reporting or Business Environment and Concepts. The paper also finds that,
 on average, increasing a CPA candidate's formal education requirement
 results in improved candidate performance, but that some jurisdictions
 without the 150 credit-hour requirement consistently have sectional pass
 rates above the national average. Terms which may be unfamiliar to readers
 outside the USA are defined in the footnotes. 
Journal: Accounting Education 
Pages: 97-108 
Issue: 1 
Volume: 21 
Year: 2012 
Month: 8 
X-DOI: 10.1080/09639284.2011.611345 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.611345 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:97-108




Template-Type: ReDIF-Article 1.0
Author-Name: Elizabeth   A. Monk 
Author-X-Name-First: Elizabeth   A. 
Author-X-Name-Last: Monk 
Author-Name: Karen   A. Van Peursem 
Author-X-Name-First: Karen   A. 
Author-X-Name-Last: Van Peursem 
Author-Name: Ralph   W. Adler 
Author-X-Name-First: Ralph   W. 
Author-X-Name-Last: Adler 
Title: Guest Editorial 
Journal: Accounting Education 
Pages: 109-110 
Issue: 2 
Volume: 21 
Year: 2012 
Month: 4 
X-DOI: 10.1080/09639284.2012.667285 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.667285 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:2:p:109-110




Template-Type: ReDIF-Article 1.0
Author-Name: Vivien Beattie 
Author-X-Name-First: Vivien 
Author-X-Name-Last: Beattie 
Author-Name: Stella Fearnley 
Author-X-Name-First: Stella 
Author-X-Name-Last: Fearnley 
Author-Name: Tony Hines 
Author-X-Name-First: Tony 
Author-X-Name-Last: Hines 
Title: A Real-life Case Study of Audit Interactions&#x2014;Resolving Messy, Complex Problems 
Abstract:
  Real-life accounting and auditing problems are often complex and messy,
 requiring the synthesis of technical knowledge in addition to the
 application of generic skills. To help students acquire the necessary
 skills to deal with these problems effectively, educators have called for
 the use of case-based methods. Cases based on real situations (such as the
 one presented in this paper) are viewed as being of most educational
 value. This case is based on interviews with each of the three key parties
 involved with the final stage of the audit&#x2014;the finance director,
 the audit engagement partner and the audit committee chair. The valuation
 of intangibles in business combinations (IFRS 3) is the issue which causes
 the audit interactions described. Although some suggestions are included,
 the case may be used very flexibly, depending on time constraints, the
 nature of the course and programme in which the case is embedded, and
 instructor preferences. 
Journal: Accounting Education 
Pages: 111-129 
Issue: 2 
Volume: 21 
Year: 2012 
Month: 6 
X-DOI: 10.1080/09639284.2011.603468 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.603468 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:2:p:111-129




Template-Type: ReDIF-Article 1.0
Author-Name: Stephanie Farewell 
Author-X-Name-First: Stephanie 
Author-X-Name-Last: Farewell 
Author-Name: Roger Debreceny 
Author-X-Name-First: Roger 
Author-X-Name-Last: Debreceny 
Title: Attesting Adios! Airways' XBRL Filings: A Case Study on Performing Agreed-upon Procedures 
Abstract:
  On 30 January 2009, the Securities and Exchange Commission (SEC) released
 Rule 33--9002. This rule phased in the required use of XBRL. The accuracy
 of mapping financial statement line items to the US GAAP taxonomy and the
 tagging of the financial statement facts are of fundamental importance to
 the accuracy of the XBRL instance document. Currently, there is no
 requirement for separate assurance on XBRL filings. However, given the
 significance of the information made available, firms may find it
 desirable to obtain attestation services. This case provides students with
 an agreed-upon procedures engagement plan based upon SOP 09--1
 &#x2018;Performing Agreed-Upon Procedures Engagements that Address the
 Completeness, Accuracy or Consistency of XBRL Tagged Data&#x2019; released
 by the Auditing Standards Board in 2009. Students assume the role of an
 engagement manager and complete an agreed-upon procedures engagement for
 the quarterly financial statements of Adios! Airways Inc. The case is of
 general application to an international setting. 
Journal: Accounting Education 
Pages: 131-160 
Issue: 2 
Volume: 21 
Year: 2012 
Month: 11 
X-DOI: 10.1080/09639284.2011.605557 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.605557 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:2:p:131-160




Template-Type: ReDIF-Article 1.0
Author-Name: Paul   M. Clikeman 
Author-X-Name-First: Paul   M. 
Author-X-Name-Last: Clikeman 
Title: J&K Fitness Supply Company: Auditing Inventory 
Abstract:
  This case provides auditing students with an opportunity to perform
 substantive tests of inventory using realistic-looking source documents.
 The learning objectives are to help students understand: (1) the
 procedures auditors perform in order to test inventory; (2) the source
 documents used in auditing inventory; and (3) the types of misstatements
 that might occur in inventory. Student feedback indicates the case is
 successful in meeting all three learning objectives. 
Journal: Accounting Education 
Pages: 161-170 
Issue: 2 
Volume: 21 
Year: 2012 
Month: 3 
X-DOI: 10.1080/09639284.2011.604162 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.604162 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:2:p:161-170




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Tonge 
Author-X-Name-First: Richard 
Author-X-Name-Last: Tonge 
Author-Name: Caroline Willett 
Author-X-Name-First: Caroline 
Author-X-Name-Last: Willett 
Title: An Audit Learning Experience: A Pilot Project Through Cooperation with a Third Sector Organization 
Abstract:
  This paper is a critical evaluation of a pilot cooperative education
 project conducted with a charitable organization in the UK. An action
 research approach was adopted. Final level students who are studying
 auditing have had the opportunity to apply the knowledge and skills they
 are developing through their studies to a real-life situation in the form
 of a cooperative education and service learning project. The experience is
 described and evaluated from the perspective of each stakeholder (i.e. the
 students, the charity and the lecturer). The main implication of the
 project is that the experience is of real benefit to all the stakeholders,
 but brings with it investment and maintenance costs which need to be
 factored into any potential roll out of the project to other students or
 other third party organizations. 
Journal: Accounting Education 
Pages: 171-185 
Issue: 2 
Volume: 21 
Year: 2012 
Month: 5 
X-DOI: 10.1080/09639284.2011.615465 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.615465 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:2:p:171-185




Template-Type: ReDIF-Article 1.0
Author-Name: Zauwiyah Ahmad 
Author-X-Name-First: Zauwiyah 
Author-X-Name-Last: Ahmad 
Author-Name: R.   N. Anantharaman 
Author-X-Name-First: R.   N. 
Author-X-Name-Last: Anantharaman 
Author-Name: Hishamuddin Ismail 
Author-X-Name-First: Hishamuddin 
Author-X-Name-Last: Ismail 
Title: Students' Motivation, Perceived Environment and Professional Commitment: An Application of Astin's College Impact Model 
Abstract:
  Professional commitment is significant to the accounting profession as it
 leads to greater sensitivities towards ethics issues and increases job
 involvement. This study argues that professional commitment towards
 accounting profession is developed during tertiary education or at the
 anticipatory socialization phase. The significance of anticipatory
 socialization in the development of professionals in various fields
 including medical, social work and teacher education has been well
 documented. This study was, therefore, conducted to examine the factors
 within accounting education which influence accounting students'
 professional commitment. This study was shaped by Astin's
 Input-Environment-Output Model, whereby three variables (motivation,
 perceived environment, and student involvement) were theorized to
 influence professional commitment. Relevant data were gathered from
 students in Malaysia who were enrolled in Bachelor of Accounting
 programmes. Results obtained via Structural Equation Modelling showed good
 support for the hypothesized relationships. This paper provides several
 recommendations relevant to future research by accounting academics. 
Journal: Accounting Education 
Pages: 187-208 
Issue: 2 
Volume: 21 
Year: 2012 
Month: 7 
X-DOI: 10.1080/09639284.2011.603472 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.603472 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:2:p:187-208




Template-Type: ReDIF-Article 1.0
Author-Name: Kenneth   J. Smith 
Author-X-Name-First: Kenneth   J. 
Author-X-Name-Last: Smith 
Author-Name: Malcolm Smith 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Smith 
Title: Academic Dishonesty&#x2014;Cheating Behaviour and Other Forms of Inappropriate Conduct 
Journal: Accounting Education 
Pages: 211-213 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 6 
X-DOI: 10.1080/09639284.2012.692518 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.692518 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:3:p:211-213




Template-Type: ReDIF-Article 1.0
Author-Name: Maisarah Mohamed Saat 
Author-X-Name-First: Maisarah 
Author-X-Name-Last: Mohamed Saat 
Author-Name: Stacey Porter 
Author-X-Name-First: Stacey 
Author-X-Name-Last: Porter 
Author-Name: Gordon Woodbine 
Author-X-Name-First: Gordon 
Author-X-Name-Last: Woodbine 
Title: A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability 
Abstract:
  This paper reports the effect of a moral education programme on the
 ethical judgement making ability of university students. The programme
 comprises two forms of intervention: a dedicated ethics course and
 subsequent practical training. A total of 113 accounting students from six
 Malaysian universities participated in a longitudinal study including
 three points of data collection, prior to an ethics course, after an
 ethics course, and following six-months' practical training. James Rest's
 short version of the Defining Issues Test (DIT) instrument (Rest, 1986,
 <italic>Moral development: Advances in research and theory</italic>,
 Praeger, NY) was employed and P-scores calculated at each data collection
 point. General Linear Model Repeated Measure analysis was employed to
 examine the within-subjects effect of the accounting programme on ethical
 judgement making ability. The findings highlight that the accounting
 programme is able to elevate levels of ethical judgement making ability
 and that practical training contributed significantly to the observed
 improvement. Results of this study appear to indicate that socialisation
 and interaction with the work environment are significant determinants of
 improvements in principled reasoning processes. 
Journal: Accounting Education 
Pages: 215-229 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 2 
X-DOI: 10.1080/09639284.2011.562012 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.562012 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:3:p:215-229




Template-Type: ReDIF-Article 1.0
Author-Name: Heather   M. O'Neill 
Author-X-Name-First: Heather   M. 
Author-X-Name-Last: O'Neill 
Author-Name: Christian   A. Pfeiffer 
Author-X-Name-First: Christian   A. 
Author-X-Name-Last: Pfeiffer 
Title: The Impact of Honour Codes and Perceptions of Cheating on Academic Cheating Behaviours, Especially for MBA Bound Undergraduates 
Abstract:
  Researchers studying academic dishonesty in college often focus on
 demographic characteristics of cheaters and discuss changes in cheating
 trends over time. To predict cheating behaviour, some researchers examine
 the costs and benefits of academic cheating, while others view campus
 culture and the role which honour codes play in affecting behaviour. This
 paper develops a model of academic cheating based on three sets of
 incentives - moral, social and economic&#x2014;and how they affect
 cheating behaviours. An on-line survey comprising 61 questions was
 administered to students from three liberal arts colleges in the USA in
 spring 2008, yielding 700 responses, with half from colleges with honour
 codes. Econometric modelling indicates that students ultimately seeking
 MBA degrees, and those who lack a perception of what constitutes cheating,
 undertake more cheating, regardless of whether an honour code is in place.
 Additionally, unless an honour code is embraced by the college community,
 the existence of an honour code by itself will not reduce cheating. 
Journal: Accounting Education 
Pages: 231-245 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 2 
X-DOI: 10.1080/09639284.2011.590012 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.590012 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:3:p:231-245




Template-Type: ReDIF-Article 1.0
Author-Name: Richard   A. Bernardi 
Author-X-Name-First: Richard   A. 
Author-X-Name-Last: Bernardi 
Author-Name: Caitlin   A. Banzhoff 
Author-X-Name-First: Caitlin   A. 
Author-X-Name-Last: Banzhoff 
Author-Name: Abigail   M. Martino 
Author-X-Name-First: Abigail   M. 
Author-X-Name-Last: Martino 
Author-Name: Katelyn   J. Savasta 
Author-X-Name-First: Katelyn   J. 
Author-X-Name-Last: Savasta 
Title: Challenges to Academic Integrity: Identifying the Factors Associated With the Cheating Chain 
Abstract:
  This study examined whether seeing other students cheat in examinations
 and/or knowing students who routinely cheat in examinations associates
 with other students' cheating behaviour and on their intentions to cheat
 in the future. We also examined whether cheating in minor and/or major
 examinations associates with students' intentions to cheat in the future.
 Our sample included 195 business students enrolled in accounting classes
 from three universities located in the USA. Our analyses indicated that
 having cheated in a minor and/or major examination associated with the sum
 of having observed other students cheating, knowing a student who
 routinely cheated and social desirability response bias. Our model for
 students' intentions to cheat in the future included their having cheated
 in minor and major examinations. We also tested our findings on the data
 from prior research, which included students from Australia, China,
 Ireland, Japan and the USA. 
Journal: Accounting Education 
Pages: 247-263 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 3 
X-DOI: 10.1080/09639284.2011.598719 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.598719 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:3:p:247-263




Template-Type: ReDIF-Article 1.0
Author-Name: Jason MacGregor 
Author-X-Name-First: Jason 
Author-X-Name-Last: MacGregor 
Author-Name: Martin Stuebs 
Author-X-Name-First: Martin 
Author-X-Name-Last: Stuebs 
Title: To Cheat or Not to Cheat: Rationalizing Academic Impropriety 
Abstract:
  Academic cheating and fraud are becoming more prevalent. The Internet
 removes barriers and opens access to information and increases the
 opportunities for academic fraud. The incentives to succeed academically
 also are increasing as higher education continues to grow in importance. A
 student's rationalization is the last, critical piece needed to spawn an
 academic fraud. The aim of this study, undertaken in the USA, is to
 explore and document the association between students' rationalizations
 and fraudulent academic decisions and behaviours. We use statistical tests
 and regression analyses to document significant associations between
 several rationalizations and academic cheating. We find that
 rationalization only influences students' assessment of the acceptability
 of actions when there is some ambiguity about whether or not the action is
 permitted. Further, we find that students are able to justify unacceptable
 behaviour if they believe their peers have an unfair advantage, they
 believe they are not getting an unfair advantage, or they feel the
 instructor does not care about them. Our primary conclusion is that
 rationalization plays a vital role in students' academic improprieties.
 Documenting the problem is a first step toward developing solutions.
 Instructors can take steps to reduce the association between
 rationalization and fraud. Explicitly clarifying acceptable and
 unacceptable resources reduces opportunities for ambiguity and fraud.
 Building personal relationships and connections with students can also
 limit certain fraudulent academic activities. 
Journal: Accounting Education 
Pages: 265-287 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 3 
X-DOI: 10.1080/09639284.2011.617174 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.617174 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:3:p:265-287




Template-Type: ReDIF-Article 1.0
Author-Name: Joan Ballantine 
Author-X-Name-First: Joan 
Author-X-Name-Last: Ballantine 
Author-Name: Patricia McCourt Larres 
Author-X-Name-First: Patricia 
Author-X-Name-Last: McCourt Larres 
Title: Perceptions of Authorial Identity in Academic Writing among Undergraduate Accounting Students: Implications for Unintentional Plagiarism 
Abstract:
  The current study explores first, second and third-year UK accounting
 students' perceptions of authorial identity and their implications for
 unintentional plagiarism. The findings suggest that, whilst all students
 have reasonably positive perceptions of their authorial identity, there is
 room for improvement. Significant differences in second-year students'
 perceptions were reported for some positive aspects of authorial identity.
 However, results for negative aspects show that second-year students find
 it significantly more difficult to express accounting in their own words
 than first and third-years. Furthermore, second-years are significantly
 more afraid than first-years that what they write will look unimpressive.
 Finally, the results for approaches to writing, which also have
 implications for unintentional plagiarism, revealed that students across
 all years appear to adopt aspects of top-down, bottom-up and pragmatic
 approaches to writing. Emerging from these findings, the study offers
 suggestions to accounting educators regarding authorial identity
 instruction. 
Journal: Accounting Education 
Pages: 289-306 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2011.650452 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.650452 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:3:p:289-306




Template-Type: ReDIF-Article 1.0
Author-Name: D. Larry Crumbley 
Author-X-Name-First: D. 
Author-X-Name-Last: Larry Crumbley 
Author-Name: Ronald Flinn 
Author-X-Name-First: Ronald 
Author-X-Name-Last: Flinn 
Author-Name: Kenneth   J. Reichelt 
Author-X-Name-First: Kenneth   J. 
Author-X-Name-Last: Reichelt 
Title: Unethical and Deadly Symbiosis in Higher Education 
Abstract:
  As administrators are pressured to increase retention rates in accounting
 departments, and higher education in general, a deadly symbiosis is
 occurring. Most students and parents only wish high grades, so year after
 year many educators engage in unethical grade inflation and course work
 deflation. Since administrators use the students to audit the educators'
 performance in order to achieve their goal of higher and higher retention
 rates, many instructors engage in abusive Student Evaluation of Teaching
 (SET) management under higher education's dysfunctional performance
 evaluation system to protect their job and pay. 
Journal: Accounting Education 
Pages: 307-318 
Issue: 3 
Volume: 21 
Year: 2012 
Month: 2 
X-DOI: 10.1080/09639284.2012.667283 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.667283 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:3:p:307-318




Template-Type: ReDIF-Article 1.0
Author-Name: Richard   M. S. Wilson 
Author-X-Name-First: Richard   M. S. 
Author-X-Name-Last: Wilson 
Title: The Australian Issue 
Journal: Accounting Education 
Pages: 321-321 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 8 
X-DOI: 10.1080/09639284.2012.698479 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.698479 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:4:p:321-321




Template-Type: ReDIF-Article 1.0
Author-Name: Samantha Sin 
Author-X-Name-First: Samantha 
Author-X-Name-Last: Sin 
Author-Name: Anna Reid 
Author-X-Name-First: Anna 
Author-X-Name-Last: Reid 
Author-Name: Alan Jones 
Author-X-Name-First: Alan 
Author-X-Name-Last: Jones 
Title: An Exploration of Students' Conceptions of Accounting Work 
Abstract:
  This study, undertaken at an Australian university, investigates
 undergraduate accounting students' conceptions of accounting work and
 discusses the relevance of such conceptions for the work readiness of
 graduates. Findings based on a phenomenographic investigation show
 variations in students' awareness of the functional and human aspects of
 accounting work. This awareness ranges from seeing accounting work as
 being predominantly technical and routine to a keen awareness of the more
 complex aspects of contemporary accounting work including its ethical
 aspects. We argue that these findings suggest the need for new kinds of
 curriculum resources to develop students' conceptions of accounting work
 to better align them with the needs of professional practice today. It is
 argued that students will benefit from critically reflecting on their
 future professional roles in light of the profession's core values and
 societal obligations, especially in what are widely seen as challenging
 times for the accounting profession. 
Journal: Accounting Education 
Pages: 323-340 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.661604 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.661604 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:4:p:323-340




Template-Type: ReDIF-Article 1.0
Author-Name: Subhash Abhayawansa 
Author-X-Name-First: Subhash 
Author-X-Name-Last: Abhayawansa 
Author-Name: Irene Tempone 
Author-X-Name-First: Irene 
Author-X-Name-Last: Tempone 
Author-Name: Soma Pillay 
Author-X-Name-First: Soma 
Author-X-Name-Last: Pillay 
Title: Impact of Entry Mode on Students' Approaches to Learning: A Study of Accounting Students 
Abstract:
  This study examines the impact of prior learning experience on students'
 approaches to learning (SAL). It compares SAL of accounting students
 admitted to university in Australia on the basis of Institutes of
 Technical and Further Education (TAFE) qualifications (TAFE-to-university)
 and through direct entry mode (Year 12-to-university). The motivation for
 the study lies in the need to understand potential learning differences to
 inform learning interventions for optimal learning outcomes for all
 students&#x2014;regardless of entry mode. The findings suggest that prior
 TAFE learning experience impacts SAL in university. However, the findings
 question the stereotypical view of the TAFE learning context as fostering
 surface approaches to learning, as higher scores on deep and achieving
 approaches were recorded by TAFE-to-university students. The level of
 adoption of a surface approach was found to be less among students
 undertaking predominantly third-year units regardless of entry mode. This
 study's findings have important implications for designing curricula and
 assessment for accounting units to cater for all students from different
 educational pathways, for university teachers to adopt an inclusive
 approach, and for higher education access policy. 
Journal: Accounting Education 
Pages: 341-361 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 1 
X-DOI: 10.1080/09639284.2012.661605 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.661605 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:4:p:341-361




Template-Type: ReDIF-Article 1.0
Author-Name: Gerard Stone 
Author-X-Name-First: Gerard 
Author-X-Name-Last: Stone 
Author-Name: Margaret Lightbody 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Lightbody 
Title: The Nature and Significance of Listening Skills in Accounting Practice 
Abstract:
  While surveys of the employers of accountancy graduates highlight the
 significance of listening skills, relatively little is known about how
 such skills are utilised in accounting practice. The present study
 attempts to address the above lacuna by utilising the findings of in-depth
 interviews with Australian public accountants about the nature of their
 communications with their small business owner-manager clients. The small
 business sector is a significant user of the accounting profession's
 information and services. The resultant insights, informed by media
 richness theory, demonstrate the importance that practitioners place on
 listening skills, the types of listening skills used by practitioners and
 how these skills are incorporated in the communication practices that
 practitioners adopt with clients. In particular, the study highlights the
 application of listening skills at the levels of day-to-day technical
 communication, strategic client service and relationship development. The
 paper provides important evidence to convince both accounting educators
 and students of the need to develop listening skills as part of the
 accounting curriculum. 
Journal: Accounting Education 
Pages: 363-384 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 8 
X-DOI: 10.1080/09639284.2011.617062 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.617062 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:4:p:363-384




Template-Type: ReDIF-Article 1.0
Author-Name: Lyn Daff 
Author-X-Name-First: Lyn 
Author-X-Name-Last: Daff 
Title: Lessons from Successes in Medical Communication Training and Their Applications to Accounting Education 
Abstract:
  Accountants interact with people from diverse backgrounds. While
 accounting knowledge and technical skills are essential, it is
 well-developed interpersonal skills that will enhance their relationships
 with clients and staff alike. Similarly, patients want their doctors to
 have extensive medical knowledge and an agreeable bedside manner. To
 address this, professional communication training forms part of the
 education of doctors and has been extensively researched. Employers of
 accounting graduates are looking for students with well-developed
 interpersonal skills. However, concerns continue about how well accounting
 education has addressed this need. In addition, research on approaches to
 improve accountants' interpersonal skills is limited. This paper seeks to
 raise awareness that successes in medical professional communication
 training may be drawn on to help frame an interpersonal skills training
 approach appropriate for accounting education. Also provided are two
 appendices that may assist accounting educators. One takes a medical
 communication model and suggests how it might be adapted to understand
 accountant--client interactions, while the other summarises the key issues
 to be considered in implementing interpersonal skills training including
 listing some helpful resources. 
Journal: Accounting Education 
Pages: 385-405 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2011.633832 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.633832 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:4:p:385-405




Template-Type: ReDIF-Article 1.0
Author-Name: Andrea Tan 
Author-X-Name-First: Andrea 
Author-X-Name-Last: Tan 
Author-Name: Ald&#xF3;nio Ferreira 
Author-X-Name-First: Ald&#xF3;nio 
Author-X-Name-Last: Ferreira 
Title: The Effects of the Use of Activity-Based Costing Software in the Learning Process: An Empirical Analysis 
Abstract:
  This study investigates the influence of the use of accounting software
 in teaching activity-based costing (ABC) on the learning process. It draws
 upon the Theory of Planned Behaviour and uses the end-user computer
 satisfaction (EUCS) framework to examine students' satisfaction with the
 ABC software. The study examines students' satisfaction with the software
 and the mediating role it plays between assignment clarity and the
 understanding of ABC and between assignment clarity and their intention to
 learn more about the software used. We use a Partial Least Squares (PLS)
 path model to examine the framework of the study and draw on survey data.
 Our findings suggest that students' satisfaction with the ABC software
 plays a pivotal role in the learning process. This satisfaction not only
 has a significant direct impact on both students' perceptions of their
 understanding of ABC and students' willingness to learn more about the ABC
 software used, but it also fully mediates the relationship between
 assignment clarity and students' willingness to learn more about the
 software. Further, students' satisfaction with the ABC software enhances
 the effect of assignment clarity on the understanding of ABC concepts.
 Anecdotal evidence suggests that the use of the software improved the
 depth of students' understanding of ABC at both conceptual and practical
 levels. 
Journal: Accounting Education 
Pages: 407-429 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 6 
X-DOI: 10.1080/09639284.2011.597563 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.597563 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2011:i:4:p:407-429




Template-Type: ReDIF-Article 1.0
Author-Name: Keith Duncan 
Author-X-Name-First: Keith 
Author-X-Name-Last: Duncan 
Author-Name: Amy Kenworthy 
Author-X-Name-First: Amy 
Author-X-Name-Last: Kenworthy 
Author-Name: Ray McNamara 
Author-X-Name-First: Ray 
Author-X-Name-Last: McNamara 
Title: The Effect of Synchronous and Asynchronous Participation on Students' Performance in Online Accounting Courses 
Abstract:
  This article examines the relationship between MBA students' performance
 and participation in two online environments: a synchronous forum (chat
 room) and an asynchronous forum (discussion board) at an Australian
 university. The <italic>quality</italic> and <italic>quantity</italic> of
 students' participation is used to predict their final examination and
 course grade performance outcomes. We find that the total
 <italic>quality</italic> of students' participation is positively related
 to final examination performance but the total <italic>quantity</italic>
 of students' participation is related to overall course performance. We
 also find that synchronous engagement with the course (combined
 <italic>quality</italic> and <italic>quantity</italic>) drives these
 results and has twice the examination and grade impact relative to
 asynchronous course engagement. We conclude that encouraging high quality
 and frequent participation in both synchronous and asynchronous forums
 will help maximise students' performance. 
Journal: Accounting Education 
Pages: 431-449 
Issue: 4 
Volume: 21 
Year: 2012 
Month: 2 
X-DOI: 10.1080/09639284.2012.673387 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.673387 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:4:p:431-449




Template-Type: ReDIF-Article 1.0
Author-Name: Parunchana Pacharn 
Author-X-Name-First: Parunchana 
Author-X-Name-Last: Pacharn 
Author-Name: Darlene Bay 
Author-X-Name-First: Darlene 
Author-X-Name-Last: Bay 
Author-Name: Sandra Felton 
Author-X-Name-First: Sandra 
Author-X-Name-Last: Felton 
Title: Impact of a Flexible Evaluation System on Effort and Timing of Study 
Abstract:
  This paper examines results of a flexible grading system that allows each
 student to influence the weight allocated to each performance measure. We
 construct a stylized model to determine students' optimal responses. Our
 analytical model predicts different optimal strategies for students with
 varying academic abilities: a frontloading strategy for those with high
 academic ability and a gambling strategy for others. We test the model
 using data gathered from several sections of an Intermediate Accounting
 course offered by a Canadian university. We find that most students did
 make decisions that were consistent with our analytical model. Our results
 suggest that the flexible evaluation system does not uniformly motivate
 students of differing abilities and does not encourage most students to
 maintain effort uniformly throughout the semester. 
Journal: Accounting Education 
Pages: 451-470 
Issue: 5 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2011.635851 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.635851 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:451-470




Template-Type: ReDIF-Article 1.0
Author-Name: Neal Arthur 
Author-X-Name-First: Neal 
Author-X-Name-Last: Arthur 
Author-Name: Patricia Everaert 
Author-X-Name-First: Patricia 
Author-X-Name-Last: Everaert 
Title: Gender and Performance in Accounting Examinations: Exploring the Impact of Examination Format 
Abstract:
  This paper addresses the question of whether the increasing use of
 multiple-choice questions will favour particular student groups, i.e. male
 or female students. Using data from Belgium, this paper empirically
 examines the existence of a gender effect by comparing the relative
 performance of male and female students in both multiple-choice and
 constructed-response questions in financial accounting examinations. The
 study is motivated by the increasing number of students in accounting
 classes, changes in the gender mix in accounting classes, and debates over
 appropriate means of assessment. We find that female students outperform
 male students in answering questions in both formats, but their
 superiority in multiple-choice questions is diminished in comparison with
 constructed-response questions. This might suggest that multiple choice
 questions favour male students more than female students. The results hold
 even if we restrict the comparison to multiple-choice and
 constructed-response questions having the same general content (e.g.
 exercise type). Furthermore, the diminishing result was found both for
 undergraduate and postgraduate students. These results should prompt those
 involved in assessment to be cautious in planning the type of assessment
 used in evaluating students. 
Journal: Accounting Education 
Pages: 471-487 
Issue: 5 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2011.650447 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.650447 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:471-487




Template-Type: ReDIF-Article 1.0
Author-Name: Juergen Seifried 
Author-X-Name-First: Juergen 
Author-X-Name-Last: Seifried 
Title: Teachers' Pedagogical Beliefs at Commercial Schools&#x2014;An Empirical Study in Germany 
Abstract:
  Within the study of teacher training, it is generally accepted that a
 teacher's behaviour and success in the classroom is influenced by their
 personal beliefs. This paper discusses teachers' pedagogical beliefs,
 domain-specific beliefs and conceptions of teaching and learning. We
 outline empirical results from various studies which explore lecturers'
 and teachers' perceptions of vocational training in the field of
 accounting education; then present an empirical study in German commercial
 schools, conducted via surveys (<italic>n</italic>= 225 teachers in
 commercial schools) and in-depth follow-up interviews
 (<italic>n</italic>&#x2009;=&#x2009;21 teachers). Using cluster analysis
 we identify different teacher types or belief systems regarding teaching
 and learning in accounting education: predominantly constructivist or
 instructional. Of particular interest is a mixed type, which includes both
 paradigms and emphasises the importance of structured lessons and
 systematic teaching. Verbal data allow a more detailed analysis of the
 different pedagogical orientations. We established significant
 relationships between teachers' beliefs, including domain-specific
 beliefs, self reports on the organisation of classroom activities and
 teaching patterns. All in all, the findings show a dominance of
 instructional ideas and teacher-centred teaching practices in the domain
 of accounting. 
Journal: Accounting Education 
Pages: 489-514 
Issue: 5 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2012.661606 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.661606 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:489-514




Template-Type: ReDIF-Article 1.0
Author-Name: Randall   P. Bandura 
Author-X-Name-First: Randall   P. 
Author-X-Name-Last: Bandura 
Author-Name: Paul Lyons 
Author-X-Name-First: Paul 
Author-X-Name-Last: Lyons 
Title: Instructor Care and Consideration toward Students&#x2014;What Accounting Students Report: A Research Note 
Abstract:
  This Research Note reports on a study of students' perceptions of care
 and respect in the student-instructor relationship. Students in a daytime
 accounting program at a university in the USA were given the opportunity
 to respond to questions such as: (1) Have you ever had the feeling that a
 faculty member or instructor had &#x2018;given up&#x2019; on you and your
 learning in a course? (2) What did the faculty member do or not do to give
 you that feeling? and (3) What did you do as a result of that feeling,
 perception? Eighty-one students (50 in the autumn semester of 2009; 31 in
 the autumn semester of 2010) responded to all questions, with 35% of the
 total indicating that they felt at least one course instructor had given
 up on them and their learning in a higher education (post-secondary)
 course. We examine students' responses to the questions in the context of
 care, respect, and civility. This Research Note offers several
 recommendations to help instructors in improving instruction and building
 better relationships with students. 
Journal: Accounting Education 
Pages: 515-527 
Issue: 5 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2011.602511 
File-URL: http://hdl.handle.net/10.1080/09639284.2011.602511 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:515-527




Template-Type: ReDIF-Article 1.0
Author-Name: Julia Mundy 
Author-X-Name-First: Julia 
Author-X-Name-Last: Mundy 
Title: The Propensity of Students to Undertake Homework in the Absence of Formal Rewards: A Teaching Note 
Abstract:
  This Teaching Note reports on an initiative designed to increase the
 number of students who undertake homework in the absence of formal
 rewards, such as additional marks. While the initiative was successful in
 increasing the number of students who attempted the homework each week,
 preliminary findings suggest it may have been accompanied by a fall in
 attendance levels. The note concludes with some lessons learned and
 recommendations for educators who wish to undertake a rigorous empirical
 study of the initiative's effectiveness and impact. 
Journal: Accounting Education 
Pages: 529-537 
Issue: 5 
Volume: 21 
Year: 2012 
Month: 10 
X-DOI: 10.1080/09639284.2012.673389 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.673389 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:529-537




Template-Type: ReDIF-Article 1.0
Author-Name: Richard   M. S. Wilson 
Author-X-Name-First: Richard   M. S. 
Author-X-Name-Last: Wilson 
Title: Editorial 
Journal: Accounting Education 
Pages: 539-541 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.748354 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.748354 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:539-541




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott 
Author-X-Name-First: Pru 
Author-X-Name-Last: Marriott 
Title: Guest Editorial 
Journal: Accounting Education 
Pages: 543-544 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.725634 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.725634 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:543-544




Template-Type: ReDIF-Article 1.0
Author-Name: Ralph Adler 
Author-X-Name-First: Ralph 
Author-X-Name-Last: Adler 
Title: The State of Accounting Education Scholarship in New Zealand 
Abstract:
  This paper examines publishing trends of New Zealand accounting education
 scholars over the 20-year period 1991--2010. Longitudinal analyses of the
 annual number of publications, research theme studied, researcher
 productivity, and institutional productivity, along with cross-sectional
 analyses of authors' Hirsch <italic>h</italic>-index scores, the
 publication timing of authors' accounting education research relative to
 their total research, and authors' accounting discipline sub-areas of
 expertise, were undertaken. The paper identifies the late 1990s as New
 Zealand's most prolific period for accounting education research. Reasons
 behind this occurrence were explored, with interview findings suggesting
 the importance of such enabling/constraining factors as research funding
 opportunities, the presence of institutional champions, and the
 introduction of Performance-Based Research Funding (PBRF). 
Journal: Accounting Education 
Pages: 545-563 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.725635 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.725635 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:545-563




Template-Type: ReDIF-Article 1.0
Author-Name: Marann Byrne 
Author-X-Name-First: Marann 
Author-X-Name-Last: Byrne 
Author-Name: Barbara Flood 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Flood 
Author-Name: Dan Shanahan 
Author-X-Name-First: Dan 
Author-X-Name-Last: Shanahan 
Title: A Qualitative Exploration of Oral Communication Apprehension 
Abstract:
  Prior research has identified communication apprehension (CA), or fear of
 communicating, as a major factor which inhibits an individual's
 willingness to communicate and his/her capability to develop effective
 communication skills. While many prior studies have measured oral
 communication apprehension of students, there has been little qualitative
 exploration of the phenomenon. This study was conducted by interviewing
 first-year business and accounting students at a higher education
 institution in Ireland who were identified as encountering varying levels
 of oral communication apprehension. The experiences of the students in
 communicating in different contexts are analysed and the impact of
 factors, such as fear of peer evaluation, prior communication experiences,
 and preparation, are considered. 
Journal: Accounting Education 
Pages: 565-581 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.725636 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.725636 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:565-581




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott 
Author-X-Name-First: Pru 
Author-X-Name-Last: Marriott 
Author-Name: Lim Keong Teoh 
Author-X-Name-First: Lim Keong 
Author-X-Name-Last: Teoh 
Title: Using Screencasts to Enhance Assessment Feedback: Students&#x2019; Perceptions and Preferences 
Abstract:
  In the UK, assessment and feedback have been regularly highlighted by the
 National Student Survey as critical aspects that require improvement. An
 innovative approach to delivering feedback that has proved successful in
 non-business-related disciplines is the delivery of audio and visual
 feedback using screencast technology. The feedback on assessments can be
 recorded into a digital video, together with audio narration, which
 provides students with personalised comments in an easy-to-follow and
 comprehensible way. This paper reports the results of an investigation
 carried out in a UK university, using a mixed-method approach, into
 whether this type of feedback can be applied in a business and accounting
 context and whether the students&#x2019; perceptions of screencast
 technology are as positive as those reported in other studies. The
 findings reveal that students are very positive about the introduction of
 audio and visual feedback. The implications and limitations of the study
 and areas for further research are also discussed. 
Journal: Accounting Education 
Pages: 583-598 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.725637 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.725637 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:583-598




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Graham 
Author-X-Name-First: Alan 
Author-X-Name-Last: Graham 
Title: The Teaching of Ethics in Undergraduate Accounting Programmes: The Students' Perspective 
Abstract:
  This paper solicits the views of students in order to assess the goals
 and effectiveness of the teaching of ethics in undergraduate Accounting
 programmes. Using a survey and interviews, the opinions of second-year
 undergraduate students at a UK university were obtained. Their perception
 of the aims and importance of ethics and their preferred means of teaching
 delivery are established. The results appear to show that students regard
 ethics teaching as being important to them and that a stand-alone ethics
 course is preferred to integrated teaching across the curriculum. In
 particular, students describe the benefits of a compartmentalised approach
 to their learning with ethics &#x2018;all in one place&#x2019;. Possible
 reasons for students' choices are given and discussed and, from the level
 of importance attributed to ethics learning, it is concluded that ethics
 should be treated as part of a wider employability agenda for students, to
 help them in their future careers. 
Journal: Accounting Education 
Pages: 599-613 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.725638 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.725638 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:599-613




Template-Type: ReDIF-Article 1.0
Author-Name: Hilary Lindsay 
Author-X-Name-First: Hilary 
Author-X-Name-Last: Lindsay 
Title: Patterns of Learning in the Accountancy Profession Under an Output-Based Continuing Professional Development Scheme 
Abstract:
  Since 2004, professional accountancy bodies in membership of the
 International Federation of Accountants (IFAC) have been required to adopt
 mandatory continuing professional development (CPD) schemes. This research
 explores the learning activities of members of the Institute of Chartered
 Accountants in England and Wales (ICAEW) which introduced an output-based
 CPD scheme in 2005. To do so, a survey was carried out among its members.
 The findings show that the ICAEW's output-based scheme has given
 responsibility for learning to the individual. With the exception of those
 not currently in work, both formal and informal learning activities are
 perceived as being equally relevant. However, accountants are far less
 likely to describe their informal learning activities as CPD. In an
 environment where careers are likely to last longer and to involve more
 transitions, learning activities still primarily focus on competence in
 the current role rather than on developing skills to support future
 careers. 
Journal: Accounting Education 
Pages: 615-630 
Issue: 6 
Volume: 21 
Year: 2012 
Month: 12 
X-DOI: 10.1080/09639284.2012.725639 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.725639 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:615-630




Template-Type: ReDIF-Article 1.0
Author-Name: Barbara Apostolou 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Apostolou 
Author-Name: Richard   B. Dull 
Author-X-Name-First: Richard   B. 
Author-X-Name-Last: Dull 
Author-Name: Lydia   L. F.  Schleifer 
Author-X-Name-First: Lydia   L. F. 
Author-X-Name-Last:  Schleifer 
Title: A Framework for the Pedagogy of Accounting Ethics 
Abstract:
  Faculty tasked with revising the accounting curriculum to incorporate an
 ethics component may benefit from the experiences reported in the
 literature. We construct and describe a framework for the pedagogy of
 accounting ethics based upon extant literature. Our purpose is to present
 the cumulative contributions to the literature in a fashion that is
 helpful to educators considering the inclusion or modification of ethics
 instruction in the accounting curriculum. The framework also serves as a
 way to motivate additional contributions to the literature with the goal
 of continuous refinements. 
Journal: Accounting Education 
Pages: 1-17 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.698477 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.698477 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:1-17




Template-Type: ReDIF-Article 1.0
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Riccardo Natoli 
Author-X-Name-First: Riccardo 
Author-X-Name-Last: Natoli 
Author-Name: Siti Nuryanah 
Author-X-Name-First: Siti 
Author-X-Name-Last: Nuryanah 
Author-Name: Dimuthu Ekanayake 
Author-X-Name-First: Dimuthu 
Author-X-Name-Last: Ekanayake 
Title: Celebrating 20 Years of Publication of <italic>Accounting Education: an international journal</italic>: 1992--2011 
Abstract:
  This paper describes the background to the establishment of
 <italic>Accounting Education: an international journal,</italic> as well
 as an outline of its distinctive characteristics, including the
 international focus of the journal both in relation to the composition of
 its Editorial Boards and its authorship since its launch in 1992. A
 thematic analysis of papers for the second decade of the journal is
 incorporated, together with insights as to the future directions in
 accounting education. As the 20-year milestone of the journal was reached
 Professor Richard M. S. Wilson completed his term of office as founding
 Editor, and a new Editor took over. The paper recognises Professor
 Wilson's efforts in establishing an international journal devoted to
 publishing accounting education research relevant to practitioners,
 academics, trainers, students, researchers and professional bodies. 
Journal: Accounting Education 
Pages: 18-43 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.755008 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.755008 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:18-43




Template-Type: ReDIF-Article 1.0
Author-Name: Linda   A. Kidwell 
Author-X-Name-First: Linda   A. 
Author-X-Name-Last: Kidwell 
Author-Name: Dann   G. Fisher 
Author-X-Name-First: Dann   G. 
Author-X-Name-Last: Fisher 
Author-Name: Robert   L. Braun 
Author-X-Name-First: Robert   L. 
Author-X-Name-Last: Braun 
Author-Name: Diane   L. Swanson 
Author-X-Name-First: Diane   L. 
Author-X-Name-Last: Swanson 
Title: Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy 
Abstract:
  The purpose of our article is to offer a set of core knowledge learning
 objectives for accounting ethics education. Using Bloom's taxonomy of
 educational objectives, we develop learning objectives in six content
 areas: codes of ethical conduct, corporate governance, the accounting
 profession, moral development, classical ethics theories, and decision
 models. We believe that defining core knowledge is important for two
 reasons. First, many accounting educators continue to debate whether
 ethics can be taught, apparently unaware that a common body of ethics
 knowledge exists. This knowledge needs to be imparted before higher-level
 classroom discussions can ensue. Second, we believe agreement on learning
 objectives is necessary for the development of meaningful assessment
 tools. Students should be able to demonstrate ethics knowledge, and
 accounting educators should be held accountable for whether or not
 students are learning. 
Journal: Accounting Education 
Pages: 44-65 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.698478 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.698478 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:44-65




Template-Type: ReDIF-Article 1.0
Author-Name: Markus Grottke 
Author-X-Name-First: Markus 
Author-X-Name-Last: Grottke 
Author-Name: Christoph Pelger 
Author-X-Name-First: Christoph 
Author-X-Name-Last: Pelger 
Author-Name: Claudia Schmiedeberg 
Author-X-Name-First: Claudia 
Author-X-Name-Last: Schmiedeberg 
Title: Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences 
Abstract:
  In this paper we focus on the choice that accounting doctoral students
 from the German-speaking area make, between a future career either in
 academia or business practice. Based on the results of an online survey,
 we show that prospective scholars exhibit certain characteristics of
 passionate researchers more pronouncedly than do future practitioners. The
 latter group, however, shows more interest in considering practical
 concerns in their research for the PhD. Furthermore, we show that the
 impact of institutional incentives is more widespread among future
 academics. Some implications are drawn for the relationship between
 research and practice and the future of the accounting academy. 
Journal: Accounting Education 
Pages: 66-84 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.741427 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.741427 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:66-84




Template-Type: ReDIF-Article 1.0
Author-Name: Julia Osgerby 
Author-X-Name-First: Julia 
Author-X-Name-Last: Osgerby 
Title: Students' Perceptions of the Introduction of a Blended Learning Environment: An Exploratory Case Study 
Abstract:
  Virtual Learning Environments (VLE) provide the opportunity to deliver
 blended learning approaches that combine mixes of Information and
 Communications Technology (ICT) with various delivery methods and media.
 In 2008 and 2009, the University of Winchester in the UK redesigned a
 variety of accounting and financial management modules for presentation in
 a blended learning environment. An exploratory, qualitative case study
 investigated students' perceptions of the new approach. Through focus
 groups, students reported favourably on the blended learning approach and
 the views of students correlated with previous research, although there
 were some contrary findings. Focus groups raised issues concerning
 students' expectations, competence and engagement. Resources and
 institutional practices were identified as factors in students' attitudes
 towards blended learning. Issues about communication, student interaction
 and collaboration also emerged. Finally, some practical lessons from this
 case study are proposed. 
Journal: Accounting Education 
Pages: 85-99 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.729341 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.729341 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:85-99




Template-Type: ReDIF-Article 1.0
Author-Name: Rhonda Ryan 
Author-X-Name-First: Rhonda 
Author-X-Name-Last: Ryan 
Title: It's All in the Planning 
Journal: Accounting Education 
Pages: 101-104 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.698946 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.698946 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:101-104




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Title: The Experience of Substituting for a Colleague 
Journal: Accounting Education 
Pages: 105-107 
Issue: 1 
Volume: 22 
Year: 2013 
Month: 2 
X-DOI: 10.1080/09639284.2012.729342 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.729342 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:1:p:105-107




Template-Type: ReDIF-Article 1.0
Author-Name: Themin Suwardy 
Author-X-Name-First: Themin 
Author-X-Name-Last: Suwardy 
Author-Name: Gary Pan 
Author-X-Name-First: Gary 
Author-X-Name-Last: Pan 
Author-Name: Poh-Sun Seow 
Author-X-Name-First: Poh-Sun 
Author-X-Name-Last: Seow 
Title: Using Digital Storytelling to Engage Student Learning 
Abstract:
		No one really knows what the first story ever told in human history was, 
 but storytelling is an art that spans many civilizations and cultures, and 
 continues to be a major part of our modern lives. More recently, storytelling
 has gone digital with advances in technology and connectivity. Educators have
 also rediscovered how storytelling can be an effective teaching pedagogy for
 engaged student learning. A digital story can engage students' visual and 
 auditory senses in a way that the written word alone cannot. This article 
 describes such an effort. The Movie-Door-2-Door.com (MD2D) is a digital story
 spanning 12 episodes. The story revolves around three young business graduates
 who started their own business and discovered the role of financial information
 in managing a business along the way. An independent survey by the University's
 teaching unit showed that the use of such digital stories can be an appropriate
 pedagogy to help student contextualize accounting and its role in helping management
 make decisions. The first four episodes of the MD2D digital story are available 
 for viewing at www.research.smu.edu.sg/faculty/MD2D/.
Journal: Accounting Education 
Pages: 109-124
Issue: 2 
Volume: 22 
Year: 2013 
Month: 4 
X-DOI: 10.1080/09639284.2012.748505 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.748505 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:2:p:109-124




Template-Type: ReDIF-Article 1.0
Author-Name: Michelle Cull 
Author-X-Name-First: Michelle 
Author-X-Name-Last: Cull 
Author-Name: Glenda Davis 
Author-X-Name-First: Glenda 
Author-X-Name-Last: Davis 
Title: Students' Perceptions of a Scaffolded Approach to Learning Financial Planning: An Empirical Study 
Abstract:
	      In the aftermath of the global financial crisis (GFC), one
 understandable area of scrutiny and pressure for reform is the educational
 background and professionalism of personal financial advisers. This
 Australian study reports on a three-year investigation into students'
 perceptions of &#x2018;scaffolded&#x2019; instruction in financial
 planning. The scaffolded approach was used to assist learning in areas
 that previously had caused difficulty. The results indicate that students
 perceived the scaffolded tasks to be valuable learning experiences which
 increased their appreciation of the skills and knowledge required by
 financial advisers. Although students may bring different frames of
 reference to their learning, and the positiveness of perceived value of
 scaffolded instruction may vary between different demographic groupings,
 scaffolding techniques are shown to provide strong potential to assist
 university educators and their students in financial planning. 	 
Journal: Accounting Education 
Pages: 125-146 
Issue: 2 
Volume: 22 
Year: 2013 
Month: 4 
X-DOI: 10.1080/09639284.2012.755007 
File-URL: http://hdl.handle.net/10.1080/09639284.2012.755007 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:2:p:125-146




Template-Type: ReDIF-Article 1.0
Author-Name: Parunchana Pacharn 
Author-X-Name-First: Parunchana 
Author-X-Name-Last: Pacharn 
Author-Name: Darlene Bay 
Author-X-Name-First: Darlene 
Author-X-Name-Last: Bay 
Author-Name: Sandra Felton 
Author-X-Name-First: Sandra 
Author-X-Name-Last: Felton 
Title: The Impact of a Flexible Assessment System on Students' Motivation, Performance and Attitude 
Abstract:
	      We examine a flexible assessment system that allows students
 to determine the weights allocated to each course component and to
 re-allocate the weights in response to achieved scores. The flexibility is
 intended to encourage students&#x2019; participation in the learning
 process, thereby promoting self-regulated learning skills. We compare this
 assessment system to a traditional system and to another system, in which
 the students may choose their own weights but cannot change them later in
 the term. We examine the impact on students&#x2019; motivation as measured
 by the Motivated Strategies for Learning Questionnaire (MSLQ), as well as
 the impact on grades and students&#x2019; attitudes. Our results indicate
 little improvement in motivation, grades or attitudes when students design
 and commit to their grading plans early in the term. However, the more
 flexible system, which allows for re-allocation, appears to improve
 students&#x2019; grades, self-reported motivation and attitudes.	   
Journal: Accounting Education 
Pages: 147-167 
Issue: 2 
Volume: 22 
Year: 2013 
Month: 4 
X-DOI: 10.1080/09639284.2013.765292 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.765292 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:2:p:147-167




Template-Type: ReDIF-Article 1.0
Author-Name: Gerard Stone 
Author-X-Name-First: Gerard 
Author-X-Name-Last: Stone 
Author-Name: Margaret Lightbody 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Lightbody 
Author-Name: Rob Whait 
Author-X-Name-First: Rob 
Author-X-Name-Last: Whait 
Title: Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach 
Abstract:
	      Accountants and employers of accounting graduates consider
 listening to be among the most important communication skills that
 graduates possess. However, accounting education practices that develop
 students' listening skills are uncommon. Further, in the case of listening
 development, the current approach of prescribing that educators do more to
 rectify students' skill deficiencies overlooks barriers that prevent
 greater incorporation of listening instruction in the accounting
 curriculum. An alternative integrated stakeholder approach to develop
 students' listening skills is proposed. Informed by a broad range of
 education literature, the approach identifies cross-disciplinary listening
 development best practice and barriers to the widespread implementation of
 such practices in the typical accounting programme, before determining and
 assigning interrelated listening development roles to key stakeholders who
 will benefit from improved student listening. While student listening
 development is feasible under the proposed approach, shared contributions
 by accounting students, the profession and educators are needed to achieve
 enhanced skills outcomes.	    
Journal: Accounting Education 
Pages: 168-192 
Issue: 2 
Volume: 22 
Year: 2013 
Month: 4 
X-DOI: 10.1080/09639284.2013.766015 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.766015 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:2:p:168-192




Template-Type: ReDIF-Article 1.0
Author-Name: Cl&#xE1;udia Teixeira 
Author-X-Name-First: Cl&#xE1;udia 
Author-X-Name-Last: Teixeira 
Author-Name: Delfina Gomes 
Author-X-Name-First: Delfina 
Author-X-Name-Last: Gomes 
Author-Name: Janete Borges 
Author-X-Name-First: Janete 
Author-X-Name-Last: Borges 
Title: The Approaches to Studying of Portuguese Students of Introductory Accounting 
Abstract:
	      The focus of this paper is an investigation into the
 approaches to studying of Portuguese students of introductory accounting
 using the short version of the ASSIST instrument. In doing so, it also
 examined the impact upon the strategy adopted of the discipline area of
 students and gender. The results validate the use of the inventory with
 students of accounting in Portuguese higher education and add weight to
 the use of translated versions of this instrument elsewhere. The findings
 indicate that Portuguese students of introductory accounting favour a
 strategic approach over either a deep or a surface approach and suggest
 that both the individual student's discipline area and gender have an
 impact upon the adopted approaches to studying.	  
Journal: Accounting Education 
Pages: 193-210 
Issue: 2 
Volume: 22 
Year: 2013 
Month: 4 
X-DOI: 10.1080/09639284.2013.766426 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.766426 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:2:p:193-210




Template-Type: ReDIF-Article 1.0
Author-Name: Satoshi Sugahara 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Sugahara 
Author-Name: Rachel Wilson 
Author-X-Name-First: Rachel 
Author-X-Name-Last: Wilson 
Title: Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach 
Abstract:
	      The development and implementation of the International
 Education Standards (IES) for professional accountants is currently an
 important issue in accounting education and for educators interested in a
 shift toward international education standards more broadly. The purpose
 of this study is to investigate professional and research discourse
 regarding the IES by identifying and analysing articles in accounting
 publications. Two research questions were formulated to explore the topics
 in the publications and the opinions expressed towards the IES. Several
 electronic databases were used to access the articles and a content
 analysis approach was used to examine 110 articles published in English
 during the period from January 2003 to August 2011. The relatively small
 number of publications addressing the IES is surprising and possible
 reasons for this are discussed. The majority present a positive picture of
 the IES, however the analysis highlights key themes in mixed opinion and
 more critical articles and also reviews the challenges to IES
 implementation that are dominant in the discourse. The findings of this
 study suggest further discussion and professional debate of issues
 surrounding the accounting IES is needed. Reflection on the discourse can
 inform further implementation of the international standards in accounting
 and also developments in international education standards for other
 professions.	       
Journal: Accounting Education 
Pages: 213-232 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.785860 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.785860 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:213-232




Template-Type: ReDIF-Article 1.0
Author-Name: Geeta Lakshmi 
Author-X-Name-First: Geeta 
Author-X-Name-Last: Lakshmi 
Title: An Exploratory Study on Cognitive Skills and Topics Focused in Learning Objectives of Finance Modules: A UK Perspective 
Abstract:
	      Finance is an important subject in many undergraduate
 programmes. In the UK, the technical competencies in this area are covered
 by the QAA benchmark in finance (2007). However, the benchmark does not
 rigidly circumscribe the curriculum and expected competencies. As a
 result, universities are free to teach the subject from a variety of
 perspectives. In this paper, the subject-specific knowledge and skills
 emphasised in core finance subjects in accounting undergraduate programmes
 in the UK are explored. Learning outcomes from module handbooks/unit
 specifications from 10 UK universities are used to analyse the taught
 topic areas and the cognitive skills that are developed and tested. The
 results indicate that the topic areas of funding/sources of finance
 feature highly in the finance curriculum. However, while cognitive skills
 should stress the demands of the rapidly changing business environment,
 this was undetected, and a number of topics and related cognitive skills
 were found to be under-developed in the programmes reviewed. The study
 examines an under-researched area and offers some insights into what is
 considered important in the finance curriculum in the UK.	    
Journal: Accounting Education 
Pages: 233-247 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.788830 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.788830 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:233-247




Template-Type: ReDIF-Article 1.0
Author-Name: N. Rowbottom 
Author-X-Name-First: N. 
Author-X-Name-Last: Rowbottom 
Title: A-Level Subject Choice, Systematic Bias and University Performance in the UK: The Case of Accounting 
Abstract:
	      British students from lower socio-economic backgrounds are
 more likely to attend non-selective state schools and are therefore more
 likely to take a wider variety of A-level subjects including applied
 disciplines such as Accounting. This is attributed to the performative
 pressure subjected by school league tables that incentivise schools to
 encourage students to select subjects that will yield the highest grades.
 However, many leading universities have restricted the chances of
 applicants holding particular combinations of A-level subjects that, in
 some cases, include Accounting. Interviews held within a large English
 university reveal that few students are aware of such restrictions, whilst
 corresponding quantitative data indicates that students who enter
 university with two or more restricted A-level subjects perform no
 differently on average than other students. Those entering university with
 an Accounting A-level, however, perform, better in their first year but
 exhibit lower degree performance, on average, by the end of their studies. 
Journal: Accounting Education 
Pages: 248-267 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.799840 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.799840 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:248-267




Template-Type: ReDIF-Article 1.0
Author-Name: Pascale Lapointe-Antunes 
Author-X-Name-First: Pascale 
Author-X-Name-Last: Lapointe-Antunes 
Author-Name: James Moore 
Author-X-Name-First: James 
Author-X-Name-Last: Moore 
Title: The Implementation of IAS 16 and IAS 41 at Andrew Peller Limited 
Abstract:
	      This case asks students to play the role of Doug Grodeckie,
 Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was
 asked to prepare a report analyzing Andrew Peller Limited's current
 tangible long-lived assets disclosures and making recommendations on how
 best to comply with International Accounting Standard (IAS) 16 Property,
 Plant and Equipment and IAS 41 Agricultural Property by APL's Chief
 Financial Officer (CFO), Peter Patchet, and Controller, Gary Laufman.
 Students are provided with background information on APL, the Canadian
 wine industry, the implementation of International Financial Reporting
 Standards (IFRS) in Canada and the implementation of IFRS at APL. The case
 is based on field research from interviews with Doug Grodeckie, Gary
 Laufman and Peter Patchet, and on publicly available information from
 various sources.	   
Journal: Accounting Education 
Pages: 268-281 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.785859 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.785859 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:268-281




Template-Type: ReDIF-Article 1.0
Author-Name: Dominic Detzen 
Author-X-Name-First: Dominic 
Author-X-Name-Last: Detzen 
Author-Name: Sebastian Hoffmann 
Author-X-Name-First: Sebastian 
Author-X-Name-Last: Hoffmann 
Author-Name: Henning Z&#xFC;lch 
Author-X-Name-First: Henning 
Author-X-Name-Last: Z&#xFC;lch 
Title: Bright Pharmaceuticals SE: Accounting for a Business Combination under IFRS 3 
Abstract:
	      This instructional resource familiarizes students with the
 accounting for business combinations under IFRS 3 and illustrates the
 uncertainty and professional judgment involved in asset valuation and
 consolidation. First, students need to assess the quality of information
 generated under IFRS 3 and fair value accounting. Second, they are asked
 to account for a business combination by identifying possible input
 parameters to measure several intangible assets and a contingent
 liability. Based on their valuation results, they compute the amount of
 goodwill recognized on the acquisition and assess the effects of their
 parameter choices on the values of different assets and liabilities. As an
 optional third task, the case asks students to consolidate the financial
 statements and evaluate the impact of the acquisition on the financial
 position of the acquirer.	    
Journal: Accounting Education 
Pages: 282-294 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.802425 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.802425 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:282-294




Template-Type: ReDIF-Article 1.0
Author-Name: Nadana Abayadeera 
Author-X-Name-First: Nadana 
Author-X-Name-Last: Abayadeera 
Title: The Experience of an International University Teacher in Australia 
Journal: Accounting Education 
Pages: 295-298 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.788882 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.788882 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:295-298




Template-Type: ReDIF-Article 1.0
Author-Name: Wendy Fleet 
Author-X-Name-First: Wendy 
Author-X-Name-Last: Fleet 
Title: Why do Students Choose not to Follow All Instructions when Completing Assessment Tasks? 
Journal: Accounting Education 
Pages: 299-301 
Issue: 3 
Volume: 22 
Year: 2013 
Month: 6 
X-DOI: 10.1080/09639284.2013.793919 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.793919 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:299-301




Template-Type: ReDIF-Article 1.0
Author-Name: Maria Cadiz Dyball 
Author-X-Name-First: Maria Cadiz 
Author-X-Name-Last: Dyball 
Author-Name: Ian Thomson 
Author-X-Name-First: Ian 
Author-X-Name-Last: Thomson 
Title: Sustainability and Accounting Education 
Journal: Accounting Education 
Pages: 303-307 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817787 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817787 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:303-307




Template-Type: ReDIF-Article 1.0
Author-Name: Rob Gray 
Author-X-Name-First: Rob 
Author-X-Name-Last: Gray 
Title: Sustainability + Accounting Education: The Elephant in the Classroom 
Abstract:
	      Despite the growing importance of sustainability and the
 sustainable development agenda, and despite the growing presence of papers
 recognising the critical interaction between sustainability and accounting
 and finance (and, indeed, with all social science), there has been a
 relatively muted response apparent within the accounting education
 literature itself. This relative lack of literature may well be unexpected
 but what is not unexpected is the difficulty that accounting and finance
 teachers have in developing such demanding new ideas with accounting and
 finance students in the classroom. Without in any sense gainsaying the
 considerable impediments to innovation, this explicitly polemical essay
 seeks to address a more fundamental difficulty: that of the way in which
 sustainability is approached and represented in both the literature and
 the classroom itself. The contention is that, unless sustainability is
 'keeping you awake at night', you do not understand it. The paper seeks to
 support this contention and then offers an example of one undergraduate
 course that is explicitly designed to stop students sleeping peacefully.   
Journal: Accounting Education 
Pages: 308-332 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817795 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817795 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:308-332




Template-Type: ReDIF-Article 1.0
Author-Name: Matias Laine 
Author-X-Name-First: Matias 
Author-X-Name-Last: Laine 
Title: A Commentary on 'Sustainability and Accounting Education: The Elephant in the Classroom' 
Journal: Accounting Education 
Pages: 333-335 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817796 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817796 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:333-335




Template-Type: ReDIF-Article 1.0
Author-Name: Massimo Contrafatto 
Author-X-Name-First: Massimo 
Author-X-Name-Last: Contrafatto 
Title: 'Utopia' and 'Passion': A Commentary on 'Sustainability and Accounting Education: The Elephant in the Classroom' 
Journal: Accounting Education 
Pages: 336-339 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817797 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817797 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:336-339




Template-Type: ReDIF-Article 1.0
Author-Name: Gareth Owen 
Author-X-Name-First: Gareth 
Author-X-Name-Last: Owen 
Title: Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum 
Abstract:
	      Integrated reporting (IR) is a major development in a number
 of sustainability-related accounting initiatives and, if widely adopted,
 will require significant developments in professional and university
 accounting curricula. These will include: a strategic rather than
 operational or transactional focus; longer- rather than short-term
 outlook; prospective rather than retrospective analysis; qualitative
 commentary as well as quantitative information; and reports on wider
 business performance metrics rather than on narrower external financial
 reporting data or audit compliance. This paper reports on ACCA's support
 of and response to the latest initiatives in IR, in particular the impact
 this will have on the education and training of accountants in order to
 reflect these new principles to prepare the twenty-first-century
 accountant for a much more challenging role in the near future. These
 developments can only be in the wider public interest of improving the
 relevance of information for decision-making, for all stakeholders, and
 allow greater efficiency in the allocation of financial and other
 resources and in adding public value.		
Journal: Accounting Education 
Pages: 340-356 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817798 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817798 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:340-356




Template-Type: ReDIF-Article 1.0
Author-Name: Nancy Kamp-Roelands 
Author-X-Name-First: Nancy 
Author-X-Name-Last: Kamp-Roelands 
Title: A Commentary on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum' 
Journal: Accounting Education 
Pages: 357-359 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817799 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817799 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:357-359




Template-Type: ReDIF-Article 1.0
Author-Name: Carmen Correa Ruiz 
Author-X-Name-First: Carmen 
Author-X-Name-Last: Correa Ruiz 
Title: A Commentary on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum' 
Journal: Accounting Education 
Pages: 360-362 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817800 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817800 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:360-362




Template-Type: ReDIF-Article 1.0
Author-Name: Gareth Owen 
Author-X-Name-First: Gareth 
Author-X-Name-Last: Owen 
Title: A Rejoinder to Commentaries on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum' 
Journal: Accounting Education 
Pages: 363-365 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817801 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817801 
File-Format: text/html
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Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:363-365




Template-Type: ReDIF-Article 1.0
Author-Name: Monte Wynder 
Author-X-Name-First: Monte 
Author-X-Name-Last: Wynder 
Author-Name: Kai-Uwe Wellner 
Author-X-Name-First: Kai-Uwe 
Author-X-Name-Last: Wellner 
Author-Name: Karin Reinhard 
Author-X-Name-First: Karin 
Author-X-Name-Last: Reinhard 
Title: Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard? 
Abstract:
	      We are nearing the end of the United Nations' Decade of
 Education for Sustainable Development (2005-2014). There has been
 substantial rhetoric in education and business forums, and many
 universities have integrated sustainability into their accounting
 curricula, but what effect is accounting education having? This study
 considers whether the rhetoric of sustainability is manifest in a greater
 emphasis on environmental performance by students and practitioners. In an
 evaluation task using a balanced scorecard we found that third-year
 accounting students in Australia and Germany recognised lead performance
 indicators, and penalised poor environmental performance, more than did
 first-year students. Experienced accounting controllers, however, placed
 less emphasis on environmental performance than did third-year accounting
 students. This suggests that the rhetoric taught in universities regarding
 the strategic importance of environmental performance exceeds the reality
 of organisational priorities, at least for now.	  
Journal: Accounting Education 
Pages: 366-381 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817802 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817802 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:366-381




Template-Type: ReDIF-Article 1.0
Author-Name: Carlos Larrinaga 
Author-X-Name-First: Carlos 
Author-X-Name-Last: Larrinaga 
Title: A Commentary on 'Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?' 
Journal: Accounting Education 
Pages: 382-384 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817788 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817788 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:382-384




Template-Type: ReDIF-Article 1.0
Author-Name: Stefan Schaltegger 
Author-X-Name-First: Stefan 
Author-X-Name-Last: Schaltegger 
Title: Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance? 
Journal: Accounting Education 
Pages: 385-387 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817789 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817789 
File-Format: text/html
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Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:385-387




Template-Type: ReDIF-Article 1.0
Author-Name: Monte Wynder 
Author-X-Name-First: Monte 
Author-X-Name-Last: Wynder 
Title: Will Rhetoric ever Become Reality? A Rejoinder to Larrinaga and Schaltegger 
Journal: Accounting Education 
Pages: 388-390 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817790 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817790 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:388-390




Template-Type: ReDIF-Article 1.0
Author-Name: Ken McPhail 
Author-X-Name-First: Ken 
Author-X-Name-Last: McPhail 
Title: Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda 
Abstract:
	      The Preamble to the <italic>Universal Declaration on Human
 Rights</italic> (UNDHR) calls on every organ of society to teach and
 educate for the promotion of the rights it contains. However, few if any
 business schools have any systematic or critical human rights content in
 their accounting and business curricula. This oversight is increasingly
 problematic as concern grows over the burgeoning size and power of
 multinational corporations in relation to nation states, cases where large
 multinational corporations have been complicit in human rights violations,
 and increasing corporate roles in the provision of state services. This
 shift of human rights duties, responsibilities and accountability from
 nation states to corporations has resulted in a number of new United
 Nations initiatives, voluntary standards and international protocols to
 bring the UNDHR to bear on business activity. This paper explores how the
 universal human rights apparatus and discourse is impacting corporations'
 responsibilities for the protection and promotion of human rights and
 sustainable development. The emerging business and human rights discourse
 presents a number of challenges to the dominant ideology taught in
 business schools and is likely to be resisted. This paper presents a moral
 and pragmatic case for incorporating human rights into business and
 accounting education at tertiary and professional levels. It also outlines
 the principles that should underpin attempts to effectively integrate
 human rights into the accounting and business curricula as well as
 exploring the articulation between the human rights and sustainability
 discourses.	      
Journal: Accounting Education 
Pages: 391-412 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817791 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817791 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:391-412




Template-Type: ReDIF-Article 1.0
Author-Name: Jeff Everett 
Author-X-Name-First: Jeff 
Author-X-Name-Last: Everett 
Title: A Commentary on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It' 
Journal: Accounting Education 
Pages: 413-417 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817792 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817792 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:413-417




Template-Type: ReDIF-Article 1.0
Author-Name: Jane Andrew 
Author-X-Name-First: Jane 
Author-X-Name-Last: Andrew 
Title: Incorporating Human Rights into the Sustainability Agenda 
Journal: Accounting Education 
Pages: 418-420 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817793 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817793 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:418-420




Template-Type: ReDIF-Article 1.0
Author-Name: Ken McPhail 
Author-X-Name-First: Ken 
Author-X-Name-Last: McPhail 
Title: A Rejoinder to Commentaries on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It' 
Journal: Accounting Education 
Pages: 421-424 
Issue: 4 
Volume: 22 
Year: 2013 
Month: 8 
X-DOI: 10.1080/09639284.2013.817794 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.817794 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:421-424




Template-Type: ReDIF-Article 1.0
Author-Name: Sandra Einig 
Author-X-Name-First: Sandra 
Author-X-Name-Last: Einig 
Title: Supporting Students' Learning: The Use of Formative Online Assessments 
Abstract:
				 This paper investigates the impact of
 online multiple choice questions (MCQs) on students' learning in an
 undergraduate Accounting module at a British university. The impact is
 considered from three perspectives: an analysis of how students use the
 MCQs; students' perceptions expressed in a questionnaire survey; and an
 investigation of the correlation between MCQ usage and examination
 performance. The study reveals a number of interesting findings. First,
 students use the MCQs in different ways, indicating that MCQs are suitable
 for different learning styles. Second, the MCQs are perceived as being
 useful by virtually all students. Third, the statistical analysis shows a
 statistically significant correlation between regular MCQ usage and higher
 examination performance while controlling for a number of other
 confounding variables. These findings lead to the conclusion that MCQs are
 useful tools that can effectively support students' learning. Therefore
 the use of MCQs on other Accounting and Business modules is encouraged.    
Journal: Accounting Education 
Pages: 425-444 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.803868 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.803868 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:425-444




Template-Type: ReDIF-Article 1.0
Author-Name: Rosario L�pez Gavira 
Author-X-Name-First: Rosario 
Author-X-Name-Last: L�pez Gavira 
Author-Name: Kamil Omoteso 
Author-X-Name-First: Kamil 
Author-X-Name-Last: Omoteso 
Title: Perceptions of the Usefulness of Virtual Learning Environments in Accounting Education: A Comparative Evaluation of Undergraduate Accounting Students in Spain and England 
Abstract:
				 As the power of the virtual world
 continues to manifest itself in people's quality of life and capabilities
 (including learning), this paper aims to assess accounting students'
 perceptions of the usefulness of Virtual Learning Environments (VLE) to
 their learning experiences. It also considers the factors that may
 influence students' preferences for the VLE compared to face-to-face
 learning. The study administered a structured questionnaire to final-year
 undergraduate accounting students in two universities, one in Spain and
 the other in England, and applied <italic>t</italic>-test, correlation and
 factor analyses. Although the results show that students from both
 countries find VLE tools and techniques useful for their learning, within
 the frame of the contingency theory of education, the study found that
 students' perceptions of the usefulness of VLEs are strongly dependent
 upon their country of study, due to the significant differences between
 Spanish and English students in five of the seven VLE contextual factors.  
Journal: Accounting Education 
Pages: 445-466 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.814476 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.814476 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:445-466




Template-Type: ReDIF-Article 1.0
Author-Name: Kim Watty 
Author-X-Name-First: Kim 
Author-X-Name-Last: Watty 
Author-Name: Paul de Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: de Lange 
Author-Name: Rodney Carr 
Author-X-Name-First: Rodney 
Author-X-Name-Last: Carr 
Author-Name: Brendan O'Connell 
Author-X-Name-First: Brendan 
Author-X-Name-Last: O'Connell 
Author-Name: Bryan Howieson 
Author-X-Name-First: Bryan 
Author-X-Name-Last: Howieson 
Author-Name: Ben Jacobsen 
Author-X-Name-First: Ben 
Author-X-Name-Last: Jacobsen 
Title: Accounting Students' Feedback on Feedback in Australian Universities: They're Less Than Impressed 
Abstract:
				 <title>Abstract</title>Undergraduate
 accounting students in Australian universities are dissatisfied with the
 feedback that they currently receive. Recent evidence from the Course
 Experience Questionnaire (CEQ, a national survey of Australian university
 graduates) suggests that the accounting discipline ranks poorly on
 assessment feedback when compared to other disciplines. This finding
 aligns with the results of local university data, which also shows that
 students appear dissatisfied with feedback. Similar results can be found
 in other jurisdictions, as noted by the Higher Education Academy in the
 UK. Given the importance of feedback to enhancing students' learning,
 these results are of concern to accounting academics and other
 stakeholders, including professional accounting bodies and graduate
 employers. To date, few studies have sought to understand in a
 comprehensive manner the relatively poor performance in feedback scores in
 the discipline of accounting. This exploratory study seeks to address this
 gap by investigating the reasons underlying students' dissatisfaction. We
 report on students' perceptions obtained from a large survey of Australian
 undergraduate accounting students across 12 universities. Over 2600
 students responded to the survey. Our findings indicate that accounting
 students value feedback that is individualised, detailed, constructive and
 timely, and that currently they are not receiving feedback with these
 attributes.			  
Journal: Accounting Education 
Pages: 467-488 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.823746 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.823746 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:467-488




Template-Type: ReDIF-Article 1.0
Author-Name: Kirsten Rae 
Author-X-Name-First: Kirsten 
Author-X-Name-Last: Rae 
Author-Name: John Sands 
Author-X-Name-First: John 
Author-X-Name-Last: Sands 
Title: Using Classroom Layout to Help Reduce Students' Apprehension and Increase Communication 
Journal: Accounting Education 
Pages: 489-491 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.835534 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.835534 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:489-491




Template-Type: ReDIF-Article 1.0
Author-Name: Peter Wolnizer 
Author-X-Name-First: Peter 
Author-X-Name-Last: Wolnizer 
Title: Research Report Summaries from Round 2 of the IAAER/ACCA Awards Grants for Research to Inform the International Accounting Education Standards Board (IAESB) 
Journal: Accounting Education 
Pages: 492-493 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.824200 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.824200 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:492-493




Template-Type: ReDIF-Article 1.0
Author-Name: Paul de Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: de Lange 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Ilias G. Basioudis 
Author-X-Name-First: Ilias G. 
Author-X-Name-Last: Basioudis 
Title: A Framework of Best Practice of Continuing Professional Development for the Accounting Profession 
Abstract:
				 <title>Abstract</title>The International
 Accounting Education Standards Board (IAESB) places a strong emphasis on
 individual professionals taking responsibility for their Continuing
 Professional Development (CPD). On the other hand, the roles performed by
 professional accountants have evolved out of practical necessity to
 ';best' suit the diverse needs of business in a global economy. This
 diversity has meant that professional accountants are seen in highly
 specialised roles requiring diverse skill sets. In order to enhance the
 contribution of the accountant as a knowledge professional for business,
 it follows that CPD that leverages off an individual's experience should
 be designed to meet the needs of professionals across the different
 specialised roles within the profession. In doing so the project
 identifies how CPD should differ across roles and levels of organisational
 responsibility for accounting professionals. The study also makes a number
 of policy recommendations to IAESB and IFAC.			      
Journal: Accounting Education 
Pages: 494-497 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.824197 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.824197 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:494-497




Template-Type: ReDIF-Article 1.0
Author-Name: Kate Litherland 
Author-X-Name-First: Kate 
Author-X-Name-Last: Litherland 
Author-Name: Patrick Carmichael 
Author-X-Name-First: Patrick 
Author-X-Name-Last: Carmichael 
Author-Name: Agustina Mart&#xed;nez-Garc&#xed;a 
Author-X-Name-First: Agustina 
Author-X-Name-Last: Mart&#xed;nez-Garc&#xed;a 
Title: Ontology-based e-Assessment for Accounting Education 
Abstract:
				 <title>Abstract</title>This summary
 reports on a pilot of a novel, ontology-based e-assessment system in
 accounting. The system, OeLe, uses emerging semantic technologies to offer
 an online assessment environment capable of marking students' free text
 answers to questions of a conceptual nature. It does this by matching
 their response with a ';concept map' or ';ontology' of domain knowledge
 expressed by subject specialists. This article describes the potential
 affordances and demands of ontology-based assessment and offers
 suggestions for future development of such an approach.		    
Journal: Accounting Education 
Pages: 498-501 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.824198 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.824198 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:498-501




Template-Type: ReDIF-Article 1.0
Author-Name: Kim Watty 
Author-X-Name-First: Kim 
Author-X-Name-Last: Watty 
Author-Name: Satoshi Sugahara 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Sugahara 
Author-Name: Nadana Abayadeera 
Author-X-Name-First: Nadana 
Author-X-Name-Last: Abayadeera 
Author-Name: Luckmika Perera 
Author-X-Name-First: Luckmika 
Author-X-Name-Last: Perera 
Title: Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka 
Abstract:
				 The introduction of International
 Education Standards (IES) signals a clear move by the International
 Accounting Education Standards Board (IAESB) to ensure high quality
 standards in professional accounting education at a global level. This
 study investigated how IES are perceived and valued by member bodies and
 academics in three counties: Australia, Japan, and Sri Lanka. It examined:
 (1) levels of awareness of IES; (2) drivers of compliance and convergence
 and non-compliance and non-convergence with IES; and (3) key factors
 influencing IES adoption. Both quantitative and qualitative data have been
 collected from interviews and questionnaire surveys to report on these
 findings. Further, as part of the study, comprehensive case studies of the
 accounting education systems of Australia, Japan, and Sri Lanka were
 developed. These case studies not only provided an insight into issues of
 diversity, culture, and language as they relate to IES, but also preceded
 the development of a global model of accounting education.-super-1 This
 model is proposed as a way to assist interested parties in
 <italic>any</italic> country to readily identify their own unique system
 of professional accounting education.			   
Journal: Accounting Education 
Pages: 502-506 
Issue: 5 
Volume: 22 
Year: 2013 
Month: 10 
X-DOI: 10.1080/09639284.2013.824199 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.824199 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:502-506




Template-Type: ReDIF-Article 1.0
Author-Name: Brendan O'Connell 
Author-X-Name-First: Brendan 
Author-X-Name-Last: O'Connell 
Author-Name: Paul de Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: de Lange 
Title: Prominent Themes in Accounting Education Scholarship 
Journal: Accounting Education 
Pages: 507-509 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847318 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847318 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:507-509




Template-Type: ReDIF-Article 1.0
Author-Name: Christine Helliar 
Author-X-Name-First: Christine 
Author-X-Name-Last: Helliar 
Title: The Global Challenge for Accounting Education 
Abstract:
 Accounting and education are both global phenomena,
 and there is thus an argument that accounting education should be
 consistent and comparable across the globe. However, accounting, and
 accounting education are all socially constructed and globally they have
 been influenced by their historical, social, economic, political and
 cultural contexts. This has resulted in many fragmented, heterogeneous
 communities of practice and many diverse audiences or stakeholders with
 their own interests and legitimation strategies. There is thus a problem
 for accounting education to be defined, and to coalesce to one world model
 that fits the needs of all nations. However, global accounting education
 can adopt similar learning objectives by using constructivist,
 experiential and situated learning approaches that are embedded in to the
 learning programme. The International Education Standards (IES) of the
 IAESB should be revised to embed these three learning approaches, and IFAC
 and the IAESB should adopt various strategies to gain pragmatic legitimacy
 for its education standards.
Journal: Accounting Education 
Pages: 510-521 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847319 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847319 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:510-521




Template-Type: ReDIF-Article 1.0
Author-Name: Samantha Sin 
Author-X-Name-First: Samantha 
Author-X-Name-Last: Sin 
Author-Name: Nicholas McGuigan 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: McGuigan 
Title: Fit for Purpose: A Framework for Developing and Assessing Complex Graduate Attributes in a Changing Higher Education Environment 
Abstract:
 This paper provides an assessment framework for
 shared collaboration among accounting educators. Key developments in
 higher education more broadly and challenges specific to accounting
 education are synthesised to identify their combined effects on the
 accounting curriculum and on accounting academics in fulfilling the
 teaching component of their academic role. The issue of assessment
 validity for complex graduate attributes that invariably encompass skills,
 disposition and values - beyond technical knowledge - is highlighted. This
 paper draws on multi-disciplinary research and principles of best practice
 to provide a framework to design innovative assessments. The framework is
 then used to illustrate the support and design of a set of assessment
 learning activities targeting graduate attributes. The authors also intend
 to share the framework with peers and to promote debate and further
 development to counter some of the challenges presently confronting
 accounting education in the already resource-scarce and high-demand higher
 education sector.
Journal: Accounting Education 
Pages: 522-543 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847320 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847320 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:522-543




Template-Type: ReDIF-Article 1.0
Author-Name: Gillian Dale-Jones 
Author-X-Name-First: Gillian 
Author-X-Name-Last: Dale-Jones 
Author-Name: Phil Hancock 
Author-X-Name-First: Phil 
Author-X-Name-Last: Hancock 
Author-Name: Keith Willey 
Author-X-Name-First: Keith 
Author-X-Name-Last: Willey 
Title: Accounting Students in an Australian University Improve their Writing: But How Did it Happen? 
Abstract:
 The ability to communicate - orally and in writing
 - is a graduate attribute that employers in many countries rank as number
 one in importance, aside from relevant qualifications. This paper reports
 the implementation and evaluation of a collaborative peer assessment and
 self-assessment learning and teaching (L&T) initiative, which was designed
 to improve postgraduate students' judgment of writing standards and to
 improve their own writing - according to that standard. The initiative was
 embedded in an introductory financial accounting unit in an Australian
 university. In a mixed methods study, the matched pair design revealed
 improvements in the written communication skills of students as determined
 by an independent assessor. There was also statistically significant
 improvement in the ability of students to apply assessment standards to
 grammatical, structural and presentation components of written
 communication. Whereas it was not possible to attribute the improvements
 entirely to the collaborative peer assessment initiative, our observations
 and students' self-reporting comments suggest that the L&T initiative was
 effective.
Journal: Accounting Education 
Pages: 544-562 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847321 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847321 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:544-562




Template-Type: ReDIF-Article 1.0
Author-Name: Lyn Daff 
Author-X-Name-First: Lyn 
Author-X-Name-Last: Daff 
Title: Accounting Students' Reflections on a Course to Enhance their Interpersonal Skills 
Abstract:
 Communication skills are critical for an
 accountant's workplace success; however accounting education research to
 date has mainly focused on the writing and presentation skills aspects of
 communication skills. Research on developing accounting students'
 interpersonal skills has received scant attention. This paper provides an
 example of how to incorporate interpersonal skills into the accounting
 curriculum. Details are given on how to execute the course to promote
 effective, positive student outcomes. Examining students' learning journal
 responses to the initiated course highlights potential problems associated
 with teaching interpersonal skills to accounting students. This
 information may assist educators in avoiding common difficulties and in
 facilitating favourable student learning. The study finds students
 experienced initial apprehension and concern when practising their
 interpersonal skills. However as time elapsed, confidence grew, class
 dynamics changed, and significant improvements in students' communication
 and attitudes were evident. The importance of laying an appropriate
 foundation for interpersonal skills development is also discussed.
Journal: Accounting Education 
Pages: 563-581 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847322 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847322 
File-Format: text/html
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Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:563-581




Template-Type: ReDIF-Article 1.0
Author-Name: Martin Turner 
Author-X-Name-First: Martin 
Author-X-Name-Last: Turner 
Author-Name: Rachel Baskerville 
Author-X-Name-First: Rachel 
Author-X-Name-Last: Baskerville 
Title: The Experience of Deep Learning by Accounting Students 
Abstract:
 This study examines how to support accounting
 students to experience deep learning. A sample of 81 students in a
 third-year undergraduate accounting course was studied employing a
 phenomenographic research approach, using ten assessed learning tasks for
 each student (as well as a focus group and student surveys) to measure
 their experience of how they learn. A key finding is that it is possible
 to support a large proportion of students to experience deep learning
 through use of individualised, authentic assessed learning tasks with
 regular formative and summative feedback as part of an integrated set of
 interventions. An implication of this study is the need to support
 accounting students to experience deep learning in first-year courses to
 enable them to develop personal capabilities in their later university
 studies.
Journal: Accounting Education 
Pages: 582-604 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847323 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847323 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:582-604




Template-Type: ReDIF-Article 1.0
Author-Name: Shannon Sidaway 
Author-X-Name-First: Shannon 
Author-X-Name-Last: Sidaway 
Author-Name: Paul de Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: de Lange 
Author-Name: Frederique Bouilheres 
Author-X-Name-First: Frederique 
Author-X-Name-Last: Bouilheres 
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner 
Abstract:
 Extending the scope of prior research, this study
 examines perceptions of the costs and benefits of professional accounting
 body affiliation in the transition from student to practitioner. The study
 employs data obtained from 275 students and 508 practitioners and reports
 differences in respect of the importance placed on various costs and
 benefits associated with affiliation. Findings show it is important to
 avoid a 'one-size-fits-all' approach to attracting and retaining members
 and that the needs and aspirations of tomorrow's accountants are different
 from those of experienced professional accountants. Implications for brand
 development and member recruitment and retention strategies are discussed.
Journal: Accounting Education 
Pages: 605-617 
Issue: 6 
Volume: 22 
Year: 2013 
Month: 12 
X-DOI: 10.1080/09639284.2013.847324 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847324 
File-Format: text/html
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Handle: RePEc:taf:accted:v:22:y:2013:i:6:p:605-617




Template-Type: ReDIF-Article 1.0
Author-Name: Aleksandra Pop-Vasileva 
Author-X-Name-First: Aleksandra 
Author-X-Name-Last: Pop-Vasileva 
Author-Name: Kevin Baird 
Author-X-Name-First: Kevin 
Author-X-Name-Last: Baird 
Author-Name: Bill Blair 
Author-X-Name-First: Bill 
Author-X-Name-Last: Blair 
Title: The Work-related Attitudes of Australian Accounting Academics 
Abstract:
 This study examines the work-related attitudes of
 Australian accounting academics. A survey of 350 academics provides an
 insight into the specific organisational and institutional factors
 associated with the dissatisfaction, stress levels, and propensity to
 remain of academics. Of particular concern is the lower level of
 satisfaction and propensity to remain of Associate Lecturers and Senior
 Lecturers and the significant research pressures placed on these emerging
 academics. The findings have important implications for university
 management in respect to the retention and recruitment of quality
 academics and will facilitate further discussion and debate concerning the
 issues facing accounting academics and their role in contributing to the
 profession.
Journal: Accounting Education 
Pages: 1-21 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.824689 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.824689 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:1-21




Template-Type: ReDIF-Article 1.0
Author-Name: Benny G. Johnson 
Author-X-Name-First: Benny G. 
Author-X-Name-Last: Johnson 
Author-Name: Carol Springer Sargent 
Author-X-Name-First: Carol Springer 
Author-X-Name-Last: Sargent 
Title: Impact of Formulas, Language and Instruction on Student Performance on Cost-Volume-Profit Problems 
Abstract:
 This study investigated how three factors impacted
 performance on cost-volume-profit homework problems: language, formula
 use, and instruction. Students enrolled in Introduction to Financial
 Accounting (the first principles of accounting course) and Managerial
 Accounting (the second principles of accounting course) from eight
 different US colleges completed homework problems presented in everyday
 language or accounting language, with or without a formula 'cheat sheet'
 on the screen, and with or without prior instruction. Scores on
 formula-facilitated questions (those solvable by use of traditional
 cost-volume-profit formulas) were contrasted with scores on application
 questions, novel word problems requiring students to apply their knowledge
 about how cost behavior and sales impact profits. Students performed
 better on assignments phrased in everyday language. Students with formulas
 provided during homework completed more formula-facilitated questions
 correctly but some evidence indicated that they did worse on application
 questions; more work is needed in this area. Instruction effects were very
 small. Participants without instruction performed just as well as
 instructed students when problems were presented in everyday language
 <italic>or</italic> if formulas were provided.
Journal: Accounting Education 
Pages: 22-41 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.824702 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.824702 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:22-41




Template-Type: ReDIF-Article 1.0
Author-Name: Bea Chiang 
Author-X-Name-First: Bea 
Author-X-Name-Last: Chiang 
Author-Name: Hossein Nouri 
Author-X-Name-First: Hossein 
Author-X-Name-Last: Nouri 
Author-Name: Subarna Samanta 
Author-X-Name-First: Subarna 
Author-X-Name-Last: Samanta 
Title: The Effects of Different Teaching Approaches in Introductory Financial Accounting 
Abstract:
 The purpose of the research is to examine the
 effect of the two different teaching approaches in the first accounting
 course on student performance in a subsequent finance course. The study
 compares 128 accounting and finance students who took introductory
 financial accounting by either a user approach or a traditional preparer
 approach to examine their academic performance on a subsequent finance
 course. The results indicate that there is no significant difference in
 the finance course grade between students who took the traditional
 introductory accounting course and students who were taught under the user
 approach. These findings support the argument that the user approach has
 no impact on subsequent finance course grade and either method can be used
 to teach introductory financial accounting. Three factors were found to
 affect subsequent performance in an introductory finance course: GPA prior
 to taking the finance course, grades in macroeconomics, and statistics.
Journal: Accounting Education 
Pages: 42-53 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.833724 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.833724 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:42-53




Template-Type: ReDIF-Article 1.0
Author-Name: Aldys Tan 
Author-X-Name-First: Aldys 
Author-X-Name-Last: Tan 
Author-Name: Bikram Chatterjee 
Author-X-Name-First: Bikram 
Author-X-Name-Last: Chatterjee 
Author-Name: Susan Bolt 
Author-X-Name-First: Susan 
Author-X-Name-Last: Bolt 
Title: The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness 
Abstract:
 International Financial Reporting Standards (IFRS)
 are accepted throughout the world, particularly in the European Union,
 Australia, New Zealand and Canada. Emerging economies are also are
 aligning their practices with IFRS. Historically, the USA has been
 cautious about accepting IFRS. However, following acceptance of IFRS
 worldwide, the US Securities and Exchange Commission has recently allowed
 the filing of IFRS-based financial statements from foreign issuers and is
 presently considering the same from domestic issuers. Owing to lack of
 IFRS education and training in the country, concerns have been expressed
 about such moves of the USA towards IFRS. Following such concerns, the aim
 of the present study is to review previous literature on IFRS education to
 reflect on the present status of IFRS education in the USA. The research
 method includes a review of past literature on IFRS education in the
 <italic>Business Source Complete</italic> database from 2001 to 2012. In
 line with the review, this study reports that active learning approaches
 that stimulate critical thinking and judgement skills of students are the
 best methods to teach IFRS. The studies reviewed also report the lack of
 teaching materials, including software and technologies, to effectively
 teach IFRS. The only active learning strategies advocated in previous
 studies were the use of case studies and real life examples. Additionally,
 this study advocates the use of problem-based learning strategies. This
 study also reports the lack of research investigating students' and
 educators' perceptions of available resources and approaches. Future
 studies are suggested in this direction, employing surveys and interviews.
Journal: Accounting Education 
Pages: 54-70 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.847306 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847306 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:54-70




Template-Type: ReDIF-Article 1.0
Author-Name: Gerard Stone 
Author-X-Name-First: Gerard 
Author-X-Name-Last: Stone 
Title: Work All Day, Study at Night: The Interactive Evening Lecture to Invigorate Working Students 
Journal: Accounting Education 
Pages: 71-74 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.864084 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.864084 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:71-74




Template-Type: ReDIF-Article 1.0
Author-Name: David E. Stout 
Author-X-Name-First: David E. 
Author-X-Name-Last: Stout 
Title: Pack-and-Go Delivery Service: A Multi-Component Cost-Volume-Profit (CVP) Learning Resource 
Abstract:
 This educational case, in two parts (A and B),
 requires students to assume the role of a business consultant and to use
 Excel to develop a profit-planning or a cost-volume-profit (CVP) model for
 a package-delivery company opportunity currently being evaluated by a
 client. The name of the proposed business is Pack-and-Go, which would
 provide an intra-city package delivery service similar to that provided by
 large competitors such as FedEx. To complete the task students are asked
 to respond, in the form of a consulting report, to a specific set of
 questions posed by the client. The required report includes numerous
 calculations associated with the profit-planning models created by
 students, as well as interpretive insights and evaluations of two
 cost-structure alternatives (in Case A) that the client is considering,
 and whether the client should engage in a single service line or in dual
 service lines (in Case B). For both Case A and B, students are required to
 use various functions in Excel and to use Excel to perform some elementary
 sensitivity analysis. A set of optional/advanced requirements allows
 Pack-and-Go to be used in a variety of accounting courses, both graduate
 and undergraduate.
Journal: Accounting Education 
Pages: 75-94 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.835535 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.835535 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:75-94




Template-Type: ReDIF-Article 1.0
Author-Name: Harshini P. Siriwardane 
Author-X-Name-First: Harshini P. 
Author-X-Name-Last: Siriwardane 
Title: Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting 
Abstract:
 Kiondo Bag Boutique is a hypothetical serial case
 involving a start-up retail business. The case evolves from an ambitious
 business idea to a successful business. Through the evolving business, the
 importance of accounting information is highlighted. Different iterations
 are used to illustrate the role of accounting in serving and managing
 multiple stakeholder interests and information needs and mitigating
 external and internal threats. These iterations are also used to enhance
 the students' understanding of multiple financial accounting concepts and
 principles. Case narrative and requirements are presented in six parts.
 These parts can be used in isolation as well as in the form of a
 continuous assignment. The first five parts of the case are designed to
 cover transaction analysis and accounting principles and concepts related
 to revenue, merchandise operations, inventories, receivables and cash. The
 last part reinforces accounting concepts, principles, and mechanisms
 through preparation of a multitude of adjusting entries and financial
 statements.
Journal: Accounting Education 
Pages: 95-113 
Issue: 1 
Volume: 23 
Year: 2014 
Month: 2 
X-DOI: 10.1080/09639284.2013.847307 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847307 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:95-113




Template-Type: ReDIF-Article 1.0
Author-Name: F. Elizabeth Gray 
Author-X-Name-First: F. Elizabeth 
Author-X-Name-Last: Gray 
Author-Name: Lynn Hamilton 
Author-X-Name-First: Lynn 
Author-X-Name-Last: Hamilton 
Title: Communication in Accounting Education 
Journal: Accounting Education 
Pages: 115-118 
Issue: 2 
Volume: 23 
Year: 2014 
Month: 4 
X-DOI: 10.1080/09639284.2013.847327 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847327 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:2:p:115-118




Template-Type: ReDIF-Article 1.0
Author-Name: Harshini P. Siriwardane 
Author-X-Name-First: Harshini P. 
Author-X-Name-Last: Siriwardane 
Author-Name: Chris H. Durden 
Author-X-Name-First: Chris H. 
Author-X-Name-Last: Durden 
Title: The Communication Skills of Accountants: What we Know and the Gaps in our Knowledge 
Abstract:
 This paper critically reviews 19 studies published
 between 1972 and 2012 that investigated the written and/or oral
 communication skills of practicing accountants. The core aim of the review
 was to identify skills considered important and highlight gaps regarding
 what is known about existing and desired communication skills in the
 accounting profession. Key findings include that most studies did not
 detail the basis used to select the skills examined, used very broad
 skill-set categories and/or did not sufficiently incorporate information
 already established in the literature. Differing views on the importance
 of communication skills were found between educators and accountants.
 Knowledge gaps identified relate to the communication skills considered
 most important at varying career stages and different career paths, the
 specific types of oral and written communication skills needed and the
 role and importance of oral versus written and informal versus formal
 communication skills. A fundamental concern is that much of the existing
 communication skills research is crucially out of date. Of the 19 studies
 reviewed, only three have been published in the past decade. This suggests
 that further research is needed in the area.
Journal: Accounting Education 
Pages: 119-134 
Issue: 2 
Volume: 23 
Year: 2014 
Month: 4 
X-DOI: 10.1080/09639284.2013.847329 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847329 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:2:p:119-134




Template-Type: ReDIF-Article 1.0
Author-Name: Craig Cameron 
Author-X-Name-First: Craig 
Author-X-Name-Last: Cameron 
Author-Name: Jennifer Dickfos 
Author-X-Name-First: Jennifer 
Author-X-Name-Last: Dickfos 
Title: 'Lights, Camera, Action!' Video Technology and Students' Perceptions of Oral Communication in Accounting Education 
Abstract:
 This paper examines the influence of an authentic
 assessment item on three dimensions of oral communication in accounting
 education: skills, self-efficacy, and relevance. An explanatory mixed
 methods design is used to explore students' perceptions of their
 development. The results indicate that an elevator pitch assessment has a
 positive impact on all three dimensions. In particular, the employed video
 technology fosters greater self-awareness and a more accurate perception
 of skill levels, and enhances students' self-efficacy. The contextualised
 learning experience also enables students to better appreciate the
 relevance of oral communication to their future careers. The paper extends
 the literature on video technology, self-efficacy, and generic skills
 development in accounting education, and provides relevant stakeholders
 with evidence of an authentic activity that can assist with bridging the
 skills-expectation gap.
Journal: Accounting Education 
Pages: 135-154 
Issue: 2 
Volume: 23 
Year: 2014 
Month: 4 
X-DOI: 10.1080/09639284.2013.847326 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847326 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:2:p:135-154




Template-Type: ReDIF-Article 1.0
Author-Name: David E. Stout 
Author-X-Name-First: David E. 
Author-X-Name-Last: Stout 
Title: A Business Communication Module for an MBA <italic>Managerial Accounting</italic> Course: A Teaching Note 
Abstract:
 This Teaching Note describes a
 two-hour-and-40-minute <italic>Business Communication</italic> module
 developed and used by the author over the past six years in an MBA
 <italic>Managerial Accounting</italic> course at a university in the USA.
 The module has two modest but important goals: to sensitize graduate
 accounting students to the importance of communication skills for
 professional success; and to provide students with a set of
 writing-improvement resources. The students' component of the module
 consists of a set of five readings and two learning resources. For
 teachers, a comprehensive set of <italic>PowerPoint</italic> slides is
 available from the author. The module is flexible in two respects: it can
 be used in graduate-level accounting courses other than <italic>Managerial
 Accounting</italic>; and a reduced version of in-class presentation time
 is possible by using only a sub-set of the <italic>PowerPoint</italic>
 slides, based on teacher preferences. Student responses to the module have
 been consistently positive and have supported continued use of the module
 into the future.
Journal: Accounting Education 
Pages: 155-173 
Issue: 2 
Volume: 23 
Year: 2014 
Month: 4 
X-DOI: 10.1080/09639284.2013.847330 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847330 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:2:p:155-173




Template-Type: ReDIF-Article 1.0
Author-Name: Fred Phillips 
Author-X-Name-First: Fred 
Author-X-Name-Last: Phillips 
Author-Name: Susan Wolcott 
Author-X-Name-First: Susan 
Author-X-Name-Last: Wolcott 
Title: Effects of Interspersed versus Summary Feedback on the Quality of Students' Case Report Revisions 
Abstract:
 This study examines whether students show greater
 improvement in written case analyses when given feedback that is either
 interspersed throughout their written case analyses or presented only as a
 summary, and whether the benefits of these placements vary across
 differing levels of student performance in the course. Results from an
 exploratory field experiment conducted with Canadian accounting students
 who revised and resubmitted case analyses indicate that the effectiveness
 of feedback depended on an interaction between its placement and the
 course performance of students to which it was provided. Lowest-performing
 students increased the quality of their case responses most when provided
 with interspersed rather than summary feedback, mid-level students
 improved more when given summary rather than interspersed feedback, and
 highest-performing students improved significantly regardless of feedback
 placement. The primary conclusion from this study is that feedback
 placement influences how well students at different levels respond,
 suggesting that teachers should consider students' relative course
 performance when determining the most appropriate placement for their
 feedback. We also present evidence of the factors that affect the initial
 quality of case analyses and which influence students' decisions to revise
 and resubmit their case analyses.
Journal: Accounting Education 
Pages: 174-190 
Issue: 2 
Volume: 23 
Year: 2014 
Month: 4 
X-DOI: 10.1080/09639284.2013.847328 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.847328 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:2:p:174-190




Template-Type: ReDIF-Article 1.0
Author-Name: Matthias Nnadi 
Author-X-Name-First: Matthias 
Author-X-Name-Last: Nnadi 
Author-Name: Mike Rosser 
Author-X-Name-First: Mike 
Author-X-Name-Last: Rosser 
Title: The 'Individualised Accounting Questions' Technique: Using Excel to Generate Quantitative Exercises for Large Classes with Unique Individual Answers 
Abstract:
 The 'individualised accounting questions'
 (IAQ) technique set out in this paper encourages independent active
 learning. It enables tutors to set individualised accounting questions and
 construct an answer grid that can be used for any number of students, with
 numerical values for each student's answers based on their student
 enrolment number. The individualised questions reduce the risk of
 collusion and thus allow tutors to set accounting coursework assessments
 that contribute to final grades in a manner that incentivises students to
 do them in their own time, drawing on teaching materials and helping them
 to develop competency. The method also allows specific individualised
 feedback, and has been used successfully by the authors and found to
 encourage students to work independently.
Journal: Accounting Education 
Pages: 193-202 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2014.894771 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.894771 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:193-202




Template-Type: ReDIF-Article 1.0
Author-Name: Dimuthu Ekanayake 
Author-X-Name-First: Dimuthu 
Author-X-Name-Last: Ekanayake 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Title: The Growth in International Enrolments in Accounting: Implications for an Established Nexus between Education and Migration 
Abstract:
 International student enrolments globally
 have grown substantially over the first decade of the twenty-first
 century. In the context of Australia, the higher education (HE) sector and
 specifically the accounting discipline grew during this time, together
 with the growth in the demand for qualified accountants. Australia was
 attractive to international students not only because of the prospect of
 obtaining an overseas accounting qualification, but also the opportunities
 presented for Permanent Residency given the local skill shortage in
 accounting. However, a set of reforms to the skilled migration policy
 announced early in 2010 had implications for the established nexus between
 accounting education and migration. This paper uses comparative
 hypothetical case studies to illustrate the impact on the opportunities
 for international students completing accounting degrees to seek Permanent
 Residency in Australia. The findings contribute to an understanding of the
 trend in international student enrolments and, more broadly, the
 implications for universities in terms of revenue generation from
 international enrolments. The paper informs accounting educators of some
 of the pedagogical consequences of the recruitment of international
 students when enrolments are influenced by government policy, especially
 immigration policy changes.
Journal: Accounting Education 
Pages: 203-224 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2014.900958 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.900958 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:203-224




Template-Type: ReDIF-Article 1.0
Author-Name: Omaima A. G. Hassan 
Author-X-Name-First: Omaima A. G. 
Author-X-Name-Last: Hassan 
Author-Name: Alison Fox 
Author-X-Name-First: Alison 
Author-X-Name-Last: Fox 
Author-Name: Gwen Hannah 
Author-X-Name-First: Gwen 
Author-X-Name-Last: Hannah 
Title: Self- and Peer-Assessment: Evidence from the Accounting and Finance Discipline 
Abstract:
 Self- and peer-assessment of student work is an
 area that is under-researched in the accounting education literature,
 although the subject area of study seems to influence the results obtained
 in prior studies. The current study contributes to the literature by
 examining the accuracy and construct validity of self- and peer-assessment
 by accounting students. It also investigates students' views about these
 exercises. The findings show that whilst the self- and peer-assessment of
 students appear to be neither accurate nor valid, the students are
 positive about the impact of these procedures on their learning
 experience. These findings indicate that, although instructors might not
 rely on self- and peer-assessment as measures of students' performance for
 the purpose of summative assessment, the exercise may prove useful for
 formative assessment because it can promote a wide range of transferable
 skills.
Journal: Accounting Education 
Pages: 225-243 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2014.905259 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.905259 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:225-243




Template-Type: ReDIF-Article 1.0
Author-Name: Bruce A. Reinig 
Author-X-Name-First: Bruce A. 
Author-X-Name-Last: Reinig 
Author-Name: Ira Horowitz 
Author-X-Name-First: Ira 
Author-X-Name-Last: Horowitz 
Author-Name: Gene Whittenburg 
Author-X-Name-First: Gene 
Author-X-Name-Last: Whittenburg 
Title: Determinants of Student Attitudes toward Team Exams 
Abstract:
 We examine how student attitudes toward their
 group, learning method, and perceived development of professional skills
 are initially shaped and subsequently evolve through multiple uses of team
 exams. Using a Tobit regression model to analyse a sequence of 10 team
 quizzes given in a graduate-level tax accounting course, we show that
 there is an anchoring effect, in that in later rounds satisfaction on all
 dimensions rests on the foundation laid in the initial round.
 Subsequently, however, self-perceptions and the perception of others may
 influence satisfaction on a particular dimension. We also find that the
 satisfaction with one's group tends to increase when students make more
 correct switches but decreases when there is greater disagreement among
 the group. Furthermore, satisfaction with team exams tends to lessen, and
 to an increasing extent over time, as the number of errors a student has
 committed on the most recent quiz increases.
Journal: Accounting Education 
Pages: 244-257 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2014.908400 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.908400 
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Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:244-257




Template-Type: ReDIF-Article 1.0
Author-Name: Xin Guo 
Author-X-Name-First: Xin 
Author-X-Name-Last: Guo 
Title: Incorporating Mind Maps into Teaching and Learning in Higher Education: My Experience as an International University Lecturer 
Journal: Accounting Education 
Pages: 258-261 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2014.894772 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.894772 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:258-261




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Slack 
Author-X-Name-First: Richard 
Author-X-Name-Last: Slack 
Author-Name: Jan Loughran 
Author-X-Name-First: Jan 
Author-X-Name-Last: Loughran 
Author-Name: Kirsty Abrahams 
Author-X-Name-First: Kirsty 
Author-X-Name-Last: Abrahams 
Title: Corporate Associate Partnerships: Practitioners' Involvement in the Delivery of an Auditing Course Based on a Case-Study: A Teaching Resource 
Abstract:
 This Teaching Resource outlines and reflects upon
 the use of an innovative corporate associate partnership scheme as part of
 the delivery of an Auditing course to final year undergraduate Accounting
 students at a university in the UK. It outlines the motivations behind a
 practitioner's involvement in teaching delivery, along with the
 formulation, design, and implementation of the scheme. The authors provide
 insights from their experiences so that others, at different institutions,
 may replicate or adapt such a scheme. This could be extended into subject
 areas other than Auditing, with the delivery pattern being altered as
 appropriate to suit the needs of other institutions and associated
 practitioners. The Teaching Resource provides reflections on the
 partnership from the students, the module tutor, and the associate
 involved in its delivery.
Journal: Accounting Education 
Pages: 262-276 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2013.875690 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.875690 
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Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:262-276




Template-Type: ReDIF-Article 1.0
Author-Name: Anthony Meder 
Author-X-Name-First: Anthony 
Author-X-Name-Last: Meder 
Author-Name: Steven T. Schwartz 
Author-X-Name-First: Steven T. 
Author-X-Name-Last: Schwartz 
Author-Name: Mark Wu 
Author-X-Name-First: Mark 
Author-X-Name-Last: Wu 
Author-Name: Richard A. Young 
Author-X-Name-First: Richard A. 
Author-X-Name-Last: Young 
Title: Bank Runs and the Accounting for Illiquid Assets in Financial Institutions 
Abstract:
 Financial services are an increasingly important
 sector in modern economies, yet many accounting and auditing texts focus
 on manufacturing and retailing. This teaching note describes the role of
 financial institutions in transforming long-term, difficult-to-sell assets
 into short-term bank accounts. This is referred to as liquidity
 transformation. The social benefits and risks of liquidity transformation
 are described. The social benefit occurs due to the increased liquidity
 provided by the bank to depositors. The risk comes in the form of a bank
 run, wherein difficult-to-sell assets cannot be redeemed in time to cover
 the rapid and unexpected withdrawals of depositors. The financial
 statements of a financial institution are presented and the issue of
 valuation is discussed. Finally, practical relevance for accounting
 students is enhanced by including discussions of historical precedents and
 of implications for financial reporting and auditing.
Journal: Accounting Education 
Pages: 277-294 
Issue: 3 
Volume: 23 
Year: 2014 
Month: 6 
X-DOI: 10.1080/09639284.2013.872349 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.872349 
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Handle: RePEc:taf:accted:v:23:y:2014:i:3:p:277-294




Template-Type: ReDIF-Article 1.0
Author-Name: Gerard Stone 
Author-X-Name-First: Gerard 
Author-X-Name-Last: Stone 
Author-Name: Brenton Andrew Fiedler 
Author-X-Name-First: Brenton Andrew 
Author-X-Name-Last: Fiedler 
Author-Name: Chris Kandunias 
Author-X-Name-First: Chris 
Author-X-Name-Last: Kandunias 
Title: Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators 
Abstract:
				 This paper proposes
 principles to guide accounting students' and accounting educators' use of
 Facebook as an educational resource to engage students with their
 learning. A body of cross-disciplinary research has investigated potential
 applications of Facebook to invigorate student engagement. Generic
 guidelines for educators who are contemplating integrating Facebook into
 pedagogical practice are a recent addition to this research. However,
 there is a lack of disciplinary-specific guidelines to inform both
 accounting educators' and accounting students' use of Facebook as a
 learning resource. Indeed, Facebook's pedagogical affordances are a
 generally overlooked field of enquiry in accounting education research.
 The principles proposed in the paper are informed by the literature on
 Facebook and student engagement, and the concept of digital citizenship,
 which illuminates the importance of the responsible and professional use
 of Facebook by accounting students and the development of online practices
 and behaviours that enhance students' appeal to the accounting profession. 
Journal: Accounting Education 
Pages: 295-321 
Issue: 4 
Volume: 23 
Year: 2014 
Month: 8 
X-DOI: 10.1080/09639284.2014.908730 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.908730 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:295-321




Template-Type: ReDIF-Article 1.0
Author-Name: Donald E. Wygal 
Author-X-Name-First: Donald E. 
Author-X-Name-Last: Wygal 
Author-Name: Kim Watty 
Author-X-Name-First: Kim 
Author-X-Name-Last: Watty 
Author-Name: David E. Stout 
Author-X-Name-First: David E. 
Author-X-Name-Last: Stout 
Title: Drivers of Teaching Effectiveness: Views from Accounting Educator Exemplars in Australia 
Abstract:
				 This paper
 summarizes the views, obtained via a survey instrument created by the
 authors and reported in studies by Stout and Wygal, of 22 accounting
 educator teaching exemplars from Australia. Each of these individuals has
 been cited for teaching excellence through receipt of one or more formal
 teaching awards. The paper responds to calls in Australia for increased
 attention to the dimensions of teaching effectiveness and to initiatives
 in the United States calling for a broader sharing of information among
 members of the academy regarding the characteristics of teaching
 effectiveness. Little direct evidence from the field of accounting
 education is available to date regarding such characteristics or
 antecedents of teaching effectiveness in the student learning environment.
 Our research therefore extends in a fundamental way the work of Stice and
 Stocks and Stout and Wygal. Specifically, perceptions from a sample of
 award-winning non-US faculties regarding the 'drivers of teaching
 effectiveness' in accounting education are recorded and analyzed. In
 decreasing order of perceived importance, drivers of teaching
 <italic>effectiveness</italic> are: having a student focus; commitment to
 teaching (as a profession); high levels of preparation/organization; the
 ability to link subject matter to the practice environment; and,
 instructor skills and attributes. This paper adds to our understanding of
 the drivers of teaching effectiveness and begins the process of creating a
 worldwide knowledge base in accounting education. The paper should be of
 interest to accounting faculty members interested in improving their
 teaching effectiveness and/or mentoring junior faculty members.	    
Journal: Accounting Education 
Pages: 322-342 
Issue: 4 
Volume: 23 
Year: 2014 
Month: 8 
X-DOI: 10.1080/09639284.2014.930692 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.930692 
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Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:322-342




Template-Type: ReDIF-Article 1.0
Author-Name: Lars Fallan 
Author-X-Name-First: Lars 
Author-X-Name-Last: Fallan 
Author-Name: Leiv Opstad 
Author-X-Name-First: Leiv 
Author-X-Name-Last: Opstad 
Title: Beyond Gender Performance in Accounting: Does Personality Distinction Matter? 
Abstract:
				 This study
 questions whether the contradictory results from previous studies of
 gender and performance in accounting is because gender has no mutually
 homogeneous groups. A combination of gender and personality types will
 provide a more balanced picture of academic performance in
 accounting.There are three main findings in this study: the dichotomous
 gender variable covers two groups that are mutually heterogeneous, and it
 contributes to diluting any effects of gender on academic performance in
 management accounting; when each of these groups is combined with
 personality characteristics of female and male students, we obtain a more
 robust and complex picture, showing that gender combined with personal
 preferences is significant for performance; performance is independent of
 personality preferences when it comes to positive affect of ability,
 perceived preparation before lectures, after lectures, and interest for
 the subject, and negative affect of perceived degree of difficulty of the
 subject.			  
Journal: Accounting Education 
Pages: 343-361 
Issue: 4 
Volume: 23 
Year: 2014 
Month: 8 
X-DOI: 10.1080/09639284.2014.930693 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.930693 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:343-361




Template-Type: ReDIF-Article 1.0
Author-Name: Steven Dellaportas 
Author-X-Name-First: Steven 
Author-X-Name-Last: Dellaportas 
Author-Name: Sutharson Kanapathippillai 
Author-X-Name-First: Sutharson 
Author-X-Name-Last: Kanapathippillai 
Author-Name: Arifur Khan 
Author-X-Name-First: Arifur 
Author-X-Name-Last: Khan 
Author-Name: Philomena Leung 
Author-X-Name-First: Philomena 
Author-X-Name-Last: Leung 
Title: Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers 
Abstract:
				 The increasing
 significance of ethics in the accounting profession is evidenced by the
 seminal events that witnessed the collapse of major corporations (e.g.
 Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in
 the USA and the CLERP 9 Act in Australia); and calls for increased ethics
 interventions in the accounting curriculum. This project has two
 objectives: to investigate the nature of ethics education in the
 Australian accounting curriculum and how it has changed from 2000 to 2012;
 and to analyse the barriers to enhancing ethics education by soliciting
 the opinions of Heads of Departments/Schools of Australian universities.
 Compared with early empirical evidence, universities responded to the call
 for ethics education with increased levels of ethics intervention, but had
 failed to enhance the extent of ethics education coverage in the
 intervening period in which the data were collected. The lack of qualified
 staff and research opportunities represent major obstacles to the
 enhancement of ethics education.		      
Journal: Accounting Education 
Pages: 362-382 
Issue: 4 
Volume: 23 
Year: 2014 
Month: 8 
X-DOI: 10.1080/09639284.2014.930694 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.930694 
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Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:362-382




Template-Type: ReDIF-Article 1.0
Author-Name: Belinda Luke 
Author-X-Name-First: Belinda 
Author-X-Name-Last: Luke 
Title: Misconduct versus Misunderstood? Scaffolding Education and Learning 
Journal: Accounting Education 
Pages: 383-385 
Issue: 4 
Volume: 23 
Year: 2014 
Month: 8 
X-DOI: 10.1080/09639284.2013.872350 
File-URL: http://hdl.handle.net/10.1080/09639284.2013.872350 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:383-385




Template-Type: ReDIF-Article 1.0
Author-Name: Mary Beth Mohrman 
Author-X-Name-First: Mary Beth 
Author-X-Name-Last: Mohrman 
Author-Name: Pamela S. Stuerke 
Author-X-Name-First: Pamela S. 
Author-X-Name-Last: Stuerke 
Title: Shareowners' Equity at Campbell Soup: How can Equity be Negative? 
Abstract:
				 This paper presents
 an instructional case based on the 2001 annual report of the Campbell Soup
 Company (CPB). During that year, CPB's shareowners' equity went from a
 surplus of USD137 million to a deficit of USD247 million. The analysis
 will allow students to determine that the change resulted from borrowing
 to purchase treasury stock. Students are asked to consider why CPB's
 lenders allowed the firm to purchase so much treasury stock with borrowed
 funds. The case provides an opportunity for students to improve their
 understanding of the impact of shareowners' equity transactions on the
 entire balance sheet, and to examine the effect of unreported and
 under-reported assets on financial statement information.		    
Journal: Accounting Education 
Pages: 386-405 
Issue: 4 
Volume: 23 
Year: 2014 
Month: 8 
X-DOI: 10.1080/09639284.2014.910814 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.910814 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:386-405




Template-Type: ReDIF-Article 1.0
Author-Name: Marann Byrne 
Author-X-Name-First: Marann 
Author-X-Name-Last: Byrne 
Author-Name: Barbara Flood 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Flood 
Author-Name: Julie Griffin 
Author-X-Name-First: Julie 
Author-X-Name-Last: Griffin 
Title: Measuring the Academic Self-Efficacy of First-year Accounting Students 
Abstract:
 This study measured the levels of academic self-efficacy of first-year
 accounting students. It also investigated whether there were any gender
 differences and the extent to which efficacy levels explained variation in
 academic performance. Overall the analysis revealed that many students
 lacked the confidence to participate fully in the academic activities
 associated with their accounting modules. Specifically, they were
 reluctant to seek help, they lacked the confidence to study effectively or
 to engage in independent reading and note-taking, and 40% of them were
 unable to judge the standard required to do well in examinations. The
 findings demonstrated that being confident in one's ability to understand
 the course content, to attempt questions in advance of tutorials, and to
 meet deadlines were associated with achieving significantly better results
 in the accounting modules. Interestingly, very few gender differences were
 identified. The paper concludes by considering the implications of the
 findings for accounting educators.
Journal: Accounting Education 
Pages: 407-423 
Issue: 5 
Volume: 23 
Year: 2014 
Month: 10 
X-DOI: 10.1080/09639284.2014.931240 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.931240 
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Handle: RePEc:taf:accted:v:23:y:2014:i:5:p:407-423




Template-Type: ReDIF-Article 1.0
Author-Name: Luckmika Perera 
Author-X-Name-First: Luckmika 
Author-X-Name-Last: Perera 
Author-Name: Hoa Nguyen 
Author-X-Name-First: Hoa 
Author-X-Name-Last: Nguyen 
Author-Name: Kim Watty 
Author-X-Name-First: Kim 
Author-X-Name-Last: Watty 
Title: Formative Feedback through Summative Tutorial-based Assessments: The Relationship to Student Performance 
Abstract:
 This paper investigates the effectiveness (measured using assignment and
 examination performance) of an assessment design incorporating formative
 feedback through summative tutorial-based assessments to improve student
 performance, in a second-year Finance course at an Australian university.
 Data was collected for students who were enrolled in an undergraduate
 Finance course and analyzed to ascertain performance improvements. The
 results indicate that there is a relationship between formative feedback
 through the use of summative tutorial-based assessments and student
 performance. Our empirical evidence enriches the extant literature
 surrounding the effectiveness of formative feedback through summative
 tutorial-based assessments and fosters an interest in assessment designs
 that provide formative feedback.
Journal: Accounting Education 
Pages: 424-442 
Issue: 5 
Volume: 23 
Year: 2014 
Month: 10 
X-DOI: 10.1080/09639284.2014.947093 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.947093 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:5:p:424-442




Template-Type: ReDIF-Article 1.0
Author-Name: Glennda Scully 
Author-X-Name-First: Glennda 
Author-X-Name-Last: Scully 
Author-Name: Rosemary Kerr 
Author-X-Name-First: Rosemary 
Author-X-Name-Last: Kerr 
Title: Student Workload and Assessment: Strategies to Manage Expectations and Inform Curriculum Development 
Abstract:
 This study reports the results of a survey of student study times and
 perceptions of workload in undergraduate and graduate accounting courses
 at a large Australian public university. The study was in response to
 student feedback expressing concerns about workload in courses. The
 presage factors of student workload and assessment in Biggs' 3P model are
 used because these factors can influence students' approaches to learning
 and therefore course improvements based on these factors could bring the
 greatest benefits. The findings suggest that the workload is not too heavy
 but that student perceptions of workload can be improved by clearer
 communication of teacher expectations and targeted course review to
 implement constructively aligned curricula. Initiatives implemented in
 assessment and to better match workload expectations between student and
 teacher are discussed and could be generalized to most courses. Areas for
 further research in student workload management are proposed.
Journal: Accounting Education 
Pages: 443-466 
Issue: 5 
Volume: 23 
Year: 2014 
Month: 10 
X-DOI: 10.1080/09639284.2014.947094 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.947094 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:5:p:443-466




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Healy 
Author-X-Name-First: Margaret 
Author-X-Name-Last: Healy 
Author-Name: Maeve McCutcheon 
Author-X-Name-First: Maeve 
Author-X-Name-Last: McCutcheon 
Author-Name: John Doran 
Author-X-Name-First: John 
Author-X-Name-Last: Doran 
Title: Student Views on Assessment Activities: Perspectives from their Experience on an Undergraduate Programme 
Abstract:
 Research on assessment activities has considered student responses to
 specific initiatives, but broader concerns underlying these responses have
 not been fully explored. Using a survey methodology, this paper explores
 how students view assessment activities, from the perspective of their
 experience on a four-year undergraduate programme, describing the
 implications of variations in their perceptions of the purpose of
 assessment. Contrary to previous findings, there was strong support for
 traditional activities. Four distinct perspectives emerged, focusing on:
 grades, activities, subject mastery, or skills development. These
 perspectives were defined by emphasis (subject or skills) and outlook
 (shorter or longer term). Students largely emphasised either subject or
 skills, but not both, suggesting that educators need to encourage students
 to embrace the entire curriculum. Students with a shorter-term outlook
 reported views on assessment activities consistent with surface learning;
 this indicates a need to emphasise the future relevance of assessment
 activities, in order to encourage deeper engagement.
Journal: Accounting Education 
Pages: 467-482 
Issue: 5 
Volume: 23 
Year: 2014 
Month: 10 
X-DOI: 10.1080/09639284.2014.949802 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.949802 
File-Format: text/html
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Handle: RePEc:taf:accted:v:23:y:2014:i:5:p:467-482




Template-Type: ReDIF-Article 1.0
Author-Name: David Ellerman 
Author-X-Name-First: David 
Author-X-Name-Last: Ellerman 
Title: On Double-Entry Bookkeeping: The Mathematical Treatment 
Abstract:
 Double-entry bookkeeping (DEB) implicitly uses a specific mathematical
 construction, the group of differences using pairs of unsigned numbers
 ('T-accounts'). That construction was only formulated abstractly in
 mathematics in the nineteenth century, even though DEB had been used in
 the business world for over five centuries. Yet the connection between DEB
 and the group of differences (here called the 'Pacioli group') is still
 largely unknown both in mathematics and accounting. The precise
 mathematical treatment of DEB allows clarity on certain conceptual
 questions and it immediately yields the generalization of the double-entry
 method to multi-dimensional vectors typically representing the different
 types of property involved in an enterprise or household.
Journal: Accounting Education 
Pages: 483-501 
Issue: 5 
Volume: 23 
Year: 2014 
Month: 10 
X-DOI: 10.1080/09639284.2014.949803 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.949803 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:5:p:483-501




Template-Type: ReDIF-Article 1.0
Author-Name: Rachael Hains-Wesson 
Author-X-Name-First: Rachael 
Author-X-Name-Last: Hains-Wesson 
Author-Name: Lisa Curran 
Author-X-Name-First: Lisa 
Author-X-Name-Last: Curran 
Title: Sharing Stories among Teachers 
Journal: Accounting Education 
Pages: 502-505 
Issue: 5 
Volume: 23 
Year: 2014 
Month: 10 
X-DOI: 10.1080/09639284.2014.961718 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.961718 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:5:p:502-505




Template-Type: ReDIF-Article 1.0
Author-Name: James Goldstein 
Author-X-Name-First: James 
Author-X-Name-Last: Goldstein 
Author-Name: Paul Sauer 
Author-X-Name-First: Paul 
Author-X-Name-Last: Sauer 
Author-Name: Joseph O'Donnell 
Author-X-Name-First: Joseph 
Author-X-Name-Last: O'Donnell 
Title: Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses 
Abstract:
 Although studies have shown that supplemental instruction (SI) programs
 can have positive effects in introductory accounting courses, these
 programs experience low participation rates. Thus, our study is the first
 to examine the factors leading to student participation in SI programs. We
 do this through a survey instrument based on the Theory of Planned
 Behavior. Our study shows that students' attitudes toward the sessions
 affect their intent to participate in them. This attitude is influenced by
 students' perceptions that the sessions can help them in various ways.
 Results also show that influential others can influence student intent to
 participate in SI sessions. We also note that students' perceptions of the
 amount of personal control that they have over going to SI sessions have
 no effect on their participation in the sessions. We discuss how these
 findings can be leveraged to increase SI participation rates.
Journal: Accounting Education 
Pages: 507-526 
Issue: 6 
Volume: 23 
Year: 2014 
Month: 12 
X-DOI: 10.1080/09639284.2014.963132 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.963132 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:6:p:507-526




Template-Type: ReDIF-Article 1.0
Author-Name: Rob Jones 
Author-X-Name-First: Rob 
Author-X-Name-Last: Jones 
Title: Bridging the Gap: Engaging in Scholarship with Accountancy Employers to Enhance Understanding of Skills Development and Employability 
Abstract:
 This paper reports on the author's experiences of working with accountancy
 employers to develop a deeper understanding of skills development and
 employability in the accountancy profession. It notes that while there is
 a well-developed literature that examines skills development amongst
 university accounting students, there is also evidence of a gap between
 skills development in the university setting and the reported experiences
 of new entrants into the accountancy profession. The paper examines the
 nature of this gap and attempts to bridge it, using the experiences of
 working together with employers. The evidence from this study is that
 accountancy employers seek new recruits with the capacity to establish
 professional credibility amongst colleagues and clients through their
 attitudes and behaviours, something subtly different from much of the
 literature, which focuses on the importance of discrete generic skills.
Journal: Accounting Education 
Pages: 527-541 
Issue: 6 
Volume: 23 
Year: 2014 
Month: 12 
X-DOI: 10.1080/09639284.2014.965959 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.965959 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:6:p:527-541




Template-Type: ReDIF-Article 1.0
Author-Name: Ian P. Herbert 
Author-X-Name-First: Ian P. 
Author-X-Name-Last: Herbert 
Author-Name: John Joyce 
Author-X-Name-First: John 
Author-X-Name-Last: Joyce 
Author-Name: Trevor Hassall 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Hassall 
Title: Assessment in Higher Education: The Potential for a Community of Practice to Improve Inter-marker Reliability 
Abstract:
 The design, delivery and assessment of a complete educational scheme, such
 as a degree programme or a professional qualification course, is a complex
 matter. Maintaining alignment between the stated aims of the curriculum
 and the scoring of student achievement is an overarching concern. The
 potential for drift across individual aspects of an educational scheme
 (teaching, learning and assessment), together with emerging criticism in
 extant literature of the reliability of marking processes, suggests that,
 in practice, maintaining alignment might be more difficult than had
 previously been assumed.In this paper, the concept of a Community of
 Practice (CoP) is employed as an analytical lens through which the notion
 of a markers' standardisation meeting that focuses on maintaining
 alignment between the curriculum, the marking scheme and the scoring of
 student scripts can be critically examined. Given that the aims and
 subject content of management learning are both multidimensional and
 contextual, such meetings have the potential to develop a shared approach
 to the elaboration and application of the marking scheme. A further role
 of the CoP is in the calibration of markers to accommodate further
 variations in student responses as they arise in the actual marking
 process. In this respect, the CoP has both descriptive and prescriptive
 potential in terms of aiding the development of markers of professional
 accounting examinations and also, we suggest, within accounting education
 more generally.
Journal: Accounting Education 
Pages: 542-561 
Issue: 6 
Volume: 23 
Year: 2014 
Month: 12 
X-DOI: 10.1080/09639284.2014.974195 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.974195 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:6:p:542-561




Template-Type: ReDIF-Article 1.0
Author-Name: Christine Yap 
Author-X-Name-First: Christine 
Author-X-Name-Last: Yap 
Author-Name: Suzanne Ryan 
Author-X-Name-First: Suzanne 
Author-X-Name-Last: Ryan 
Author-Name: Jackie Yong 
Author-X-Name-First: Jackie 
Author-X-Name-Last: Yong 
Title: Challenges Facing Professional Accounting Education in a Commercialised Education Sector 
Abstract:
 Aligning curricula and assessment with the skills required by employers
 and, more recently, government standards is easier said than done. Through
 detailing a case study in failure to incorporate required graduate
 attributes into a postgraduate accounting programme, we explore the
 tensions among competing interests within Australian universities and
 their impact on teaching and learning. A content analysis of programme
 documents and results from a student survey demonstrate the ease of
 aligning formal programme and course outcomes with students' perceived
 learning while ignoring the graduate attributes required by the
 profession. While examples of best practice in curriculum development are
 common, analyses of failure are few. Understanding failure highlights
 common but taken-for-granted practices and assumptions that once
 recognised may lead to reflection and correction. Through our description
 of a simple means to review an accounting programme, we invite discussion
 among accounting educators about the opportunities for, and barriers to,
 programme improvement.
Journal: Accounting Education 
Pages: 562-581 
Issue: 6 
Volume: 23 
Year: 2014 
Month: 12 
X-DOI: 10.1080/09639284.2014.974196 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.974196 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:6:p:562-581




Template-Type: ReDIF-Article 1.0
Author-Name: Patricia Lee Huff 
Author-X-Name-First: Patricia Lee 
Author-X-Name-Last: Huff 
Title: <italic>The Goal</italic> Project: A Group Assignment to Encourage Creative Thinking, Leadership Abilities and Communication Skills 
Abstract:
 The classroom assignment described in this paper, <italic>The
 Goal</italic> Project, gives students an opportunity to develop four of
 the skills and abilities required to be a successful accountant. In 1990,
 the Accounting Education Change Commission issued Position Statement
 Number One, Objectives of Education for Accountants. Appendix B of that
 statement contains eight categories of knowledge, skills, personal
 capacities and attitudes that are needed by accounting graduates. The
 Institute of Management Accountants has outlined the work of a management
 accountant to include working in small business teams and participating in
 strategic decision making. The project described in this paper replicates
 the work an accountant would perform when working in problem-solving
 teams. Data was collected and results are included from a questionnaire
 completed by 166 students who participated in <italic>The Goal</italic>
 Project. The results of perceived improvement in creative problem solving,
 leadership skills, and oral and written communication skills are
 presented.
Journal: Accounting Education 
Pages: 582-594 
Issue: 6 
Volume: 23 
Year: 2014 
Month: 12 
X-DOI: 10.1080/09639284.2014.974198 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.974198 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:23:y:2014:i:6:p:582-594




Template-Type: ReDIF-Article 1.0
Author-Name: Carlos Capelo 
Author-X-Name-First: Carlos 
Author-X-Name-Last: Capelo 
Author-Name: Ana Lopes 
Author-X-Name-First: Ana 
Author-X-Name-Last: Lopes 
Author-Name: Ana Mata 
Author-X-Name-First: Ana 
Author-X-Name-Last: Mata 
Title: A Simulation-Based Approach for Teaching the Systems Perspective of Strategic Performance Management 
Abstract:
 Kaplan and Norton introduced the balanced scorecard (BSC), which is based
 on a systems perspective of the business strategy and performance
 measurement. Many organisations around the world use the BSC to define,
 implement and manage strategy. Nevertheless, there are studies that
 identify problems and limitations associated with the implementation and
 use of the BSC. The contribution of this paper consists of proposing and
 testing a simulation-based learning strategy for teaching the BSC. An
 experiment that uses a business simulator tests a set of hypotheses about
 the influence of simulation on the student understanding of the BSC. The
 simulation environment involves a mathematical model, a human-computer
 interface and several functionalities specifically designed to foster
 student understanding of the BSC concepts. Student feedback indicated that
 the simulation significantly enhanced the understanding of the BSC
 concepts related to the strategic management and double-loop learning
 processes and the systems perspective.
Journal: Accounting Education 
Pages: 1-26 
Issue: 1 
Volume: 24 
Year: 2015 
Month: 2 
X-DOI: 10.1080/09639284.2014.979430 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.979430 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:1:p:1-26




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Daly 
Author-X-Name-First: Anne 
Author-X-Name-Last: Daly 
Author-Name: Simon Hoy 
Author-X-Name-First: Simon 
Author-X-Name-Last: Hoy 
Author-Name: Mark Hughes 
Author-X-Name-First: Mark 
Author-X-Name-Last: Hughes 
Author-Name: Jesmin Islam 
Author-X-Name-First: Jesmin 
Author-X-Name-Last: Islam 
Author-Name: Anita S. Mak 
Author-X-Name-First: Anita S. 
Author-X-Name-Last: Mak 
Title: Using Group Work to Develop Intercultural Skills in the Accounting Curriculum in Australia 
Abstract:
 This paper reports on the processes and outcomes of an experiential
 learning intervention designed to improve intercultural skills in
 accounting students by building cross-cultural alliances in culturally
 mixed groups. The cultural backgrounds of students in accounting units are
 diverse, and it has proved difficult to break down barriers to interaction
 between students from different countries. Students were required to
 complete some alliance building activities as well as working in
 multicultural groups when completing a major piece of assessment. At the
 end of the semester, these students were surveyed about their cultural
 learning, and the results were compared with those from students in
 similar accounting units who had not participated in the intervention. The
 results show that students participating in the intervention units
 reported higher levels of cultural learning than those in corresponding
 control units. The paper concludes with a discussion of the findings and
 their wider implications.
Journal: Accounting Education 
Pages: 27-40 
Issue: 1 
Volume: 24 
Year: 2015 
Month: 2 
X-DOI: 10.1080/09639284.2014.996909 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.996909 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:1:p:27-40




Template-Type: ReDIF-Article 1.0
Author-Name: Paul De Lange 
Author-X-Name-First: Paul 
Author-X-Name-Last: De Lange 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Themin Suwardy 
Author-X-Name-First: Themin 
Author-X-Name-Last: Suwardy 
Title: Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region 
Abstract:
 Drawing on research in the sociology of professions as a reference point,
 this study examines the practices and perceptions of professional
 accountants towards the requirements of IES7 on continuing professional
 development (CPD). Responses from 1310 accountants in the Asia Pacific
 region suggest while increasing globalisation has led to more unified
 standards of professionalism, the perceptions of these standards are not
 uniform across the region. While there is some consensus that the ongoing
 development of accounting as part of globalisation, significant
 differences were identified in perceptions towards CPD offerings between
 professional accountants in developed economies, compared with emerging
 economies. Differences in perceptions of CPD offerings were most prevalent
 in relation to satisfaction with requirements, experience, quality and the
 appropriateness of the level of CPD. The findings suggest that global
 uniform CPD offerings fail to meet the aspirations of accountants in
 emerging economies, highlighting the need for increasingly diverse forms
 of CPD activities.
Journal: Accounting Education 
Pages: 41-56 
Issue: 1 
Volume: 24 
Year: 2015 
Month: 2 
X-DOI: 10.1080/09639284.2014.1002800 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.1002800 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:1:p:41-56




Template-Type: ReDIF-Article 1.0
Author-Name: David E. Stout 
Author-X-Name-First: David E. 
Author-X-Name-Last: Stout 
Title: Regression Analysis: Instructional Resource for Cost/Managerial Accounting 
Abstract:
 This paper describes a classroom-tested instructional resource, grounded
 in principles of active learning and a constructivism, that embraces two
 primary objectives: 'demystify' for accounting students technical material
 from statistics regarding ordinary least-squares (OLS) regression analysis
 - material that students may find obscure or overly abstract - and
 increase student knowledge regarding the use of Excel for cost-estimation
 purposes. The resource consists of a set of seven student-related files -
 PowerPoint slides, Word documents, and Excel files - divided into two
 major parts: four files that deal with simple (i.e., one-variable) linear
 regression and three files related to the incremental unit-time
 learning-curve model. A separate Word file, meant for instructors,
 provides detailed guidance regarding the use of the student-based files.
 The resource is flexible in that it can be used at both graduate and
 undergraduate courses in cost/management accounting; customized to meet
 the needs of individual instructors (coverage of the entire resource
 requires approximately seven hours of in-class time) and used in
 conjunction with any cost/management accounting textbook. Throughout the
 resource many references to related online supplemental materials are
 provided, including links to relevant online video clips.
Journal: Accounting Education 
Pages: 57-73 
Issue: 1 
Volume: 24 
Year: 2015 
Month: 2 
X-DOI: 10.1080/09639284.2014.974197 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.974197 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:1:p:57-73




Template-Type: ReDIF-Article 1.0
Author-Name: Karin Barac 
Author-X-Name-First: Karin 
Author-X-Name-Last: Barac 
Title: Helping Disadvantaged Students: Findings from the Thuthuka Programme 
Abstract:
 Drawing on social closure theory, this study achieved a deep understanding
 of the perceptions and experiences of the first cohort of candidates
 passing through the Thuthuka support programme. Using semi-structured
 interviews as part of a qualitative approach, currently prevalent modes of
 professional closure were considered by taking the backgrounds of these
 students into account, together with their perceptions of the accounting
 profession. Their views on whether the Thuthuka programme as an
 intervention had been successful in removing post-apartheid professional
 closure were determined by taking into account the Thuthuka students'
 readiness to sit for professional examinations and to enter the workplace.
 The findings of the study suggest features that could be considered in
 support programmes intended for socio-economically disadvantaged students
 to facilitate their entry into a restrictive and restricted market.
Journal: Accounting Education 
Pages: 75-101 
Issue: 2 
Volume: 24 
Year: 2015 
Month: 4 
X-DOI: 10.1080/09639284.2015.1010171 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1010171 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:2:p:75-101




Template-Type: ReDIF-Article 1.0
Author-Name: Akinloye Akindayomi 
Author-X-Name-First: Akinloye 
Author-X-Name-Last: Akindayomi 
Title: Customized Assessment Group Initiative: A Complementary Approach to Students' Learning 
Abstract:
 This study, conducted in a US setting, examines the importance of group
 dynamics that emphasize cooperative team building through the proposed
 grouping strategy called Customized Assessment Group Initiative (CAGI).
 CAGI is a student grouping strategy designed to operationalize the mutual
 accountability concept central to the definition of teams by Katzenbach
 and Smith [(1993). <italic>The wisdom of teams: Creating the high
 performance</italic>. Boston, MA: Harvard Business Press]. Spanning two
 semesters and using a sample of sophomore students in the
 Introductory/Principles of Accounting class, I implement CAGI in a
 five-stage process to show students' performance differences between the
 conventional grouping technique and the CAGI grouping strategy, thereby
 highlighting the potential pedagogical value of CAGI in the classroom. The
 findings demonstrate that CAGI has the heightened capacity to enhance
 substantially and improve concretely students' performances. I strongly
 believe that CAGI could be promising to accounting and other business
 school students at a university where emphasis is placed on 'teamship' and
 not just group membership.
Journal: Accounting Education 
Pages: 102-122 
Issue: 2 
Volume: 24 
Year: 2015 
Month: 4 
X-DOI: 10.1080/09639284.2015.1015148 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1015148 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:2:p:102-122




Template-Type: ReDIF-Article 1.0
Author-Name: Cl�udia Teixeira 
Author-X-Name-First: Cl�udia 
Author-X-Name-Last: Teixeira 
Author-Name: Delfina Gomes 
Author-X-Name-First: Delfina 
Author-X-Name-Last: Gomes 
Author-Name: Janete Borges 
Author-X-Name-First: Janete 
Author-X-Name-Last: Borges 
Title: Introductory Accounting Students' Motives, Expectations and Preparedness for Higher Education: Some Portuguese Evidence 
Abstract:
 In Portugal, the massive expansion and diversification of higher education
 has led to a large and diverse student population. This has impacted on
 the complexity of the higher education learning environment and has
 implications for the teaching and learning activities. Thus, the current
 study examines Portuguese introductory accounting students' motives,
 expectations and preparedness for higher education. In general, Portuguese
 students of introductory accounting seem to value a mix of motives
 relating to intellectual growth, career focus and self-development
 aspects. The results also suggest that accounting students seem to value
 the study of accounting more than non-accounting students, yet, they
 appear to be less prepared to work independently than the rest of the
 students. In addition, the female students seem to feel more prepared to
 face higher education requirements and responsibilities than the male
 students.
Journal: Accounting Education 
Pages: 123-145 
Issue: 2 
Volume: 24 
Year: 2015 
Month: 4 
X-DOI: 10.1080/09639284.2015.1018284 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1018284 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:2:p:123-145




Template-Type: ReDIF-Article 1.0
Author-Name: Jon Simon 
Author-X-Name-First: Jon 
Author-X-Name-Last: Simon 
Title: PowerPoint and Concept Maps: A Great Double Act 
Abstract:
 This article explores how concept maps can provide a useful addition to
 PowerPoint slides to convey interconnections of knowledge and help
 students see how knowledge is often non-linear. While most accounting
 educators are familiar with PowerPoint, they are likely to be less
 familiar with concept maps and this article shows how the tool can be used
 by students to construct their own concept maps and how
 educator-constructed concept maps can be used as quizzes to encourage more
 student participation in class.
Journal: Accounting Education 
Pages: 146-151 
Issue: 2 
Volume: 24 
Year: 2015 
Month: 4 
X-DOI: 10.1080/09639284.2015.1036583 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1036583 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:2:p:146-151




Template-Type: ReDIF-Article 1.0
Author-Name: Richard B. Dull 
Author-X-Name-First: Richard B. 
Author-X-Name-Last: Dull 
Author-Name: Lydia L. F. Schleifer 
Author-X-Name-First: Lydia L. F. 
Author-X-Name-Last: Schleifer 
Author-Name: Jeffrey J. McMillan 
Author-X-Name-First: Jeffrey J. 
Author-X-Name-Last: McMillan 
Title: Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement 
Abstract:
 Students' goal orientations are examined using two major frameworks for
 learning: achievement goal theory (AGT) and students' approaches to
 learning (SAL). Previous student success research is extended, by
 examining goal constructs from the AGT framework to determine if they help
 explain the learning process in accounting. Data were gathered using an
 established instrument and used to examine how mastery and performance
 goals are related to students' academic expectations, achievement,
 self-efficacy, and test anxiety. Cluster analysis was used to identify
 four motivation groupings (multiple-goal, mastery, performance, and low
 motivation). Pairwise comparisons of groups, for expected grades,
 self-efficacy, anxiety, final exam grade, and course grade, identified
 differences among some of the clusters. Results suggest that a combination
 of mastery and performance goal motivations, rather than a singular
 perspective, may provide better outcomes related to course grades, while
 reducing dysfunctional outcomes. Based on the results, suggestions are
 provided to help instructors influence student success.
Journal: Accounting Education 
Pages: 152-174 
Issue: 2 
Volume: 24 
Year: 2015 
Month: 4 
X-DOI: 10.1080/09639284.2015.1036892 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1036892 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:2:p:152-174




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings 
Abstract:
 Journal rankings lists have impacted and are impacting accounting
 educators and accounting education researchers around the world. Nowhere
 is the impact positive. It ranges from slight constraints on academic
 freedom to admonition, censure, reduced research allowances,
 non-promotion, non-short-listing for jobs, increased teaching loads, and
 re-designation as a non-researcher, all because the chosen research
 specialism of someone <italic>who was vocationally motivated to become a
 teacher of accounting</italic> is, ironically, accounting education.
 University managers believe that these journal ranking lists show that
 accounting faculty publish top-quality research on accounting regulation,
 financial markets, business finance, auditing, international accounting,
 management accounting, taxation, accounting in society, and more, but not
 on what they do in their 'day job' - teaching accounting. These same
 managers also believe that the journal ranking lists indicate that
 accounting faculty do not publish top-quality research in accounting
 history and accounting systems. And they also believe that journal ranking
 lists show that accounting faculty write top-quality research in
 education, history, and systems, but only if they publish it in specialist
 journals that do not have the word 'accounting' in their title, or in
 mainstream journals that do. Tarring everyone with the same brush because
 of the journal in which they publish is inequitable. We would not allow it
 in other walks of life. It is time the discrimination ended.
Journal: Accounting Education 
Pages: 175-186 
Issue: 3 
Volume: 24 
Year: 2015 
Month: 6 
X-DOI: 10.1080/09639284.2015.1055929 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1055929 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:3:p:175-186




Template-Type: ReDIF-Article 1.0
Author-Name: Nicholas McGuigan 
Author-X-Name-First: Nicholas 
Author-X-Name-Last: McGuigan 
Title: The Impact of Journal Rankings on Australasian Accounting Education Scholarship - A Personal View 
Abstract:
 The higher education environment in which academics currently find
 themselves is one characterised by corporatisation and commodification.
 The pursuit of scholarly academic research is increasingly plagued by
 quantification, ranking pursuits, and what might be referred to as a
 'publication' maximisation culture. This paper provides reflective insight
 into the impact felt of journal rankings on Australasian accounting
 education research. The paper challenges the short-termism and narrow
 focus currently adopted by many business faculty executives, who continue
 to use journal rankings as the sole measure of academic performance. The
 paper argues that this results in incentive schemes not too dissimilar to
 that recently found within the financial industry. The paper concludes
 that such a narrow approach to measurement should be abandoned in order to
 encourage creativity and innovation in business research that assists in
 solving business problems today and well into the future.
Journal: Accounting Education 
Pages: 187-207 
Issue: 3 
Volume: 24 
Year: 2015 
Month: 6 
X-DOI: 10.1080/09639284.2015.1021261 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1021261 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:3:p:187-207




Template-Type: ReDIF-Article 1.0
Author-Name: Soledad Moya 
Author-X-Name-First: Soledad 
Author-X-Name-Last: Moya 
Author-Name: Diego Prior 
Author-X-Name-First: Diego 
Author-X-Name-Last: Prior 
Author-Name: Gonzalo Rodr&#xed;guez-P&#xed;rez 
Author-X-Name-First: Gonzalo 
Author-X-Name-Last: Rodr&#xed;guez-P&#xed;rez 
Title: Performance-based Incentives and the Behavior of Accounting Academics: Responding to Changes 
Abstract:
 When laws change the rules of the game, it is important to observe the
 effects on the players' behavior. Some effects can be anticipated while
 others are difficult to enunciate before the law comes into force. In this
 paper we have analyzed articles authored by Spanish accounting academics
 between 1996 and 2005 to assess the impact of a change in the Spanish
 university regulation. Results indicate a switch from publishing
 professional papers to academic ones and also to change research
 methodologies in order to meet the new requirements. This was to be
 expected due to the explicit mention of the law in favor of academic
 journals. However, we have also detected a significant decrease in the
 publication of professional papers. These side-effects could have a
 negative impact on the transmission of knowledge from university to
 society putting the relationship between accounting research and
 professional practice in jeopardy.
Journal: Accounting Education 
Pages: 208-232 
Issue: 3 
Volume: 24 
Year: 2015 
Month: 6 
X-DOI: 10.1080/09639284.2014.947092 
File-URL: http://hdl.handle.net/10.1080/09639284.2014.947092 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:3:p:208-232




Template-Type: ReDIF-Article 1.0
Author-Name: Simon Hussain 
Author-X-Name-First: Simon 
Author-X-Name-Last: Hussain 
Author-Name: Lana Liu 
Author-X-Name-First: Lana 
Author-X-Name-Last: Liu 
Author-Name: Yue Wang 
Author-X-Name-First: Yue 
Author-X-Name-Last: Wang 
Author-Name: Lingyan Zuo 
Author-X-Name-First: Lingyan 
Author-X-Name-Last: Zuo 
Title: Journal Rankings, Collaborative Research and Publication Strategies: Evidence from China 
Abstract:
 The primary focus of our paper is on the potential for in-house journal
 ranking lists to create friction between international collaborating
 researchers due to differences in how particular journals are rated on
 different lists. Using a questionnaire distributed to Chinese accounting
 researchers, we identify a number of potential friction points between
 Chinese and UK researchers. We find that almost all of our Chinese
 respondents use their own school's in-house ranking list as the primary or
 exclusive reference point for assessing journal quality, and 73% of
 respondents acknowledge that this has caused problems when working with
 scholars from other universities because of differences in how their
 institutions rank journals.
Journal: Accounting Education 
Pages: 233-255 
Issue: 3 
Volume: 24 
Year: 2015 
Month: 6 
X-DOI: 10.1080/09639284.2015.1037776 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1037776 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:3:p:233-255




Template-Type: ReDIF-Article 1.0
Author-Name: Louella Moore 
Author-X-Name-First: Louella 
Author-X-Name-Last: Moore 
Title: Exploring the Role of Symbolic Legitimation in Voluntary Journal List Adoption 
Abstract:
 Journal lists are common in the global accounting academy, yet the
 underlying 'research quality' construct is ill defined and the specific
 processes used in voluntary list adoptions have not been systematically
 tied to theory. This paper raises the questions: (1) What is driving
 voluntary journal list adoptions? and (2) Are journal list projects more
 closely aligned with addressing well-specified public problems or with
 effecting symbolic legitimation? A set of theory-based questions help
 structure an assessment of the process used by two American
 accounting/business programs with traditional teaching missions as they
 work toward developing an institution-specific journal list. Subject to
 the usual cautions about the generalizability of a case study described by
 an active player, the narrative suggests that symbolic legitimation issues
 may play a key role in journal listing and ranking processes.
Journal: Accounting Education 
Pages: 256-273 
Issue: 3 
Volume: 24 
Year: 2015 
Month: 6 
X-DOI: 10.1080/09639284.2015.1050679 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1050679 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:3:p:256-273




Template-Type: ReDIF-Article 1.0
Author-Name: Robyn Ann Cameron 
Author-X-Name-First: Robyn Ann 
Author-X-Name-Last: Cameron 
Author-Name: Conor O'Leary 
Author-X-Name-First: Conor 
Author-X-Name-Last: O'Leary 
Title: Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education 
Abstract:
 Ethical instruction is critical in accounting education. However, does
 accounting ethics teaching actually instil core ethical values or simply
 catalogue how students should act when confronted with typical accounting
 ethical dilemmas? This study extends current literature by distinguishing
 between moral/ethical and legal/ethical matters and then re-evaluating the
 effectiveness of ethics training. A cohort of final-year accounting
 students with significant ethical training evaluated ethical scenarios.
 Half were moral (non-legal) and half contained legal as well as moral
 components. After further ethical instruction they re-evaluated the
 scenarios. Ethical attitudes towards legal/moral issues improved, but
 attitudes towards moral-only issues did not. This questions previous
 studies which purport to demonstrate the effectiveness of ethical
 instruction and queries the benefits of accounting ethics education. Are
 fundamental ethical principles being ignored in an effort to prevent more
 obvious accounting wrongdoings? Accounting ethics training needs to be
 reassessed if true ethical improvement is to be achieved.
Journal: Accounting Education 
Pages: 275-290 
Issue: 4 
Volume: 24 
Year: 2015 
Month: 8 
X-DOI: 10.1080/09639284.2015.1036893 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1036893 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:4:p:275-290




Template-Type: ReDIF-Article 1.0
Author-Name: Husam Aldamen 
Author-X-Name-First: Husam 
Author-X-Name-Last: Aldamen 
Author-Name: Rajab Al-Esmail 
Author-X-Name-First: Rajab 
Author-X-Name-Last: Al-Esmail 
Author-Name: Janice Hollindale 
Author-X-Name-First: Janice 
Author-X-Name-Last: Hollindale 
Title: Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course? 
Abstract:
 The study empirically examines the interplay between lecture capturing
 viewership, performance and attendance for students in the Middle Eastern
 country of Qatar. The sample consists of 254 students enrolled in an
 introductory accounting class either in the Fall semester or in the Spring
 semester. We show a weak positive relationship between lecture capturing
 and performance, especially in the presence of other variables such as
 GPA, attendance, gender and seniority. However, we do not find that
 lecture capturing reduces attendance. Actual performance results are
 contrasted with students' perception of the usefulness and effectiveness
 of lecture capturing. Survey responses reveal that, overall, students
 attribute a great deal of credit to this pedagogical resource. They stated
 that lecture capturing clarifies concepts discussed in class, assists in
 studying for exams, enhances exam results and increases interest in the
 course. However, the majority of low-performing students believe lecture
 capturing to be a substitute for attending traditional lectures.
Journal: Accounting Education 
Pages: 291-317 
Issue: 4 
Volume: 24 
Year: 2015 
Month: 8 
X-DOI: 10.1080/09639284.2015.1043563 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1043563 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:4:p:291-317




Template-Type: ReDIF-Article 1.0
Author-Name: Grace Wong 
Author-X-Name-First: Grace 
Author-X-Name-Last: Wong 
Author-Name: Barry J. Cooper 
Author-X-Name-First: Barry J. 
Author-X-Name-Last: Cooper 
Author-Name: Steven Dellaportas 
Author-X-Name-First: Steven 
Author-X-Name-Last: Dellaportas 
Title: Chinese Students' Perceptions of the Teaching in an Australian Accounting Programme - An Exploratory Study 
Abstract:
 <italic>This exploratory study is designed to elicit and understand the
 views of Mainland Chinese students concerning their learning experience in
 an Australian accounting education programme. The article contributes to
 the literature by investigating the issues and implications associated
 with international students' perceptions of teaching, as little research
 has been undertaken in this context. Data were obtained from focus group
 interviews at two Australian universities, comprising students who had no
 prior experience of Western education. Based on an adaptation of Ramsden's
 2003 model [</italic>Learning to teach in higher education <italic>(2nd
 ed.). London: Routledge], the data show that the students' educational
 experience in China has a direct and negative influence on their
 perceptions of the teaching and learning experience in Australia. The
 negativity is particularly strong for entry-level students but dissipates
 to some extent with time. Issues concerning teachers' enthusiasm,
 commitment, delivery skills and students' expectations also emerged as
 important factors affecting student perceptions</italic>.
Journal: Accounting Education 
Pages: 318-340 
Issue: 4 
Volume: 24 
Year: 2015 
Month: 8 
X-DOI: 10.1080/09639284.2015.1050678 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1050678 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:4:p:318-340




Template-Type: ReDIF-Article 1.0
Author-Name: Lei Wen 
Author-X-Name-First: Lei 
Author-X-Name-Last: Wen 
Author-Name: Qian Hao 
Author-X-Name-First: Qian 
Author-X-Name-Last: Hao 
Author-Name: Danlu Bu 
Author-X-Name-First: Danlu 
Author-X-Name-Last: Bu 
Title: Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation 
Abstract:
 <italic>Based on the theory of planned behavior [Ajzen, I. (1991). The
 theory of planned behavior.</italic> Organizational Behavior and Human
 Decision Processes, 50<italic>(2), 179-211], we examine the factors
 influencing the decisions of accounting students in China concerning the
 certified public accountant (CPA) designation. Surveying 288 college
 accounting students, we find that genuine interest, perceived professional
 independence in the workplace and perceived difficulties in maintaining
 the certification all affect students' intentions to pursue the CPA
 credential. Expectations of better market opportunities for those with CPA
 and the influence of important professional referees also positively
 influence students' decisions to earn CPA qualification. By highlighting
 these factors that attract students to pursue CPA, this paper has
 important implications for the accounting educators and other
 stakeholders.</italic>
Journal: Accounting Education 
Pages: 341-359 
Issue: 4 
Volume: 24 
Year: 2015 
Month: 8 
X-DOI: 10.1080/09639284.2015.1051561 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1051561 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:4:p:341-359




Template-Type: ReDIF-Article 1.0
Author-Name: Manuel Larr&#xe1;n Jorge 
Author-X-Name-First: Manuel 
Author-X-Name-Last: Larr&#xe1;n Jorge 
Author-Name: Francisco Javier Andrades Pe&#xf1;a 
Author-X-Name-First: Francisco Javier 
Author-X-Name-Last: Andrades Pe&#xf1;a 
Author-Name: Mar&#xed;a Jos&#xe9; Muriel de los Reyes 
Author-X-Name-First: Mar&#xe9;a Jos&#xe9; 
Author-X-Name-Last: Muriel de los Reyes 
Title: Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study 
Abstract:
 This paper provides a web-content analysis of the curriculum and subjects
 of the top accounting and auditing masters identified in the Eduniversal
 2012-2013 ratings of the best business schools in the world. The main aim
 of this study is to analyze the influence exerted by different factors on
 the extent to which accounting programs are incorporating ethics and
 corporate social responsibility (CSR) stand-alone courses. The findings of
 this study do not offer a very optimistic outlook on the extent to which
 the accounting and auditing top masters ranked by the Eduniversal ratings
 are offering stand-alone courses related to ethics and CSR. Also, the
 findings suggest that the presence of ethics and CSR stand-alone subjects
 in the accounting and auditing masters analyzed is partially explained by
 the size and the cultural influence exerted by the geographical location.
Journal: Accounting Education 
Pages: 361-382 
Issue: 5 
Volume: 24 
Year: 2015 
Month: 10 
X-DOI: 10.1080/09639284.2015.1051562 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1051562 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:5:p:361-382




Template-Type: ReDIF-Article 1.0
Author-Name: Lin Mei Tan 
Author-X-Name-First: Lin Mei 
Author-X-Name-Last: Tan 
Author-Name: Fawzi Laswad 
Author-X-Name-First: Fawzi 
Author-X-Name-Last: Laswad 
Title: Academic Performance in Introductory Accounting: Do Learning Styles Matter? 
Abstract:
 This study examines the impact of learning styles on academic performance
 using major assessment methods (examinations and assignments including
 multiple-choice and constructed response questions (CRQs)) in an
 introductory accounting course. Students' learning styles were assessed
 using Kolb's Learning Style Inventory Version 3.1. The results indicate
 that students' learning styles, after controlling for other variables, are
 associated with academic performance, particularly, in the final
 examination including both formats, multiple-choice questions and CRQs.
 Students who exhibit the 'assimilating' learning style appear to perform
 better in some of the assessments than students with 'diverging' or
 'accommodating' learning styles. The findings have implications for
 designing assessments to ensure that they are not biased towards
 particular learning styles which would improve their validity and
 fairness.
Journal: Accounting Education 
Pages: 383-402 
Issue: 5 
Volume: 24 
Year: 2015 
Month: 10 
X-DOI: 10.1080/09639284.2015.1075315 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1075315 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:5:p:383-402




Template-Type: ReDIF-Article 1.0
Author-Name: Gary Spraakman 
Author-X-Name-First: Gary 
Author-X-Name-Last: Spraakman 
Author-Name: Winifred O'Grady 
Author-X-Name-First: Winifred 
Author-X-Name-Last: O'Grady 
Author-Name: Davood Askarany 
Author-X-Name-First: Davood 
Author-X-Name-Last: Askarany 
Author-Name: Chris Akroyd 
Author-X-Name-First: Chris 
Author-X-Name-Last: Akroyd 
Title: Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates 
Abstract:
 Management accountants work in a computerized workplace with information
 technology (IT) for producing financial ledgers and for reporting. Thus,
 the role of the management accountant has shifted from capturing and
 recording transactions to analyzing business issues. The research question
 is: what IT knowledge and skills do employers require of management
 accounting graduates? An exploratory field research approach was used;
 chief financial officers and their subordinates at some of New Zealand's
 largest firms were consulted. These respondents were consistent in their
 requirements. They emphasized intermediate proficiency with some Microsoft
 tools (Excel, Word, PowerPoint, and Outlook) and sufficient familiarity
 with the structure and navigation of an enterprise resource planning
 system to process transactions such as accounts receivable. Of those
 requirements, Excel for analysis was the most important. Our contributions
 update and augment the literature by clarifying the perceptions of
 employers regarding the IT competencies required of management accounting
 graduates.
Journal: Accounting Education 
Pages: 403-422 
Issue: 5 
Volume: 24 
Year: 2015 
Month: 10 
X-DOI: 10.1080/09639284.2015.1089177 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1089177 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:5:p:403-422




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Author-Name: Tim Fogarty 
Author-X-Name-First: Tim 
Author-X-Name-Last: Fogarty 
Author-Name: Greg Stoner 
Author-X-Name-First: Greg 
Author-X-Name-Last: Stoner 
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Title: The Impact of Accounting Education Research 
Abstract:
 This paper presents an exploratory study into the nature and patterns of
 usage of accounting education research. The study adopts the most
 accessible metric, <italic>Google Advanced Scholar</italic> citations, to
 analyse the impact of research published in the six principal
 English-language accounting education journals. The analysis reveals a
 global readership for these journals but evidence of relatively low
 citation levels. However, papers tended to be cited more than expected in
 cross-disciplinary education journals, discipline-specific education
 journals, and non-education journals. Guidance is offered to authors
 seeking to maximise the impact of their research, and issues of concern
 are identified for editors and publishers. This is the first paper to look
 beyond content at the usefulness of research in accounting education as
 indicated by citations. In doing so, it contributes to the current debate
 on the quality of this research, and of research in accounting and finance
 in general.
Journal: Accounting Education 
Pages: 423-444 
Issue: 5 
Volume: 24 
Year: 2015 
Month: 10 
X-DOI: 10.1080/09639284.2015.1091740 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1091740 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:5:p:423-444




Template-Type: ReDIF-Article 1.0
Author-Name: Paul K. Wells 
Author-X-Name-First: Paul K. 
Author-X-Name-Last: Wells 
Title: New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed 
Abstract:
 Attempts to change the negative perceptions high school students have of
 accounting appear to have been unsuccessful. Using the social psychology
 theory of stereotyping, this study explains why such attempts have been
 unsuccessful and proposes intervention strategies. Individual perception
 data were collected through questionnaires and focus groups with New
 Zealand high school students, half of whom had studied accounting and the
 other half who had not. The findings suggest that high school accounting
 students have a very narrow and specific perception of accounting based on
 their classroom experience. The non-accounting students, on the other
 hand, have a very abstract perception of accounting, which is devoid of
 specificity. Failure to address the issues identified may lead the
 stereotype to become self-fulfilling and result in the recruitment of
 future accountants who lack the required skills and capabilities required
 by the profession.
Journal: Accounting Education 
Pages: 461-479 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1072727 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1072727 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:461-479




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott 
Author-X-Name-First: Pru 
Author-X-Name-Last: Marriott 
Author-Name: Siew Min Tan 
Author-X-Name-First: Siew Min 
Author-X-Name-Last: Tan 
Author-Name: Neil Marriott 
Author-X-Name-First: Neil 
Author-X-Name-Last: Marriott 
Title: Experiential Learning - A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education 
Abstract:
 Finance is a popular programme of study in UK higher education despite it
 being a challenging subject that requires students to understand and apply
 complex and abstract mathematical models and academic theories.
 Educational simulation is an active learning method found to be useful in
 enhancing students' learning experience, but there has been limited
 pedagogic research attention on its use in finance education within the
 UK. This paper, utilising an on-line survey, provides a snapshot of the
 current usage of finance-related simulations across the 97 UK universities
 offering finance programmes. The paper also reports the findings of a case
 study that offers insights into the effectiveness of introducing
 computerised simulation into a postgraduate finance course from both a
 student and tutor perspective. It highlights an enhancing learning
 experience for students through concrete experience and reflective
 observation, increasing their understanding of difficult and complex
 finance concepts.
Journal: Accounting Education 
Pages: 480-497 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1072728 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1072728 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:480-497




Template-Type: ReDIF-Article 1.0
Author-Name: Tracey McDowall 
Author-X-Name-First: Tracey 
Author-X-Name-Last: McDowall 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Author-Name: Riccardo Natoli 
Author-X-Name-First: Riccardo 
Author-X-Name-Last: Natoli 
Title: Relationships between Vocational Interests and Learning Approaches to Advance the Quality of Student Learning in Accounting 
Abstract:
 This study investigates the influence of vocational interests on the
 learning approach of accounting students at the undergraduate level. It
 brings together two theoretical models: vocational interests and
 approaches to learning, to investigate student learning in the accounting
 discipline. The research focus is supported by more general findings from
 the education literature which suggest that interest-oriented learning
 leads to superior approaches to learning. The research was tested using
 917 tertiary accounting students across two universities. The associations
 between vocational interests and learning approaches provide support for
 the theoretical model linking vocational interests (e.g. conventional)
 with deep learning approaches in a tertiary accounting environment. There
 are practical implications for the teaching of accounting with particular
 reference to whether the current curriculum reinforces the values of those
 individuals with conventional interests.
Journal: Accounting Education 
Pages: 498-513 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1113140 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1113140 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:498-513




Template-Type: ReDIF-Article 1.0
Author-Name: Neil Parry 
Author-X-Name-First: Neil 
Author-X-Name-Last: Parry 
Author-Name: Beverley Jackling 
Author-X-Name-First: Beverley 
Author-X-Name-Last: Jackling 
Title: How do Professional Financial Services Firms Understand their Skill Needs and Organise their Recruitment Practices? 
Abstract:
 The recruitment practices of professional financial service firms are
 informed by hegemonic cultural norms embedded in global and national
 institutions. There is a propensity, particularly in the financial
 services, to employ 'people like us' [Erel, U. (2010). Migrating cultural
 capital: Bourdieu in migration studies. <italic>Sociology, 44</italic>(4),
 642-660. doi:http://dx.doi.org/10.1177/0038038510369363, which, it is
 argued, has constrained the employment outcomes of skilled migrants. Using
 the concept of cultural fit, this paper draws on interviews with
 representatives of accounting firms in Australia to understand the
 criteria for recruiting in a highly commercialised and globalised
 professional labour market. The results demonstrate that client-focused
 firms place an emphasis on cultural fit in the recruitment process. It is
 concluded that a lack of cultural capital by migrants means that their
 efforts to infiltrate the professional accounting labour market in
 Australia are limited. Furthermore, from an education perspective, the
 skill set taught in the accounting curriculum is increasingly geared to
 meet the recruitment strategies of professional service firms.
Journal: Accounting Education 
Pages: 514-538 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1109528 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1109528 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:514-538




Template-Type: ReDIF-Article 1.0
Author-Name: Abdel K. Halabi 
Author-X-Name-First: Abdel K. 
Author-X-Name-Last: Halabi 
Title: Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-based Provision 
Abstract:
 This paper analyses Australian rural accountants' attitudes and levels of
 satisfaction with continuing professional development (CPD), based on
 whether the CPD was delivered by a professional accounting body in a rural
 or metropolitan area. The paper responds to prior research that finds
 rural accountants are dissatisfied with professional accounting bodies
 [Rural and regional Australian public accounting firm services: Service
 provision, concerns and tensions. <italic>Australian Accounting
 Review</italic>, <italic>23</italic>(23), 163-176]. Findings of a survey
 to which 156 rural accountants responded were that when CPD is delivered
 into the rural areas, there are greater levels of CPD satisfaction. The
 study also found that cost was significantly better for rural-delivered
 CPD and that when more rural-based CPD was attended differences became
 more significant across a number of satisfaction measures. The findings
 have important implications for both rural accountants and professional
 accounting bodies.
Journal: Accounting Education 
Pages: 539-554 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1087321 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1087321 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:539-554




Template-Type: ReDIF-Article 1.0
Author-Name: Gary Entwistle 
Author-X-Name-First: Gary 
Author-X-Name-Last: Entwistle 
Title: Reflections on Teaching Financial Statement Analysis 
Journal: Accounting Education 
Pages: 555-558 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1075314 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1075314 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:555-558




Template-Type: ReDIF-Article 1.0
Author-Name: Terje Berg 
Author-X-Name-First: Terje 
Author-X-Name-Last: Berg 
Title: A Compass for Teaching Enterprise Governance 
Journal: Accounting Education 
Pages: 559-563 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1108776 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1108776 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:559-563




Template-Type: ReDIF-Article 1.0
Author-Name: Sin&#xe9;ad M. Gallagher 
Author-X-Name-First: Sin&#xe9;ad M. 
Author-X-Name-Last: Gallagher 
Title: Improving Student Engagement Through Consultation 
Journal: Accounting Education 
Pages: 564-568 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1108777 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1108777 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:564-568




Template-Type: ReDIF-Article 1.0
Author-Name: Belinda Luke 
Author-X-Name-First: Belinda 
Author-X-Name-Last: Luke 
Title: What Is Missing? Rethinking Student Absences 
Journal: Accounting Education 
Pages: 569-572 
Issue: 6 
Volume: 24 
Year: 2015 
Month: 12 
X-DOI: 10.1080/09639284.2015.1108778 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1108778 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:569-572




Template-Type: ReDIF-Article 1.0
Author-Name: Hilary Lindsay 
Author-X-Name-First: Hilary 
Author-X-Name-Last: Lindsay 
Title: More than &#x2018;continuing professional development&#x2019;: a proposed new learning framework for professional accountants 
Abstract:
 This paper explores literature relating to continuing professional
 development (CPD) and lifelong learning to develop an understanding of how
 the learning landscape has evolved in recent years, both in the
 accountancy profession and more widely. Three different perspectives on
 learning are drawn together and this synthesis is used to develop a
 framework for professional learning. In this, the concepts of CPD and
 lifelong learning are replaced with &#x2018;learning relating to
 professional competence&#x2019; and &#x2018;learning relating to career
 adaptability&#x2019;. The framework also contrasts the learning of an
 &#x2018;informed professional&#x2019;, a &#x2018;competent
 professional&#x2019; and a &#x2018;complete professional&#x2019;. This
 holistic model, derived from existing literature, will be of interest to
 professional accountancy bodies and educators of accountants and will
 inform their ongoing interactions with current and future professional
 accountants.
Journal: Accounting Education 
Pages: 1-13 
Issue: 1 
Volume: 25 
Year: 2016 
Month: 2 
X-DOI: 10.1080/09639284.2015.1104641 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1104641 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:1:p:1-13




Template-Type: ReDIF-Article 1.0
Author-Name: Lisa Powell 
Author-X-Name-First: Lisa 
Author-X-Name-Last: Powell 
Author-Name: Nishani Singh 
Author-X-Name-First: Nishani 
Author-X-Name-Last: Singh 
Title: An integrated academic literacy approach to improving students&#x2019; understanding of plagiarism in an accounting course 
Abstract:
 Plagiarism in higher education is a widespread and complex issue.
 Students' understanding of plagiarism differs as a result of combining
 their prior learning about referencing with their current experience of
 institutional policies and generic resources. Plagiarism was identified as
 a major learning issue in a core second-year undergraduate accounting
 course at an Australian university. The purpose of this field study was to
 implement and evaluate an educative, integrated, discipline-specific
 intervention designed to address this learning issue. In the study, the
 theoretical and practical components of understanding plagiarism are
 identified as <italic>conceptualisation</italic> and
 <italic>application</italic>. Evaluation of students&#x2019; questionnaire
 responses pre and post the implementation of the intervention showed an
 improvement in their understanding of plagiarism, both conceptually and in
 the application of their knowledge. Furthermore, students&#x2019;
 reflections evidenced that they perceived positive changes in their
 understanding of plagiarism post intervention.
Journal: Accounting Education 
Pages: 14-34 
Issue: 1 
Volume: 25 
Year: 2016 
Month: 2 
X-DOI: 10.1080/09639284.2015.1133311 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1133311 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:1:p:14-34




Template-Type: ReDIF-Article 1.0
Author-Name: Heidi Hylton Meier 
Author-X-Name-First: Heidi Hylton 
Author-X-Name-Last: Meier 
Author-Name: Deborah Drummond Smith 
Author-X-Name-First: Deborah Drummond 
Author-X-Name-Last: Smith 
Title: Achieving globalization of AACSB accounting programs with faculty-led study abroad education 
Abstract:
 This paper is motivated by recommendations from the American Assembly of
 Collegiate Schools of Business (AACSB), the Pathways Commission, and
 NAFSA: Association of International Educators to increase global exposure
 in the accounting curriculum. Some schools have responded to these demands
 by offering short-duration, faculty-led, study abroad programs. We explain
 how these programs play a vital role in fulfilling the educational
 advisory boards&#x2019; calls to internationalize the accounting
 curriculum and investigate the extent to which schools are incorporating
 these programs. This paper provides a review of the details from our
 hand-collected data on the short programs that are offered by
 AACSB-accredited institutions. We integrate the information from our
 collection of data on existing programs, prior literature, pronouncements
 from educational advisory boards, and select faculty interviews to offer
 an analysis of the course design and travel considerations for schools
 contemplating such an opportunity for students in their programs.
Journal: Accounting Education 
Pages: 35-56 
Issue: 1 
Volume: 25 
Year: 2016 
Month: 2 
X-DOI: 10.1080/09639284.2015.1118391 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1118391 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:1:p:35-56




Template-Type: ReDIF-Article 1.0
Author-Name: Dianne McGrath 
Author-X-Name-First: Dianne 
Author-X-Name-Last: McGrath 
Author-Name: Daniel Murphy 
Author-X-Name-First: Daniel 
Author-X-Name-Last: Murphy 
Title: Understanding accounting as a career: an immersion work experience for students making career decisions 
Abstract:
 This paper reports on a project which is designed to increase the
 participation of high school students in accounting work experience
 placements. The focus of the paper is on an Australian-based project which
 overcomes the identified barriers to offering high school accounting work
 experience placements with a resultant increase in the number and quality
 of placements offered. The research project responds to a decline in both
 the number and quality of students enrolling in accounting degree
 programmes in Australia. The paper draws on the work experience, social
 psychology, careers, and accounting education literatures to design a
 &#x2018;connective&#x2019; model (Guile & Griffiths, 2001) of accounting
 work experience for high school students. The project adopts an action
 research methodology which engages professional accounting practice, high
 school career advisors, and the university sector to deliver a structured
 work experience programme which addresses barriers to participation in
 accounting work experience and improves the quality of the work experience
 &#x2018;experience&#x2019; for both employers and students.
Journal: Accounting Education 
Pages: 57-87 
Issue: 1 
Volume: 25 
Year: 2016 
Month: 2 
X-DOI: 10.1080/09639284.2015.1125299 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1125299 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:1:p:57-87




Template-Type: ReDIF-Article 1.0
Author-Name: Richard A. Bernardi 
Author-X-Name-First: Richard A. 
Author-X-Name-Last: Bernardi 
Author-Name: Alexandra C. Landry 
Author-X-Name-First: Alexandra C. 
Author-X-Name-Last: Landry 
Author-Name: Erynne E. Landry 
Author-X-Name-First: Erynne E. 
Author-X-Name-Last: Landry 
Author-Name: Mitchell R. Buonafede 
Author-X-Name-First: Mitchell R. 
Author-X-Name-Last: Buonafede 
Author-Name: Marissa E. Berardi 
Author-X-Name-First: Marissa E. 
Author-X-Name-Last: Berardi 
Title: What actions can be taken to increase whistle-blowing in the classroom? 
Abstract:
 This study surveyed undergraduate business students on various issues
 concerning the potential of students whistle-blowing when they observe
 other students cheating. Developing the courage of one's conviction in our
 accounting students is important to accounting educators as we are also
 emphasizing traits such as integrity, skepticism, and professionalism to
 our accounting students. As the data were gathered in the first
 introductory-accounting course, students&#x2019; cheating and
 whistle-blowing attitudes were already established. We found that, while
 students who had cheated in the past were more likely to suggest
 incentives and cash rewards, students who had never cheated were more
 concerned with increased confidentiality. Consequently, the need for
 assuring strict confidentiality is as important to our accounting students
 as it was to our former accounting clients in developing the trust
 necessary for the disclosure of sensitive information.
Journal: Accounting Education 
Pages: 88-106 
Issue: 1 
Volume: 25 
Year: 2016 
Month: 2 
X-DOI: 10.1080/09639284.2015.1107496 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1107496 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:1:p:88-106




Template-Type: ReDIF-Article 1.0
Author-Name: Clare Butler 
Author-X-Name-First: Clare 
Author-X-Name-Last: Butler 
Title: The probability evaluation game: an instrument to highlight the skill of reflexive listening 
Abstract:
 This paper describes the development of the Probability Evaluation Game
 (PEG): an innovative teaching instrument that emphasises the
 sophistication of listening and highlights listening as a key skill for
 accounting practitioners. Whilst in a roundtable format, playing PEG
 involves participants individually evaluating a series of probability
 terms and then calling out their evaluations amongst fellow players who
 have done the same. When listening to peers&#x2019; responses, any
 difference in evaluation of the same term confronts players with the
 knowledge that without skilled, reflexive listening conversations are
 dangerous playgrounds of miscommunication. The PEG presents a valuable
 learning opportunity where the potential impact of this issue for
 accounting and business world can be discussed. This paper details how PEG
 was developed, its format and how it has been used with students and
 accounting practitioners. Furthermore emergent, and often intriguing,
 learning points are discussed and related to accounting and the workplace
 more generally.
Journal: Accounting Education 
Pages: 107-123 
Issue: 2 
Volume: 25 
Year: 2016 
Month: 4 
X-DOI: 10.1080/09639284.2015.1089178 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1089178 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:107-123




Template-Type: ReDIF-Article 1.0
Author-Name: Magdy S. Farag 
Author-X-Name-First: Magdy S. 
Author-X-Name-Last: Farag 
Author-Name: Rafik Z. Elias 
Author-X-Name-First: Rafik Z. 
Author-X-Name-Last: Elias 
Title: The relationship between accounting students&#x2019; personality, professional skepticism and anticipatory socialization 
Abstract:
 Professional skepticism is an essential component of every successful
 audit. Research in psychology identified the trait professional skepticism
 as an enduring personality construct. The current study examines the
 relationship between the Big Five personality characteristics and
 accounting students&#x2019; trait professional skepticism and their level
 of anticipatory socialization. Using a sample of 293 accounting students
 close to graduation, results indicate a positive relationship between Big
 Five personality characteristics and the trait professional skepticism,
 and between personality and anticipatory socialization. There is also a
 positive relationship between professional skepticism and anticipatory
 socialization. These results are useful to accounting educators who
 attempt to socialize accounting students into the profession.
Journal: Accounting Education 
Pages: 124-138 
Issue: 2 
Volume: 25 
Year: 2016 
Month: 4 
X-DOI: 10.1080/09639284.2015.1118639 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1118639 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:124-138




Template-Type: ReDIF-Article 1.0
Author-Name: Usha Ramachandran Rackliffe 
Author-X-Name-First: Usha 
Author-X-Name-Last: Ramachandran Rackliffe 
Author-Name: Linda Ragland 
Author-X-Name-First: Linda 
Author-X-Name-Last: Ragland 
Title: Excel in the accounting curriculum: perceptions from accounting professors 
Abstract:
 Public accounting firms emphasize the importance of accounting graduates
 being proficient in Excel. Since many accounting graduates often aspire to
 work in public accounting, a question arises as to whether there should be
 an emphasis on Excel in accounting education. The purpose of this paper is
 to specifically look at this issue by examining accounting faculty's
 perceptions of Excel in public accounting and accounting education. We
 survey 245 faculty members at over 100 accounting programs. We find that a
 majority of faculty incorporate Excel in their accounting classes
 consistent with their perception of Excel importance. However, we find
 that students are not fully proficient in Excel based on faculty's
 perceptions. This study contributes to the accounting education literature
 by identifying possible disconnections between Excel skills faculty
 include in the accounting curriculum and specific Excel skills faculty
 believe new hires (i.e. recent accounting graduates) most often use in
 public accounting.
Journal: Accounting Education 
Pages: 139-166 
Issue: 2 
Volume: 25 
Year: 2016 
Month: 4 
X-DOI: 10.1080/09639284.2015.1126791 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1126791 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:139-166




Template-Type: ReDIF-Article 1.0
Author-Name: Hughlene Burton 
Author-X-Name-First: Hughlene 
Author-X-Name-Last: Burton 
Author-Name: Brian Daugherty 
Author-X-Name-First: Brian 
Author-X-Name-Last: Daugherty 
Author-Name: Denise Dickins 
Author-X-Name-First: Denise 
Author-X-Name-Last: Dickins 
Author-Name: Dan Schisler 
Author-X-Name-First: Dan 
Author-X-Name-Last: Schisler 
Title: Dominant personality types in public accounting: selection bias or indoctrinated? 
Abstract:
 Prior studies concerning the personality type and preferences of
 accountants generally draw conclusions based upon the reports of either
 practicing accountants, or accounting students, at a single point in time.
 So while much is known about the personality type of accountants in
 general, left unexplored is the question of whether public accountants are
 selected or indoctrinated. Using a Jungian-based personality inventory
 administered to experienced public accountants, and to accounting students
 in both their final year of study and three years' postgraduation, we
 provide empirical evidence of hiring selection bias. Further, the
 personality preferences of recruits that remain in public accounting
 appear to evolve to more closely match the personality preferences of
 experienced public accountants, while the personality preferences of
 recruits that leave public accounting are unchanged. These results have
 important implications for individuals seeking to enter public accounting
 careers, recruiters, educators, and career counselors.
Journal: Accounting Education 
Pages: 167-184 
Issue: 2 
Volume: 25 
Year: 2016 
Month: 4 
X-DOI: 10.1080/09639284.2015.1127768 
File-URL: http://hdl.handle.net/10.1080/09639284.2015.1127768 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:167-184




Template-Type: ReDIF-Article 1.0
Author-Name: Yvette Blount 
Author-X-Name-First: Yvette 
Author-X-Name-Last: Blount 
Author-Name: Babak Abedin 
Author-X-Name-First: Babak 
Author-X-Name-Last: Abedin 
Author-Name: Savanid Vatanasakdakul 
Author-X-Name-First: Savanid 
Author-X-Name-Last: Vatanasakdakul 
Author-Name: Seyedezahra Erfani 
Author-X-Name-First: Seyedezahra 
Author-X-Name-Last: Erfani 
Title: Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study 
Abstract:
 This study investigates how an enterprise resource planning (ERP) software
 package SAP was integrated into the curriculum of an accounting
 information systems (AIS) course in an Australian university. Furthermore,
 the paper provides a systematic literature review of articles published
 between 1990 and 2013 to understand how ERP systems were integrated into
 curriculums of other institutions, and to inform the curriculum designers
 on approaches for adopting SAP, the benefits and potential limitations.
 The experiences of integrating SAP into an AIS course from both the
 students and teaching staff perspectives are described and evaluated. The
 main finding was the importance of resourcing the instructors with
 technical and pedagogical support to achieve the learning outcomes. The
 paper concludes by proposing critical success factors for integrating ERP
 effectively into an AIS course.
Journal: Accounting Education 
Pages: 185-202 
Issue: 2 
Volume: 25 
Year: 2016 
Month: 4 
X-DOI: 10.1080/09639284.2016.1138136 
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1138136 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:185-202




Template-Type: ReDIF-Article 1.0
Author-Name: Avika Mungal 
Author-X-Name-First: Avika 
Author-X-Name-Last: Mungal 
Author-Name: Melanie Cloete 
Author-X-Name-First: Melanie 
Author-X-Name-Last: Cloete 
Title: Preparing underprepared students for higher education and beyond: the development and implementation of an integrated project 
Abstract:
 A current problem faced in South Africa is that university graduates are
 weak and underprepared for the work environment. The purpose of this study
 was to assist students in bridging the aforementioned gap and to ease the
 transition from theory to practice. The aim of the study was to critically
 analyse the development and implementation of the integrated project. This
 study targeted first-year (Extended Curriculum Programme) students, who
 had been identified as being underprepared for higher education. The
 factors that initiated the design and development of the integrated
 project were the South African Qualifications Authority, Critical Cross
 Field Outcomes and the University of Technology's National Diploma in Cost
 and Management Accounting exit level outcome, which promote lifelong
 learning. The integrated project was an authentic assessment which
 required students to transfer their theoretical knowledge obtained in the
 classroom to assist small businesses within the community. Academics
 should be encouraged to use authentic problems in the designing of
 assessments which will promote student-centredness and lifelong learning.
 With the continuous engagement of an integrated project, these first-year
 underprepared students will be better equipped to adjust and excel in the
 work environment.
Journal: Accounting Education 
Pages: 203-222 
Issue: 3 
Volume: 25 
Year: 2016 
Month: 6 
X-DOI: 10.1080/09639284.2016.1157760 
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1157760 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:3:p:203-222




Template-Type: ReDIF-Article 1.0
Author-Name: Chris Patel 
Author-X-Name-First: Chris 
Author-X-Name-Last: Patel 
Author-Name: Brian Millanta 
Author-X-Name-First: Brian 
Author-X-Name-Last: Millanta 
Author-Name: Dale Tweedie 
Author-X-Name-First: Dale 
Author-X-Name-Last: Tweedie 
Title: Is international accounting education delivering pedagogical value? 
Abstract:
 This paper examines whether universities are delivering pedagogical value
 to international accounting students commensurate with the costs of
 studying abroad. The paper uses survey and interview methods to explore
 the extent to which Chinese Learners (CLs) in an Australian postgraduate
 accounting subject have distinct learning needs. The paper then reviews
 universities&#x2019; responses to these needs, especially in light of
 funding and resource pressures. The paper reinforces findings that CLs
 have different learning approaches to local students, but not inferior or
 &#x2018;shallow&#x2019; approaches. However, since CLs face distinctive
 financial and social pressures to achieve high results, their learning
 practices may be more sensitive to changes in teaching and assessment,
 such that cost constraints on educational resources might
 disproportionately affect their learning. This suggests that a paradoxical
 result of the funding pressures on many universities may be to encourage
 large international student cohorts while constraining available resources
 to meet their learning needs.
Journal: Accounting Education 
Pages: 223-238 
Issue: 3 
Volume: 25 
Year: 2016 
Month: 6 
X-DOI: 10.1080/09639284.2016.1161526 
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1161526 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:3:p:223-238




Template-Type: ReDIF-Article 1.0
Author-Name: Tracey J. Riley 
Author-X-Name-First: Tracey J. 
Author-X-Name-Last: Riley 
Author-Name: Kathleen A. Simons 
Author-X-Name-First: Kathleen A. 
Author-X-Name-Last: Simons 
Title: The written communication skills that matter most for accountants 
Abstract:
 Given the importance of effective written communication skills to the
 discipline of accounting, faculty must emphasize these skills in their
 classroom in order to adequately prepare students for successful careers
 in the field. Since 2000, only two studies in the accounting literature
 have examined which written communication skills are needed by entry-level
 accountants and consensus is that spelling, grammar, punctuation, and
 clarity are of utmost importance. We surveyed accounting practitioners and
 faculty to determine what exactly, within those categories, is most
 bothersome. For example, within clarity, is it wordy sentences, passive
 voice, or shifts in tense? By documenting the most bothersome errors, our
 findings can help accounting educators to focus their limited time on the
 appropriate skill emphasis.
Journal: Accounting Education 
Pages: 239-255 
Issue: 3 
Volume: 25 
Year: 2016 
Month: 6 
X-DOI: 10.1080/09639284.2016.1164066 
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1164066 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:3:p:239-255




Template-Type: ReDIF-Article 1.0
Author-Name: Charles A. Brown 
Author-X-Name-First: Charles A. 
Author-X-Name-Last: Brown 
Author-Name: Kreag Danvers 
Author-X-Name-First: Kreag 
Author-X-Name-Last: Danvers 
Author-Name: David T. Doran 
Author-X-Name-First: David T. 
Author-X-Name-Last: Doran 
Title: Student perceptions on using guided reading questions to motivate student reading in the flipped classroom 
Abstract:
 Although upper-level accounting majors tend to be more motivated than
 introductory-level students, or non-accounting majors, it is still
 challenging to motivate such students to complete and understand assigned
 readings. The purpose of this study is to assess student perceptions on
 the implementation of guided reading questions to motivate and enhance
 student reading to help flip the intermediate accounting classroom.
 Without essential preparation, students may be unable to adequately
 participate during class discussions or perform well across other course
 dimensions, especially in a flipped classroom setting. We assigned guided
 reading questions related to two required intermediate financial
 accounting textbook presentations (one course specifically for accounting
 majors and the other for non-accounting majors). Student perception
 results indicate that the guided reading questions positively impact
 student motivation, reading comprehension, effort level, and understanding
 of the material before attending class. The results are strongest for
 non-accounting majors.
Journal: Accounting Education 
Pages: 256-271 
Issue: 3 
Volume: 25 
Year: 2016 
Month: 6 
X-DOI: 10.1080/09639284.2016.1165124 
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1165124 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:3:p:256-271




Template-Type: ReDIF-Article 1.0
Author-Name: Kate Wynn-Williams 
Author-X-Name-First: Kate 
Author-X-Name-Last: Wynn-Williams 
Author-Name: Nicola Beatson 
Author-X-Name-First: Nicola 
Author-X-Name-Last: Beatson 
Author-Name: Cameron Anderson 
Author-X-Name-First: Cameron 
Author-X-Name-Last: Anderson 
Title: The impact of unstructured case studies on surface learners: a study of second-year accounting students 
Abstract:
 The empirical study described here uses the R-SPQ-2F questionnaire [Biggs,
 J., Kember, D., & Leung, D. Y. (2001). The revised two-factor study
 process questionnaire: R-SPQ-2F. <italic>British Journal of Educational
 Psychology</italic>, <italic>71</italic>(1), 133--149] to test deep and
 surface approaches to learning in a university intermediate-level
 accounting class that uses business cases in group presentations.
 Statistical testing of results for learning style before and after group
 presentations indicates an increase in surface learning over time, with no
 detectable change in deep learning style. The type of business case used
 has no effect, in this setting. Course grades, however, are significantly
 less for students who did not participate in the group presentation
 activity at all. The results support the claim that students focus on what
 is required; they may adopt a strategic approach to learning. In a similar
 way, accounting academics and workload models may be reacting to
 incentives that discourage reflective and formative feedback. If deeper
 approaches to learning are desirable, assessments need to reward this
 behaviour.
Journal: Accounting Education 
Pages: 272-286 
Issue: 3 
Volume: 25 
Year: 2016 
Month: 6 
X-DOI: 10.1080/09639284.2016.1165125 
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1165125 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:accted:v:25:y:2016:i:3:p:272-286




Template-Type: ReDIF-Article 1.0
Author-Name: Frank Buckless
Author-X-Name-First: Frank
Author-X-Name-Last: Buckless
Author-Name: Kathy Krawczyk
Author-X-Name-First: Kathy
Author-X-Name-Last: Krawczyk
Title: The relation of student engagement and other admission metrics to Master of Accounting student performance
Abstract: 
 This paper examines whether the use of student engagement (SE) information as part of the admissions process can help us to predict student academic success in Master of Accounting (MAC) programs. The association of SE, undergraduate grade point average (UGPA), and Graduate Management Admissions Test (GMAT) score to academic performance was tested using 890 MAC students enrolled at a large southern US university between 2004 and 2014. We find that SE is a strong predictor of student success in the MAC program, after controlling for GMAT score and UGPA. The results of this study support the use of SE attributes or characteristics by MAC Admission Committees when determining which students to admit into their programs.
Journal: Accounting Education
Pages: 519-533
Issue: 6
Volume: 25
Year: 2016
Month: 11
X-DOI: 10.1080/09639284.2016.1218778
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1218778
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:25:y:2016:i:6:p:519-533




Template-Type: ReDIF-Article 1.0
Author-Name: Tehmina Khan
Author-X-Name-First: Tehmina
Author-X-Name-Last: Khan
Author-Name: Michael Kend
Author-X-Name-First: Michael
Author-X-Name-Last: Kend
Author-Name: Susan Robertson
Author-X-Name-First: Susan
Author-X-Name-Last: Robertson
Title: Use of social media by university accounting students and its impact on learning outcomes
Abstract: 
 The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing student resources in formats suitable for iPad, laptop, and mobile phone use, the use of social media for university activities has become easier. This study explores the use of social media by university accounting degree students to support their academic activities in an informal setting. It explores the impact these media have on learning outcomes. Our findings suggest that university accounting degree students use social media for a number of academic-related purposes. Students establish and maintain fluid mentor/mentee relationships around academic activities related interactions through the social media. We have found that the use of Social Media is significantly associated with students’ grades.
Journal: Accounting Education
Pages: 534-567
Issue: 6
Volume: 25
Year: 2016
Month: 11
X-DOI: 10.1080/09639284.2016.1230880
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1230880
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:25:y:2016:i:6:p:534-567




Template-Type: ReDIF-Article 1.0
Author-Name: Richard A. Bernardi
Author-X-Name-First: Richard A.
Author-X-Name-Last: Bernardi
Author-Name: Kimberly A. Zamojcin
Author-X-Name-First: Kimberly A.
Author-X-Name-Last: Zamojcin
Author-Name: Taylor L. Delande
Author-X-Name-First: Taylor L.
Author-X-Name-Last: Delande
Title: Ranking accounting authors and departments in accounting education: different methodologies – significantly different results
Abstract: 
 This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., &amp; Wood, D. A. [(2014). Accounting education research: Ranking institutions and individual scholars. Issues in Accounting Education, 29(1), 87–115] accounting-education rankings are sensitive to a change in the set of journals used. It provides updated rankings for accounting-education authors from Australia, Canada, New Zealand, the Republic of Ireland, the United Kingdom, and the United States using a sample that included the publications in 13 accounting-education journals. Our analysis indicated that Holderness et al.’s rankings of authors and departments were significantly different from our rankings. This research provides rankings of the top 50 authors and departments for three periods: from 2010 to 2015, from 2004 to 2015, and from 1992 to 2015. We provide data indicating the distribution of authors for these periods to assist authors not listed in the most prolific lists in determining their relative ranking. Finally, we provide data on the distribution of journal choices for accounting-education publications for the authors from each country.
Journal: Accounting Education
Pages: 568-597
Issue: 6
Volume: 25
Year: 2016
Month: 11
X-DOI: 10.1080/09639284.2016.1236347
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1236347
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:25:y:2016:i:6:p:568-597




Template-Type: ReDIF-Article 1.0
Author-Name: Jordi Carenys
Author-X-Name-First: Jordi
Author-X-Name-Last: Carenys
Author-Name: Soledad Moya
Author-X-Name-First: Soledad
Author-X-Name-Last: Moya
Title: Digital game-based learning in accounting and business education
Abstract: 
 This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL’s effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital games in the preparatory stage preceding its use in an educational setting. The second comprises what research has concluded to be appropriate for DGBL deployment. Finally, the review explores what types of learning outcomes can be attained through digital games and how their achievement has been evaluated. Furthermore, this article provides researchers interested in DGBL with a set of interesting questions that promise fruitful investigation. Answering these questions will help accounting educators to move forward in understanding digital games’ effectiveness and advance in the use of digital games in the classroom.
Journal: Accounting Education
Pages: 598-651
Issue: 6
Volume: 25
Year: 2016
Month: 11
X-DOI: 10.1080/09639284.2016.1241951
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1241951
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Handle: RePEc:taf:accted:v:25:y:2016:i:6:p:598-651




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Editorial Board
Journal: Accounting Education
Pages: ebi-ebi
Issue: 6
Volume: 25
Year: 2016
Month: 11
X-DOI: 10.1080/09639284.2016.1242706
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1242706
File-Format: text/html
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Handle: RePEc:taf:accted:v:25:y:2016:i:6:p:ebi-ebi




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Awards
Journal: Accounting Education
Pages: 652-656
Issue: 6
Volume: 25
Year: 2016
Month: 11
X-DOI: 10.1080/09639284.2016.1258815
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1258815
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Handle: RePEc:taf:accted:v:25:y:2016:i:6:p:652-656




Template-Type: ReDIF-Article 1.0
Author-Name: Sinikka Moilanen
Author-X-Name-First: Sinikka
Author-X-Name-Last: Moilanen
Title: The context-specific conceptions of learning in case-based accounting assignments, students’ characteristics and performance
Abstract: 
 The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students’ characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with students’ characteristics and course grades. The results are in line with earlier studies in that most students in accounting describe reproductive conceptions of learning. However, instead of only increasing knowledge, case assignments seem to emphasise the application of knowledge to real life. Furthermore, the conception of learning seems to be associated with performance in the course and the age of the student. Since no positive development of the conceptions of learning is visible during the course, using case assignments as such does not seem to solve the problem of reproductive conceptions. Therefore, how case assignments are used in teaching needs to be carefully considered.
Journal: Accounting Education
Pages: 191-212
Issue: 3
Volume: 26
Year: 2017
Month: 5
X-DOI: 10.1080/09639284.2016.1274915
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274915
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Handle: RePEc:taf:accted:v:26:y:2017:i:3:p:191-212




Template-Type: ReDIF-Article 1.0
Author-Name: Subhash Abhayawansa
Author-X-Name-First: Subhash
Author-X-Name-Last: Abhayawansa
Author-Name: Mark Bowden
Author-X-Name-First: Mark
Author-X-Name-Last: Bowden
Author-Name: Soma Pillay
Author-X-Name-First: Soma
Author-X-Name-Last: Pillay
Title: Students’ conceptions of learning in the context of an accounting degree
Abstract: 
 Students' conceptions of learning (CoL) play an important role in the learning process leading to the development of generic skills. This paper investigates whether CoL of accounting students can be developed by incorporating high-level cognitive skills progressively within the accounting curriculum. First, the study explored, using phenomenography, the variation in accounting students' CoL. The findings highlighted some nuances in accountings students' CoL and that lower-order CoL were prevalent among accounting students. However, more (less) third-year students than second-year students adopted higher- (lower-) order CoL. Upon examining the learning objectives, teaching methods and assessment of all units comprising the accounting major of the host university, evidence was found that CoL are progressively developed and shaped, albeit in a limited way, based on the levels of cognitive domain emphasised within the curriculum. The findings highlight the need for accounting educators to take a whole of the programme approach to developing higher-order CoL.
Journal: Accounting Education
Pages: 213-241
Issue: 3
Volume: 26
Year: 2017
Month: 5
X-DOI: 10.1080/09639284.2017.1284003
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1284003
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Handle: RePEc:taf:accted:v:26:y:2017:i:3:p:213-241




Template-Type: ReDIF-Article 1.0
Author-Name: N. Rowbottom
Author-X-Name-First: N.
Author-X-Name-Last: Rowbottom
Title: Widening participation and contextual entry policy in accounting and finance
Abstract: 
 The paper examines the performance of accounting and finance students entering university via a ‘widening participation’ scheme that seeks to attract students who have been historically under-represented in higher education. Focus is placed on the policy of providing contextual entry offers that recognise that academic qualifications be judged in the social context in which they were achieved. Accounting and finance recruits the highest proportion of ‘widening participation’ students at a UK ‘Russell Group’ university and provides a key arena for investigating widening participation policy. The study is based on a quantitative analysis of relative performance levels over 12 years and interview findings with 27 students. The quantitative results show that those receiving contextual offers perform at least as well at university level as students with equivalent entry qualifications, thereby supporting contextual entry offer policy. The paper also provides insights into why accounting and finance is popular with ‘widening participation’ students.
Journal: Accounting Education
Pages: 242-264
Issue: 3
Volume: 26
Year: 2017
Month: 5
X-DOI: 10.1080/09639284.2017.1284004
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1284004
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Handle: RePEc:taf:accted:v:26:y:2017:i:3:p:242-264




Template-Type: ReDIF-Article 1.0
Author-Name: Binh Bui
Author-X-Name-First: Binh
Author-X-Name-Last: Bui
Author-Name: Hien Hoang
Author-X-Name-First: Hien
Author-X-Name-Last: Hoang
Author-Name: Duc P. T. Phan
Author-X-Name-First: Duc P. T.
Author-X-Name-Last: Phan
Author-Name: P. W. Senarath Yapa
Author-X-Name-First: P. W. Senarath
Author-X-Name-Last: Yapa
Title: Governance and compliance in accounting education in Vietnam – case of a public university
Abstract: 
 Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within one leading university in Vietnam. The findings from the interviews of key stakeholders suggest that accounting education in Vietnam is driven by reduced state control, growing institutional autonomy and increasing external guidance. This has come at the expense of reduced academic self-governance as lecturers have discretion in curriculum delivery at the individual course level, but little input into the decision-making at the school or university level and minimal participation in the curriculum development process. The findings enable regulators and decision-makers to better understand the dynamics between stakeholders in accounting education to enhance accounting graduates’ competencies and outcomes.
Journal: Accounting Education
Pages: 265-290
Issue: 3
Volume: 26
Year: 2017
Month: 5
X-DOI: 10.1080/09639284.2017.1286603
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1286603
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Handle: RePEc:taf:accted:v:26:y:2017:i:3:p:265-290




Template-Type: ReDIF-Article 1.0
Author-Name: Camillo Lento
Author-X-Name-First: Camillo
Author-X-Name-Last: Lento
Author-Name: Naqi Sayed
Author-X-Name-First: Naqi
Author-X-Name-Last: Sayed
Author-Name: Merridee Bujaki
Author-X-Name-First: Merridee
Author-X-Name-Last: Bujaki
Title: Sex role socialization and perceptions of student academic dishonesty by male and female accounting faculty
Abstract: 
 We examine differences between male and female accounting faculty members’ perceptions of academic dishonesty and their uses of controls to prevent academically dishonest behaviour. We use socialization concepts to motivate our examination of these differences. Specifically, we find that females generally perceive academic dishonesty to be a more significant problem than do males, females see individual incidences of academic dishonesty as more frequent and more significant than do males, and female academics report they exercise controls to prevent academic dishonesty more frequently than do male academics. These findings are consistent with differential sex role socialization for women and men. We also find that male and female accounting academics’ perceptions converge with professional training and teaching experience, suggesting moderating impacts of professional and/or organizational socialization on perceptions of academic dishonesty. Lastly, we document some differences in how male and female accounting academics respond to known incidences of academically dishonest behaviour.
Journal: Accounting Education
Pages: 1-26
Issue: 1
Volume: 27
Year: 2018
Month: 1
X-DOI: 10.1080/09639284.2017.1361849
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361849
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Template-Type: ReDIF-Article 1.0
Author-Name: Dennis Caplan
Author-X-Name-First: Dennis
Author-X-Name-Last: Caplan
Author-Name: Kristian G. Mortenson
Author-X-Name-First: Kristian G.
Author-X-Name-Last: Mortenson
Author-Name: Marisa Lester
Author-X-Name-First: Marisa
Author-X-Name-Last: Lester
Title: Can incentives mitigate student overconfidence at grade forecasts?
Abstract: 
 Research shows that college students exhibit bias in their forecasts of exam performance. Most students are overconfident in their forecasts, academically weaker students are the most overconfident, and top-performing students are underconfident. The literature identifies negative repercussions of these biases, including inadequate preparation for exams. A recurring attribute of this literature is the absence of meaningful incentives for students to forecast accurately. We implement an extra credit scheme to incentivize accurate forecasts. Depending on how forecast bias is measured, the scheme mitigates bias by top-performing students and marginally mitigates bias by other students. Our results have several implications. First, we illustrate an extra credit tool instructors can use to incentivize students to make more thoughtful assessments of their future exam performance. Second, we show how the association between incentives and forecast bias differs across student groups. Finally, we show that results in this literature are sensitive to how bias is measured.
Journal: Accounting Education
Pages: 27-47
Issue: 1
Volume: 27
Year: 2018
Month: 1
X-DOI: 10.1080/09639284.2017.1361850
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361850
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Handle: RePEc:taf:accted:v:27:y:2018:i:1:p:27-47




Template-Type: ReDIF-Article 1.0
Author-Name: Lúcia Lima Rodrigues
Author-X-Name-First: Lúcia
Author-X-Name-Last: Lima Rodrigues
Author-Name: Carlos Pinho
Author-X-Name-First: Carlos
Author-X-Name-Last: Pinho
Author-Name: Maria Clara Bugarim
Author-X-Name-First: Maria Clara
Author-X-Name-Last: Bugarim
Author-Name: Russell Craig
Author-X-Name-First: Russell
Author-X-Name-Last: Craig
Author-Name: Diego Machado
Author-X-Name-First: Diego
Author-X-Name-Last: Machado
Title: Factors affecting success in the professional entry exam for accountants in Brazil
Abstract: 
 This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil’s Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy-makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates.
Journal: Accounting Education
Pages: 48-71
Issue: 1
Volume: 27
Year: 2018
Month: 1
X-DOI: 10.1080/09639284.2017.1361851
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361851
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Template-Type: ReDIF-Article 1.0
Author-Name: Jean Ingersoll Abbott
Author-X-Name-First: Jean Ingersoll
Author-X-Name-Last: Abbott
Author-Name: Barry R. Palatnik
Author-X-Name-First: Barry R.
Author-X-Name-Last: Palatnik
Title: Students’ perceptions of their first accounting class: implications for instructors
Abstract: 
 The purpose of this action research study is to learn directly from undergraduate students, through focus groups, about their experiences in their first accounting class, especially about the students’ knowledge and practice of critical thinking and about which classroom experiences engaged their attention and enhanced learning. The findings show that students want to understand how the first accounting course connects to the business world and to their other classes. Participants were unsure about when and how they practiced critical thinking; for improved learning outcomes, instructors need to keep critical thinking front and center. Students also need instruction in how to study accounting and how to utilize effectively the resources provided in their textbooks and as supplemental tools (e.g. integrated accounting software). Accounting professors must adapt their teaching methods to help students to meet professional demands, such as critical thinking skills and ability to handle a complex global business environment.
Journal: Accounting Education
Pages: 72-93
Issue: 1
Volume: 27
Year: 2018
Month: 1
X-DOI: 10.1080/09639284.2017.1381032
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1381032
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Handle: RePEc:taf:accted:v:27:y:2018:i:1:p:72-93




Template-Type: ReDIF-Article 1.0
Author-Name: Peggy Coady
Author-X-Name-First: Peggy
Author-X-Name-Last: Coady
Author-Name: Seán Byrne
Author-X-Name-First: Seán
Author-X-Name-Last: Byrne
Author-Name: John Casey
Author-X-Name-First: John
Author-X-Name-Last: Casey
Title: Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements
Abstract: 
 This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis suggests that university accounting programs could consider increasing the emphasis placed on particular EI and non-emotional intelligence (non-EI) skills while other skills could be de-emphasised. While non-EI skills were ranked higher than EI skills, some non-EI skills are considered well developed in graduates and others are viewed as important but not well developed. While employers expect correspondence between the skills seen as important in the workplace and their expected development in university, there was also reverse correspondence in that employers do not expect universities to develop skills considered less important in the workplace.
Journal: Accounting Education
Pages: 94-120
Issue: 1
Volume: 27
Year: 2018
Month: 1
X-DOI: 10.1080/09639284.2017.1384741
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1384741
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Handle: RePEc:taf:accted:v:27:y:2018:i:1:p:94-120




Template-Type: ReDIF-Article 1.0
Author-Name: Jerry Schoenfeld
Author-X-Name-First: Jerry
Author-X-Name-Last: Schoenfeld
Author-Name: Gerry Segal
Author-X-Name-First: Gerry
Author-X-Name-Last: Segal
Author-Name: Dan Borgia
Author-X-Name-First: Dan
Author-X-Name-Last: Borgia
Title: Social cognitive career theory and the goal of becoming a certified public accountant
Abstract: 
 A primary goal for professors in academia is to facilitate the career success of their students by providing them with the necessary subject knowledge, skills, experience, and confidence. In this paper, we propose the Social Cognitive Career Theory (SCCT) model as a useful tool to explain how accounting students’ career interests, goals, and intentions are related to their self-efficacy beliefs and outcome expectations. Results showed that the goal to become a certified public accountant (CPA) was significantly and positively correlated with the independent variables of self-efficacy and outcome expectations. These findings are further interpreted and pedagogical recommendations are provided for educators to utilize in their curriculum to enhance students’ accounting self-efficacy and outcome expectations. These recommendations may be used to help boost students’ interests and intentions to major in accounting and pursue a career as a CPA.
Journal: Accounting Education
Pages: 109-126
Issue: 2
Volume: 26
Year: 2017
Month: 3
X-DOI: 10.1080/09639284.2016.1274909
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274909
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Handle: RePEc:taf:accted:v:26:y:2017:i:2:p:109-126




Template-Type: ReDIF-Article 1.0
Author-Name: Kent N. Schneider
Author-X-Name-First: Kent N.
Author-X-Name-Last: Schneider
Author-Name: Lana L. Becker
Author-X-Name-First: Lana L.
Author-X-Name-Last: Becker
Author-Name: Gary G. Berg
Author-X-Name-First: Gary G.
Author-X-Name-Last: Berg
Title: Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors
Abstract: 
 Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting curricula, less attention has been given to design considerations that can reduce the incidence of spreadsheet errors. The extant literature provides evidence of the most common types of spreadsheet errors and explanations as to why they occur. Using the work of Panko and others, this paper outlines a three-step approach for introducing spreadsheet design practices to novice spreadsheet developers. To facilitate design instruction, this paper provides a summary of foundational readings related to spreadsheet errors as well as specific teaching strategies for addressing the most common spreadsheet errors identified in the literature.
Journal: Accounting Education
Pages: 127-143
Issue: 2
Volume: 26
Year: 2017
Month: 3
X-DOI: 10.1080/09639284.2016.1274912
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274912
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File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:26:y:2017:i:2:p:127-143




Template-Type: ReDIF-Article 1.0
Author-Name: Ross Taplin
Author-X-Name-First: Ross
Author-X-Name-Last: Taplin
Author-Name: Rosy Kerr
Author-X-Name-First: Rosy
Author-X-Name-Last: Kerr
Author-Name: Alistair Brown
Author-X-Name-First: Alistair
Author-X-Name-Last: Brown
Title: Monetary valuations of university course delivery: the case for face-to-face learning activities in accounting education
Abstract: 
 Student preferences for delivery options were obtained within a monetary framework by asking students to purchase their ideal course structure. Results show that accounting students prefer to spend more on tutorials but purchase less lecture time; the difference due to the higher cost of tutorials compared to lectures. Face-to-face classes were preferred to web-based materials. Within lectures and tutorials students prefer more time devoted to teacher-centred activities than student-centred activities. Monetary valuations, where students must take into account the cost of delivery as well as effectiveness, provide insights for teaching staff and administrators, who need to simultaneously enhance teaching and learning, satisfy student preferences and operate with limited resources. Online and/or student-centred learning may not be compatible with preferences of accounting students. Teachers need to balance calls to change educational delivery and learning activities with preferences of accounting students, or ensure they educate students on why non-preferred approaches are undertaken.
Journal: Accounting Education
Pages: 144-165
Issue: 2
Volume: 26
Year: 2017
Month: 3
X-DOI: 10.1080/09639284.2016.1274913
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274913
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Handle: RePEc:taf:accted:v:26:y:2017:i:2:p:144-165




Template-Type: ReDIF-Article 1.0
Author-Name: Basil P. Tucker
Author-X-Name-First: Basil P.
Author-X-Name-Last: Tucker
Title: Figuratively speaking: analogies in the accounting classroom
Abstract: 
 One of the foundational subjects comprising most Master of Business Administration (MBA) programs is an introductory accounting course, in which students are exposed to the study of financial and management accounting at a basic level. For many students accounting is arguably the most feared subject in the MBA program. Although some students embrace the challenge and opportunity to develop an appreciation of accounting, the part it plays in organisations, and its role in management decision-making, for others the prospect of entering the world of accounting is one fraught with apprehension. Frequently described as ‘the language of business’, for students with limited experience or prior instruction in accounting, engaging with this language is formidable, and the demystification of the accounting lexicon represents a major challenge to accounting educators. This paper advocates the use of analogies, metaphors, and similes in helping MBA students understand accounting principles and engage with the conceptual underpinnings of the discipline.
Journal: Accounting Education
Pages: 166-190
Issue: 2
Volume: 26
Year: 2017
Month: 3
X-DOI: 10.1080/09639284.2016.1274914
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274914
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Handle: RePEc:taf:accted:v:26:y:2017:i:2:p:166-190




Template-Type: ReDIF-Article 1.0
Author-Name: Sandria S. Stephenson
Author-X-Name-First: Sandria S.
Author-X-Name-Last: Stephenson
Title: Accounting Community of Practice pedagogy: a course management invention for developing personal competencies in accounting education
Abstract: 
 This paper reports the findings of an exploratory qualitative study using the implementation of Wenger’s [(1998). Communities of practice: Learning, meaning, and identity. Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. Organization, 7(2), 225–246] Theory of Communities of Practice to develop an Accounting Community of Practice (ACOP) pedagogy. Students from eight accounting courses who participated, in the120 narratives and 280 surveys used as data, practice and develop critical real-world professional accounting competencies by linking three structural foundations: (1) accountability to joint enterprise, (2) mutual engagement, and (3) shared repertoire of communal resources. Competencies promoted by the AICPA [(1999). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm; AICPA. (2006). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm); International Federation of Accountants (IFAC). (2003). International education standard No. 3, professional skills. Retrieved from www.ifac.org; IFAC. (2015). Meeting future expectations of professional competence: A consultation on the IAESB’S future strategies and priorities. Retrieved from www.iaesb.org; ICAEW. (1996). Added value professionals: Chartered accountants in England and Wales. London: Author], and other professional bodies include problem-solving, leadership, project management, and interaction. ACOP strategy is effective in maintaining dynamic learning environments, increasing students’ awareness of trust, open communication, and creative thinking. Meaning and knowledge are owned in ACOP where the focus of the class shifts from instructor to students. This study adds to limited empirical research in communal forms of learning in accounting.
Journal: Accounting Education
Pages: 3-27
Issue: 1
Volume: 26
Year: 2017
Month: 1
X-DOI: 10.1080/09639284.2016.1247008
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1247008
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Template-Type: ReDIF-Article 1.0
Author-Name: Kristian G. Mortenson
Author-X-Name-First: Kristian G.
Author-X-Name-Last: Mortenson
Author-Name: Richard S. Sathe
Author-X-Name-First: Richard S.
Author-X-Name-Last: Sathe
Title: A case study of group processes and student evaluation of teaching
Abstract: 
 This paper documents a case study undertaken to understand the effect of group processes on student evaluation of teaching (SET). The study used interviews to investigate the experiences of students in a cohort model Master of Science in Accountancy degree program and how those experiences influenced SET. The cohort served as an extreme example in which group processes played out intensely, allowing the researchers better to examine them. The results showed that the participants’ common experience led to frequent discussion about various aspects of the classes and the program. A common topic of discussion was instructor performance. This discussion about instructors, in turn, appeared to affect SET. It also appeared that a mismatching of expectations and realized student–instructor relationships also affected SET.
Journal: Accounting Education
Pages: 28-53
Issue: 1
Volume: 26
Year: 2017
Month: 1
X-DOI: 10.1080/09639284.2016.1274908
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274908
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:26:y:2017:i:1:p:28-53




Template-Type: ReDIF-Article 1.0
Author-Name: Helen G. Gabre
Author-X-Name-First: Helen G.
Author-X-Name-Last: Gabre
Author-Name: Dale L. Flesher
Author-X-Name-First: Dale L.
Author-X-Name-Last: Flesher
Author-Name: Frank Ross
Author-X-Name-First: Frank
Author-X-Name-Last: Ross
Title: CPA credential perceptions: a case study of Hispanic accountants
Abstract: 
 One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission’s recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation of minority Certified Public Accountants (CPAs) for many years. To this end, organizations such as American Institute of CPAs (AICPA), National Association of Black Accountants (NABA), Association of Latino Professionals in Finance and Accounting (ALPFA), and the Ph.D. Project have provided different types of support to alleviate the problem. However, the numbers are still disturbingly low. This is particularly true for Hispanic accountants. Therefore, the purpose of this study was to examine Hispanic accountants’ perception of the CPA credential. While the results indicate that gender, exam affordability, and job incentives are positively associated with the likelihood of being a CPA, the 150-hour requirement was not perceived as a hindrance for certification.
Journal: Accounting Education
Pages: 54-77
Issue: 1
Volume: 26
Year: 2017
Month: 1
X-DOI: 10.1080/09639284.2016.1274910
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274910
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Handle: RePEc:taf:accted:v:26:y:2017:i:1:p:54-77




Template-Type: ReDIF-Article 1.0
Author-Name: Patricia Everaert
Author-X-Name-First: Patricia
Author-X-Name-Last: Everaert
Author-Name: Evelien Opdecam
Author-X-Name-First: Evelien
Author-X-Name-Last: Opdecam
Author-Name: Sophie Maussen
Author-X-Name-First: Sophie
Author-X-Name-Last: Maussen
Title: The relationship between motivation, learning approaches, academic performance and time spent
Abstract: 
 Previous literature calls for further investigation in terms of precedents and consequences of learning approaches (deep learning and surface learning). Motivation as precedent and time spent and academic performance as consequences are addressed in this paper. The study is administered in a first-year undergraduate course. Results show that the accounting students have a slightly higher score for deep learning compared to surface learning. Moreover, high intrinsic motivation and extrinsic motivation have a significant positive influence on deep learning. Next, deep learning leads to higher academic performance; surface learning on the other hand leads to lower academic performance. The effect of deep learning on performance still holds, when we control for time spent, gender and ability. Consequently we can conclude that a deep learning approach is much more than ‘simply’ spending a lot of time on studying.
Journal: Accounting Education
Pages: 78-107
Issue: 1
Volume: 26
Year: 2017
Month: 1
X-DOI: 10.1080/09639284.2016.1274911
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1274911
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Handle: RePEc:taf:accted:v:26:y:2017:i:1:p:78-107




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster
Author-X-Name-First: Alan
Author-X-Name-Last: Sangster
Title: Editorial
Journal: Accounting Education
Pages: 1-1
Issue: 1
Volume: 26
Year: 2017
Month: 1
X-DOI: 10.1080/09639284.2017.1288693
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1288693
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Handle: RePEc:taf:accted:v:26:y:2017:i:1:p:1-1




Template-Type: ReDIF-Article 1.0
Author-Name: Antti Miihkinen
Author-X-Name-First: Antti
Author-X-Name-Last: Miihkinen
Author-Name: Tuija Virtanen
Author-X-Name-First: Tuija
Author-X-Name-Last: Virtanen
Title: Development and application of assessment standards to advanced written assignments
Abstract: 
 This study describes the results of a project that focused on developing an assessment rubric to be used as the assessment criteria for the written thesis of accounting majors and the quality of the coursework during the seminar. We used descriptive analysis and the survey method to collect information for the development work and to examine the effect of the rubric on learning. We find that the rubric has a positive effect on students’ understanding, self-assessment, confidence, and integration. We contribute to the extant literature by adding to prior work that has examined factors that can improve students’ learning outcomes. By synthesizing theories on approaches to learning and self-regulation, and combining them with literature on self-efficacy and social/academic integration, we bring conceptual clarity to the elements of learning in a course, which consist of written assignments and the accompanying group work. The paper demonstrates a way to help university students to learn via explicit assessment rubrics, and thus offers novel ideas for accounting educators.
Journal: Accounting Education
Pages: 121-159
Issue: 2
Volume: 27
Year: 2018
Month: 3
X-DOI: 10.1080/09639284.2017.1396480
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1396480
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Handle: RePEc:taf:accted:v:27:y:2018:i:2:p:121-159




Template-Type: ReDIF-Article 1.0
Author-Name: Jacob Peng
Author-X-Name-First: Jacob
Author-X-Name-Last: Peng
Author-Name: Ira Abdullah
Author-X-Name-First: Ira
Author-X-Name-Last: Abdullah
Title: Building a market simulation to teach business process analysis: effects of realism on engaged learning
Abstract: 
 The emphases of student involvement and meaningful engagement in the learner-centered education model have created a new paradigm in an effort to generate a more engaging learning environment. This study examines the success of using different simulation platforms in creating a market simulation to teach business processes in the accounting information systems course. Specifically, this paper details the use of virtual world simulation using Second LifeTM, BlackboardTM discussion board simulation, and face-to-face simulation to test the relationship among students’ perception of realism, computer efficacy, and student-learning reflections. Results indicate perceived realism and computer efficacy positively contribute to learning reflections in the simulations. In addition, simulations in online course provide positive learning reflections when compared to face-to-face simulation in a traditional course setting. Additional analyses indicate that gender affects learning in online courses using simulations, but this effect goes away if students are more efficacious in using computers.
Journal: Accounting Education
Pages: 208-222
Issue: 2
Volume: 27
Year: 2018
Month: 3
X-DOI: 10.1080/09639284.2017.1407248
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1407248
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Handle: RePEc:taf:accted:v:27:y:2018:i:2:p:208-222




Template-Type: ReDIF-Article 1.0
Author-Name: Nadana Abayadeera
Author-X-Name-First: Nadana
Author-X-Name-Last: Abayadeera
Author-Name: Dessalegn Getie Mihret
Author-X-Name-First: Dessalegn Getie
Author-X-Name-Last: Mihret
Author-Name: Jayasinghe Hewa Dulige
Author-X-Name-First: Jayasinghe
Author-X-Name-Last: Hewa Dulige
Title: Teaching effectiveness of non-native English-speaking teachers in business disciplines: intercultural communication apprehension and ethnocentrism
Abstract: 
 Teaching effectiveness of non-native English-speaking teachers (NNEST) in accounting, economics and finance has become a significant issue due to the increasing trend of hiring NNEST in business schools. However, the literature has focused on the English language competence of NNEST, which is only one element of the factors that influence teaching effectiveness. This study examines students’ perceptions of teaching effectiveness of NNEST in business disciplines in an Australian university to understand relevant NNEST issues of teaching from a cross-cultural communication perspective. Data were gathered via focus groups and student evaluation of teacher performance surveys. The thematic content analysis of the data indicated that students acknowledge that NNEST are knowledgeable and hardworking teachers; however, issues of intercultural communication apprehension hinder their teaching effectiveness. Besides, ethnocentric world views of students tend to adversely influence the teaching evaluation of NNEST. This study concludes that NNEST’s issues are broader than mere linguistic competence, which suggests that business schools should focus on enhancing cultural understanding and minimising intercultural communication apprehension of NNEST in efforts aimed at enhancing NNEST’s teaching effectiveness.
Journal: Accounting Education
Pages: 183-207
Issue: 2
Volume: 27
Year: 2018
Month: 3
X-DOI: 10.1080/09639284.2017.1414616
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1414616
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Handle: RePEc:taf:accted:v:27:y:2018:i:2:p:183-207




Template-Type: ReDIF-Article 1.0
Author-Name: Sarah Jane Smith
Author-X-Name-First: Sarah Jane
Author-X-Name-Last: Smith
Author-Name: Vivien Urquhart
Author-X-Name-First: Vivien
Author-X-Name-Last: Urquhart
Title: UK PhD assessment in accounting and finance: social capital in action
Abstract: 
 Assessment lies at the centre of PhD degree quality standards, with quality assurance relying on independent external examiners. This study investigates the role of the viva and the selection of external examiners from within the accounting and finance discipline across UK institutions. A questionnaire survey and follow-up interviews with academics (299 respondents; 49 interviews) and recent PhD graduates (73 respondents; 18 interviews) were undertaken. Findings identify multiple viva roles including verification; academic career development; and assessment. External examiner selection is outcome-driven, and the independence of examiners is questionable when secured using the social capital existing between an examiner and supervisor. Supervisors and examiners jointly gate-keep the academic community within cliques, although at the viva stage new entrants are rarely excluded. The PhD assessment process offers the opportunity for rogue cliques to develop, driven by favourable outcomes in terms of personal benefits and costs, allowing new entrants of insufficient quality.
Journal: Accounting Education
Pages: 160-182
Issue: 2
Volume: 27
Year: 2018
Month: 3
X-DOI: 10.1080/09639284.2018.1431553
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1431553
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Handle: RePEc:taf:accted:v:27:y:2018:i:2:p:160-182




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen A. Coetzee
Author-X-Name-First: Stephen A.
Author-X-Name-Last: Coetzee
Author-Name: Cecile Janse van Rensburg
Author-X-Name-First: Cecile
Author-X-Name-Last: Janse van Rensburg
Author-Name: Astrid Schmulian
Author-X-Name-First: Astrid
Author-X-Name-Last: Schmulian
Title: Differences in students’ reading comprehension of international financial reporting standards: a South African case
Abstract: 
 This study explores differences in students’ reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the Thuthuka programme. Where students, in a heterogeneous financial reporting class, require additional interventions to develop their reading comprehension, instructors may need to consider implementing differentiated instruction. Although this study considers South African students, the results may be of interest in other multicultural or multilingual environments, particularly where students also have diverse traits and backgrounds and have to comprehend learning material in a second language.
Journal: Accounting Education
Pages: 306-326
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1191269
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1191269
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:306-326




Template-Type: ReDIF-Article 1.0
Author-Name: Alberto J. Costa
Author-X-Name-First: Alberto J.
Author-X-Name-Last: Costa
Author-Name: Margarida M. Pinheiro
Author-X-Name-First: Margarida M.
Author-X-Name-Last: Pinheiro
Author-Name: Mariana S. Ribeiro
Author-X-Name-First: Mariana S.
Author-X-Name-Last: Ribeiro
Title: Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits
Abstract: 
 Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list of personal traits and their relationship with those factors. We concluded that gender influenced the degree of importance attributed by students to initiative/entrepreneurship, obedience, and responsibility; age influenced the degree of importance attributed by students to integrity; work experience influenced the degree of importance attributed by students to obedience; and attendance of a course on ethics influenced the degree of importance attributed to independence. For each of these factors, the influence did not prove to be statistically significant in decision-making. Similarly, the study identified some reservations regarding attitudes the students’ peers might have, and when asked about this, they had negative opinions, believing their colleagues would have lower ethical standards. Our results add to the literature, especially because, in Portugal, little has been done to understand which factors may affect students’ ethical decision-making processes. We expect to bring added value to stakeholders, teachers, and scholars engaged with these matters.
Journal: Accounting Education
Pages: 327-348
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1191270
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1191270
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:327-348




Template-Type: ReDIF-Article 1.0
Author-Name: Tanya Hill
Author-X-Name-First: Tanya
Author-X-Name-Last: Hill
Title: Do accounting students believe in self-assessment?
Abstract: 
 In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment process after exposure to the process on three occasions in a facilitated environment created by their lecturers. The students’ perceptions on self-assessment were collected via a structured survey. It was found that most students did not self-assess unless encouraged to do so. However, once they were exposed to self-assessment in an environment supportive to such assessment, students were positive about the process. After the facilitated process, they believed that self-assessment would improve their overall academic performance and indicated that they would apply self-assessment in future. This research provides insight into accounting students’ perceptions of self-assessment in learning, demonstrating the importance of investigating the benefits from a student perspective.
Journal: Accounting Education
Pages: 291-305
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1191271
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1191271
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:291-305




Template-Type: ReDIF-Article 1.0
Author-Name: Yves Levant
Author-X-Name-First: Yves
Author-X-Name-Last: Levant
Author-Name: Michel Coulmont
Author-X-Name-First: Michel
Author-X-Name-Last: Coulmont
Author-Name: Raluca Sandu
Author-X-Name-First: Raluca
Author-X-Name-Last: Sandu
Title: Business simulation as an active learning activity for developing soft skills
Abstract: 
 Business simulations are innovative instruction models for active or cooperative learning. In this paper, we look at the social constructionist roots of these education models in light of the current efforts to enhance employability skills in undergraduate and graduate studies. More specifically, we analyse the role of business simulations in developing soft skills based on an international survey of students’ perceptions of developing soft skills during business simulations. Our objective is to test whether business simulations contribute to the development of soft skills and whether gender, ethno-cultural origin, and professional experience affect the acquisition process. We also discuss the use and benefits of these innovative instruction models. The analysis suggests the need to take into account specific factors, especially ethno-cultural origin, when instructing via business simulations. It also calls for sharing best practices in the context of a globalised education.
Journal: Accounting Education
Pages: 368-395
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1191272
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1191272
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:368-395




Template-Type: ReDIF-Article 1.0
Author-Name: Anna Vysotskaya
Author-X-Name-First: Anna
Author-X-Name-Last: Vysotskaya
Author-Name: Oleg Kolvakh
Author-X-Name-First: Oleg
Author-X-Name-Last: Kolvakh
Author-Name: Greg Stoner
Author-X-Name-First: Greg
Author-X-Name-Last: Stoner
Title: Mutual calculations in creating accounting models: a demonstration of the power of matrix mathematics in accounting education
Abstract: 
 The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course provides useful insights for both accounting educators and accounting students by providing an alternative explanation and understanding of the main principles of accounting, and does so using a simple game simulation. This paper provides readers with an awareness of the broader international environment of accounting education and of the techniques that can be adopted in the teaching of accounting. The paper also demonstrates that any accounting operation can be represented by matrix equations, and, as a result, adds to the understanding of alternative processes of recording transactions and the mathematical generation of essential accounting reports. The paper thereby reveals the potential value of matrix-based approaches to accounting within the accounting educational environment.
Journal: Accounting Education
Pages: 396-413
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1191273
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1191273
File-Format: text/html
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:396-413




Template-Type: ReDIF-Article 1.0
Author-Name: Jill Webb
Author-X-Name-First: Jill
Author-X-Name-Last: Webb
Author-Name: Caroline Chaffer
Author-X-Name-First: Caroline
Author-X-Name-Last: Chaffer
Title: The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees
Abstract: 
 Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development are exploited in accounting degrees. The results are compared with opportunities for generic skills development in degrees from other discipline areas, formal work-based training and the training undertaken when studying for professional examinations. The results of the questionnaire-based survey suggest that there is scope for improvement in the extent to which universities exploit opportunities for the development of generic skills. However, across most skill areas trainees’ perceptions of opportunities for the development of generic skills in UK accounting degrees are comparable to those offered in other discipline areas and compare favourably to those offered in both professional training and formal work-based training. The results indicate that the development of oral communication skills, the ability to take a comprehensive and global vision of an organisation, resilience and ethical awareness could be improved.
Journal: Accounting Education
Pages: 349-367
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1191274
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1191274
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:349-367




Template-Type: ReDIF-Article 1.0
Author-Name: Roberto Aprile
Author-X-Name-First: Roberto
Author-X-Name-Last: Aprile
Author-Name: Mario Nicoliello
Author-X-Name-First: Mario
Author-X-Name-Last: Nicoliello
Title: 
: a missing connection between the theory and academic syllabi
Abstract: 
 The paper is focused on an interesting aspect of accounting education: based on the analysis of the syllabi of Economia Aziendale (EA) from all 65 Italian universities teaching economics or business administration, strong inconsistencies emerge among themselves and between syllabi and theory. The choice of the analysed subject is very relevant in Italian universities of Economics and Business Administration, since it represents a fundamental subject of the curricula and deeply impacts on financial accounting. EA is strongly related to the specific Italian approach to financial accounting compared with many other countries, and in particular with the ‘Anglo-Saxon’ and International Financial Reporting Standard system. Our findings are the following. First of all, the analysed syllabi are generally not fully consistent with the theory as it was stated at its origin, and how it is still considered today. In particular, the unitary approach of the discipline specifically stated as one of the main characteristics of this science is missing. One of the pillars of EA is, in this way, omitted or deleted. Our paper analyses the reasons of these inconsistencies and finds an important connection with these three elements: the career needs, the working constraints and the legal system of rules.
Journal: Accounting Education
Pages: 414-435
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1193392
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1193392
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Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:414-435




Template-Type: ReDIF-Article 1.0
Author-Name: Greg Stoner
Author-X-Name-First: Greg
Author-X-Name-Last: Stoner
Author-Name: Themin Suwardy
Author-X-Name-First: Themin
Author-X-Name-Last: Suwardy
Title: Thoughts from the IAAER’s 12th World Congress of Accounting Educators and Researchers
Journal: Accounting Education
Pages: 287-290
Issue: 4
Volume: 25
Year: 2016
Month: 7
X-DOI: 10.1080/09639284.2016.1196008
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1196008
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:287-290




Template-Type: ReDIF-Article 1.0
Author-Name: Paul K. Wells
Author-X-Name-First: Paul K.
Author-X-Name-Last: Wells
Title: How does contact with accountants influence perceptions of accounting?
Abstract: 
 This paper seeks to redress a gap in research regarding the effect of contact with accountants (stereotype targets) on the perceptions people have of accounting. Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants influences these perceptions. The results reveal that while the perceptions do differ between participant groups, contact with accountants creates little awareness of the diverse range of duties performed by accountants. These findings confirm the claims by social psychologists that while contact might assist in changing perceptions, the change will not necessarily have the intended effect. These findings have implications for how accountants, their professional associations and educators represent the image of accounting to their clients, the public and their students.
Journal: Accounting Education
Pages: 127-148
Issue: 2
Volume: 28
Year: 2019
Month: 3
X-DOI: 10.1080/09639284.2017.1381033
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1381033
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File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:127-148




Template-Type: ReDIF-Article 1.0
Author-Name: Belete J. Bobe
Author-X-Name-First: Belete J.
Author-X-Name-Last: Bobe
Author-Name: Barry J. Cooper
Author-X-Name-First: Barry J.
Author-X-Name-Last: Cooper
Title: The effect of language proficiency on approaches to learning and satisfaction of undergraduate accounting students
Abstract: 
 Employing the approaches to learning theoretical framework, this study examines the effects of language proficiency on overall student satisfaction with a unit of study mediated by approaches to learning accounting. Survey data was gathered from undergraduate second year accounting students from an Australian and an Ethiopian universities using the Biggs, Kember, and Leung [(2001). The revised two-factor study process questionnaire: R-SPQ-2F. British Journal of Educational Psychology, 71(1), 133–149] Revised Two-Factor Study Process Questionnaire. Language proficiency of the students was measured using English language background as a proxy. The results confirm previous studies that students who have relatively high (low) English language proficiency are likely to adopt a deep (surface) approach to learning compared to their counterparts; and also that high (low) language proficiency is associated with more (less) overall satisfaction with a unit of study. In some cases, a surface approach might be linked to greater student satisfaction when the level of the language proficiency is low although this is not a desirable outcome.
Journal: Accounting Education
Pages: 149-171
Issue: 2
Volume: 28
Year: 2019
Month: 3
X-DOI: 10.1080/09639284.2017.1396481
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1396481
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Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:149-171




Template-Type: ReDIF-Article 1.0
Author-Name: Frances Miley
Author-X-Name-First: Frances
Author-X-Name-Last: Miley
Author-Name: Andrew Read
Author-X-Name-First: Andrew
Author-X-Name-Last: Read
Title: Pragmatic postmodernism and engagement through the culture of continuous creativity
Abstract: 
 In order to engage students who have difficulty with the dominant world-view presented by accounting, or who have negative views of accounting, a different approach to teaching is required. We developed the concept of pragmatic postmodernism in the teaching of accounting to merge a postmodern teaching philosophy with the constraints and realities of teaching accounting. It represents an attempt to synthesise the individual learning needs of contemporary students who have difficulty accepting the dominant world-view of accounting with the constraints inherent in the resourcing, architecture and systems surrounding the teaching of accounting. The purpose of this research is to describe the thinking behind a pragmatic postmodern approach to the teaching of accounting. We provide examples of teaching approaches consistent with pragmatic postmodernism, that we have used successfully in our teaching to engage students who might otherwise be disengaged in their learning because of their rejection of the dominant world-view of accounting. In keeping with the philosophical underpinnings of postmodernism, we do not offer a magical panacea but an approach to thinking about teaching that seeks to prioritise the individual learning experience while remaining cognisant of the many constraints on the teaching of accounting.
Journal: Accounting Education
Pages: 172-194
Issue: 2
Volume: 28
Year: 2019
Month: 3
X-DOI: 10.1080/09639284.2018.1471727
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1471727
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Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:172-194




Template-Type: ReDIF-Article 1.0
Author-Name: Jacqueline Christensen
Author-X-Name-First: Jacqueline
Author-X-Name-Last: Christensen
Author-Name: Jennifer L. Harrison
Author-X-Name-First: Jennifer L.
Author-X-Name-Last: Harrison
Author-Name: Janice Hollindale
Author-X-Name-First: Janice
Author-X-Name-Last: Hollindale
Author-Name: Kayleen Wood
Author-X-Name-First: Kayleen
Author-X-Name-Last: Wood
Title: Implementing team-based learning (TBL) in accounting courses
Abstract: 
 Accounting education has been criticised for ill-equipping graduates for professional employment, with calls for accounting students to acquire a broader range of skills. Working in teams is an important employability skill, yet students generally have negative perceptions of group work. This paper describes a different approach to group work, team-based learning (TBL). Students of introductory accounting courses were organised into permanent strategic teams and worked on multiple team activities. We examined their perceptions of TBL as a key pedagogical component of their learning activities. Compared to a control sample, our findings suggest that the TBL experience improved some attitudes, particularly among quantitatively inclined students. After experiencing TBL, students believed their teamwork abilities had improved, particularly those related to cultural diversity. Students generally believed that their ability in performing the roles of task leader, socio-emotional leader, and information provider improved significantly, as did their preferences for performing the two leadership roles.
Journal: Accounting Education
Pages: 195-219
Issue: 2
Volume: 28
Year: 2019
Month: 3
X-DOI: 10.1080/09639284.2018.1535986
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1535986
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Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:195-219




Template-Type: ReDIF-Article 1.0
Author-Name: Steven Dellaportas
Author-X-Name-First: Steven
Author-X-Name-Last: Dellaportas
Title: RMIT accounting educators’ conference: 2016 ‘accounting education what it is, and what it is not’
Journal: Accounting Education
Pages: 119-126
Issue: 2
Volume: 28
Year: 2019
Month: 3
X-DOI: 10.1080/09639284.2019.1584964
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1584964
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Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:119-126




Template-Type: ReDIF-Article 1.0
Author-Name: Brid Murphy
Author-X-Name-First: Brid
Author-X-Name-Last: Murphy
Title: Professional competence and continuing professional development in accounting: professional practice vs. non-practice
Abstract: 
 In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate professional competence. A number of studies have examined practitioner engagement with formal CPD mechanisms and highlighted differing levels of engagement vis-à-vis professional roles. However, the nature of this difference had not been explained. This paper addresses this gap and examines perceptions of professional competence and associated CPD practices. Participants were selected from one professional accounting body, Chartered Accountants Ireland, and a phenomenographic approach was used to obtain and analyse experiential accounts. The findings highlight significant differences between perceptions and practices among participants in professional practice and non-practice roles.
Journal: Accounting Education
Pages: 482-500
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2016.1218780
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1218780
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Template-Type: ReDIF-Article 1.0
Author-Name: Cláudia Teixeira
Author-X-Name-First: Cláudia
Author-X-Name-Last: Teixeira
Author-Name: Delfina Gomes
Author-X-Name-First: Delfina
Author-X-Name-Last: Gomes
Title: Insights into learning profiles and learning outcomes within introductory accounting
Abstract: 
 This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students’ answers to a semi-structured interview about their learning experiences, particularly within introductory accounting. In addition, it examines students’ learning outcomes related to several accounting concepts. The findings suggest a pattern of poor learning outcomes and surface or dissonant learning profiles. This exploratory qualitative study highlights fruitful areas for future qualitative and quantitative research on various aspects of learning and teaching introductory accounting.
Journal: Accounting Education
Pages: 522-552
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2016.1221767
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1221767
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Template-Type: ReDIF-Article 1.0
Author-Name: Rob Jones
Author-X-Name-First: Rob
Author-X-Name-Last: Jones
Title: Enlightenment through engagement? The potential contribution of greater engagement between researchers and practitioners
Abstract: 
 This paper examines the potential contribution of engagement between accounting education researchers and practitioners. Drawing from a case where researchers and practitioners worked together to improve student employability, the paper examines researcher:practitioner engagement from both sides by exploring the potential benefits of participating in a collaborative process. Drawing from the existing literature, the paper notes the implications for accounting education of a perceived gap between accounting research and practice. Next, the paper examines how greater engagement might address this gap and make a contribution to accounting education research. Then, drawing from data accumulated by working with a group of accounting practitioners over a five-year period, the paper reports on the benefits identified by the practitioners of engaging in a collaborative process. Having examined engagement from the perspective of both researchers and practitioners, the paper concludes by discussing the implications of the engagement process for researchers and for future research.
Journal: Accounting Education
Pages: 414-430
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1284002
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1284002
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Template-Type: ReDIF-Article 1.0
Author-Name: Caroline Chaffer
Author-X-Name-First: Caroline
Author-X-Name-Last: Chaffer
Author-Name: Jill Webb
Author-X-Name-First: Jill
Author-X-Name-Last: Webb
Title: An evaluation of competency development in accounting trainees
Abstract: 
 Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and interview data to compare trainee perceptions of their level of competency in 16 generic skills and draws on the constructivist theory of learning to examine whether the training opportunities available to them have had an impact on their perception of their own competency. The findings of the study suggest that for the majority of skills, competency deficiencies cannot be attributed solely to deficiencies in training opportunities and in particular to those offered within a degree. The findings suggest that whilst there may be scope to enhance training opportunities for generic skills development, employers should look beyond the perceived deficiencies in higher education if they wish to improve competency.
Journal: Accounting Education
Pages: 431-458
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1286602
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1286602
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Template-Type: ReDIF-Article 1.0
Author-Name: Peter Ellington
Author-X-Name-First: Peter
Author-X-Name-Last: Ellington
Title: The impediments to the change to UK university accounting education, a comparison to the USA pathways commission
Abstract: 
 There is much debate in the literature concerning the changes necessary for university accounting education to meet the needs of the business environment and broader society. In the USA the Pathways Commission has responded by implementing a programme of evaluation and improvement. In the UK there is no formal agenda for change. This paper compares the situation in the UK to that set out in the Pathways Commission. Two research questions are asked. (1) What should be included in a programme of change in the UK? (2) What are the impediments to the change? The questions are answered by reviewing the literature to firstly consolidate the calls for change and secondly to analyse the circumstances affecting UK accounting degrees. The paper calls on the accountancy profession, universities and academics in the UK to embark on a programme of change similar to the USA to agree a core curriculum, an appropriate academic resourcing strategy and a revised pedagogy. It argues that for significant and lasting change to emerge impediments in three areas need to be addressed. (1) The interface between professional accountancy bodies (PABs) and university academics. (2) The impact of institutional policies on accounting degrees. (3) The identity of UK university accounting academics.
Journal: Accounting Education
Pages: 576-598
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1326154
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1326154
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Template-Type: ReDIF-Article 1.0
Author-Name: Ismail Adelopo
Author-X-Name-First: Ismail
Author-X-Name-Last: Adelopo
Author-Name: Joseph Asante
Author-X-Name-First: Joseph
Author-X-Name-Last: Asante
Author-Name: Eleanor Dart
Author-X-Name-First: Eleanor
Author-X-Name-Last: Dart
Author-Name: Ibrahim Rufai
Author-X-Name-First: Ibrahim
Author-X-Name-Last: Rufai
Title: Learning groups: the effects of group diversity on the quality of group reflection
Abstract: 
 This study explores the quality of reflection, and how group diversity affects group reflection by final-year accounting and finance undergraduates using Mezirow’s [(1991). Transformative dimensions of adult learning. San Francisco, CA: Jossey-Bass] reflection model. Group work and reflective writing are now common assessment features in UK higher education. They affect students’ perception of their learning experience ([Ledwith, S., &amp; Seymour, D. (2001). Home and away: Preparing students for multicultural management. The International Journal of Human Resource Management, 12(8), 1292–1312]; [Chirema, K. D. (2007). The use of reflective journals in the promotion of reflection and learning in post-registration nursing students. Nurse Education Today, 27(3), 192–202]) and enhance the acquisition of transferable skills by students. Using content analysis and independent t-test, this study reports the prevalence of process and content reflection, but limited instances of premise reflection. Gender composition seems to matter for group outcome. Group nationality diversity and whether a group has more placement (Placement is a mode of undertaking degree programme in the UK where a student voluntarily undertakes a yearlong industry work experience as part of the programme, sandwiched between the second and final year of the degree.) students do not seem to affect the quality of group reflection for the students in the sample. The study includes policy implications for the continued use of learning groups and reflection in assessments in higher education.
Journal: Accounting Education
Pages: 553-575
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1327360
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1327360
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Template-Type: ReDIF-Article 1.0
Author-Name: Peter Ellington
Author-X-Name-First: Peter
Author-X-Name-Last: Ellington
Author-Name: Amanda Williams
Author-X-Name-First: Amanda
Author-X-Name-Last: Williams
Title: Accounting academics’ perceptions of the effect of accreditation on UK accounting degrees
Abstract: 
 Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are accredited with two or more PABs. By interviewing 18 accounting academics from a cross section of UK universities, this study verifies the factual information and confirms views expressed in the literature regarding the constraining nature of accreditation on UK accounting degrees. The interviewees confirmed that accreditation is seen as essential for student recruitment to degree programmes and that it leads to degree programmes imitating professional syllabi and examinations, resulting in technical content and didactic methods, which in turns crowds out broader educational activity. While providing a consistent structure and approach to university accounting education in the UK, the consensus view is that accreditation constrains degree programmes leading to a missed opportunity to provide a wider liberal education. It is also found that the legitimacy of awarding exemptions to students with less than good honours should be questioned.
Journal: Accounting Education
Pages: 501-521
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1361845
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361845
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Template-Type: ReDIF-Article 1.0
Author-Name: Douglas Howcroft
Author-X-Name-First: Douglas
Author-X-Name-Last: Howcroft
Title: Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap
Abstract: 
 This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores ‘expectation gaps’ by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different expectations with regard to the important vocational skills for graduates. The research aim is to generate a greater understanding of the factors that create identified expectation gaps between the above stakeholders and to explore the implications of any gaps. The research was conducted by interviewing stakeholders and a survey of university accounting educators in UK and Ireland business schools. Expectation gaps between the stakeholders were identified. These expectation gaps appear to exist owing to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of higher education in society and the role of university accounting educators in supplying graduate trainee accountants for the management accountancy profession.
Journal: Accounting Education
Pages: 459-481
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1361846
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361846
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Handle: RePEc:taf:accted:v:26:y:2017:i:5-6:p:459-481




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott
Author-X-Name-First: Pru
Author-X-Name-Last: Marriott
Title: Accounting education – dedicated edition
Journal: Accounting Education
Pages: 411-413
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1374324
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1374324
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Handle: RePEc:taf:accted:v:26:y:2017:i:5-6:p:411-413




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Editorial Board
Journal: Accounting Education
Pages: ebi-ebi
Issue: 5-6
Volume: 26
Year: 2017
Month: 11
X-DOI: 10.1080/09639284.2017.1381298
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1381298
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Template-Type: ReDIF-Article 1.0
Author-Name: Jean Lin Seow
Author-X-Name-First: Jean Lin
Author-X-Name-Last: Seow
Author-Name: Premila Gowri Shankar
Author-X-Name-First: Premila
Author-X-Name-Last: Gowri Shankar
Title: Effects of team-skills guidance on accounting students with lone wolf tendencies
Abstract: 
 We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work and are also less comfortable with peer evaluation systems. In terms of team-skills guidance, we find that students who are exposed to this are more aware of shortcomings in their teams and are more concerned about there being collusion in peer evaluation ratings. In terms of interaction effects, we find that the team-skills guidance explored in our study results in students with greater lone wolf tendencies perceiving one positive benefit from engaging in team work: they find working on the project to be easier than students not exposed to this team-skills guidance. Students with greater lone wolf tendencies who undergo team-skills guidance are also more concerned that friendship and popularity may distort the reliability of peer evaluation. Among students with lesser lone wolf tendencies, we find that team-skills guidance results in the perception of fewer benefits from engaging in team work on a number of dimensions when compared to students not exposed to team-skills guidance.
Journal: Accounting Education
Pages: 309-332
Issue: 3
Volume: 27
Year: 2018
Month: 5
X-DOI: 10.1080/09639284.2018.1476892
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1476892
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Handle: RePEc:taf:accted:v:27:y:2018:i:3:p:309-332




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret Healy
Author-X-Name-First: Margaret
Author-X-Name-Last: Healy
Author-Name: John Doran
Author-X-Name-First: John
Author-X-Name-Last: Doran
Author-Name: Maeve McCutcheon
Author-X-Name-First: Maeve
Author-X-Name-Last: McCutcheon
Title: Cooperative learning outcomes from cumulative experiences of group work: differences in student perceptions
Abstract: 
 Studies of cooperative learning have focused largely on specific interventions within individual modules. The aim of this paper is to examine the student perceptions of their cumulative experiences at the end of a four-year undergraduate programme, during which cooperative learning work was implemented in a piecemeal manner, and explore how gender and academic ability impact on those experiences. Data was collected using a survey methodology. Students emphasised the process of cooperative learning, including peer learning and social support, rather than the deliverable outputs of group work. Both male and female students reported difficulties, such as dysfunctional interpersonal relationships and organisational challenges; however, these appear to have had a stronger impact on female students. Academic ability influenced the type of benefit students perceived as gained, with higher academic ability students emphasising social aspects and leadership skills. The results suggest that repeated exposure to cooperative learning had benefits, in terms of social benefits, peer learning and transferable skills, even where the manner of its implementation did not conform to the ideal framework for cooperative learning.
Journal: Accounting Education
Pages: 286-308
Issue: 3
Volume: 27
Year: 2018
Month: 5
X-DOI: 10.1080/09639284.2018.1476893
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1476893
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Handle: RePEc:taf:accted:v:27:y:2018:i:3:p:286-308




Template-Type: ReDIF-Article 1.0
Author-Name: Bhavani Sridharan
Author-X-Name-First: Bhavani
Author-X-Name-Last: Sridharan
Author-Name: Mohammad Badrul Muttakin
Author-X-Name-First: Mohammad Badrul
Author-X-Name-Last: Muttakin
Author-Name: Dessalegn Getie Mihret
Author-X-Name-First: Dessalegn Getie
Author-X-Name-Last: Mihret
Title: Students’ perceptions of peer assessment effectiveness: an explorative study
Abstract: 
 Despite increasing demands by stakeholders to instil teamwork skills in accounting graduates, the assessment practices associated with teamwork in the accounting curricula are not yet well developed. This study examined the association between students’ perceptions of peer assessment attributes (i.e. anonymity, question relevance and mark allocation) and the perceived effectiveness of peer assessment in preventing free riding, reducing conflict, improving communication and enhancing the quality of contributions to teamwork. A peer assessment approach was trialled at a master's accounting course at an Australian university and data were collected via a survey of students’ perceptions of their experiences. Quantitative and qualitative data were gathered to address the research objectives. The results suggested that students who found the mark allocation appropriate, also found that the peer evaluation system had a positive effect in reducing free riding, improving communication within the team and enhancing the quality of contribution of the team members. Students who highly valued the anonymity in peer assessment, also found that peer assessment reduced free riding among team members. Students’ qualitative comments suggested that additional mechanisms are needed in peer assessment, including formative feedback from peers and having teaching staff moderate the marks for summative assessment purposes.
Journal: Accounting Education
Pages: 259-285
Issue: 3
Volume: 27
Year: 2018
Month: 5
X-DOI: 10.1080/09639284.2018.1476894
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1476894
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Handle: RePEc:taf:accted:v:27:y:2018:i:3:p:259-285




Template-Type: ReDIF-Article 1.0
Author-Name: Rafael Bautista-Mesa
Author-X-Name-First: Rafael
Author-X-Name-Last: Bautista-Mesa
Author-Name: Horacio Molina Sánchez
Author-X-Name-First: Horacio
Author-X-Name-Last: Molina Sánchez
Author-Name: Jesús Nicolás Ramírez Sobrino
Author-X-Name-First: Jesús Nicolás
Author-X-Name-Last: Ramírez Sobrino
Title: Audit workplace simulations as a methodology to increase undergraduates’ awareness of competences
Abstract: 
 This paper describes an audit workplace simulation and investigates its effects on students’ perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First, we explore how some key competences are initially appreciated by first-year students. Second, our research empirically assesses how the simulation modifies students’ awareness of those competences. Results of the pretest reveal that senior students’ awareness on key competences is higher than of first-undergraduate students. In particular, communication skills are initially not considered as relevant by the first-year students. Results of the posttest reveal that our intervention significantly improves first-undergraduates’ awareness of technical accounting knowledge and communication skills.
Journal: Accounting Education
Pages: 234-258
Issue: 3
Volume: 27
Year: 2018
Month: 5
X-DOI: 10.1080/09639284.2018.1476895
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1476895
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Handle: RePEc:taf:accted:v:27:y:2018:i:3:p:234-258




Template-Type: ReDIF-Article 1.0
Author-Name: Evelien Opdecam
Author-X-Name-First: Evelien
Author-X-Name-Last: Opdecam
Author-Name: Patricia Everaert
Author-X-Name-First: Patricia
Author-X-Name-Last: Everaert
Title: Seven disagreements about cooperative learning
Abstract: 
 Accounting education faces significant challenges in many countries as it seeks to meet the demand of the profession in the twenty-first century. One of those requirements is that young professionals have teamwork skills. Therefore, many universities include group work activities in their curriculum. In the daily experience, however, students and instructors sometimes hold negative feelings about cooperative learning. Therefore, this article addresses seven disagreements on cooperative learning, frequently mentioned by students and instructors. In particular, (1) group work is only invented to reduce grading time; (2) putting students into a group turns them automatically into a team; (3) teamwork certainly has a positive effect on student satisfaction; (4) free riding, social loafing, or a reduction in effort are simply inevitable; (5) peer assessment solves all problems; (6) guiding teamwork is a piece of cake; and (7) teamwork reduces the individual student’s workload. The paper gives a voice to these issues and provides suggestions for improvement in relation to any or all aspects of cooperative learning in accounting education. A theoretical framework of cooperative learning is presented and ideas to overcome many (or all of the) problems on group work are provided.
Journal: Accounting Education
Pages: 223-233
Issue: 3
Volume: 27
Year: 2018
Month: 5
X-DOI: 10.1080/09639284.2018.1477056
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1477056
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Handle: RePEc:taf:accted:v:27:y:2018:i:3:p:223-233




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Fortin
Author-X-Name-First: Anne
Author-X-Name-Last: Fortin
Author-Name: Louise Sauvé
Author-X-Name-First: Louise
Author-X-Name-Last: Sauvé
Author-Name: Chantal Viger
Author-X-Name-First: Chantal
Author-X-Name-Last: Viger
Author-Name: France Landry
Author-X-Name-First: France
Author-X-Name-Last: Landry
Title: Nontraditional student withdrawal from undergraduate accounting programmes: a holistic perspective
Abstract: 
 A collaborative project of several Quebec universities, this study investigates nontraditional student withdrawal from undergraduate accounting programmes. A nontraditional student is older than 24, or is a commuter or a part-time student, or combines some of these characteristics. Univariate and multivariate analyses of student dropout factors were performed. A logistic regression for full-time students indicates several significant determinants of student withdrawal: returning to school after working for some time, enrolment in a non-first choice programme, dissatisfaction with programme choice and courses, and low grade point average (GPA). For part-time students, low GPA is the main explanatory factor for student withdrawal. Other factors appear to be instrumental in withdrawal decisions, such as management of external resources (time and family responsibilities) for women. The results suggest that students would benefit from university support services to acquire learning strategies that improve perseverance. Lastly, in-class learning activities that help bolster grades could decrease student withdrawal rates.
Journal: Accounting Education
Pages: 437-478
Issue: 5
Volume: 25
Year: 2016
Month: 9
X-DOI: 10.1080/09639284.2016.1193034
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1193034
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Handle: RePEc:taf:accted:v:25:y:2016:i:5:p:437-478




Template-Type: ReDIF-Article 1.0
Author-Name: Alena Golyagina
Author-X-Name-First: Alena
Author-X-Name-Last: Golyagina
Author-Name: Danielius Valuckas
Author-X-Name-First: Danielius
Author-X-Name-Last: Valuckas
Title: Representation of knowledge on some management accounting techniques in textbooks
Abstract: 
 This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique’s claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their discussion of techniques are essentially representing the consulting genre, characterized by its technical interest of knowledge and a prescriptive style of argumentation. Textbooks are found to be unrepresentative of the critical genre, concerned with emancipatory interest of knowledge and an increased awareness of ideologies predominant in current accounting practices. This study suggests that popular management accounting texts lack the representation of the basic genre oriented towards practical and theoretical interests of knowledge and an argumentation that possesses scientific rigour. If accounting educators have the ambition to offer broader perspectives on accounting in their teachings, they should be more considerate in their selection of textbooks.
Journal: Accounting Education
Pages: 479-501
Issue: 5
Volume: 25
Year: 2016
Month: 9
X-DOI: 10.1080/09639284.2016.1211942
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1211942
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Handle: RePEc:taf:accted:v:25:y:2016:i:5:p:479-501




Template-Type: ReDIF-Article 1.0
Author-Name: Lynn Gambin
Author-X-Name-First: Lynn
Author-X-Name-Last: Gambin
Author-Name: Terence Hogarth
Author-X-Name-First: Terence
Author-X-Name-Last: Hogarth
Title: Counting the cost, reconciling the benefits: understanding employer investment in Higher Apprenticeships in accounting
Abstract: 
 Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country’s need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper, the example of accountancy training illustrates that Higher Apprenticeships are typically introduced into a crowded qualification landscape where they likely replace or subsume existing vocational qualifications. Based on employer case studies, the paper explores the factors employers consider when deciding to invest in this form of training and finds that the net costs of training are central. Higher Apprenticeships often simply substitute for other previously used modes of accountancy training, providing the same core qualification but there are some added benefits of the Apprenticeship including widening the employers’ recruitment pool for accounting technicians. As Apprenticeship reforms evolve, it will be down to the value employers place on this route compared to standalone qualification to the same level, which will determine the viability of Higher Apprenticeships in the accounting space.
Journal: Accounting Education
Pages: 502-518
Issue: 5
Volume: 25
Year: 2016
Month: 9
X-DOI: 10.1080/09639284.2016.1218779
File-URL: http://hdl.handle.net/10.1080/09639284.2016.1218779
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Handle: RePEc:taf:accted:v:25:y:2016:i:5:p:502-518




Template-Type: ReDIF-Article 1.0
Author-Name: Jing Wang
Author-X-Name-First: Jing
Author-X-Name-Last: Wang
Author-Name: Vangelis Tsiligiris
Author-X-Name-First: Vangelis
Author-X-Name-Last: Tsiligiris
Author-Name: Robert Hartley
Author-X-Name-First: Robert
Author-X-Name-Last: Hartley
Title: Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education
Abstract: 
 This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.
Journal: Accounting Education
Pages: 221-238
Issue: 3
Volume: 28
Year: 2019
Month: 5
X-DOI: 10.1080/09639284.2018.1516151
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1516151
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Handle: RePEc:taf:accted:v:28:y:2019:i:3:p:221-238




Template-Type: ReDIF-Article 1.0
Author-Name: Evelien Opdecam
Author-X-Name-First: Evelien
Author-X-Name-Last: Opdecam
Author-Name: Patricia Everaert
Author-X-Name-First: Patricia
Author-X-Name-Last: Everaert
Title: Choice-based learning: lecture-based or team learning?
Abstract: 
 This study investigates choice-based learning as a choice between lecture-based or team learning in a large class at a large university in a European country. The study was designed as a between-subjects quasi-experiment where students were allocated their preferred learning approach. Data were collected for eight consecutive years (2008–2016). Based on quantitative and qualitative data, this study investigates the effect of choice-based learning on choice satisfaction, student selection and on student learning outcomes. The results show that team learning has a positive effect on learning outcomes. If students are faced with the choice, the majority select lecture-based learning. Additionally, both student groups are satisfied with their selected learning paths but selected them for specific reasons. Finally, choice-based learning provides job satisfaction for the instructors of both learning paths. These results can re-energize the ongoing discussion on why and how to engage students in learning activities.
Journal: Accounting Education
Pages: 239-273
Issue: 3
Volume: 28
Year: 2019
Month: 5
X-DOI: 10.1080/09639284.2019.1570857
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1570857
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:3:p:239-273




Template-Type: ReDIF-Article 1.0
Author-Name: Gordon Boyce
Author-X-Name-First: Gordon
Author-X-Name-Last: Boyce
Author-Name: Venkateshwaran Narayanan
Author-X-Name-First: Venkateshwaran
Author-X-Name-Last: Narayanan
Author-Name: Susan Greer
Author-X-Name-First: Susan
Author-X-Name-Last: Greer
Author-Name: Bill Blair
Author-X-Name-First: Bill
Author-X-Name-Last: Blair
Title: Taking the pulse of accounting education reform: liberal education, sociological perspectives, and exploring ways forward
Abstract: 
 This paper examines the ‘state of play’ with regard to accounting education reform, which has been advocated for decades but is notable for having failed to produce significant change.  We build on prior calls to ‘liberalise’ accounting education, recommending a move to a more relevant curriculum that considers accounting in its social context. Based on an analysis of the accounting curriculum in 31 Australian and 8 New Zealand universities, we find that, despite widespread and continuing calls for a broader educational approach, there are very few examples of systemic curricular-wide change to the traditional technical and vocational focus of accounting education.  As a way forward, a sociologically-informed accounting curriculum is proposed to overcome the widely-recognised limitations of current approaches and the apparent failure of efforts to liberalise the curriculum.  We argue that our approach would facilitate the broadening of the curriculum, and the development of better-educated, well-rounded, and socially-aware graduates.
Journal: Accounting Education
Pages: 274-303
Issue: 3
Volume: 28
Year: 2019
Month: 5
X-DOI: 10.1080/09639284.2019.1586552
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1586552
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:3:p:274-303




Template-Type: ReDIF-Article 1.0
Author-Name: Shonagh Douglas
Author-X-Name-First: Shonagh
Author-X-Name-Last: Douglas
Author-Name: Elizabeth Gammie
Author-X-Name-First: Elizabeth
Author-X-Name-Last: Gammie
Title: An investigation into the development of non-technical skills by undergraduate accounting programmes
Abstract: 
 Non-technical skills are essential for today’s professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting degrees who they perceive have better developed these skills. The research aims to further the debate on non-technical skill development of accounting graduates, interpreted through a lens of institutional theory. Data was collected via a questionnaire to Big 4 ICAS trainees and subsequent interviews with Scottish academics. Pressure, driven normatively by accreditation, for high-levels of technical content was found to result in accountancy degree providers requiring to make prioritisation decisions regarding the development of non-technical skills. Accountancy degree providers appeared to prioritise interpersonal and communication skills at the detriment of intellectual skills. Un-actioned, this could threaten the institutional legitimacy of accountancy degrees.
Journal: Accounting Education
Pages: 304-332
Issue: 3
Volume: 28
Year: 2019
Month: 5
X-DOI: 10.1080/09639284.2019.1605532
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1605532
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:3:p:304-332




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Stanley
Author-X-Name-First: Trevor
Author-X-Name-Last: Stanley
Author-Name: Jia Xu
Author-X-Name-First: Jia
Author-X-Name-Last: Xu
Title: Work-Integrated Learning in accountancy at Australian universities &#x2013; forms, future role and challenges
Abstract: 
 This exploratory study seeks to obtain the views of strategic decision-makers surrounding the implementation of Work-Integrated Learning (WIL) Accountancy programs in Australian universities. Using an online questionnaire with mainly open-ended questions, the results showed most respondents perceived WIL programs as important and should be offered and assessed. Work placements and internships were the prominent forms of WIL; and WIL programs were of varying length but typically long, elective, unpaid, in the middle and/or end of the course/degree, assessed, with students awarded grades and credit points. The most challenging issues identified were the difficulty of finding placements and the resourcing implications. The contributions of the study relate to highlighting the various models of accountancy WIL actually implemented and providing empirical evidence on the challenges faced. Since WIL is perceived as important for the future and should be included in degree courses, the proposed future research could help overcome these challenges.
Journal: Accounting Education
Pages: 1-24
Issue: 1
Volume: 28
Year: 2019
Month: 1
X-DOI: 10.1080/09639284.2018.1454333
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1454333
File-Format: text/html
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Handle: RePEc:taf:accted:v:28:y:2019:i:1:p:1-24




Template-Type: ReDIF-Article 1.0
Author-Name: Amy F. Holmes
Author-X-Name-First: Amy F.
Author-X-Name-Last: Holmes
Author-Name: Shage Zhang
Author-X-Name-First: Shage
Author-X-Name-Last: Zhang
Author-Name: Benjamin Harris
Author-X-Name-First: Benjamin
Author-X-Name-Last: Harris
Title: An analysis of teaching strategies designed to improve written communication skills
Abstract: 
 Accounting instructors can embed effective writing into the curriculum, but how much instruction is enough to make a significant improvement in students&#x2019; written products? In this quasi-experimental study, we compare the effect of three levels of minimal instructional intervention: all students in the study received a rubric outlining the evaluation criteria and graded feedback on the use of effective business writing (low instruction level); for the medium instruction level, students also received handouts on effective written communication; the high instruction level students received classroom instruction in addition to the handouts, rubric, and feedback. We find that all students show significant improvement in written communication skills in the areas of organization, development, and expression. Students who received the high instruction level show the most improvement. Providing students with the scoring rubric and grading for effective business writing is beneficial to student self-awareness and encourages students to significantly improve their written products.
Journal: Accounting Education
Pages: 25-48
Issue: 1
Volume: 28
Year: 2019
Month: 1
X-DOI: 10.1080/09639284.2018.1477055
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1477055
File-Format: text/html
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Handle: RePEc:taf:accted:v:28:y:2019:i:1:p:25-48




Template-Type: ReDIF-Article 1.0
Author-Name: Janet Morrill
Author-X-Name-First: Janet
Author-X-Name-Last: Morrill
Title: Designing a bridge program for internationally educated accountants in an era of resource constraints
Abstract: 
 Internationally educated professionals (IEPs) encounter significant barriers to entry to their professions upon immigrating. Obtaining education in the new country is an effective means of improving their positions. While universities emphasize the need to attract and serve adult learners and a more diverse clientele, the specific needs of immigrants are rarely reflected in institutional policies. I discuss our pilot program for internationally educated accountants (IEAs), its elements, and best practices. Our program was very successful, but may be beyond the reach of many universities due to financial or personnel constraints. I therefore include a cost/benefit framework to analyze each program feature. With this information, institutions may be able to partially implement a program, maximizing the benefit given their resources. Furthermore, some of the program elements could also be useful for international students, domestic students who will work alongside international colleagues, or domestic students who will work internationally themselves.
Journal: Accounting Education
Pages: 49-68
Issue: 1
Volume: 28
Year: 2019
Month: 1
X-DOI: 10.1080/09639284.2018.1490914
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1490914
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:1:p:49-68




Template-Type: ReDIF-Article 1.0
Author-Name: Akrum Helfaya
Author-X-Name-First: Akrum
Author-X-Name-Last: Helfaya
Title: Assessing the use of computer-based assessment-feedback in teaching digital accountants
Abstract: 
 Both assessment and feedback have a vital impact on students&#x2019; learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action research methodology was employed to explore students&#x2019; view of utilising CBA and/or CBF in teaching and learning practice. A survey was administered to 537 undergraduate students in the Management School of a British university to collect data about their perceptions of using CBA and CBF to assess their progress. Findings from students&#x2019; survey show that students are generally appreciated the use of and benefits of CBA and/or CBF in teaching accounting modules. Findings also reveal that many participants valued working online compared to paper-and-pencil assessment and they also appreciated the timely and constructive feedback-feedforward they received. Information technology (IT), therefore, can provide an innovative type of assessment and feedback that students&#x2019; desire in an effective manner.
Journal: Accounting Education
Pages: 69-99
Issue: 1
Volume: 28
Year: 2019
Month: 1
X-DOI: 10.1080/09639284.2018.1501716
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1501716
File-Format: text/html
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Handle: RePEc:taf:accted:v:28:y:2019:i:1:p:69-99




Template-Type: ReDIF-Article 1.0
Author-Name: Elena Precourt
Author-X-Name-First: Elena
Author-X-Name-Last: Precourt
Author-Name: Maryella Gainor
Author-X-Name-First: Maryella
Author-X-Name-Last: Gainor
Title: Factors affecting classroom participation and how participation leads to a better learning
Abstract: 
 The purpose of this paper is twofold. First, we analyze various course- and student-related factors that affect participation grades within several college accounting classes. The second purpose is to determine whether in-class participation grades have an effect on exam performance in these classes. We find that, unlike in liberal arts and sciences courses, in accounting courses, participation grades for female students do not differ from participation grades for their male counterparts, regardless of class level. Overall, course level and student major have no direct effect on participation grades; however, the accounting majors and students in the lower level courses have better attendance than do non-accounting majors and students in more advanced courses. We observe that class schedule, in particular class duration and semester, affects students&#x2019; participation performance. Lastly, we find that students who participate more in classroom discussions perform 25% better on exams than do those with lower participation grades. This relationship holds for the three elements of participation grading: frequency of participation, consistency of participation, and attendance.
Journal: Accounting Education
Pages: 100-118
Issue: 1
Volume: 28
Year: 2019
Month: 1
X-DOI: 10.1080/09639284.2018.1505530
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1505530
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:1:p:100-118




Template-Type: ReDIF-Article 1.0
Author-Name: Khaldoon Al-Htaybat
Author-X-Name-First: Khaldoon
Author-X-Name-Last: Al-Htaybat
Author-Name: Larissa von Alberti-Alhtaybat
Author-X-Name-First: Larissa
Author-X-Name-Last: von Alberti-Alhtaybat
Author-Name: Zaidoon Alhatabat
Author-X-Name-First: Zaidoon
Author-X-Name-Last: Alhatabat
Title: Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum
Abstract: 
 The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.
Journal: Accounting Education
Pages: 333-357
Issue: 4
Volume: 27
Year: 2018
Month: 7
X-DOI: 10.1080/09639284.2018.1437758
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1437758
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:333-357




Template-Type: ReDIF-Article 1.0
Author-Name: Ivo De Loo
Author-X-Name-First: Ivo De
Author-X-Name-Last: Loo
Author-Name: Jan Bots
Author-X-Name-First: Jan
Author-X-Name-Last: Bots
Title: The life of an accounting information systems research course
Abstract: 
 This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.
Journal: Accounting Education
Pages: 358-382
Issue: 4
Volume: 27
Year: 2018
Month: 7
X-DOI: 10.1080/09639284.2018.1471726
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1471726
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:358-382




Template-Type: ReDIF-Article 1.0
Author-Name: Ross Taplin
Author-X-Name-First: Ross
Author-X-Name-Last: Taplin
Author-Name: Abhijeet Singh
Author-X-Name-First: Abhijeet
Author-X-Name-Last: Singh
Author-Name: Rosemary Kerr
Author-X-Name-First: Rosemary
Author-X-Name-Last: Kerr
Author-Name: Alina Lee
Author-X-Name-First: Alina
Author-X-Name-Last: Lee
Title: The use of short role-plays for an ethics intervention in university auditing courses
Abstract: 
 This paper reports how short 10-minute role-plays can be used as an effective tool for ethics education within university auditing classes. A mixed method approach elicited student perceptions of role-plays in developing ethical awareness. While many students self-reported difficulty in recognising and dealing with the ethical dilemmas appropriately, most agreed role-plays helped them to prepare for dealing with these issues in the workplace. This was especially the case for students with English as an additional language. Students reported the role-play ethical dilemmas raised their awareness of the need to protect their professional independence. Students commented that they had a better understanding of the importance of the professional code of conduct and the code of ethics. Role-plays are a simple experiential learning approach that helps students to recognise ethical dilemmas, explore strategies to deal with such dilemmas in a safe environment, and practice listening and questioning skills to obtain information. Short role-plays can offer critical thinking opportunities that are more relevant to the student’s personal experience than case studies of historical ethical breaches.
Journal: Accounting Education
Pages: 383-402
Issue: 4
Volume: 27
Year: 2018
Month: 7
X-DOI: 10.1080/09639284.2018.1475244
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1475244
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:383-402




Template-Type: ReDIF-Article 1.0
Author-Name: Lin Mei Tan
Author-X-Name-First: Lin Mei
Author-X-Name-Last: Tan
Author-Name: Fawzi Laswad
Author-X-Name-First: Fawzi
Author-X-Name-Last: Laswad
Title: Professional skills required of accountants: what do job advertisements tell us?
Abstract: 
 This study examines the employability skills of accountants cited in job advertisements in Australia and New Zealand, as they indicate the skills that are most valued by employers. The results indicate interpersonal and personal are the most frequently requested skills. Of the 31 identified skills, the most sought-after skills included the ability to collaborate with colleagues, present, discuss and defend views, and having a positive attitude. Overall, a team player with a positive attitude and good communication skills appeared to be the most valued behavioural skill as perceived by employers. This reflects the changing work of accountants, from being ‘backroom number crunchers’ to engaged business professionals. Although the results indicate some differences in skills requested across the five accounting occupational subgroups, interpersonal and personal skills again stood out as the most frequently cited skills. The results indicate the importance of incorporating such skills development in the accounting curriculum.
Journal: Accounting Education
Pages: 403-432
Issue: 4
Volume: 27
Year: 2018
Month: 7
X-DOI: 10.1080/09639284.2018.1490189
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1490189
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:403-432




Template-Type: ReDIF-Article 1.0
Author-Name: Hadal Hammour
Author-X-Name-First: Hadal
Author-X-Name-Last: Hammour
Title: Influence of the attitudes of Emirati students on their choice of accounting as a profession
Abstract: 
 The purpose of this paper is to determine the association between Emirati students’ intentions to major in accounting and their attitudes, their subjective norms, and their perceived behavioral control. The main findings of the study show that the attitudes as well as and the subjective norms of Emirati students towards accounting are significant indicators of intentions to choose the accounting profession for their careers. The study offers valuable insights for practitioners and educators who need to rectify any misconceptions among Emirati students about accounting by clarifying and promoting the actual outcomes and opportunities offered by this profession.
Journal: Accounting Education
Pages: 433-451
Issue: 4
Volume: 27
Year: 2018
Month: 7
X-DOI: 10.1080/09639284.2018.1490913
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1490913
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:27:y:2018:i:4:p:433-451




Template-Type: ReDIF-Article 1.0
Author-Name: Belinda Williams
Author-X-Name-First: Belinda
Author-X-Name-Last: Williams
Author-Name: Claire Horner
Author-X-Name-First: Claire
Author-X-Name-Last: Horner
Author-Name: Stephen Allen
Author-X-Name-First: Stephen
Author-X-Name-Last: Allen
Title: Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study
Abstract: 
 With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student’s perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.
Journal: Accounting Education
Pages: 333-352
Issue: 4
Volume: 28
Year: 2019
Month: 7
X-DOI: 10.1080/09639284.2019.1609536
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1609536
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:4:p:333-352




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Fortin
Author-X-Name-First: Anne
Author-X-Name-Last: Fortin
Author-Name: Chantal Viger
Author-X-Name-First: Chantal
Author-X-Name-Last: Viger
Author-Name: Manon Deslandes
Author-X-Name-First: Manon
Author-X-Name-Last: Deslandes
Author-Name: Antonello Callimaci
Author-X-Name-First: Antonello
Author-X-Name-Last: Callimaci
Author-Name: Pierre Desforges
Author-X-Name-First: Pierre
Author-X-Name-Last: Desforges
Title: Accounting students’ choice of blended learning format and its impact on performance and satisfaction
Abstract: 
 Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+ courses. It also assesses the characteristics of students who choose the latter option over F2F+ courses. Students in four advanced accounting subjects were surveyed and their course performance was obtained. Results indicate that the main determinants of students’ decision to register for an Online+ course are retaking the course, increased weekly work hours, and belief that this type of blended course facilitates learning. Results show that students in advanced accounting courses with equivalent content and design perform similarly and have the same level of course satisfaction across course delivery formats, as hypothesized under equivalency theory.
Journal: Accounting Education
Pages: 353-383
Issue: 4
Volume: 28
Year: 2019
Month: 7
X-DOI: 10.1080/09639284.2019.1586553
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1586553
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:4:p:353-383




Template-Type: ReDIF-Article 1.0
Author-Name: K. C. Rakow
Author-X-Name-First: K. C.
Author-X-Name-Last: Rakow
Title: Incorporating financial literacy into the accounting curriculum
Abstract: 
 Financial literacy education, or the lack thereof, has received much attention in recent years. Over the past two decades, we have witnessed the dot com bubble, corporate scandals that stirred the market, and a large recession. Because many individuals turn to accountants for financial advice, it is now more important than ever for professionals to possess a strong foundation in basic financial literacy to better serve their clients. While the responsibility of financial literacy education does not lie with one institution or one individual, multiple efforts have been put in place to provide financial literacy education to the public. The purpose of this paper is to describe how financial literacy education was successfully incorporated into the accounting classroom to provide tomorrow’s professionals with a strong foundation in financial literacy.
Journal: Accounting Education
Pages: 384-400
Issue: 4
Volume: 28
Year: 2019
Month: 7
X-DOI: 10.1080/09639284.2019.1578247
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1578247
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:4:p:384-400




Template-Type: ReDIF-Article 1.0
Author-Name: Ari Santoso
Author-X-Name-First: Ari
Author-X-Name-Last: Santoso
Author-Name: Fitra Roman Cahaya
Author-X-Name-First: Fitra Roman
Author-X-Name-Last: Cahaya
Title: Factors influencing plagiarism by accounting lecturers
Abstract: 
 This study examines the possible factors affecting plagiarism by accounting lecturers in the Special Region of Yogyakarta, a province in Indonesia. 108 completed questionnaires were quantitatively analyzed. The multiple regression analysis reveals that working pressure and unfair competition significantly influence the intention to undertake plagiarism. These results indicate that Fraud Triangle theory partially explains the phenomenon of plagiarism among accounting lecturers. The main implication of this research is that accounting lecturers have overload works in their daily activities so that they do not have enough time to write scientific works professionally. Another implication is the presence of an unfair competition among accounting lecturers so that in order to meet the publication target, plagiarism becomes a way. The important contribution of this paper is the finding regarding the influences of working pressure and unfair competition on plagiarism by accounting lecturers.
Journal: Accounting Education
Pages: 401-425
Issue: 4
Volume: 28
Year: 2019
Month: 7
X-DOI: 10.1080/09639284.2018.1523736
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1523736
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:4:p:401-425




Template-Type: ReDIF-Article 1.0
Author-Name: Berend van der Kolk
Author-X-Name-First: Berend
Author-X-Name-Last: van der Kolk
Title: Ethics matters: the integration of ethical considerations in management accounting textbooks
Abstract: 
 This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take these moral implications into consideration alongside MA's technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks. The findings indicate that these textbooks, particularly the introductory textbooks, marginally integrate ethical considerations. Furthermore, the findings point to the risk of detaching ethical considerations from the discussion of MA's technical aspects, which may weaken the potential of the ethical considerations and turn them into ‘afterthoughts’. Finally, this paper offers practical suggestions for the improvement of the integration of ethical considerations in MA education and concludes with directions for future research.
Journal: Accounting Education
Pages: 426-443
Issue: 4
Volume: 28
Year: 2019
Month: 7
X-DOI: 10.1080/09639284.2018.1543602
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1543602
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:4:p:426-443




Template-Type: ReDIF-Article 1.0
Author-Name: Elmarie Papageorgiou
Author-X-Name-First: Elmarie
Author-X-Name-Last: Papageorgiou
Author-Name: Chris William Callaghan
Author-X-Name-First: Chris William
Author-X-Name-Last: Callaghan
Title: Parental style and gendered student performance in the South African context of accounting studies
Abstract: 
 The purpose of this study was to investigate the potentially gendered influence of experienced parental authority style on individual accounting students’ academic performance at a large South African university. Data were collected from first-year accountancy students and 953 usable responses were analysed using structural equation modelling. Tests of path invariance were also used to test the moderating influence of gender on the relationships between exposure to parenting style and student performance. Exposure to an authoritarian parental style was found to be negatively associated with student performance. Gender was found to moderate the relationship between exposure to authoritative parenting style and student performance. Experience of an authoritarian parental style was found to be associated with a host of variables representing socio-economic disadvantage. On the basis of these results, it was concluded that the influence of legacy parental style effects may be persistent for individuals who enter university for accountancy studies.
Journal: Accounting Education
Pages: 456-478
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2017.1340167
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1340167
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:27:y:2018:i:5:p:456-478




Template-Type: ReDIF-Article 1.0
Author-Name: Bernice Beukes
Author-X-Name-First: Bernice
Author-X-Name-Last: Beukes
Author-Name: Marina Kirstein
Author-X-Name-First: Marina
Author-X-Name-Last: Kirstein
Author-Name: Rolien Kunz
Author-X-Name-First: Rolien
Author-X-Name-Last: Kunz
Author-Name: Lynette Nagel
Author-X-Name-First: Lynette
Author-X-Name-Last: Nagel
Title: Innovators to laggards – how South African students adopted and perceived technologically enhanced learning
Abstract: 
 The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of a technologically enhanced learning (TEL) opportunity. The findings suggest that the South African accounting students’ ICT adoption profiles differ from global profiles as their distribution curve is skewed to the left favouring ICT adoption. Statistically significant differences were noted between gender groups, but no culturally based digital divide emerged. Despite the differences noted, the majority of students, irrespective of ICT adoption profiles, their gender or population groups agreed that the learning value of an online simulation was more beneficial than traditional teaching methods. It can therefore be concluded that TEL opportunities, which add value to students’ learning experience, will be well received by students irrespective of their ICT adoption profiles.
Journal: Accounting Education
Pages: 513-530
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2017.1417875
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1417875
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Template-Type: ReDIF-Article 1.0
Author-Name: Stephen A. Coetzee
Author-X-Name-First: Stephen A.
Author-X-Name-Last: Coetzee
Author-Name: Astrid Schmulian
Author-X-Name-First: Astrid
Author-X-Name-Last: Schmulian
Author-Name: Rholé Coetzee
Author-X-Name-First: Rholé
Author-X-Name-Last: Coetzee
Title: Web conferencing-based tutorials: student perceptions thereof and the effect on academic performance in accounting education
Abstract: 
 This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic performance. Understanding the perceptions of students regarding the effectiveness of using web conferencing is both influential and critical to the success or failure of the integration of web conferencing in accounting education. In general, attendance of web conference-based tutorials was found to positively and statistically significantly impact the students’ academic performance, and the majority of the respondents agreed that regularly attending the web conferences and connecting with instructors improve their academic performance. These findings offer support for the continued use of web conferencing as a beneficial teaching and learning intervention. While this study is limited to a single site, the positive results of this study may encourage other instructors to explore web conferencing tutorials and enable subsequent multiple site investigations.
Journal: Accounting Education
Pages: 531-546
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2017.1417876
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1417876
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Template-Type: ReDIF-Article 1.0
Author-Name: Melanie Cloete
Author-X-Name-First: Melanie
Author-X-Name-Last: Cloete
Title: The impact of an integrated assessment on the critical thinking skills of first-year university students
Abstract: 
 Empirical evidence highlighted the problem of underprepared graduates who lack the critical thinking skills required in the work environment. Institutions of higher learning have been mandated to provide graduates with these critical thinking skills. The purpose of this study was to investigate whether the integrated assessment conducted with first-year university students has enhanced the critical thinking skills of these students. This study employed a quantitative strategy and it was longitudinal in nature. The target population consisted of two groups: an experimental group and a control group. All five categories of the Watson-Glaser Critical Thinking Appraisal UK edition were administered to both groups in a pre-test and post-test measure. The findings revealed a statistical significance in the overall post-test scores in favour of the experimental group. It is recommended that integrated assessments, based on real world problems, should be conducted in both first year as well as subsequent years of study.
Journal: Accounting Education
Pages: 479-494
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2018.1501717
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1501717
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Template-Type: ReDIF-Article 1.0
Author-Name: Lourens J. Erasmus
Author-X-Name-First: Lourens J.
Author-X-Name-Last: Erasmus
Author-Name: Houdini Fourie
Author-X-Name-First: Houdini
Author-X-Name-Last: Fourie
Title: Inclusive accountancy programmes in South African higher education: a revised teaching approach
Abstract: 
 The primary objective of the study was to propose a teaching approach for first-year Financial Accounting modules, that may improve the success rates of marginalised students enrolled for inclusive diploma type accountancy programmes. The study followed a multi-phased approach with a research methodology for each phase. These include an extensive literature study, qualitative focus group discussions and a survey questionnaire. A teaching approach was developed from the results and findings, which was pilot tested. The study is underpinned by the theory of reasoned action – focussing on the notion of changing student attitude through classroom management and student engagement. Results from the statistical analyses of student academic performance on completion of the academic semester following the pilot test, revealed that the teaching approach significantly improved students’ success. The revised teaching approach can be successfully implemented at all universities teaching accounting.
Journal: Accounting Education
Pages: 495-512
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2018.1507828
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1507828
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Handle: RePEc:taf:accted:v:27:y:2018:i:5:p:495-512




Template-Type: ReDIF-Article 1.0
Author-Name: Ilse Lubbe
Author-X-Name-First: Ilse
Author-X-Name-Last: Lubbe
Author-Name: Stephen Coetzee
Author-X-Name-First: Stephen
Author-X-Name-Last: Coetzee
Title: Accounting education in Africa
Journal: Accounting Education
Pages: 453-455
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2018.1514789
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1514789
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Handle: RePEc:taf:accted:v:27:y:2018:i:5:p:453-455




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Accounting education in the Middle East and North Africa (MENA)
Journal: Accounting Education
Pages: 547-547
Issue: 5
Volume: 27
Year: 2018
Month: 9
X-DOI: 10.1080/09639284.2018.1514790
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1514790
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Handle: RePEc:taf:accted:v:27:y:2018:i:5:p:547-547




Template-Type: ReDIF-Article 1.0
Author-Name: Amr Kotb
Author-X-Name-First: Amr
Author-X-Name-Last: Kotb
Author-Name: Magdy Abdel-Kader
Author-X-Name-First: Magdy
Author-X-Name-Last: Abdel-Kader
Author-Name: Amir Allam
Author-X-Name-First: Amir
Author-X-Name-Last: Allam
Author-Name: Hussein Halabi
Author-X-Name-First: Hussein
Author-X-Name-Last: Halabi
Author-Name: Ellie Franklin
Author-X-Name-First: Ellie
Author-X-Name-Last: Franklin
Title: Information technology in the British and Irish undergraduate accounting degrees
Abstract: 
 Using an online questionnaire and a series of semi-structured interviews, this study seeks the perceptions of accounting educators and professional accounting bodies in the UK and Ireland on the status quo of technological developments within accounting curricula and the factors influencing this status quo. Findings suggest a fairly widespread view that technological developments represent an important area that should be covered across accounting curricula, to expose changes in the marketplace and to enhance the employability of graduates. However, it is still a peripheral component in accounting curricula, with no clear agenda for change. Professional accounting bodies seem to play a hegemonic inhibiting role through accreditation requirements although other inhibitors were reported such as lack of competent/interested staff and lack of time/space in already overloaded syllabi.
Journal: Accounting Education
Pages: 445-464
Issue: 5
Volume: 28
Year: 2019
Month: 9
X-DOI: 10.1080/09639284.2019.1588135
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1588135
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Handle: RePEc:taf:accted:v:28:y:2019:i:5:p:445-464




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen A. Coetzee
Author-X-Name-First: Stephen A.
Author-X-Name-Last: Coetzee
Author-Name: Karin Leith
Author-X-Name-First: Karin
Author-X-Name-Last: Leith
Author-Name: Astrid Schmulian
Author-X-Name-First: Astrid
Author-X-Name-Last: Schmulian
Title: Accounting students access to social media related resources and the risk of tacit social exclusion
Abstract: 
 The use of social media platforms to facilitate teaching and learning requires resources (hardware and Internet access) to enable active student participation. Limited access to these resources may impair students’ learning and, should the students consequently fail to graduate, tacitly contribute to their social exclusion. The results of a survey amongst students at a South African university, identified statistically significant differences relating to hardware and Internet access between more affluent students, and lower income students. Using social media may, therefore, be countering the objective of widening the admissions to universities in South Africa as an attempt to address past exclusionary practices. This study raises awareness with instructors and administrators globally, about the risk of tacit social exclusion, as a result of the tools selected to facilitate learning.
Journal: Accounting Education
Pages: 465-483
Issue: 5
Volume: 28
Year: 2019
Month: 9
X-DOI: 10.1080/09639284.2019.1641116
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1641116
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Handle: RePEc:taf:accted:v:28:y:2019:i:5:p:465-483




Template-Type: ReDIF-Article 1.0
Author-Name: Rui Silva
Author-X-Name-First: Rui
Author-X-Name-Last: Silva
Author-Name: Ricardo Rodrigues
Author-X-Name-First: Ricardo
Author-X-Name-Last: Rodrigues
Author-Name: Carmem Leal
Author-X-Name-First: Carmem
Author-X-Name-Last: Leal
Title: Play it again: how game-based learning improves flow in Accounting and Marketing education
Abstract: 
 Flow theory is used in this article [Csikszentmihalyi, M. (1990). The domain of creativity
] to determine whether gamified resources, named Accountingame and Marketingame, possess certain characteristics which, in the form of educational games, increase the performance of Portuguese undergraduate students attending Accounting (N = 816) and Marketing (N = 195) curricular units for the first time. A structural equation model was used to look into the direct effects of the characteristics of the game, such as Concentration, Clarity, Feedback, Challenge, Autonomy, Social Interaction, and Perceived Learning, on students’ learning Flow. Results clearly show that, with the exception of Feedback, all the other dimensions were Flow predictors. Overall, by introducing games into the curriculum, students’ motivation and interest increased and demonstrates that games can be an effective way for students to learn.
Journal: Accounting Education
Pages: 484-507
Issue: 5
Volume: 28
Year: 2019
Month: 9
X-DOI: 10.1080/09639284.2019.1647859
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1647859
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Handle: RePEc:taf:accted:v:28:y:2019:i:5:p:484-507




Template-Type: ReDIF-Article 1.0
Author-Name: Ian Crawford
Author-X-Name-First: Ian
Author-X-Name-Last: Crawford
Author-Name: Zhiqi Wang
Author-X-Name-First: Zhiqi
Author-X-Name-Last: Wang
Title: Social mobility via elite placements: working class graduates in elite accounting and banking firms
Abstract: 
 Little research attention has been paid to the effect of yearlong placements in elite accounting firms and investment banks on the social mobility of working class graduates. Using the framework of Bourdieu, this paper examines the link between placements and employment destinations of eight cohorts of accounting and finance graduates from a non-elite British university. We find that elite professions are most likely to recruit graduates who have already gained the ‘right’ professional habitus through the successful completion of yearlong placements in the same elite firms in that particular field and/or with better degree averages. Social mobility of working class graduates taking an elite placement is evident after controlling for gender, age, ethnicity and degree average. The findings indicate that working class graduates need to consciously and continuously modify their class specific dispositions so that they can fully engage with higher education and elite placement experiences to achieve social mobility.
Journal: Accounting Education
Pages: 508-531
Issue: 5
Volume: 28
Year: 2019
Month: 9
X-DOI: 10.1080/09639284.2019.1661857
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1661857
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Handle: RePEc:taf:accted:v:28:y:2019:i:5:p:508-531




Template-Type: ReDIF-Article 1.0
Author-Name: Nicola J. Beatson
Author-X-Name-First: Nicola J.
Author-X-Name-Last: Beatson
Author-Name: David A. G. Berg
Author-X-Name-First: David A. G.
Author-X-Name-Last: Berg
Author-Name: Jeffrey K. Smith
Author-X-Name-First: Jeffrey K.
Author-X-Name-Last: Smith
Title: The Sheldon effect: fixed mindset does not always mean fragile confidence
Abstract: 
 More than just intelligence is needed to learn accounting. We see from prior work that the non-cognitive aspects of learning can influence the experience for accounting students. We investigate by survey both self-efficacy beliefs [Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191–215] and mindset [Dweck, C. (2006). Mindset: The new psychology of success. Random House] relative to academic performance of accounting students in a first year university course. Analysis of the data shows that mindset is not a predictor of academic success, whereas self-efficacy beliefs have explanatory power. Dweck [2000. Self-theories: Their role in motivation, personality, and development. Psychology Press; 2006. Mindset: The new psychology of success. Random House] claims that students with a fixed mindset also will have fragile confidence. By measuring both self-efficacy beliefs and mindset together, we provide evidence that this may in fact not be the case. Students can have a fixed mindset and high confidence towards learning accounting.
Journal: Accounting Education
Pages: 532-552
Issue: 5
Volume: 28
Year: 2019
Month: 9
X-DOI: 10.1080/09639284.2019.1661858
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1661858
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Handle: RePEc:taf:accted:v:28:y:2019:i:5:p:532-552




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Correction
Journal: Accounting Education
Pages: i-i
Issue: 5
Volume: 28
Year: 2019
Month: 9
X-DOI: 10.1080/09639284.2019.1669339
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1669339
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:taf:accted:v:28:y:2019:i:5:p:i-i




Template-Type: ReDIF-Article 1.0
Author-Name: Pru Marriott
Author-X-Name-First: Pru
Author-X-Name-Last: Marriott
Author-Name: Nicholas McGuigan
Author-X-Name-First: Nicholas
Author-X-Name-Last: McGuigan
Title: Visual metaphor and visual tools in accounting education
Journal: Accounting Education
Pages: 549-551
Issue: 6
Volume: 27
Year: 2018
Month: 11
X-DOI: 10.1080/09639284.2018.1541520
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1541520
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Handle: RePEc:taf:accted:v:27:y:2018:i:6:p:549-551




Template-Type: ReDIF-Article 1.0
Author-Name: Murray Taylor
Author-X-Name-First: Murray
Author-X-Name-Last: Taylor
Author-Name: Mauricio Marrone
Author-X-Name-First: Mauricio
Author-X-Name-Last: Marrone
Author-Name: Mark Tayar
Author-X-Name-First: Mark
Author-X-Name-Last: Tayar
Author-Name: Beate Mueller
Author-X-Name-First: Beate
Author-X-Name-Last: Mueller
Title: Digital storytelling and visual metaphor in lectures: a study of student engagement
Abstract: 
 Digital storytelling is a multimodal instructional design framework that helps to explain complex concepts using narrative and metaphor. Drawing from conceptual metaphor theory, we explore the effect of digital storytelling on student engagement and understanding of unit material in two undergraduate units. Through a mixed methods approach, visual elements of storytelling and metaphors are found to increase student engagement. Greater increases in student engagement are found for accounting students than a comparison cohort of management students. The main contribution of this paper is in using conceptual metaphor theory to create a new understanding of student engagement regarding rich metaphors becoming cognitively aligned with accounting concepts. A storytelling approach further helps to improve student engagement by connecting multiple metaphors into a compelling overarching narrative. We present accounting education practitioners with specific recommendations for improving student engagement by introducing narrative and metaphoric elements into lectures.
Journal: Accounting Education
Pages: 552-569
Issue: 6
Volume: 27
Year: 2018
Month: 11
X-DOI: 10.1080/09639284.2017.1361848
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361848
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Template-Type: ReDIF-Article 1.0
Author-Name: Julia Osgerby
Author-X-Name-First: Julia
Author-X-Name-Last: Osgerby
Author-Name: Pru Marriott
Author-X-Name-First: Pru
Author-X-Name-Last: Marriott
Author-Name: Maria Gee
Author-X-Name-First: Maria
Author-X-Name-Last: Gee
Title: Accounting students perceptions of using visual metaphor as part of personal development planning: an exploratory case study
Abstract: 
 This UK based exploratory case study explores the perceptions of accounting students using visual metaphor to support personal development planning (PDP). The requirement within PDP for students to reflect on their skills and knowledge and to evaluate, visualise and communicate their development and achievement needs is demanding. Students find the use of visual tools offers them the time, flexibility and functionality to explore, imagine, structure, interrelate and communicate the products of their reflections as part of the PDP process. The use of imagery in accountancy is growing with professional accounting bodies taking an increasing interest in the use of visualisation. The application of visual metaphor provides undergraduate accounting students with a valuable early experience of using iconography for technical information presentation. The findings suggest that students perceive the technique of visual metaphor as a stimulating exploration of their personal goals that enhanced their engagement in the reflective PDP process.
Journal: Accounting Education
Pages: 570-589
Issue: 6
Volume: 27
Year: 2018
Month: 11
X-DOI: 10.1080/09639284.2018.1523735
File-URL: http://hdl.handle.net/10.1080/09639284.2018.1523735
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Handle: RePEc:taf:accted:v:27:y:2018:i:6:p:570-589




Template-Type: ReDIF-Article 1.0
Author-Name: Monte Wynder
Author-X-Name-First: Monte
Author-X-Name-Last: Wynder
Title: Visualising accounting concepts: insights from Cognitive Load Theory for English as a Second Language students
Abstract: 
 Visualisations, in the form of Multimedia Digital Learning Objects (MDLOs), offer accounting educators potential efficiency in the creation of effective learning materials. Cognitive Load Theory (CLT) can guide instructional design by providing a theoretical framework to help the educator understand the mental processes involved in learning. Recognising the linguistic and cultural differences of international students for whom English is a Second Language (ESL) helps sensitise the educator to the additional cognitive demands that these students face. Visualisations offer a powerful way to increase the efficiency for ESL students&#x2019; learning. This paper describes CLT and uses it as a theoretical model to ex-post evaluate the initial introduction of MDLOs, and then to inform and evaluate the modification of those MDLOs. This paper responds to Mostyn&#x2019;s (2012) call [Cognitive load theory: What it is, why it's important for accounting instruction and research. Issues in Accounting Education, 27(1), 227&#x2013;245] for accounting educators to recognise the insights of CLT.
Journal: Accounting Education
Pages: 590-612
Issue: 6
Volume: 27
Year: 2018
Month: 11
X-DOI: 10.1080/09639284.2017.1361847
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361847
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Handle: RePEc:taf:accted:v:27:y:2018:i:6:p:590-612




Template-Type: ReDIF-Article 1.0
Author-Name: Seedwell T. M. Sithole
Author-X-Name-First: Seedwell T. M.
Author-X-Name-Last: Sithole
Title: Instructional strategies and students&#x2019; performance in accounting: an evaluation of those strategies and the role of gender
Abstract: 
 This paper investigates the effects of two instructional strategies on accounting students&#x2019; performance and the gender differences within the strategies. In an experiment, undergraduate students at an Australian university were randomly assigned to either the self-managed or split-attention condition. Participants were required to self-manage graphical and textual presentations in introductory accounting as an alternative to learning by studying instructor-managed materials. Students in the self-managed group were guided on how to integrate spatially separated text and diagrammatic information by moving text as close as possible to associated parts of a diagram. Results indicated significant differences between the two presentation formats. In addition, significant interactions between gender and presentation format were found. Follow-up analysis showed that females benefited by using self-management techniques than males. The gender differences have implications for instructional design, both in the manner in which the text and graphs are structured and in the way information is presented.
Journal: Accounting Education
Pages: 613-631
Issue: 6
Volume: 27
Year: 2018
Month: 11
X-DOI: 10.1080/09639284.2017.1361852
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1361852
File-Format: text/html
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Handle: RePEc:taf:accted:v:27:y:2018:i:6:p:613-631




Template-Type: ReDIF-Article 1.0
Author-Name: Gabriel Sam Ahinful
Author-X-Name-First: Gabriel Sam
Author-X-Name-Last: Ahinful
Author-Name: Venancio Tauringana
Author-X-Name-First: Venancio
Author-X-Name-Last: Tauringana
Author-Name: Ernest Amoaful Bansah
Author-X-Name-First: Ernest Amoaful
Author-X-Name-Last: Bansah
Author-Name: Dominic Essuman
Author-X-Name-First: Dominic
Author-X-Name-Last: Essuman
Title: Determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions
Abstract: 
 The paper investigates the determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Data analysis is based on a survey of 500 accounting students enrolled at secondary and tertiary education institutions in Ghana. Using ordinary least squares (OLS) regression, the results indicate accounting students’ performances are affected by both motivational (expectation and volition) and engagement and commitment (academic interest and learning attitude) factors. However, when the data is analysed separately by level of study, the results indicate that expectation has a different effect at each level of study. The results in respect of engagement and commitment remain the same. The implication of the differences in the effect of expectation and volition on academic performance at secondary and tertiary level suggest that accounting educational stakeholders should institute separate measures at each level relating to these factors to strengthen their effect on academic performance.
Journal: Accounting Education
Pages: 553-581
Issue: 6
Volume: 28
Year: 2019
Month: 11
X-DOI: 10.1080/09639284.2019.1679204
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1679204
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Handle: RePEc:taf:accted:v:28:y:2019:i:6:p:553-581




Template-Type: ReDIF-Article 1.0
Author-Name: Frederico Botafogo
Author-X-Name-First: Frederico
Author-X-Name-Last: Botafogo
Title: The syntax of the accounting language: a first step
Abstract: 
 We review and interpret two propositions published by Ellerman [2014. On double-entry bookkeeping: the mathematical treatment. Accounting Education, 23(5), 483–501] in this journal. The paper builds on this contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the stock and the flow approaches to income. It claims that T-accounts have an underlying algebraic structure suitable for approaching measurement from either or both perspectives. Accountants’ preferences for stocks or flows can be framed in ways which are mutually consistent. This is a first step in addressing this consistency issue. We avoid the difficult mathematics of abstract algebra by applying the concept of syntax to accounting numbers such that the accounting procedure qualifies as a formal language to convey meaning. We are addressing those educators responsible for designing accounting degree programmes, for whom grasping the issue of syntax is important when offering cross-disciplinary options to accounting students with interest in, or need for, engaging with information science.
Journal: Accounting Education
Pages: 582-596
Issue: 6
Volume: 28
Year: 2019
Month: 11
X-DOI: 10.1080/09639284.2019.1682627
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1682627
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Handle: RePEc:taf:accted:v:28:y:2019:i:6:p:582-596




Template-Type: ReDIF-Article 1.0
Author-Name: Stepani Sisca Wulandari
Author-X-Name-First: Stepani Sisca
Author-X-Name-Last: Wulandari
Author-Name: Syaiful Ali
Author-X-Name-First: Syaiful
Author-X-Name-Last: Ali
Title: Incorporating XBRL topics into the accounting curriculum: empirical evidence from Indonesia
Abstract: 
 Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting lecturers in Indonesia regarding XBRL and examines their intention to integrate it into their curriculum. By conducting a survey on 110 accounting lecturers teaching at the undergraduate level in Indonesian universities, we find that most of the respondents have not yet integrated XBRL topics into their current curriculum. This phenomenon may result from the lack of dissemination of information about XBRL from related regulators and the lack of clarity about its relevance to employment. However, more than half of the respondents still believe that XBRL has future potential. Using a modified technology acceptance model (TAM 3) adjusted to predict the acceptability of XBRL topics in the curriculum, PLS-SEM approach is employed, the results support the proposed model significantly.
Journal: Accounting Education
Pages: 597-620
Issue: 6
Volume: 28
Year: 2019
Month: 11
X-DOI: 10.1080/09639284.2019.1679205
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1679205
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Handle: RePEc:taf:accted:v:28:y:2019:i:6:p:597-620




Template-Type: ReDIF-Article 1.0
Author-Name: Greg Gaynor
Author-X-Name-First: Greg
Author-X-Name-Last: Gaynor
Author-Name: Phil Korb
Author-X-Name-First: Phil
Author-X-Name-Last: Korb
Author-Name: Dan Gerlowski
Author-X-Name-First: Dan
Author-X-Name-Last: Gerlowski
Author-Name: Ting Zhang
Author-X-Name-First: Ting
Author-X-Name-Last: Zhang
Title: An alternate state in mind: the effect of CPA exam credit-hour requirements and economic competitiveness on state-level exam candidate pools and pass rates
Abstract: 
 State Boards of Accountancy and other regulators monitor state-wide sit and pass rates on the CPA exam in fulfilling their mission to protect the public. These metrics can prompt important policy decisions such as state CPA exam requirements as well as the accounting curricula and resource allocation at that state’s colleges and universities. Using the test center location of CPA candidates, we analyze the pass rates of U.S. jurisdictions regarding the performance of both in-state and out-of-state candidates. We document that states allowing a candidate to sit for the exam at fewer credit hours (120 verses 150 credit hours) tend to be greater importers of out-of-state CPA candidates. After controlling for a state’s credit hour requirements, we find evidence to suggest that states with high economic activity tend to attract out-of-state candidates that, on average, have better pass rates than do the candidates currently residing in those states. We suggest that our results can assist State Boards, educators, and other stakeholders in making policy decisions regarding the CPA exam environment in their state. More broadly, our study contributes to the literature regarding how state-level rules affect regional competitiveness and the flow of human capital.
Journal: Accounting Education
Pages: 621-641
Issue: 6
Volume: 28
Year: 2019
Month: 11
X-DOI: 10.1080/09639284.2019.1670685
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1670685
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Handle: RePEc:taf:accted:v:28:y:2019:i:6:p:621-641




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Correction
Journal: Accounting Education
Pages: i-i
Issue: 6
Volume: 28
Year: 2019
Month: 11
X-DOI: 10.1080/09639284.2019.1691308
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1691308
File-Format: text/html
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Handle: RePEc:taf:accted:v:28:y:2019:i:6:p:i-i




Template-Type: ReDIF-Article 1.0
Author-Name: Christine Jonick
Author-X-Name-First: Christine
Author-X-Name-Last: Jonick
Author-Name: Jennifer Schneider
Author-X-Name-First: Jennifer
Author-X-Name-Last: Schneider
Author-Name: Daniel Boylan
Author-X-Name-First: Daniel
Author-X-Name-Last: Boylan
Title: The effect of accounting question response formats on student performance
Abstract: 
 The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students’ responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student performance on most of the questions, in favor of the multiple-choice. A second goal is to discover how effectively wrong-answer options in multiple-choice questions capture students’ actual incorrect thinking. Analyses of the fill-in questions showed students wrote in a wide array of incorrect answers, many of which would not have been offered as multiple-choice distracters. Answers filled in were often based on misguided logic that test question authors might never have anticipated. Students’ incorrect reasoning on quantitative fill-in questions can inform instructors on how to proactively address student misconceptions and write more effective multiple-choice items.
Journal: Accounting Education
Pages: 291-315
Issue: 4
Volume: 26
Year: 2017
Month: 7
X-DOI: 10.1080/09639284.2017.1292464
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1292464
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Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:291-315




Template-Type: ReDIF-Article 1.0
Author-Name: Darlene Bay
Author-X-Name-First: Darlene
Author-X-Name-Last: Bay
Author-Name: Parunchana Pacharn
Author-X-Name-First: Parunchana
Author-X-Name-Last: Pacharn
Title: Impact of group exams in a graduate intermediate accounting class
Abstract: 
 Cooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in accounting education, this study examines the use of group exams in a graduate intermediate accounting class. We provide evidence of a number of positive effects. Average scores on group exams were consistently higher than average scores on exams taken in individual format. Students adapted to the new assessment format rapidly and effectively. Further, students found the experience positive and believed they had improved important skills such as communication, time management, and teamwork. While some evidence of a free-rider effect and negative behavior associated with it was found in the beginning, this behavior was apparently temporary.
Journal: Accounting Education
Pages: 316-334
Issue: 4
Volume: 26
Year: 2017
Month: 7
X-DOI: 10.1080/09639284.2017.1292465
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1292465
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Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:316-334




Template-Type: ReDIF-Article 1.0
Author-Name: Dessalegn Getie Mihret
Author-X-Name-First: Dessalegn Getie
Author-X-Name-Last: Mihret
Author-Name: Nadana Abayadeera
Author-X-Name-First: Nadana
Author-X-Name-Last: Abayadeera
Author-Name: Kim Watty
Author-X-Name-First: Kim
Author-X-Name-Last: Watty
Author-Name: Jade McKay
Author-X-Name-First: Jade
Author-X-Name-Last: McKay
Title: Teaching auditing using cases in an online learning environment: the role of ePortfolio assessment
Abstract: 
 While teaching auditing using cases is regarded as an effective approach, spatial separation of students and teachers in online contexts can restrict the application of case teaching. This study examines an undergraduate auditing course implemented to address this challenge by integrating case teaching with ePortfolio assessment. Students’ written ePortfolio submissions and scores were analysed. Results show that despite spatial separation of the online learner from peers and teachers, integrating case teaching with ePortfolio assessment elicits learner behaviour desirable in online auditing courses. This approach enables online learners’ self-directed engagement as compared to instructor-led case teaching in conventional teaching contexts. Based on a new pedagogical approach for teaching auditing trialled in reduced (or absence of) face-to-face interaction, this study informs course design in auditing. It demonstrates that active student engagement, which presupposes an instructor’s role to facilitate student involvement in case discussions, can be implemented in online teaching of auditing.
Journal: Accounting Education
Pages: 335-357
Issue: 4
Volume: 26
Year: 2017
Month: 7
X-DOI: 10.1080/09639284.2017.1292466
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1292466
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Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:335-357




Template-Type: ReDIF-Article 1.0
Author-Name: Elvia R. Shauki
Author-X-Name-First: Elvia R.
Author-X-Name-Last: Shauki
Author-Name: Helen Benzie
Author-X-Name-First: Helen
Author-X-Name-Last: Benzie
Title: Meeting threshold learning standards through self-management in group oral presentations: observations on accounting postgraduate students
Abstract: 
 This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students’ oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in Australia using a sample of postgraduate accounting students, and the task required the students to prepare a group presentation using action learning. The data were collected using in-class observation and a survey. Students indicated that they were more confident and comfortable in preparing and presenting the oral presentations as compared with their previous experiences. This was especially due to students having a second opportunity to improve their presentations allowing a better understanding of the expected standard. The oral presentation task benefitted all students but was especially useful for those who had limited experience speaking in front of a larger audience.
Journal: Accounting Education
Pages: 358-376
Issue: 4
Volume: 26
Year: 2017
Month: 7
X-DOI: 10.1080/09639284.2017.1300777
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1300777
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Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:358-376




Template-Type: ReDIF-Article 1.0
Author-Name: Pamela Anderson
Author-X-Name-First: Pamela
Author-X-Name-Last: Anderson
Author-Name: Yvonne Novakovic
Author-X-Name-First: Yvonne
Author-X-Name-Last: Novakovic
Title: Listening to student views on the transition from work placement to the final year
Abstract: 
 This paper addresses a gap in the literature on student work placements, specifically the challenges of returning to final-year study after a year out. We focus on students in an Accountancy and Finance Department at one UK University who alerted us to the ways in which they struggled during the transition back to full-time study. Their accounts were surprising in the light of, albeit limited, research and our own perceptions that students who go on placement fare better in the final year than those who do not. We draw two inferences from this research, which we discuss in this paper. First, there is a need to refine analyses and evaluations of the benefits of a placement year. Second, there is a need to expand the repertoire of methodologies in empirical placement research to include those that provide opportunities for students to articulate what matters to them.
Journal: Accounting Education
Pages: 377-391
Issue: 4
Volume: 26
Year: 2017
Month: 7
X-DOI: 10.1080/09639284.2017.1315604
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1315604
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Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:377-391




Template-Type: ReDIF-Article 1.0
Author-Name: H. Anthony Crossman
Author-X-Name-First: H. Anthony
Author-X-Name-Last: Crossman
Title: Awareness of the public versus private accounting divide, and its impact on the career path preference of accounting students
Abstract: 
 This research assesses what knowledge upper-level accounting students possess about the distinctions between the public and private branches of accounting, as well as the influence such knowledge might have on their accounting branch choice. Overall, the study concluded that, before they were aware of the pros and cons of each career path, students preferred a career in public accounting over private accounting. But upon learning the pros and cons of each career path, however, students showed a slight preference toward private accounting. The study suggests research on accountant personality be supplemented by research on the impact of practical knowledge about private versus public accounting work environments on accounting career choice. It suggests greater importance be placed in accounting education on instilling such knowledge.
Journal: Accounting Education
Pages: 392-409
Issue: 4
Volume: 26
Year: 2017
Month: 7
X-DOI: 10.1080/09639284.2017.1326155
File-URL: http://hdl.handle.net/10.1080/09639284.2017.1326155
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Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:392-409




Template-Type: ReDIF-Article 1.0
Author-Name: Brid Murphy
Author-X-Name-First: Brid
Author-X-Name-Last: Murphy
Author-Name: Trevor Hassall
Author-X-Name-First: Trevor
Author-X-Name-Last: Hassall
Title: Developing accountants: from novice to expert
Abstract: 
 The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current solution with reference to maintenance and development of professional competence. A phenomenographic approach is used to explore how accounting practitioners perceive competence in the context of their professional status and how, through engagement with CPD, they maintain and develop their professional competence. Findings highlight participant practitioners experience a series of developmental blocks at varying experiential stages and report significant differences in relation to perceptions and practices at these experiential stages. The paper provides some insights into a potential competency framework and a learning mapping which may be used by professional accounting bodies in the development of further CPD guidance.Highlights:
Adopts a phenomenographic approach to explore how accounting professionals perceive, maintain and develop professional competence with reference to experiential stages;Reports significant differences in relation to participant perceptions and practices from novice to expert experiential stages;Provides some insights into a competency framework and a learning mapping which could be adapted with reference to the professional development process.
Journal: Accounting Education
Pages: 1-31
Issue: 1
Volume: 29
Year: 2020
Month: 1
X-DOI: 10.1080/09639284.2019.1682628
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1682628
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Handle: RePEc:taf:accted:v:29:y:2020:i:1:p:1-31




Template-Type: ReDIF-Article 1.0
Author-Name: Randolph Nsor-Ambala
Author-X-Name-First: Randolph
Author-X-Name-Last: Nsor-Ambala
Title: Impact of exam type on exam scores, anxiety, and knowledge retention in a cost and management accounting course
Abstract: 
 The study explored the application of closed-book, open-book and cheat-sheet exams in an undergraduate cost and management accounting course at a university in Ghana. 198 students participated in an exploratory study examining how the different exam types impact on exam scores, pre-exam anxiety and knowledge retention. The study improves on the methods used in prior studies by, simplifying the estimation of pre-exam anxiety, and controlling for general student aptitude (GPA) in the specification of model. ANOVA was used to analyse the data. The results of the study provide compelling support for the application of cheat-sheet exams even though the perceptual views of students regarding this exam type were quite low on several variables and parameters.
Journal: Accounting Education
Pages: 32-56
Issue: 1
Volume: 29
Year: 2020
Month: 1
X-DOI: 10.1080/09639284.2019.1683871
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1683871
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Handle: RePEc:taf:accted:v:29:y:2020:i:1:p:32-56




Template-Type: ReDIF-Article 1.0
Author-Name: Valentina Dolce
Author-X-Name-First: Valentina
Author-X-Name-Last: Dolce
Author-Name: Federica Emanuel
Author-X-Name-First: Federica
Author-X-Name-Last: Emanuel
Author-Name: Maurizio Cisi
Author-X-Name-First: Maurizio
Author-X-Name-Last: Cisi
Author-Name: Chiara Ghislieri
Author-X-Name-First: Chiara
Author-X-Name-Last: Ghislieri
Title: The soft skills of accounting graduates: perceptions versus expectations
Abstract: 
 In recent years, changes in business, new technology, and greater competitiveness and dynamism have all resulted in a need for new skills. This study focuses on soft skills in accounting education, exploring the viewpoints of both graduates and employers. Our main question is to better understand if there is a right match between graduates’ perceptions and companies’ expectations of the skills that are needed. 251 Italian graduates (Department of Management) and 74 Italian joint-stock companies completed a self-report questionnaire. Graduates attributed a higher level of importance to the following macro-areas of skills: task orientation, motivation, self-awareness, valorisation, and interpersonal relationships. Graduates, compared to companies, underestimated the importance of other soft skills and one specific technical skill, and overestimated other technical skills. Graduates’ views are partially in accordance with employers’ views; accounting education still needs to progress and the engagement of academics is fundamental to enhance the skills required by employers.
Journal: Accounting Education
Pages: 57-76
Issue: 1
Volume: 29
Year: 2020
Month: 1
X-DOI: 10.1080/09639284.2019.1697937
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1697937
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Handle: RePEc:taf:accted:v:29:y:2020:i:1:p:57-76




Template-Type: ReDIF-Article 1.0
Author-Name: Kenneth J. Smith
Author-X-Name-First: Kenneth J.
Author-X-Name-Last: Smith
Author-Name: Timothy D. Haight
Author-X-Name-First: Timothy D.
Author-X-Name-Last: Haight
Author-Name: David J. Emerson
Author-X-Name-First: David J.
Author-X-Name-Last: Emerson
Author-Name: Shawn Mauldin
Author-X-Name-First: Shawn
Author-X-Name-Last: Mauldin
Author-Name: Bob G. Wood
Author-X-Name-First: Bob G.
Author-X-Name-Last: Wood
Title: Resilience as a coping strategy for reducing departure intentions of accounting students
Abstract: 
 This study evaluates the influence of resilience as a potential coping strategy to help reduce student departure from the accounting major. We collected data from 443 accounting majors at four geographically disbursed U.S. universities using a battery of psychometric instruments. With these data, we analyzed the relations between role stressors, psychological health, burnout, and departure intentions, and assessed the extent to which individual resilience levels served as a positive influence by enhancing health, and diminishing burnout and departure intentions. We found sources of role stress to have significant negative associations with psychological health, and significant positive associations with academic burnout (direct), and departure intentions (indirect). However, resilience counteracted those associations through its direct positive association with psychological health, and direct negative association with burnout. Resilience also had a significant indirect negative association with departure intentions through its direct associations with psychological health (positive) and burnout (negative).
Journal: Accounting Education
Pages: 77-108
Issue: 1
Volume: 29
Year: 2020
Month: 1
X-DOI: 10.1080/09639284.2019.1700140
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1700140
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Handle: RePEc:taf:accted:v:29:y:2020:i:1:p:77-108




Template-Type: ReDIF-Article 1.0
Author-Name: Sylvestre Uwizeyemungu
Author-X-Name-First: Sylvestre
Author-X-Name-Last: Uwizeyemungu
Author-Name: Jacques Bertrand
Author-X-Name-First: Jacques
Author-X-Name-Last: Bertrand
Author-Name: Placide Poba-Nzaou
Author-X-Name-First: Placide
Author-X-Name-Last: Poba-Nzaou
Title: Patterns underlying required competencies for CPA professionals: a content and cluster analysis of job ads
Abstract: 
 In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada competency framework, which serves as the basis for the training and accreditation of professional accountants. Following a content and a cluster analysis of the job ads, three well-separated and meaningful profiles of positions are uncovered based on technical competencies that Canadian organizations required when hiring accountants: the financial reporting, the tax aggressiveness, and the performance management profiles. From a practical standpoint, this study provides the Canadian accounting professional body, as well as educators in the accounting field, with insights regarding the expectations of the job market. The study also has implications in accounting education beyond the Canadian context.
Journal: Accounting Education
Pages: 109-136
Issue: 2
Volume: 29
Year: 2020
Month: 3
X-DOI: 10.1080/09639284.2020.1737157
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1737157
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Handle: RePEc:taf:accted:v:29:y:2020:i:2:p:109-136




Template-Type: ReDIF-Article 1.0
Author-Name: Nermeen Shehata
Author-X-Name-First: Nermeen
Author-X-Name-Last: Shehata
Author-Name: Caroline Mitry
Author-X-Name-First: Caroline
Author-X-Name-Last: Mitry
Author-Name: Maha Shawki
Author-X-Name-First: Maha
Author-X-Name-Last: Shawki
Author-Name: Moataz El-Helaly
Author-X-Name-First: Moataz
Author-X-Name-Last: El-Helaly
Title: Incorporating Nearpod in undergraduate financial accounting classes in Egypt
Abstract: 
 This paper presents the results of a Classroom Action Research (CAR) on the use of Nearpod, an online platform that facilitates the use of interactive teaching material using mobile devices, to conduct a formative assessment in the classroom. There are two aims of this study. First, exploring the effectiveness of using Nearpod to conduct in-class Multiple-Choice Question (MCQ) quizzes in an introductory undergraduate financial accounting class. Second, exploring its influence on the teaching and learning experiences at one of the top private universities in Egypt. In addition, the research attempted to find out how the instructor’s use of Nearpod in the classroom affected students’ interest in the subject matter and course material when compared to conventional paper and pen quizzes. Results from students’ survey and focus groups indicated that using Nearpod heightened students’ interest in the class and positively affected their learning.
Journal: Accounting Education
Pages: 137-152
Issue: 2
Volume: 29
Year: 2020
Month: 3
X-DOI: 10.1080/09639284.2019.1704806
File-URL: http://hdl.handle.net/10.1080/09639284.2019.1704806
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Handle: RePEc:taf:accted:v:29:y:2020:i:2:p:137-152




Template-Type: ReDIF-Article 1.0
Author-Name: Amine Khayati
Author-X-Name-First: Amine
Author-X-Name-Last: Khayati
Author-Name: Donald L. Ariail
Author-X-Name-First: Donald L.
Author-X-Name-Last: Ariail
Title: Business students’ perceptions of faculty attributes: a two-country cross-cultural comparison
Abstract: 
 This study examines business students’ perceptions of the importance of faculty attributes classified by teaching, experience, research, service, and degree affiliation. Evidence from the United States and Tunisia, although differing in culture and attribute rankings, reveals that the faculty attributes students found most important in business faculty were teaching and experience. We also report gender differences across both countries where female students highly valued faculty teaching attributes while male students highly valued the faculty experience attribute. Despite differences between the two countries’ educational systems, students from both countries similarly perceived faculty publications as least important in their pursuit of a quality business education. This finding suggests a disconnect between faculty research and teaching – a disconnect commonly referred to as the ‘research-teaching gap.’ Our findings have policy implications for institutions of higher education in at least three areas: the accreditation process, curriculum design, and faculty evaluation and promotion.
Journal: Accounting Education
Pages: 153-176
Issue: 2
Volume: 29
Year: 2020
Month: 3
X-DOI: 10.1080/09639284.2020.1719424
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1719424
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Handle: RePEc:taf:accted:v:29:y:2020:i:2:p:153-176




Template-Type: ReDIF-Article 1.0
Author-Name: Hashem Alshurafat
Author-X-Name-First: Hashem
Author-X-Name-Last: Alshurafat
Author-Name: Claire Beattie
Author-X-Name-First: Claire
Author-X-Name-Last: Beattie
Author-Name: Gregory Jones
Author-X-Name-First: Gregory
Author-X-Name-Last: Jones
Author-Name: John Sands
Author-X-Name-First: John
Author-X-Name-Last: Sands
Title: Perceptions of the usefulness of various teaching methods in forensic accounting education
Abstract: 
 The ever-increasing need for forensic accounting services in today’s business environment has highlighted the need for accounting educators to consider integrating forensic accounting into their curriculum. This research has provided evidence about the current forensic accounting curricula, handbooks and syllabi and explored the pedagogical methods that Australian universities currently use in forensic accounting education. In addition, forensic accounting practitioners and academics were interviewed to further explore potential forensic accounting pedagogies. The theoretical framework used included experiential learning theory and signature pedagogies theory. The case study yielded insights into the usefulness and effectiveness of various teaching methods in forensic accounting. The findings support the use of an experiential approach as a philosophy and signature for forensic accounting educational pedagogies. It is proposed that forensic accounting educators aspire to engaging students with experiential learning methods as this approach simulates real forensic accounting work in technical, theoretical and ethical dimensions.
Journal: Accounting Education
Pages: 177-204
Issue: 2
Volume: 29
Year: 2020
Month: 3
X-DOI: 10.1080/09639284.2020.1719425
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1719425
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Handle: RePEc:taf:accted:v:29:y:2020:i:2:p:177-204




Template-Type: ReDIF-Article 1.0
Author-Name: Elmarie Papageorgiou
Author-X-Name-First: Elmarie
Author-X-Name-Last: Papageorgiou
Author-Name: Chris William Callaghan
Author-X-Name-First: Chris William
Author-X-Name-Last: Callaghan
Title: Accountancy learning skills and student performance in accounting education: evidence from the South African context
Abstract: 
 This paper uses data from 4745 first-year accountancy students of a large South African university, for a 7-year period (2011–2017), to understand how certain skills endowments and individual attributes have changed in their contributions to student’s performance over time. To do so, the variance associated with an external shock to the learning system – in the form of the country’s 2015 and 2016 ‘RhodesMustFall’ and ‘FeesMustFall’ student protests – is used to derive unique insights into these relationships. Factor analysis and ordinary least squares are applied to test the predictions of appropriate theory. The study contributes to the literature by identifying four factor categorisations of different groups of skills, which predict student performance differently. Results suggest that it is generic, rather than specialised, skills that contribute to accounting student performance in this context. Financially disadvantaged students are found to have a significantly lower performance across the years of the protests.
Journal: Accounting Education
Pages: 205-228
Issue: 2
Volume: 29
Year: 2020
Month: 3
X-DOI: 10.1080/09639284.2020.1719426
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1719426
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Handle: RePEc:taf:accted:v:29:y:2020:i:2:p:205-228




Template-Type: ReDIF-Article 1.0
Author-Name: Sotirios Karatzimas
Author-X-Name-First: Sotirios
Author-X-Name-Last: Karatzimas
Title: The beneficial role of government accounting literacy in developing participatory citizens
Abstract: 
 The aim of this study is to bring under the spotlight the need for a broader public sector accounting education plan that would facilitate the development of participatory citizens. The study develops a conceptual framework that links citizens’ government accounting literacy with various community-related decisions and in particular citizens’ voting decisions during election periods, building on democracy, democratic participation and the image of the ‘participatory citizen’. It is suggested that democratic participation could be enhanced by educating citizens on issues of public sector accounting, making them able to understand, monitor and evaluate the performance of public administrations. Furthermore, the study discusses ways of enhancing citizens’ government accounting literacy through the provision of public sector accounting education in a continuous life-long learning process. In particular, the introduction of school courses that would target citizens’ education on these aspects from an early age is discussed.
Journal: Accounting Education
Pages: 229-246
Issue: 3
Volume: 29
Year: 2020
Month: 5
X-DOI: 10.1080/09639284.2020.1737547
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1737547
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Handle: RePEc:taf:accted:v:29:y:2020:i:3:p:229-246




Template-Type: ReDIF-Article 1.0
Author-Name: Tara J. Shawver
Author-X-Name-First: Tara J.
Author-X-Name-Last: Shawver
Title: An experimental study of cooperative learning in advanced financial accounting courses
Abstract: 
 Studies of cooperative learning have been documented extensively in the education and psychology literature. Much of the research on cooperative learning indicates that it leads to improvements in achievement, communication and interpersonal skills. This study compares grades on quiz assignments and exam performance of students in a traditional lecture format to those in a lab environment to determine the effectiveness of the cooperative learning process. Attitudes from an end of semester survey provide anonymous feedback regarding the course and use of cooperative teams. The results of this study are mixed when compared with previous literature, which suggests cooperative learning leads to improved academic performance. Students in the cooperative cohort achieved higher quiz scores but performed worse than students in the traditional cohort on exams. These results are explained and the implications of the study and use of cooperative teams are discussed.
Journal: Accounting Education
Pages: 247-262
Issue: 3
Volume: 29
Year: 2020
Month: 5
X-DOI: 10.1080/09639284.2020.1736589
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1736589
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Template-Type: ReDIF-Article 1.0
Author-Name: Basil P. Tucker
Author-X-Name-First: Basil P.
Author-X-Name-Last: Tucker
Author-Name: Glennda Scully
Author-X-Name-First: Glennda
Author-X-Name-Last: Scully
Title: Fun while it lasted: Executive MBA student perceptions of the value of academic research
Abstract: 
 The extent to which academic research informs both student learning and practice has been repeatedly debated in the accounting and broader academic literature. However, despite its supposed symbiotic relationship, the nexus between research and teaching, as well as research and practice, has rarely been investigated within the confines of a single study. In this research, we compare and contrast the perceptions of Executive Master of Business Administration (EMBA) students studying accounting in two Australian universities in relation to the perceived usefulness of published academic research embedded in an accounting curriculum in (i) explaining, clarifying and learning accounting principles; and (ii) informing current and future practitioners. Our findings indicate that although EMBA students readily embrace the use of accounting research in the classroom, there is a need for educators to explicitly demonstrate the credibility of academic research if the findings of such research are to be adopted in practice.
Journal: Accounting Education
Pages: 263-290
Issue: 3
Volume: 29
Year: 2020
Month: 5
X-DOI: 10.1080/09639284.2020.1736590
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1736590
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Template-Type: ReDIF-Article 1.0
Author-Name: Trish Driskill
Author-X-Name-First: Trish
Author-X-Name-Last: Driskill
Author-Name: Robert Rankin
Author-X-Name-First: Robert
Author-X-Name-Last: Rankin
Title: Cross-cultural comparison of ethical reasoning of students in China and the United States
Abstract: 
 As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society’s cultural norms to inform ethical reasoning. The purpose of this study was to examine cross-cultural ethical reasoning skills of the next generation of executives in the United States and China represented by students from mid-sized universities. Using the Accounting Ethical Dilemma Instrument [Thorne, 2000. The development of two measures to assess accountants’ prescriptive and deliberative moral reasoning. Behavioral Research in Accounting, 12, 139–169. https://aaajournals.org/loi/bria] and Hofstede’s [1991. Cultures and organizations. McGraw-Hill] taxonomy of cultural identities, the researchers determined that students from a public university in the United States exhibited higher reasoning skills than their Chinese peers. With the potential evolution of ethical reasoning in China, findings from this study may prove beneficial in the future of the convergence of Chinese and Western cultures.
Journal: Accounting Education
Pages: 291-304
Issue: 3
Volume: 29
Year: 2020
Month: 5
X-DOI: 10.1080/09639284.2020.1760114
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1760114
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Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Ireland
Author-X-Name-First: Christopher
Author-X-Name-Last: Ireland
Title: Apprehension felt towards delivering oral presentations: a case study of accountancy students
Abstract: 
 Given the importance of communication skills, the high incidence of communication apprehension felt amongst accounting students is concerning. Much research has investigated apprehension towards oral communication and has confirmed public speaking as the mode which raises the greatest fear amongst students. Despite widespread evidence of this apprehension, little research has considered the explanations of students for these feelings. This study provides confirmatory evidence of levels of apprehension towards presenting felt by new first year undergraduate accounting students attending a British university. It then seeks to establish possible reasons for the apprehension by considering student reflections of presenting. Three groups, identified as those who are apprehensive, those who are confident and those who have overcome apprehension, reveal differing explanations for levels of apprehension experienced. The study provides a unique insight into reasons that students feel apprehension towards presenting. Further studies in other settings would provide greater insights into this important area.
Journal: Accounting Education
Pages: 305-320
Issue: 3
Volume: 29
Year: 2020
Month: 5
X-DOI: 10.1080/09639284.2020.1737548
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1737548
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Template-Type: ReDIF-Article 1.0
Author-Name: Marelize Malan
Author-X-Name-First: Marelize
Author-X-Name-Last: Malan
Title: Engaging students in a fully online accounting degree: an action research study
Abstract: 
 Student engagement is crucial for learning, especially in online learning. For a student to be a successful online learner, they need to engage socially and collaboratively through their behaviours, emotions and cognition. This paper discusses an accounting module of a fully online degree where engagement was purposely integrated using an engagement framework. An action research design was followed to determine the degree of engagement within the module and to improve on it. The findings indicated that incorporating five forms of engagement into the module was positively received by students and resulted in more students successfully completing the module. Student reflections showed that the module was cognitively engaging, that personal preference will guide social engagement and that working collaboratively will always be a challenge. Where, due to COVID-19, entire programmes need to convert to online learning, the findings of this study, could be implemented to ensure the continued engagement of students.
Journal: Accounting Education
Pages: 321-339
Issue: 4
Volume: 29
Year: 2020
Month: 7
X-DOI: 10.1080/09639284.2020.1787855
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1787855
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Template-Type: ReDIF-Article 1.0
Author-Name: Robert L. Braun
Author-X-Name-First: Robert L.
Author-X-Name-Last: Braun
Author-Name: Margaret N. Boldt
Author-X-Name-First: Margaret N.
Author-X-Name-Last: Boldt
Author-Name: Shawn Mauldin
Author-X-Name-First: Shawn
Author-X-Name-Last: Mauldin
Author-Name: Chuck Viosca
Author-X-Name-First: Chuck
Author-X-Name-Last: Viosca
Title: Accounting graduates with both online and traditional coursework: impact on hiring decisions
Abstract: 
 With the growth of online education, many students enrolled in traditional accounting programs are taking a portion of their coursework online. Accounting students, educators, and administrators in traditional programs want to select a mix of coursework that avoids sending a negative signal to recruiters and harming job prospects. Given that accounting is a specialized profession, the signal may vary with the type of coursework (accounting, non-accounting business, non-business) taken online. First, we use a sample of 546 U.S. Certified Public Accountants (CPAs) to determine the portion of coursework taken online needed to make a difference in evaluations of job candidates. Then, using an additional sample of 286 U.S. CPAs, we test whether the type of coursework taken online makes a difference in the evaluation of a job candidate. Taking accounting courses online tends to adversely affect evaluations while taking non-accounting business courses or non-business courses online does not.
Journal: Accounting Education
Pages: 340-355
Issue: 4
Volume: 29
Year: 2020
Month: 7
X-DOI: 10.1080/09639284.2020.1788613
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1788613
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Template-Type: ReDIF-Article 1.0
Author-Name: Annelien Adriana van Rooyen
Author-X-Name-First: Annelien Adriana
Author-X-Name-Last: van Rooyen
Title: Social media is so easy to share
Abstract: 
 Although accounting students are well trained in the field of ethical behaviour, recent technological developments have created challenges in the workplace. Having focused on the concept of virtue ethics and the fundamental principles of ethical conduct imposed by professional accounting bodies, the findings of this study revealed the need to find new ways of engaging students in ethics education in the modern world. Semi-structured interviews were conducted at 22 large, medium-sized and small accounting firms in South Africa, to obtain insight into graduates’ understanding of the concepts of professional and ethical conduct in the workplace. The findings suggest, inter alia, that graduates often fail to realise that there is a fine line between sharing personal and workplace information on social media. Proposed here are practical considerations for academia, professional bodies and employers, towards managing professional and ethical conduct associated with the use of social media in the ever-changing work environments.
Journal: Accounting Education
Pages: 356-371
Issue: 4
Volume: 29
Year: 2020
Month: 7
X-DOI: 10.1080/09639284.2020.1779763
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1779763
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Template-Type: ReDIF-Article 1.0
Author-Name: Julia Baldauf
Author-X-Name-First: Julia
Author-X-Name-Last: Baldauf
Author-Name: Sabine Graschitz
Author-X-Name-First: Sabine
Author-X-Name-Last: Graschitz
Author-Name: Claudia Müller
Author-X-Name-First: Claudia
Author-X-Name-Last: Müller
Title: A teaching concept for auditing – evaluation of the ILPA case
Abstract: 
 The purpose of this paper is to answer the question: Does an innovative audit teaching concept and its application provide the required level of quality and adequacy for its purpose as a teaching resource for use in a higher education setting? To answer this question, data from a teaching resource (the ‘International-Learning-Platform-for-Accountancy’ as part of the Erasmus+ project ILPA) were analysed. A case study research design is applied to provide empirical evidence on the teaching resource’s quality and its application during three specific learning events. We find that: the teaching material fulfils the criteria developed by the main reference education literature, and from the students’ perspective the audit teaching resource as applied within a learning event, met their academic needs. This means that the design of this audit teaching resource is in line with existing literature, its instructional recommendations are manageable, and its application fulfils the needs of students.
Journal: Accounting Education
Pages: 372-408
Issue: 4
Volume: 29
Year: 2020
Month: 7
X-DOI: 10.1080/09639284.2020.1768568
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1768568
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Template-Type: ReDIF-Article 1.0
Author-Name: Hilary Lindsay
Author-X-Name-First: Hilary
Author-X-Name-Last: Lindsay
Title: From fledgling to fledged: how accountants in academia develop their research capabilities
Abstract: 
 The paper reports on qualitative research carried out with qualified accountants who have made the move into Higher Education, to explore their perceptions of the knowledge and skills, attitudes and behaviours needed by accountants new to academia who wish to develop as researchers.Semi-structured interviews were conducted with 13 professionally qualified accounting academics. Template analysis, based around the cognitive, intrapersonal and interpersonal dimensions of learning, enabled quotes from the interviewees to be used to underpin the new Researching Accountant Development Framework (RADF).All three dimensions proved key to successful transition. Accountants needed the relevant knowledge and skills and an understanding of themselves and the opportunities provided by an academic environment.The literature shows the benefits arising from qualified accountants moving into academia and the challenges they may face. The findings in this research and the resultant RADF will help accountants succeed in that transition and develop their research capabilities.
Journal: Accounting Education
Pages: 409-430
Issue: 4
Volume: 29
Year: 2020
Month: 7
X-DOI: 10.1080/09639284.2020.1788956
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1788956
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Handle: RePEc:taf:accted:v:29:y:2020:i:4:p:409-430




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster
Author-X-Name-First: Alan
Author-X-Name-Last: Sangster
Author-Name: Greg Stoner
Author-X-Name-First: Greg
Author-X-Name-Last: Stoner
Author-Name: Barbara Flood
Author-X-Name-First: Barbara
Author-X-Name-Last: Flood
Title: Insights into accounting education in a COVID-19 world
Abstract: 
 This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.
Journal: Accounting Education
Pages: 431-562
Issue: 5
Volume: 29
Year: 2020
Month: 9
X-DOI: 10.1080/09639284.2020.1808487
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1808487
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Template-Type: ReDIF-Article 1.0
Author-Name: Timothy J. Fogarty
Author-X-Name-First: Timothy J.
Author-X-Name-Last: Fogarty
Title: Accounting education in the post-COVID world: looking into the Mirror of Erised
Abstract: 
 Using the pause created by the COVID-19 pandemic, this essay expands upon the reflections offered by many accounting academics across the world. Many questions about where we find ourselves in our on-going efforts to educate, and what will be possible going forward, exist. This essay considers several dimensions including the technology we use, what we attempt to teach and the organizations that we use. Student and faculty behavior reside in the center of what will become of accounting education at this critical junction. Few answers are certainties.
Journal: Accounting Education
Pages: 563-571
Issue: 6
Volume: 29
Year: 2020
Month: 11
X-DOI: 10.1080/09639284.2020.1852945
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1852945
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Template-Type: ReDIF-Article 1.0
Author-Name: Lucía Mellado
Author-X-Name-First: Lucía
Author-X-Name-Last: Mellado
Author-Name: Laura Parte
Author-X-Name-First: Laura
Author-X-Name-Last: Parte
Author-Name: Enrique Villanueva
Author-X-Name-First: Enrique
Author-X-Name-Last: Villanueva
Title: Perceptions of the accounting profession based on an analysis of metaphors by undergraduate accounting students
Abstract: 
 This study explores final-year undergraduate accounting students’ perceptions of the accounting profession based on an analysis of personal metaphors. First, we identify and categorise the participants’ metaphors regarding the accounting profession and the students’ roles. Second, we identify similarities and differences in the perceptions of the two roles. Third, we analyse whether variables such as gender, age, nationality, academic specialty, or job preference are associated with the students’ perceptions. The data are obtained from the students’ responses to an open-ended questionnaire in which they express their metaphors through writing and drawing. The results suggest that most of the study participants have rather traditional views of the accounting profession, and most of them display similar approaches to accounting and education. This paper contributes to understanding accounting students’ perceptions and the findings may serve as a basis for designing specific in-class activities.
Journal: Accounting Education
Pages: 572-604
Issue: 6
Volume: 29
Year: 2020
Month: 11
X-DOI: 10.1080/09639284.2020.1833227
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1833227
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Template-Type: ReDIF-Article 1.0
Author-Name: Lisa Powell
Author-X-Name-First: Lisa
Author-X-Name-Last: Powell
Author-Name: Damien Lambert
Author-X-Name-First: Damien
Author-X-Name-Last: Lambert
Author-Name: Nicholas McGuigan
Author-X-Name-First: Nicholas
Author-X-Name-Last: McGuigan
Author-Name: Ashna Prasad
Author-X-Name-First: Ashna
Author-X-Name-Last: Prasad
Author-Name: Jerry Lin
Author-X-Name-First: Jerry
Author-X-Name-Last: Lin
Title: Fostering creativity in audit through co-created role-play
Abstract: 
 This paper investigates how authentic co-created role-play may assist audit students in developing creativity, a much-needed aptitude for auditors. Role-plays used in audit education are often structured, formal case approaches, limiting student creativity. In contrast, this role-play allows students to interact with a performance artist and encourages students to bring their interests, lived experiences, and audit context into the development of a storyboard and role-play performance. A total of 650 students at a large Australian University participated in this innovative role-play assignment and 313 (48.2%) responded to a follow-up survey. While some students experienced difficulties with the ambiguity and relatively unstructured nature, most students perceived enhanced creativity and human skills and reported high levels of engagement, motivation, and enthusiasm. Overall, this study contributes to accounting role-play literature by showing that co-created role-plays can be effective teaching tools to enhance creativity skill development and provide students with an enriching educational experience.
Journal: Accounting Education
Pages: 605-639
Issue: 6
Volume: 29
Year: 2020
Month: 11
X-DOI: 10.1080/09639284.2020.1838929
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1838929
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Template-Type: ReDIF-Article 1.0
Author-Name: Yolande Reyneke
Author-X-Name-First: Yolande
Author-X-Name-Last: Reyneke
Author-Name: Christina Cornelia Shuttleworth
Author-X-Name-First: Christina Cornelia
Author-X-Name-Last: Shuttleworth
Author-Name: Retha Gertruida Visagie
Author-X-Name-First: Retha Gertruida
Author-X-Name-Last: Visagie
Title: Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students
Abstract: 
 Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others’ work, without properly acknowledging their source(s). Especially in online environments, accounting students frequently fall prey to plagiarism and, as a result, transgress the fundamental values of integrity and honesty that should be deep-rooted in accountants. It is, therefore, critical that educators increase their students’ plagiarism awareness and understanding. Drawing on the findings of conceptual, literature review-based research, the Biological Sciences Curriculum Study 5E (BSCS 5E) instructional model is applied as a frame of reference for accounting educators to promote their students’ awareness of plagiarism while concomitantly enhancing their twenty-first-century skills. Both theoretical and practical contributions are envisaged through the application of this constructivist, student-centred approach.
Journal: Accounting Education
Pages: 1-21
Issue: 1
Volume: 30
Year: 2021
Month: 01
X-DOI: 10.1080/09639284.2020.1867875
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1867875
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Template-Type: ReDIF-Article 1.0
Author-Name: Joanna Krasodomska
Author-X-Name-First: Joanna
Author-X-Name-Last: Krasodomska
Author-Name: Justyna Godawska
Author-X-Name-First: Justyna
Author-X-Name-Last: Godawska
Title: E-learning in accounting education: the influence of students’ characteristics on their engagement and performance
Abstract: 
 In this study, we examined the relationship between university students’ engagement in a blended learning course and their performance. We also explored the roles which gender and nationality may play in the learning process. Our sample consisted of 335 students of International Accounting course. We used 23,796 student access computer logs as a proxy for their engagement in e-learning and the number of points obtained for completing the course tasks as the measure of their performance. We analyzed the relationship between them with the use of the Pearson correlation coefficient. Our study results revealed that participants’ engagement in e-learning had a positive effect on their final performance. We were also able to state that the relationship between students’ engagement in e-learning and their performance differs according to nationality. We did not identify a significant difference between the students’ engagement and performance according to gender.
Journal: Accounting Education
Pages: 22-41
Issue: 1
Volume: 30
Year: 2021
Month: 01
X-DOI: 10.1080/09639284.2020.1867874
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1867874
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Template-Type: ReDIF-Article 1.0
Author-Name: Husain Coovadia
Author-X-Name-First: Husain
Author-X-Name-Last: Coovadia
Author-Name: Christo Ackermann
Author-X-Name-First: Christo
Author-X-Name-Last: Ackermann
Title: Integrating digital pedagogies into a typical student learning lifecycle and its effect on exam performance
Abstract: 
 The aim of this paper is to determine whether the integration of digital pedagogies into the entire student learning lifecycle can improve exam performance. Since the inception of the so-called internet age, the use of technology has been explored as a platform for knowledge transfer. In formal education, this phenomenon has prompted higher education institutions to enhance their teaching and learning practices by integrating digital pedagogies into their courses. Accounting education, however, has been criticised for lagging behind mainstream educational developments in this area. This study bridges this gap by assessing whether the integration of digital pedagogies into the entire student learning lifecycle improves exam performance. An exploratory sequential mixed methods design was used in order to build the digital pedagogy, which was co-constructed with students. The pedagogy was then implemented and tested. The findings revealed that the treatment group outperformed the control group in exam performance (p < 0.01). This article contributes to the existing body of knowledge on accounting education by presenting an approach to working together with students to co-construct and integrate digital pedagogies into the entire student learning lifecycle. The study also proves that this holistic approach of technology integration can be effective in improving student exam performance.
Journal: Accounting Education
Pages: 42-62
Issue: 1
Volume: 30
Year: 2021
Month: 1
X-DOI: 10.1080/09639284.2020.1811993
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1811993
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Template-Type: ReDIF-Article 1.0
Author-Name: Denise Jackson
Author-X-Name-First: Denise
Author-X-Name-Last: Jackson
Author-Name: Stephanie Meek
Author-X-Name-First: Stephanie
Author-X-Name-Last: Meek
Title: Embedding work-integrated learning into accounting education: the state of play and pathways to future implementation
Abstract: 
 There is increasing pressure on higher education institutions to better prepare students for future work, augmented by widespread measurement of their performance using graduate employment metrics. Accounting is no exception with growing attention on whether, and in what ways, accounting curricula is aligning to labor market demands. This paper considers the importance of career preparedness among accounting students and higher education institutions’ effectiveness in achieving graduate outcomes that meet the needs of the profession. It contemplates the challenges in preparing accounting students for contemporary work and explores current practice in authentic and practical learning, particularly emergent forms of work-integrated learning (WIL) that are considered pivotal for engaging diverse student cohorts with the profession. We present key considerations when designing and implementing quality WIL programs, along with suggested strategies for enhancing WIL in the accounting discipline. The paper broadens thinking beyond internships to effectively strengthen accounting curricula in meeting industry needs.
Journal: Accounting Education
Pages: 63-85
Issue: 1
Volume: 30
Year: 2021
Month: 1
X-DOI: 10.1080/09639284.2020.1794917
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1794917
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Template-Type: ReDIF-Article 1.0
Author-Name: Emad Awadallah
Author-X-Name-First: Emad
Author-X-Name-Last: Awadallah
Author-Name: Adel Elgharbawy
Author-X-Name-First: Adel
Author-X-Name-Last: Elgharbawy
Title: Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major
Abstract: 
 Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting education literature by providing empirical evidence on the relationship between selected intrinsic and extrinsic factors and the choice of students to major in accounting in a fast-developing country, Qatar. Using mixed methods for data collection and analysis; a questionnaire survey along with semi-structured interviews; the findings of the current study confirm the propositions of the TRA that student’s decision to major in accounting is shaped by attitudinal factors (personal interests, perception of accounting education including introductory course, and the perception of job prospects), as well as subjective norms factors (influence of instructor and the social influence from family and peers).
Journal: Accounting Education
Pages: 86-106
Issue: 1
Volume: 30
Year: 2021
Month: 1
X-DOI: 10.1080/09639284.2020.1811992
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1811992
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Template-Type: ReDIF-Article 1.0
Author-Name: Hassan Damerji
Author-X-Name-First: Hassan
Author-X-Name-Last: Damerji
Author-Name: Anwar Salimi
Author-X-Name-First: Anwar
Author-X-Name-Last: Salimi
Title: Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting
Abstract: 
 The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) have an effect on the relationship between accounting students’ level of technology readiness and their decision to adopt AI. The study involved an examination of individual students’ perceptions of technology readiness and technology adoption. An online questionnaire consisting of 31 items gathering demographic information and perceptions of technology readiness, technology adoption, PEOU, and PU was administered to student participants. The findings from the study indicated that technology readiness has a significant influence on technology adoption. However, mediation analysis using hierarchical regression showed that the relationship between technology readiness and technology adoption of Artificial Intelligence is affected by both PEOU and PU.
Journal: Accounting Education
Pages: 107-130
Issue: 2
Volume: 30
Year: 2021
Month: 03
X-DOI: 10.1080/09639284.2021.1872035
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1872035
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Handle: RePEc:taf:accted:v:30:y:2021:i:2:p:107-130




Template-Type: ReDIF-Article 1.0
Author-Name: Heinrich Oosthuizen
Author-X-Name-First: Heinrich
Author-X-Name-Last: Oosthuizen
Author-Name: Paul De Lange
Author-X-Name-First: Paul
Author-X-Name-Last: De Lange
Author-Name: Trevor Wilmshurst
Author-X-Name-First: Trevor
Author-X-Name-Last: Wilmshurst
Author-Name: Nicola Beatson
Author-X-Name-First: Nicola
Author-X-Name-Last: Beatson
Title: Teamwork in the accounting curriculum: stakeholder expectations, accounting students’ value proposition, and instructors’ guidance
Abstract: 
 Studies have reported that employers, graduates, and other stakeholders do not believe that higher education curricula facilitate the development of teamwork competencies adequately. In response to calls from Kennedy and Dull [(2008) Transferable team skills for accounting students. Accounting Education, 17(2), 213–224] and Levant et al. [(2016) Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395], we take a qualitative approach to explore the views of Master of Professional Accounting students on the value propositions of process controls and educator-led support. In thematically analysing survey and interview responses, this study reports that effective process controls support teams by creating a constructive environment where social learning can take place. The study shows that without adequate educator-led guidance, increased accountability processes in teamwork lead to the circumvention of time-consuming activities and greater conflict in teams. We contribute an evidence-based schema that places instructor-guided teamwork process controls at the centre of constructivist learning. The schema links students’ value proposition of teamwork to the instructor’s ability to change student perceptions.
Journal: Accounting Education
Pages: 131-158
Issue: 2
Volume: 30
Year: 2021
Month: 03
X-DOI: 10.1080/09639284.2020.1858321
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1858321
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Handle: RePEc:taf:accted:v:30:y:2021:i:2:p:131-158




Template-Type: ReDIF-Article 1.0
Author-Name: Rui Silva
Author-X-Name-First: Rui
Author-X-Name-Last: Silva
Author-Name: Ricardo Rodrigues
Author-X-Name-First: Ricardo
Author-X-Name-Last: Rodrigues
Author-Name: Carmem Leal
Author-X-Name-First: Carmem
Author-X-Name-Last: Leal
Title: Games based learning in accounting education – which dimensions are the most relevant?
Abstract: 
 As new technologies pave the way to increasingly sophisticated and academically relevant experiences, gamification of the learning process, regardless of the field of expertise, becomes more and more important. This study aims to express several constructs that explain how one can apply Game-Based Learning to education while granting motivational success, attitudes, flow and learning. In this sense, in the present article, several theories have been used and related to each other, namely Landers’ Theory of Gamified Learning, Self Determination Theory, Flow Theory, and Planned Behaviour. The aim was to understand how Motivation, Flow and Attitude dimensions, which were obtained by applying Games Based Learning resources to the teaching of Accounting, can influence Perceived Learning. These constructs were examined to see how they influenced the Perceived Learning of Accounting (N = 816) college undergraduates who used AccountinGame like a quiz with contents learned in the classes. This research contributes to the current body of literature on Game-Based Learning in Accounting Education. Results clearly showed there is a robust relationship between the proposed framework dimensions. In this sense, after students had used games in Accounting curricular units, it was observed that Motivation and Attitudes influenced Perceived Learning, unlike Flow, which had no statistical influence.
Journal: Accounting Education
Pages: 159-187
Issue: 2
Volume: 30
Year: 2021
Month: 03
X-DOI: 10.1080/09639284.2021.1891107
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1891107
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Handle: RePEc:taf:accted:v:30:y:2021:i:2:p:159-187




Template-Type: ReDIF-Article 1.0
Author-Name: Ian P. Herbert
Author-X-Name-First: Ian P.
Author-X-Name-Last: Herbert
Author-Name: Andrew T. Rothwell
Author-X-Name-First: Andrew T.
Author-X-Name-Last: Rothwell
Author-Name: Jane L. Glover
Author-X-Name-First: Jane L.
Author-X-Name-Last: Glover
Author-Name: Stephanie A. Lambert
Author-X-Name-First: Stephanie A.
Author-X-Name-Last: Lambert
Title: Does the changing world of professional work need a new approach to accounting education?
Abstract: 
 The paper raises concerns about entry-level positions within large organisations as corporate accounting tasks are re-engineered, automated and relocated. Reduced opportunities for accounting graduates to start their careers are but one factor in a confluence of challenges to accounting education; not least, that in England and Wales study debt is around £50,000 for a typical degree programme. Drawing on discussions from an education/employer stakeholder group, the enquiry finds that longstanding tensions about the optimal mix of intellectual, technical and generic skills in accounting education might be better framed within a broader process of helping students to develop a social identity relevant to their work context. A key proposal is that educators should play a pivotal role in mentoring students so that they develop their own sense of preprofessional identity and thus, become work-ready on graduation.
Journal: Accounting Education
Pages: 188-212
Issue: 2
Volume: 30
Year: 2021
Month: 03
X-DOI: 10.1080/09639284.2020.1827446
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1827446
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Template-Type: ReDIF-Article 1.0
Author-Name: Prerana Agrawal
Author-X-Name-First: Prerana
Author-X-Name-Last: Agrawal
Author-Name: Jacqueline Birt
Author-X-Name-First: Jacqueline
Author-X-Name-Last: Birt
Author-Name: Mark Holub
Author-X-Name-First: Mark
Author-X-Name-Last: Holub
Author-Name: Warrick van Zyl
Author-X-Name-First: Warrick
Author-X-Name-Last: van Zyl
Title: Professional scepticism and the accounting classroom
Abstract: 
 Professional scepticism forms an integral part of a professional accountant’s skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating its role and training beyond audit. We also consider the important role that education can play in developing the trait professional scepticism. Through semi-structured interviews of academics, employers and the professional bodies, we find that professional scepticism is not considered a specific learning outcome nor is its development specifically evaluated. Despite being relevant across different accounting roles, educators do not consciously embed professional scepticism within accounting units other than auditing. We provide examples of how professional scepticism is addressed in the accounting curriculum and consider whether employers’ expectations are being met.
Journal: Accounting Education
Pages: 213-233
Issue: 3
Volume: 30
Year: 2021
Month: 05
X-DOI: 10.1080/09639284.2021.1913616
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1913616
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Handle: RePEc:taf:accted:v:30:y:2021:i:3:p:213-233




Template-Type: ReDIF-Article 1.0
Author-Name: Diana Tien Irafahmi
Author-X-Name-First: Diana Tien
Author-X-Name-Last: Irafahmi
Author-Name: P. John Williams
Author-X-Name-First: P. John
Author-X-Name-Last: Williams
Author-Name: Rosemary Kerr
Author-X-Name-First: Rosemary
Author-X-Name-Last: Kerr
Title: Written communication: the professional competency often neglected in auditing courses
Abstract: 
 The purpose of this Indonesian-based study is to assess students’ perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires and writing products. Students completed a questionnaire based on the International Accounting Education Standards Board competencies of audit, technology, communication, teamwork, professional scepticism and judgment and ethics. The findings showed that students perceived their competence in written communication to be very low compared with other competencies. The findings from the writing test revealed that students were unable to develop a professional audit document. To support the development of written communication competence necessary for success in the audit profession, accounting educators should address the writing shortcomings by implementing curriculum redesign using a constructive alignment framework.
Journal: Accounting Education
Pages: 304-324
Issue: 3
Volume: 30
Year: 2021
Month: 05
X-DOI: 10.1080/09639284.2021.1916547
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1916547
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Handle: RePEc:taf:accted:v:30:y:2021:i:3:p:304-324




Template-Type: ReDIF-Article 1.0
Author-Name: Peace Onuwabhagbe Okougbo
Author-X-Name-First: Peace Onuwabhagbe
Author-X-Name-Last: Okougbo
Author-Name: Elewechi Ngozi Okike
Author-X-Name-First: Elewechi Ngozi
Author-X-Name-Last: Okike
Author-Name: Amos Alao
Author-X-Name-First: Amos
Author-X-Name-Last: Alao
Title: Accounting ethics education and the ethical awareness of undergraduates: an experimental study
Abstract: 
 This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducted to identify changes in ethical awareness. A pre-test and post-test quasi-experimental design was conducted using ethical vignettes which were administered to both the treatment group and control group to observe for differences in their awareness. This study observed a significant difference in the ethical awareness of the students in the treatment group compared to those in the control group. The study concludes that the ethics intervention curriculum has a positive impact on the ethical awareness of the students. This study exemplifies how an ethics intervention can enhance undergraduate students’ awareness of ethical issues that may arise in the workplace.
Journal: Accounting Education
Pages: 258-276
Issue: 3
Volume: 30
Year: 2021
Month: 05
X-DOI: 10.1080/09639284.2021.1888135
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1888135
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Handle: RePEc:taf:accted:v:30:y:2021:i:3:p:258-276




Template-Type: ReDIF-Article 1.0
Author-Name: Judith Ainsworth
Author-X-Name-First: Judith
Author-X-Name-Last: Ainsworth
Title: Team-Based Learning in professional writing courses for accounting graduates: positive impacts on student engagement, accountability and satisfaction
Abstract: 
 The accounting curriculum has been criticised for failing to develop accounting students’ professional and generic skills for the future needs of employers. This paper describes a constructivist active learning approach, namely Team-Based Learning (TBL), to embed professional skills in a postgraduate professional writing course for accountants. The study explores TBL as an effective team pedagogy that enhances student engagement, accountability and satisfaction. Using a mixed-method approach to analyse student scores on individual and team Readiness Assurance Tests, responses to the TBL Student Assessment Instrument, mid-semester survey and end-of-semester team peer assessment, the study found the TBL method developed teamwork, communication, negotiation and problem-solving skills, and individual and team accountability. Since these skills are critical for successful accounting careers, the findings provide empirical grounding for adopting TBL methodology in accounting communication courses and could form the basis for implementing the methodology in other business and management disciplines.
Journal: Accounting Education
Pages: 234-257
Issue: 3
Volume: 30
Year: 2021
Month: 05
X-DOI: 10.1080/09639284.2021.1906720
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1906720
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Handle: RePEc:taf:accted:v:30:y:2021:i:3:p:234-257




Template-Type: ReDIF-Article 1.0
Author-Name: Jaysinha S. Shinde
Author-X-Name-First: Jaysinha S.
Author-X-Name-Last: Shinde
Author-Name: Udaysinha S. Shinde
Author-X-Name-First: Udaysinha S.
Author-X-Name-Last: Shinde
Author-Name: Alex Hill
Author-X-Name-First: Alex
Author-X-Name-Last: Hill
Author-Name: Christopher Adams
Author-X-Name-First: Christopher
Author-X-Name-Last: Adams
Author-Name: Joshua Harden
Author-X-Name-First: Joshua
Author-X-Name-Last: Harden
Title: Effect of Data mindfulness training on accounting students: results from a randomized control trial
Abstract: 
 The purpose of this study is to evaluate the effect of mindfulness training on stress, mindfulness, and life satisfaction in accounting students. Eighty-eight students participated in a randomized control trial conducted at a Midwestern university comparing students who went through a mindfulness training program called Daata Meditation (DM) with students in a control group. A Split Plot ANOVA found that the students who went through mindfulness training showed reduced stress, increased mindfulness, and increased life satisfaction. A Process Model Regression Analysis (PMRA) further showed that these results are moderated partially by intensity of mindfulness practice. The results of this study indicate that mindfulness training can be a valuable tool in increasing accounting student success and as a potential solution to ameliorate the high levels of stress prevalent in accounting careers.
Journal: Accounting Education
Pages: 277-303
Issue: 3
Volume: 30
Year: 2021
Month: 05
X-DOI: 10.1080/09639284.2021.1888136
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1888136
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Handle: RePEc:taf:accted:v:30:y:2021:i:3:p:277-303




Template-Type: ReDIF-Article 1.0
Author-Name: Husam Aldamen
Author-X-Name-First: Husam
Author-X-Name-Last: Aldamen
Author-Name: Hadeel Alkhateeb
Author-X-Name-First: Hadeel
Author-X-Name-Last: Alkhateeb
Author-Name: Kim Kercher
Author-X-Name-First: Kim
Author-X-Name-Last: Kercher
Author-Name: Keith Duncan
Author-X-Name-First: Keith
Author-X-Name-Last: Duncan
Author-Name: Janice Hollindale
Author-X-Name-First: Janice
Author-X-Name-Last: Hollindale
Title: Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting
Abstract: 
 This paper examines a multi-faceted workplace simulation project as a curriculum design strategy to address the expanding core competencies that constrained accounting programmes must incorporate. The problem-based learning simulation incorporates technical content with communication and cross-cultural skills competencies. Using Q methodology, this study reveals how students perceived their engagement in the simulation project. The results indicate strong agreement amongst students regarding the effectiveness of the simulation project procedures and the usefulness of its outcomes. However, a clear disparity was evident in terms of students’ perspectives on the level of acquiring the cross-cultural and team competencies that the simulation project sought to instil. Suggestions for future implementations are explored.
Journal: Accounting Education
Pages: 385-412
Issue: 4
Volume: 30
Year: 2021
Month: 07
X-DOI: 10.1080/09639284.2021.1906719
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1906719
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Handle: RePEc:taf:accted:v:30:y:2021:i:4:p:385-412




Template-Type: ReDIF-Article 1.0
Author-Name: Regina Mensah Onumah
Author-X-Name-First: Regina Mensah
Author-X-Name-Last: Onumah
Author-Name: Samuel Nana Yaw Simpson
Author-X-Name-First: Samuel Nana Yaw
Author-X-Name-Last: Simpson
Author-Name: Amoako Kwarteng
Author-X-Name-First: Amoako
Author-X-Name-Last: Kwarteng
Title: The effects of ethics education interventions on ethical attitudes of professional accountants: evidence from Ghana
Abstract: 
 The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results show that EEIs such as the inclusion of ethics-related courses, methods of teaching ethics, methods of assessing ethics and methods of ethics incorporation have positive and significant effects on the EAA. Further, personal demographic factors such as experience and age moderate the positive relationship between EEI and ethical attitude. The study contributes to the extant literature by demonstrating that cultural relativism plays a crucial role in shaping EAA. This study differs from the previous studies since it uses professional accountants as the unit of analysis and situated within the context of the developing country.
Journal: Accounting Education
Pages: 413-437
Issue: 4
Volume: 30
Year: 2021
Month: 07
X-DOI: 10.1080/09639284.2021.1916548
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1916548
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Handle: RePEc:taf:accted:v:30:y:2021:i:4:p:413-437




Template-Type: ReDIF-Article 1.0
Author-Name: Clement C. Chen
Author-X-Name-First: Clement C.
Author-X-Name-Last: Chen
Author-Name: Sarah A. Garven
Author-X-Name-First: Sarah A.
Author-X-Name-Last: Garven
Author-Name: Keith T. Jones
Author-X-Name-First: Keith T.
Author-X-Name-Last: Jones
Author-Name: Audrey N. Scarlata
Author-X-Name-First: Audrey N.
Author-X-Name-Last: Scarlata
Title: Is career guidance sending the right message about accounting work? Comparing accounting with competing professions
Abstract: 
 Using U.S. Department of Labor O*NET occupation data, we test hypotheses, developed primarily from the occupational models upon which the American College Testing’s (ACT) Profile career guidance is based, to examine how accounting compares with three competing professions: engineering, medicine, and law. Awareness of the differences in views about the accounting profession between the Profile system and current workers in the field may be useful in improving efforts to educate, recruit, and retain future accounting professionals. Findings indicate that the Profile system underestimates accountants’ need for communication and interaction and analytical thinking abilities. Further, it overestimates their involvement in information processing and nonpersonal tasks. Additionally, we find that accounting is not an outlier profession; instead, it shares much in common with its competitors. Overall, results suggest that the leading occupational models, and the Profile system upon which they are based, may not provide a comprehensive picture of contemporary accounting work.
Journal: Accounting Education
Pages: 355-384
Issue: 4
Volume: 30
Year: 2021
Month: 07
X-DOI: 10.1080/09639284.2021.1913615
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1913615
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Handle: RePEc:taf:accted:v:30:y:2021:i:4:p:355-384




Template-Type: ReDIF-Article 1.0
Author-Name: E. A. J. Terblanche
Author-X-Name-First: E. A. J.
Author-X-Name-Last: Terblanche
Author-Name: B. De Clercq
Author-X-Name-First: B.
Author-X-Name-Last: De Clercq
Title: A critical thinking competency framework for accounting students
Abstract: 
 Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly identifying critical thinking competencies as part of a review of the literature. Terms, concepts, skills, attributes, dispositions and abilities needed for critical thinking in general were identified from seminal works on critical thinking, and then progressively analysed by the researchers to group similar concepts. Secondly, the principles of interactive qualitative analysis (IQA) were applied to obtain participants’ views on the critical thinking competencies required of accounting students. This study provides a comprehensive critical thinking competency framework suitable for the changing environment in which accountants need to function to remain relevant in the Fourth Industrial Revolution.
Journal: Accounting Education
Pages: 325-354
Issue: 4
Volume: 30
Year: 2021
Month: 07
X-DOI: 10.1080/09639284.2021.1913614
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1913614
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Handle: RePEc:taf:accted:v:30:y:2021:i:4:p:325-354




Template-Type: ReDIF-Article 1.0
Author-Name: Lyn Daff
Author-X-Name-First: Lyn
Author-X-Name-Last: Daff
Title: Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies
Abstract: 
 This study investigates students’ learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the extent to which graduates met employers’ ICT competency expectations. Overall, employers’ expectations of graduates in the workplace are higher although they have mixed views about their ICT competencies. It remains essential for graduates to have a sound foundation of accounting skills. Graduates need to understand how transactions move through the accounting process so that they can evaluate the reasonableness of accounting information. The study highlights where enhancements can be made to courses. These findings can be used by accounting educators in the planning and delivery of accounting programmes to ensure that accounting graduates have the essential ICT competencies required for their future careers.
Journal: Accounting Education
Pages: 495-524
Issue: 5
Volume: 30
Year: 2021
Month: 09
X-DOI: 10.1080/09639284.2021.1935282
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1935282
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Handle: RePEc:taf:accted:v:30:y:2021:i:5:p:495-524




Template-Type: ReDIF-Article 1.0
Author-Name: Rosemary King
Author-X-Name-First: Rosemary
Author-X-Name-Last: King
Author-Name: Paul Blayney
Author-X-Name-First: Paul
Author-X-Name-Last: Blayney
Author-Name: John Sweller
Author-X-Name-First: John
Author-X-Name-Last: Sweller
Title: How language background impacts learners studying International Financial Reporting Standards: a cognitive load theory perspective
Abstract: 
 This study offers evidence of the impact of language background on the performance of students enrolled in an accounting study unit. It aims to quantify the effects of language background on performance in essay questions, compared to calculation questions requiring an application of procedures. Marks were collected from 2850 students. The results were examined using a two-way mixed ANOVA. A significant interaction was found. There was no significant difference in performance on calculation questions between those students with an English language background and students with a language background other than English. Students with an English language background performed better on essay questions. Cognitive load theory suggests that these differences in results are due to the burden of additional cognitive translation processes taking up restricted working memory resources for students with a language background other than English on questions with a heavy language component. Implications for accounting educators are discussed.
Journal: Accounting Education
Pages: 439-450
Issue: 5
Volume: 30
Year: 2021
Month: 09
X-DOI: 10.1080/09639284.2021.1930562
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1930562
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Handle: RePEc:taf:accted:v:30:y:2021:i:5:p:439-450




Template-Type: ReDIF-Article 1.0
Author-Name: Radiah Othman
Author-X-Name-First: Radiah
Author-X-Name-Last: Othman
Author-Name: Fawzi Laswad
Author-X-Name-First: Fawzi
Author-X-Name-Last: Laswad
Author-Name: Saiyidi Mat-Roni
Author-X-Name-First: Saiyidi
Author-X-Name-Last: Mat-Roni
Title: Academic adjustments and learning experiences of government-sponsored accounting students in a foreign university
Abstract: 
 This study examines the learning experiences of government-sponsored second-year international accounting students at a host university in New Zealand. There is an expectation that being financially advantaged, government-sponsored students should navigate better in the new learning environment. Nonetheless, the results show that they experienced the typical situational challenges faced by other international students in foreign universities. These challenges were so significant that were not even mitigated by having scholarships or previous excellent academic records. The implicit expectation is for the home institution and government sponsor to have a pro-active role in collaborating with the host university in the foreign country to provide pre- and post-departure support. Academic adjustment is a gradual process; thus, future research may include international students at different stages of study to better understand their coping strategies and their relationships with academic achievements.
Journal: Accounting Education
Pages: 472-494
Issue: 5
Volume: 30
Year: 2021
Month: 09
X-DOI: 10.1080/09639284.2021.1919157
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1919157
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Handle: RePEc:taf:accted:v:30:y:2021:i:5:p:472-494




Template-Type: ReDIF-Article 1.0
Author-Name: Julieth E. Ospina-Delgado
Author-X-Name-First: Julieth E.
Author-X-Name-Last: Ospina-Delgado
Author-Name: María A. García-Benau
Author-X-Name-First: María A.
Author-X-Name-Last: García-Benau
Author-Name: Ana Zorio-Grima
Author-X-Name-First: Ana
Author-X-Name-Last: Zorio-Grima
Title: Learning IFRS through MOOC: student and graduate perceptions
Abstract: 
 This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques, significant differences regarding gender were found among the respondents’ perceptions, women holding a more positive opinion towards learning IFRS via a MOOC. A logit model was implemented to determine how these factors could forecast the demand for an IFRS MOOC by respondents. The research findings deliver interesting insights, especially for researchers and providers of academic offerings in accounting education. This research enables the identification and further prediction of the most relevant features within an IFRS MOOC, considering the context of Southern American countries like Colombia where the training of IFRS via MOOC is not currently widespread.
Journal: Accounting Education
Pages: 451-471
Issue: 5
Volume: 30
Year: 2021
Month: 09
X-DOI: 10.1080/09639284.2021.1925131
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1925131
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Handle: RePEc:taf:accted:v:30:y:2021:i:5:p:451-471




Template-Type: ReDIF-Article 1.0
Author-Name: Alex Wong
Author-X-Name-First: Alex
Author-X-Name-Last: Wong
Author-Name: Sendirella George
Author-X-Name-First: Sendirella
Author-X-Name-Last: George
Author-Name: Farzana Aman Tanima
Author-X-Name-First: Farzana Aman
Author-X-Name-Last: Tanima
Title: Operationalising dialogic accounting education through praxis and social and environmental accounting: exploring student perspectives
Abstract: 
 Higher accounting education tends to be monologic and uphold a ‘hidden curriculum’ based on neoliberal and neoclassical economic assumptions that prioritise financial stakeholders’ concerns and profit maximisation. This informs what is regarded as teachable knowledge in accounting education, and how this is taught. Critical accounting researchers have urged educators/researchers to adopt dialogic pedagogical approaches to reimagine how accounting can facilitate democratic dialogue about the range of practices it covers; expose students to divergent socio-political perspectives on accountability; and promote critical reflection and transform their understandings of their lived realities. Our research is situated within the critical Social and Environmental Accounting (SEA) literature and the potential of a dialogic accounting pedagogy. Through student interviews and reflections from educators, we explore the design and implementation of a third-year accounting course containing a SEA component, and its potential for achieving the aspirations of dialogic pedagogy, and how this can be developed and implemented.
Journal: Accounting Education
Pages: 525-550
Issue: 5
Volume: 30
Year: 2021
Month: 09
X-DOI: 10.1080/09639284.2021.1919531
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1919531
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Handle: RePEc:taf:accted:v:30:y:2021:i:5:p:525-550




Template-Type: ReDIF-Article 1.0
Author-Name: Gemma K. Lewis
Author-X-Name-First: Gemma K.
Author-X-Name-Last: Lewis
Author-Name: Belinda Williams
Author-X-Name-First: Belinda
Author-X-Name-Last: Williams
Author-Name: Stephen Allen
Author-X-Name-First: Stephen
Author-X-Name-Last: Allen
Author-Name: Beverly Goldfarb
Author-X-Name-First: Beverly
Author-X-Name-Last: Goldfarb
Author-Name: Kevin Lyall
Author-X-Name-First: Kevin
Author-X-Name-Last: Lyall
Author-Name: Rose Kling
Author-X-Name-First: Rose
Author-X-Name-Last: Kling
Author-Name: Peta Statham
Author-X-Name-First: Peta
Author-X-Name-Last: Statham
Title: Developing an evaluation tool to provide a 360-degree reflection on work-integrated learning in accounting education
Abstract: 
 In the higher education environment, work-integrated learning (WIL) is widely considered a key component of developing work-ready and professional graduates. Quality evaluation systems are needed to ensure continual improvement and development of WIL programs focusing on all stakeholder perspectives, not just the students or the sponsoring organisations. This paper describes the process a team of business academics and educational developers at an Australian university adopted to design a 360-degree approach to WIL evaluation, using action research methodology. The team developed an evaluation tool, comprising an online survey and associated web-enabled platform. The tool was trialled in a final year accounting unit, which had recently introduced a placement-based WIL project. Peer reflections from WIL educators across our institution in addition to internal testing, complemented our findings regarding what further changes were required to make this innovative tool applicable to different WIL contexts and disciplines.
Journal: Accounting Education
Pages: 601-620
Issue: 6
Volume: 30
Year: 2021
Month: 11
X-DOI: 10.1080/09639284.2021.1963994
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1963994
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Handle: RePEc:taf:accted:v:30:y:2021:i:6:p:601-620




Template-Type: ReDIF-Article 1.0
Author-Name: Usha Mistry
Author-X-Name-First: Usha
Author-X-Name-Last: Mistry
Title: Enhancing students’ employability skills awareness through the accounting professional body on an undergraduate accounting degree
Abstract: 
 Whilst there is an array of literature written about students’ skills development, there is a gap between skills development and what students can learn through a membership of professional accounting bodies. This study examines how being connected with a professional body, the Association of Chartered and Certified Accountants (ACCA) from the outset of their degree helps awareness of developing their employability skills via belonging to the profession. Using an online questionnaire, focus group meetings, and email reminders about the ACCA services offered, the findings show that ACCA student membership begins to help students identify with the profession and brings awareness to planning and developing both their technical and employability skills, assisting them in entry to the profession and the world of work. The results from this research illuminate the importance of integrating student membership into the curriculum so that students identify early with the career that they have chosen.
Journal: Accounting Education
Pages: 578-600
Issue: 6
Volume: 30
Year: 2021
Month: 11
X-DOI: 10.1080/09639284.2021.1950016
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1950016
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Handle: RePEc:taf:accted:v:30:y:2021:i:6:p:578-600




Template-Type: ReDIF-Article 1.0
Author-Name: Karin Barac
Author-X-Name-First: Karin
Author-X-Name-Last: Barac
Author-Name: Marina Kirstein
Author-X-Name-First: Marina
Author-X-Name-Last: Kirstein
Author-Name: Rolien Kunz
Author-X-Name-First: Rolien
Author-X-Name-Last: Kunz
Title: Using peer review to develop professional competencies: an Ubuntu perspective
Abstract: 
 There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students’ perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method approach was followed that showed that students perceived the intervention as having positively influenced the development of their competence in nine areas. A positive relationship was found between the students’ perceived development of these competencies and their own academic performance. The study also draws attention to students’ interpersonal perspectives, and suggests Ubuntu dimensions that can be emphasised to promote interconnectedness between an individual student and their peers. The study contributes to the peer review literature by showing its application in the auditing discipline, and by suggesting that an interpersonal frame of reference be considered to strengthen peer review as a social process.
Journal: Accounting Education
Pages: 551-577
Issue: 6
Volume: 30
Year: 2021
Month: 11
X-DOI: 10.1080/09639284.2021.1942089
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1942089
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Handle: RePEc:taf:accted:v:30:y:2021:i:6:p:551-577




Template-Type: ReDIF-Article 1.0
Author-Name: Vangelis Tsiligiris
Author-X-Name-First: Vangelis
Author-X-Name-Last: Tsiligiris
Author-Name: Dorothea Bowyer
Author-X-Name-First: Dorothea
Author-X-Name-Last: Bowyer
Title: Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education
Abstract: 
 The fourth industrial revolution (4IR) presents many opportunities and challenges in a digitised world of work. This paper draws on a systematic literature review of recent research published by accounting professional bodies outlining the impact of digital technologies on the accounting profession. By taking advantage of this work this study critically assesses the types of skills and personal qualities that graduates as future accountants will need and explores the implications for accounting education and university curricula. The analysis reveals that necessary skills for future accountants may be summarised into four categories: (a) Ethical skills; (b) Digital skills; (c) Business skills; and (d) Soft skills. The analysis reveals ‘adaptability’ and ‘lifelong approach to CPD’ as the two essential personal qualities for future accountants. The practical implications for university accounting education are summarised in a proposed conceptual framework. The proposed conceptual framework: (1) acts as a roadmap for universities to align their accounting curricula with the developments in professional body syllabi; (2) helps university accounting education teachers to update, enrich, and refocus their teaching and learning approach to the requirements of the 4IR; and (3) promotes the coordination and rationalisation of the skills and personal qualities currently pursued by employability agendas at university, course, and module levels.
Journal: Accounting Education
Pages: 621-649
Issue: 6
Volume: 30
Year: 2021
Month: 11
X-DOI: 10.1080/09639284.2021.1938616
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1938616
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Template-Type: ReDIF-Article 1.0
Author-Name: Randolph Nsor-Ambala
Author-X-Name-First: Randolph
Author-X-Name-Last: Nsor-Ambala
Title: The impact of collaborative learning approaches on assessment outcomes in an accounting theory class
Abstract: 
 The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year ‘accounting major’ students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to enhance students’ teamwork skills. The study uses a mixed-methods approach, applying a quantitative method in analysing the relationships and then using focus groups to gain insights about students’ reaction to CL and collaborative based exams (CLBE). The results confirm that collaborative based exams (CLBE) after a CL mechanism significantly and comparatively improves students’ qualitative and problem-solving based exam scores, reduces pre-exam anxiety and enhances knowledge retention. Both low performing and high CGPA students benefited from CL and collaborative based exams (CLBE). Students, even though appreciative of the visible benefits of CL, contested a group-based grading system, and female students revealed gender biases within group dynamics. This study is the first application of inter and intragroup dependent exam constructs within collaborative based exams (CLBE).
Journal: Accounting Education
Pages: 1-38
Issue: 1
Volume: 31
Year: 2022
Month: 01
X-DOI: 10.1080/09639284.2021.1944232
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1944232
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Template-Type: ReDIF-Article 1.0
Author-Name: Jeanette K. Van Akkeren
Author-X-Name-First: Jeanette K.
Author-X-Name-Last: Van Akkeren
Author-Name: Julie-Anne Tarr
Author-X-Name-First: Julie-Anne
Author-X-Name-Last: Tarr
Title: The application of experiential learning for forensic accounting students: the Mock trial
Abstract: 
 Designing and implementing accounting programms that develop relevant skills for industry are in greater demand from practitioners. In accounting courses, complex topics may require an approach beyond traditional lectures and workshops. Experiential learning provides an alternative approach and is particularly relevant to forensic accounting students where legal rules and processes are taught. This paper presents the results from implementing Kolb’s experiential learning model including a mock trial to improve student learning on the role of the forensic accounting expert witness. The study is a qualitative design and examines a collection of reflective writing accounts of student experiences over three years. Using Kolb’s four-stage cyclic model, the paper examines student learning outcomes and how learning was enhanced from the experience. Findings from this study identify that active learning and continual feedback are critical to student learning and that complex topics can be better understood with practical experience.
Journal: Accounting Education
Pages: 39-66
Issue: 1
Volume: 31
Year: 2022
Month: 01
X-DOI: 10.1080/09639284.2021.1960573
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1960573
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Template-Type: ReDIF-Article 1.0
Author-Name: Regina Mensah Onumah
Author-X-Name-First: Regina Mensah
Author-X-Name-Last: Onumah
Author-Name: Samuel Nana Yaw Simpson
Author-X-Name-First: Samuel Nana Yaw
Author-X-Name-Last: Simpson
Author-Name: Amoako Kwarteng
Author-X-Name-First: Amoako
Author-X-Name-Last: Kwarteng
Title: Ethics and curriculum design of accounting programmes in a developing country: a qualitative insight
Abstract: 
 The paper explores curriculum design and drivers of ethics in universities and the professional accounting bodies in Ghana. Data were collected through individual face-to-face interviews. The study revealed that ethics in the curricula of universities and professional bodies are integrated within and across subjects and within all levels of programmes. Also, ethics is integrated using a combination of stand-alone, embedded and narrative approaches. Factors such as faculty initiative, industry demand, international benchmarking and modernisation are some of the drivers of ethics in the universities and the professional accounting bodies. Accounting educators need to understand the nature and drivers of ethics in the design of accounting curricula in order to improve the ethical practices of accounting graduates. The study is among the few that adopt an in-depth qualitative approach in highlighting the nature of ethics curriculum design for universities and professional bodies.
Journal: Accounting Education
Pages: 92-112
Issue: 1
Volume: 31
Year: 2022
Month: 01
X-DOI: 10.1080/09639284.2021.1963295
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1963295
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Handle: RePEc:taf:accted:v:31:y:2022:i:1:p:92-112




Template-Type: ReDIF-Article 1.0
Author-Name: Antonella Russo
Author-X-Name-First: Antonella
Author-X-Name-Last: Russo
Author-Name: Liz Warren
Author-X-Name-First: Liz
Author-X-Name-Last: Warren
Author-Name: Lorenzo Neri
Author-X-Name-First: Lorenzo
Author-X-Name-Last: Neri
Author-Name: Agnieszka Herdan
Author-X-Name-First: Agnieszka
Author-X-Name-Last: Herdan
Author-Name: Karen Brickman
Author-X-Name-First: Karen
Author-X-Name-Last: Brickman
Title: Enhancing accounting and finance students’ awareness of transferable skills in an integrated blended learning environment
Abstract: 
 This research investigates students’ transferable skills in an integrating blended learning environment, specifically addressing writing skills. Drawing on Biggs’ application of constructivism theory, the study analyses students’ characteristics, perception of the designed teaching methods, and confidence in their writing skills. The study context was a suite of accounting and finance programmes in the United Kingdom. 164 student participants answered questionnaires, from among whom focus group participants were organised. A mixed research method was adopted to clarify the drivers of the active learning process. The findings reveal that students’ characteristics influence perceptions, and that a well-designed blended learning method can alter their perceptions and improve students’ writing skills. The study contributes to the literature on blended learning by providing evidence of its positive impact on the students’ learning process and performance. The findings encourage accounting educators to develop strategies to improve students’ performance in transferable skills through an appropriate learning design.
Journal: Accounting Education
Pages: 67-91
Issue: 1
Volume: 31
Year: 2022
Month: 01
X-DOI: 10.1080/09639284.2021.1961087
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1961087
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Template-Type: ReDIF-Article 1.0
Author-Name: Heba Abou-El-Sood
Author-X-Name-First: Heba
Author-X-Name-Last: Abou-El-Sood
Author-Name: Waleed Ghoniem
Author-X-Name-First: Waleed
Author-X-Name-Last: Ghoniem
Title: Exploring the effectiveness of total quality management in accounting education: the case of Egypt
Abstract: 
 In this study, we explore actual and perceived effectiveness of accounting education (AE) pre/post the application of total quality management in Egypt, which constitutes an interesting educational context. In a mixed-methods approach, we examine the effect of applying quality measures on accounting-major senior students’ performance, measured by test scores. Then, we target various stakeholders to assess deficiencies and potential quality improvement. Using in-depth interviews and survey questionnaires, we identify eight performance-improvement dimensions for the application of quality measures in AE institutions using a sample of 513 respondents. Results show that the current practice of AE generally suffer from deficiencies that can be significantly improved by applying quality measures related to students, instructors, institution, program, facilities, training/internships, financing costs, and employer feedback. The findings are relevant to educators and policymakers seeking to sustain competitive advantage of graduates in a fiercely competitive market. We provide future avenues for research to accounting scholars.
Journal: Accounting Education
Pages: 134-166
Issue: 2
Volume: 31
Year: 2022
Month: 03
X-DOI: 10.1080/09639284.2021.1942937
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1942937
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Template-Type: ReDIF-Article 1.0
Author-Name: Munther Al-Nimer
Author-X-Name-First: Munther
Author-X-Name-Last: Al-Nimer
Author-Name: Fairouz M. Mustafa
Author-X-Name-First: Fairouz M.
Author-X-Name-Last: Mustafa
Title: Accounting students’ demographics and competencies: the mediating role of student engagement
Abstract: 
 Educational institutions play a pivotal role in providing the market with well-educated and skilled employees with core professional competencies, particularly in accounting. Although previous studies have extensively discussed accounting students' demographic factors in developed countries. However, these demographics have received only minor attention in emerging regions. Therefore, this study explores the effect of accounting students' demographics on professional competencies by examining the mediating role of student engagement activities in Jordanian universities. This research adopts Astin's ([1984]. Student involvement: A developmental theory for higher education. Journal of College Student Personnel, 25(4), 297–308) Input-Environment/Process-Output (I-E-O) model. The study applies mixed methods by collecting quantitative data from questionnaires and qualitative data from personal interviews. The results indicate that the levels of accounting student engagement activities in Jordanian universities are still modest. Moreover, they show that student demographics significantly impact both student engagement and professional competencies and that the student engagement activities significantly affect the professional competencies of accounting students and partially mediate the effect of accounting students' demographics and professional competencies. The study has implications for the planning of undergraduate accounting education programmes, as it recommends focusing on the factors that influence student engagement and professional competencies.
Journal: Accounting Education
Pages: 213-241
Issue: 2
Volume: 31
Year: 2022
Month: 03
X-DOI: 10.1080/09639284.2021.1999278
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1999278
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Template-Type: ReDIF-Article 1.0
Author-Name: Walaa Wahid ElKelish
Author-X-Name-First: Walaa Wahid
Author-X-Name-Last: ElKelish
Author-Name: Rafiuddin Ahmed
Author-X-Name-First: Rafiuddin
Author-X-Name-Last: Ahmed
Title: Advancing accounting education using LEGO® Serious Play simulation technique
Abstract: 
 This paper investigates the impact of the LEGO® Serious Play simulation technique on accounting students’ learning outcomes. Data is from a stratified random sample of undergraduate accounting students at a leading higher education institution in the United Arab Emirates (UAE) emerging market. This paper uses parametric statistical analysis techniques to test the study hypothesis. The empirical findings indicate significant differences between LEGO® Serious Play simulation and traditional learning techniques on students’ learning outcomes. More specifically, the use of LEGO® Serious Play simulation significantly improves accounting students’ higher-level learning outcomes, such as Analysis skills. In comparison, the traditional teaching technique attains a significant positive impact on accounting students’ lower-level learning outcomes such as Knowledge and Application skills. The Comprehension learning skills showed no significant difference between the two teaching methods. This paper highlights the importance of alternative instructional approaches to enhance accounting students’ learning outcomes and support accounting educators teaching activities.
Journal: Accounting Education
Pages: 167-183
Issue: 2
Volume: 31
Year: 2022
Month: 03
X-DOI: 10.1080/09639284.2021.1905011
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1905011
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Template-Type: ReDIF-Article 1.0
Author-Name: Osama A. Mah’d
Author-X-Name-First: Osama A.
Author-X-Name-Last: Mah’d
Author-Name: Ghassan H. Mardini
Author-X-Name-First: Ghassan H.
Author-X-Name-Last: Mardini
Title: The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
Abstract: 
 This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered in higher education institutions (HEI) based in the Middle East and North Africa (MENA) region. A mixed methods approach involving a questionnaire and semi-structured interviews is used. Data comprises of 151 responses and 12 semi-structured interviews with academics and practitioners based in six MENA countries. The majority of the respondents believe that there is a gap between theory and practice and the IESs are not in use in the universities and have had no substantial effect on accounting education. Significant differences exist between the views of the two groups in terms of the factors that affect the quality of accounting education. On the other hand, both groups agree about how accounting education should be improved in the future.
Journal: Accounting Education
Pages: 113-133
Issue: 2
Volume: 31
Year: 2022
Month: 3
X-DOI: 10.1080/09639284.2020.1790020
File-URL: http://hdl.handle.net/10.1080/09639284.2020.1790020
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Template-Type: ReDIF-Article 1.0
Author-Name: Abdulaziz Y. S. Mosbah
Author-X-Name-First: Abdulaziz Y. S.
Author-X-Name-Last: Mosbah
Author-Name: Christopher J. Cowton
Author-X-Name-First: Christopher J.
Author-X-Name-Last: Cowton
Author-Name: Julie E. Drake
Author-X-Name-First: Julie E.
Author-X-Name-Last: Drake
Author-Name: Wilma W. Teviotdale
Author-X-Name-First: Wilma W.
Author-X-Name-Last: Teviotdale
Title: Preparing students for the workplace in developing countries: a study of accounting education in Libya
Abstract: 
 Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty’s lack of practical experience; weak links with the profession; a traditional curriculum; teacher-centred pedagogy; traditional forms of assessment; the number and quality of students; limited or outdated resources; and poor physical infrastructure. As a study of the preparation of students for the workplace in a developing country, which takes account of both faculty and practitioner views, this paper also contributes to the limited literature on accounting education in Libya. Considering the findings through the lens of institutional theory concepts leads to recommendations for options that are likely to be relevant not only to Libya but also to the wider MENA region and other developing countries.
Journal: Accounting Education
Pages: 184-212
Issue: 2
Volume: 31
Year: 2022
Month: 03
X-DOI: 10.1080/09639284.2022.2032220
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2032220
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Template-Type: ReDIF-Article 1.0
# input file: catalog-resolver2207140862559725444.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004
Author-Name: Dafydd Mali
Author-X-Name-First: Dafydd
Author-X-Name-Last: Mali
Author-Name: Hyoung-joo Lim
Author-X-Name-First: Hyoung-joo
Author-X-Name-Last: Lim
Title: Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?
Abstract: 
 In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group receives a research-informed teaching (RIT) intervention for the final 10 minutes of TA delivery (PER sample). Using questionnaire data, we find that the perceptions of both groups of students are equivalent at the start of the semester, suggesting two homogenous groups. However, at the end of the semester, we find the PER sample that receives the RIT intervention develops more critical perceptions. We find that the TA sample consolidates the views expressed in textbooks. Moreover, using mid-term and final exam values as a measure for academic performance, we find that the academic performance of both groups is equivalent at the mid-term point. However, the RIT intervention group demonstrates higher performance compared to the TA sample at the end of the semester. Overall our results suggest that undergraduate accounting students have the ability and sophistication to appreciate accounting research knowledge as a social phenomenon which can enhance their intrinsic motivation to develop accounting knowledge.
Journal: Accounting Education
Pages: 322-346
Issue: 3
Volume: 31
Year: 2022
Month: 05
X-DOI: 10.1080/09639284.2021.2014914
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2014914
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Template-Type: ReDIF-Article 1.0
# input file: catalog-resolver6485644707919679069.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004
Author-Name: Frederique Bouilheres
Author-X-Name-First: Frederique
Author-X-Name-Last: Bouilheres
Author-Name: Paul de Lange
Author-X-Name-First: Paul
Author-X-Name-Last: de Lange
Author-Name: Glennda Scully
Author-X-Name-First: Glennda
Author-X-Name-Last: Scully
Author-Name: Prem Yapa
Author-X-Name-First: Prem
Author-X-Name-Last: Yapa
Author-Name: Brendan O’Connell
Author-X-Name-First: Brendan
Author-X-Name-Last: O’Connell
Title: Professional accounting body affiliation in a developing country: the case of membership attraction in Vietnam
Abstract: 
 Despite studies on the perceptions of benefits and costs of joining a professional body little empirical evidence is available on the deciding factors for joining one specific professional body, let alone multiple ones in an emerging economy. Using the Theory of Planned Behaviour (TPB) theoretical lens, this paper investigates, through surveys, the factors affecting the decisions by final-year university students and associate members to affiliate with one or more professional bodies in Vietnam. This study used a quantitative approach design. Questionnaires were sent to students studying an undergraduate accounting degree in Vietnam (N = 167) and candidates completing the foundations levels of a foreign professional accounting body programme in Vietnam (N = 145). The results show that attitude is the most significant factor in explaining the intentions of accounting students and foundation candidates to affiliate with a professional accounting body while subjective norm is only marginally significant and perceived behavioural control is not significant. The comparison between those who intend to professionally affiliate and those who do not reveal that the main factors affecting the decision are the reputation of the professional body, career and networking opportunities, international recognition, professional status, international mobility opportunities, perceived expertise of members and continuing professional development.
Journal: Accounting Education
Pages: 294-321
Issue: 3
Volume: 31
Year: 2022
Month: 05
X-DOI: 10.1080/09639284.2021.1976656
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1976656
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Template-Type: ReDIF-Article 1.0
# input file: catalog-resolver-7578585469751626571.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004
Author-Name: David J. Emerson
Author-X-Name-First: David J.
Author-X-Name-Last: Emerson
Author-Name: Kenneth J. Smith
Author-X-Name-First: Kenneth J.
Author-X-Name-Last: Smith
Title: Student use of homework assistance websites
Abstract: 
 The recent pandemic necessitated a migration to online instruction leading to concerns regarding the integrity of online assessments as a result of the presence of fee-based websites that disseminate answers to students. We validated this concern by evaluating student performance on an online quiz where some of the questions had easily searchable answers, and others that had been altered so that an internet search would return no usable results. Analysis of the results showed that students performed better on the readily searchable questions compared to those that were not. A follow-up study was conducted in which access to other websites was prohibited. In this assessment, students performed significantly worse on the previously searchable questions, but their performance on the de-identified questions was unchanged. Collectively, these results indicate that there was student use of homework assistance websites to obtain answers, a problem that should trouble accounting educators across the globe.
Journal: Accounting Education
Pages: 273-293
Issue: 3
Volume: 31
Year: 2022
Month: 05
X-DOI: 10.1080/09639284.2021.1971095
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1971095
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Template-Type: ReDIF-Article 1.0
# input file: catalog-resolver7533046908969766429.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004
Author-Name: Sofia Asonitou
Author-X-Name-First: Sofia
Author-X-Name-Last: Asonitou
Title: Impediments and pressures to incorporate soft skills in Higher Education accounting studies
Abstract: 
 This study explores the impediments and the pressures to establish the policy of introducing skills and competencies in the Greek Higher Education (HE) accounting studies. Soft skills may improve considerably accountants’ career prospects whether they work in industry or auditing. A mixed-method approach with two data collection phases was undertaken; survey research and semi-structured interviews. Survey research addressed a questionnaire to accounting teachers, Business Administration and Accounting (BAA) students and accounting professionals, while interviews explored the deeper views of stakeholders. 1626 responses were collected and statistically analyzed. Participants agreed that the lack of Higher Education Institutions’ (HEIs) effective partnerships with external organizations are the highest barrier to skills development, while the apparent pressure comes from the obligation to comply with European Union (EU) recommendations and Bologna Agreement. Interviews revealed challenges related to the views about ‘marketization’ of HE and the superficial compliance with policies enforced by supranational organizations.
Journal: Accounting Education
Pages: 243-272
Issue: 3
Volume: 31
Year: 2022
Month: 05
X-DOI: 10.1080/09639284.2021.1960871
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1960871
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Handle: RePEc:taf:accted:v:31:y:2022:i:3:p:243-272

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# input file: RAED_A_1997768_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: Janie Bérubé
Author-X-Name-First: Janie
Author-X-Name-Last: Bérubé
Author-Name: Yves Gendron
Author-X-Name-First: Yves
Author-X-Name-Last: Gendron
Title: Through students’ eyes: case study of a critical pedagogy initiative in accounting education
Abstract: 
 Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen Brookfield, we investigate an initiative conducted with undergraduates who followed a mandatory course during the 2015–2016 academic year in which critical thinking, from the viewpoint of the critical pedagogy movement, was emphasized. The setting is the School of Accounting at Université Laval (Québec). The following question informed our case study: how do students experience the learning of accounting through critical pedagogy? Our analysis identifies three types of experiences in the learning of accounting through critical pedagogy: dedication (resonance with one's human aspirations), receptiveness (interest in broadening one's horizons), and discomfort (resistance to critical pedagogy on the ground of the field's performance imperatives). Our case study aims to contribute to the accounting education literature on critical thinking and critical pedagogy. Importantly, we found that dedication experiences often resonated with the belief that critical thinking (as articulated in the course) is marginal to the field of performance-based professional practice.
Journal: Accounting Education
Pages: 394-430
Issue: 4
Volume: 31
Year: 2022
Month: 07
X-DOI: 10.1080/09639284.2021.1997768
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1997768
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# input file: RAED_A_2013908_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: Denize Demarche Minatti Ferreira
Author-X-Name-First: Denize Demarche Minatti
Author-X-Name-Last: Ferreira
Author-Name: Monique Cristiane de Oliveira
Author-X-Name-First: Monique Cristiane
Author-X-Name-Last: de Oliveira
Author-Name: José Alonso Borba
Author-X-Name-First: José Alonso
Author-X-Name-Last: Borba
Author-Name: Fillipe Schappo
Author-X-Name-First: Fillipe
Author-X-Name-Last: Schappo
Title: Do Brazilian researchers in graduate accounting programs publish in English? An exploratory study
Abstract: 
 Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is to provide English publications overview made by Brazilian Accounting researchers. We collected the papers published in English through the Lattes curricula of 489 accredited professors in the 36 Graduate Programs in Accounting Sciences over a 21-year period. Results show that the publishing of papers in English has increased over the years. However, the focus of these publications has been broad, diversified and of low impact. Typically, there has been a lack of papers by Brazilian researchers in top journals and/or journals which are specifically dedicated to the Accounting area.
Journal: Accounting Education
Pages: 431-451
Issue: 4
Volume: 31
Year: 2022
Month: 07
X-DOI: 10.1080/09639284.2021.2013908
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2013908
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# input file: RAED_A_1998785_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: Amy F. Holmes
Author-X-Name-First: Amy F.
Author-X-Name-Last: Holmes
Author-Name: Renee Foshee
Author-X-Name-First: Renee
Author-X-Name-Last: Foshee
Author-Name: Teresa de Jesus Elizondo Montemayor
Author-X-Name-First: Teresa
Author-X-Name-Last: de Jesus Elizondo Montemayor
Title: Strengthening the accounting pipeline through diversity: preference for Big 4 employment and intentions to change
Abstract: 
 High turnover rates in public accounting, particularly in Big 4 firms, are troublesome considering the shortage of accounting professionals. This study investigates the factors that influence the choice of career path upon graduation and the long-term career goals of accounting students in the United States (US) and Mexico. Analysis of survey data explores students’ intentions to exit Big 4 public accounting. Findings suggest that US participants who desire a Big 4 career path tend to be younger, male, and less concerned with economic factors while their Mexican counterparts tend to be more concerned with growth opportunities, less concerned with social factors, and feel more external pressure. Of those students that choose Big 4 upon graduation, 33% of US (primarily male) and 44% of Mexican students (primarily female) intend to remain with a Big 4 firm. This study contributes to the discussion of diversity and the accounting profession pipeline.
Journal: Accounting Education
Pages: 370-393
Issue: 4
Volume: 31
Year: 2022
Month: 07
X-DOI: 10.1080/09639284.2021.1998785
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1998785
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# input file: RAED_A_1991404_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: Josette Edwards Pelzer
Author-X-Name-First: Josette Edwards
Author-X-Name-Last: Pelzer
Author-Name: Porschia Nkansa
Author-X-Name-First: Porschia
Author-X-Name-Last: Nkansa
Title: Why aren’t more minority accounting students choosing auditing? An examination of career choice and perceptions
Abstract: 
 The underrepresentation of minority professionals in audit persists despite ongoing counterefforts by accounting firms and faculty. We conduct 19 semi-structured interviews with minority (Black and Hispanic) and nonminority (White) accounting majors and document their perceptions of the audit profession. We evaluate responses in the context of social cognitive career theory, which links one’s self-efficacy beliefs and outcome expectations to the intention to pursue a particular career path. Our findings indicate both minority and nonminority participants had an overall positive perception of the audit profession and believed they could have successful careers in auditing. However, minority students discussed more audit-related negative self-efficacy experiences than their nonminority counterparts. We conclude by recommending that accounting firm and other stakeholder initiatives include audit mentorship programs targeted specifically at minority accounting majors early in their accounting programs to generate positive (and combat negative) audit-related self-efficacy experiences.
Journal: Accounting Education
Pages: 347-369
Issue: 4
Volume: 31
Year: 2022
Month: 07
X-DOI: 10.1080/09639284.2021.1991404
File-URL: http://hdl.handle.net/10.1080/09639284.2021.1991404
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# input file: RAED_A_2032775_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Samanthi Senaratne
Author-X-Name-First: Samanthi
Author-X-Name-Last: Senaratne
Author-Name: Nuwan Gunarathne
Author-X-Name-First: Nuwan
Author-X-Name-Last: Gunarathne
Author-Name: Roshan Herath
Author-X-Name-First: Roshan
Author-X-Name-Last: Herath
Author-Name: Dileepa Samudrage
Author-X-Name-First: Dileepa
Author-X-Name-Last: Samudrage
Author-Name: Thilini Cooray
Author-X-Name-First: Thilini
Author-X-Name-Last: Cooray
Title: Institutional pressures and responses to the introduction of integrated reporting into accounting curricula: the case of Sri Lankan universities
Abstract: 
 This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka’s ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a ‘compromise’ or ‘acquiescence’ strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors.
Journal: Accounting Education
Pages: 536-566
Issue: 5
Volume: 31
Year: 2022
Month: 09
X-DOI: 10.1080/09639284.2022.2032775
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2032775
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# input file: RAED_A_2017305_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Meredith Tharapos
Author-X-Name-First: Meredith
Author-X-Name-Last: Tharapos
Author-Name: Brendan T. O’Connell
Author-X-Name-First: Brendan T.
Author-X-Name-Last: O’Connell
Title: (Re)constructing identity in the transnational classroom: the student perspective
Abstract: 
 This study examines the ways in which accounting students re(construct) their identities in a transnational education (TNE) environment when taught by visiting academics from another culture. Using focus groups with TNE accounting students and classroom observation, our findings show that TNE students’ identities are forged through a continual dialogic process of negotiation and mediation between previous and current pedagogical practices, their own and other individuals’ cultural values and assumptions, institutional expectations, and their pre-professional identities as accountants. We also highlight that culture, and the influence it exerts on students, is dynamic and cannot be overly generalised. Our findings also have important implications for the design and delivery of domestic accounting programmes with large international cohorts.
Journal: Accounting Education
Pages: 502-535
Issue: 5
Volume: 31
Year: 2022
Month: 09
X-DOI: 10.1080/09639284.2021.2017305
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2017305
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# input file: RAED_A_2029748_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Marné Van Niekerk
Author-X-Name-First: Marné
Author-X-Name-Last: Van Niekerk
Author-Name: Marthinus Delport
Author-X-Name-First: Marthinus
Author-X-Name-Last: Delport
Title: Evolving flipped classroom design in a cost/management accounting module in a rural South African context
Abstract: 
 Capturing and maintaining students’ attention in higher education has long been a focal point in research. This is especially true of accounting courses, for which many students lack the contextual knowledge and integration skills required to be successful, particularly among rural students. The flipped classroom has been poised as a possible solution to improving student engagement, since it optimises the classroom contact time, while providing opportunities for the integration and application of knowledge. However, various constraints might make it difficult to implement the flipped classroom design in rural contexts. The purpose of this study was to evaluate whether the flipped classroom design would be beneficial to students studying on a rural campus. A three-year action research design was used to evaluate learning preferences and students’ academic performance. The results revealed a need for a contextualised flipped classroom design that can improve student engagement and academic performance in rural settings.
Journal: Accounting Education
Pages: 567-595
Issue: 5
Volume: 31
Year: 2022
Month: 09
X-DOI: 10.1080/09639284.2022.2029748
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2029748
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# input file: RAED_A_2015408_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Aslam Izah Selamat
Author-X-Name-First: Aslam Izah
Author-X-Name-Last: Selamat
Author-Name: Siti Manisah Ngalim
Author-X-Name-First: Siti Manisah
Author-X-Name-Last: Ngalim
Title: Putra Salamanis board game: the game of bookkeeping for fundamental financial accounting learning
Abstract: 
 This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part of classroom learning. The paper introduces Putra Salamanis, the game developed by the authors and which is inspired by the well-known board game, Monopoly, as a suitable board game in teaching financial accounting fundamentals. In this game, business transactions are recorded based on the double-entry rule. This requires students to recognize the five accounting elements of assets, liabilities, equities, revenue, and expenses, which are vital in accrual basis accounting. A pilot group of students who engaged themselves in the game provided positive feedback, implying that the game facilitated students’ learning in understanding the basic concept of double-entry bookkeeping and accrual accounting.
Journal: Accounting Education
Pages: 596-614
Issue: 5
Volume: 31
Year: 2022
Month: 09
X-DOI: 10.1080/09639284.2021.2015408
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2015408
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# input file: RAED_A_2015407_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Erica Pimentel
Author-X-Name-First: Erica
Author-X-Name-Last: Pimentel
Author-Name: Emilio Boulianne
Author-X-Name-First: Emilio
Author-X-Name-Last: Boulianne
Title: Competency Map development as an identity movement: a Canadian perspective
Abstract: 
 Extant research on competency-based accounting education has largely ignored how competency map development is a political process. Combining interviews and documentary analysis, we explore the evolution in the Canadian Professional Accounting (CPA) Canada Competency Map, from its implementation in 2013 through its first review in 2019, to study how changing levels of information technology coverage in the Map reflect changing perceptions about the centrality of IT to the profession’s collective identity. We present the Map revision as an identity movement whereby stakeholders mobilize competing institutional logics to articulate incongruent visions for the profession’s collective identity. Our study makes three contributions to the literature: First, we show that a competency map is the outcome of a collective identity movement. Second, we demonstrate how professions adapt their collective identity to external threats. Finally, we theorize on the role of professional accounting bodies as arbitrators of competing collective identities.
Journal: Accounting Education
Pages: 453-481
Issue: 5
Volume: 31
Year: 2022
Month: 09
X-DOI: 10.1080/09639284.2021.2015407
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2015407
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# input file: RAED_A_2015409_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Katharina Rahnert
Author-X-Name-First: Katharina
Author-X-Name-Last: Rahnert
Title: The teaching hand in remote accounting education: bringing mirror neurons into the debate
Abstract: 
 This study sheds light on the challenges of communicating knowledge in remote accounting education that has traditionally been demonstrated on a blackboard or whiteboard. In a synchronous online education setting, the study investigated whether students’ learning experience is facilitated by observing the instructor’s hand while examples are demonstrated. Students of two courses in fundamental accounting observed four demonstrations where the conditions instructor’s hand visible/not visible were alternated using a document camera (hand visible) and a writing pad (hand not visible). The study also explored the reasons for students’ preferences for demonstrations with or without visible hands. In terms of theory, the study contributes to previous research on cognitive load theory and social agency theory. Providing helpful directions for instructional design, the findings indicate that observing the instructor’s hand facilitates students’ learning experience to a considerably higher degree than not observing the instructor’s hand. Preferences for demonstrations with visible hands primarily relate to embodied cognition effects that are generated when observing and imitating human movement due to the mirror neuron system. Other explanations relate to social cue advantages – observing the instructor’s hand induces a feeling of connectedness, which in turn enhances cognitive engagement.
Journal: Accounting Education
Pages: 482-501
Issue: 5
Volume: 31
Year: 2022
Month: 09
X-DOI: 10.1080/09639284.2021.2015409
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2015409
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# input file: RAED_A_2014915_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Garry D. Carnegie
Author-X-Name-First: Garry D.
Author-X-Name-Last: Carnegie
Title: Accounting 101: redefining accounting for tomorrow
Abstract: 
 What is accounting today? Are conventional definitions of accounting adequate for the early 2020s? What definition do you teach? Accounting is positioned in this study as not a mere neutral, benign, technical practice. It is also a social practice and moral practice as understood based on the important research of accounting scholars across the past 40 years. The paper supports a new definition of accounting as technical, social and moral practice, proposed by Carnegie, G., Parker, L., & Tsahuridu, E. [(2021a). It’s 2020: what is accounting today? Australian Accounting Review, 31(1), 65–73. https://doi.org/10.1111/auar.12325; (2021b). Redefining accounting for tomorrow. IFAC Knowledge Gateway, April 6. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/redefining-accounting-tomorrow]. The era of calculative order in which we live is illuminated using a tailored case study on global university rankings, using the lens of the proposed definition of accounting. It is intended to provide a better understanding globally of the effects of accounting emergence and change to both professional accountants and non-accountants. Readers may ask ‘why’? Accounting has not attained its full potential and can contribute to shaping a better world from tomorrow.
Journal: Accounting Education
Pages: 615-628
Issue: 6
Volume: 31
Year: 2022
Month: 11
X-DOI: 10.1080/09639284.2021.2014915
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2014915
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# input file: RAED_A_2018338_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Brendan T. O'Connell
Author-X-Name-First: Brendan T.
Author-X-Name-Last: O'Connell
Title: ‘He who pays the piper calls the tune’: university key performance indicators post COVID-19
Abstract: 
 This paper is analytical and primarily focuses at the individual academic level. It examines the drive for academics to meet narrowly defined key performance indicators that is potentially leading to sub-optimal outcomes such as universities diverging from acting for the wider betterment of society and reduced quality of teaching and learning. This trend has been exacerbated by the COVID-19 crisis. For example, a heavy reliance on online learning has potentially reduced student engagement where these programmes have not been designed and implemented well. If academic performance is primarily judged by research outcomes, but academics face increasing expectations around developing high-level, online teaching materials, then this creates a tension for them. Turning to the ways forward, universities need to develop staff performance evaluation systems that re-orientate towards a broader set of indicators of success, and academics need more input into the performance indicators that are cascaded down to them.
Journal: Accounting Education
Pages: 629-639
Issue: 6
Volume: 31
Year: 2022
Month: 11
X-DOI: 10.1080/09639284.2021.2018338
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2018338
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# input file: RAED_A_2134732_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Hoa Luong
Author-X-Name-First: Hoa
Author-X-Name-Last: Luong
Author-Name: Yimei Man
Author-X-Name-First: Yimei
Author-X-Name-Last: Man
Author-Name: Frederico Botafogo
Author-X-Name-First: Frederico
Author-X-Name-Last: Botafogo
Author-Name: Nicola Beatson
Author-X-Name-First: Nicola
Author-X-Name-Last: Beatson
Title: Sense of belonging during a global pandemic: a case of accounting students
Abstract: 
 In this paper, we use the context of a global pandemic and subsequent movement between on-campus and online teaching to explore the concept of students’ sense of belonging. We ask how the sense of belonging in accounting students has been impacted during the pandemic and what are the lessons learned from such observations. Considering teaching and learning at University A (The University’s name is blind as per the review requirement of the journal), New Zealand as a case study, and the COVID-19 pandemic as a natural experiment, we explore a sense of belonging in our accounting students. We speculate that whether the new circumstances be beneficial or detrimental to students’ sense of belonging would depend on many factors. Our study offers practical implications for accounting educators and the higher education sector to enhance students’ sense of belonging when facing disruption.
Journal: Accounting Education
Pages: 652-666
Issue: 6
Volume: 31
Year: 2022
Month: 11
X-DOI: 10.1080/09639284.2022.2134732
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2134732
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# input file: RAED_A_2007409_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Meredith Tharapos
Author-X-Name-First: Meredith
Author-X-Name-Last: Tharapos
Title: Opportunity in an uncertain future: reconceptualising accounting education for the post-COVID-19 world
Abstract: 
 Accounting education has previously been slow to adapt to the rapidly changing educational and global environment. The COVID-19 pandemic has provided a catalyst to reimagine and redesign innovative learning and teaching and assessment approaches that encompass a broader conceptualisation of accounting. This paper future orientates accounting education by firmly embedding technology, the development of professional skills and industry engagement at its heart. It also discusses vital supporting architecture and mechanisms to empower accounting educators to initiate and enact meaningful change. This paper contributes to the debate about the relevance of accounting education and provides several suggestions for ensuring its future applicability and ongoing sustainability.
Journal: Accounting Education
Pages: 640-651
Issue: 6
Volume: 31
Year: 2022
Month: 11
X-DOI: 10.1080/09639284.2021.2007409
File-URL: http://hdl.handle.net/10.1080/09639284.2021.2007409
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# input file: RAED_A_2028641_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Meredith Tharapos
Author-X-Name-First: Meredith
Author-X-Name-Last: Tharapos
Author-Name: Brendan T. O’Connell
Author-X-Name-First: Brendan T.
Author-X-Name-Last: O’Connell
Title: What processes do academics undertake in an international teaching experience that reveal their cultural intelligence?
Abstract: 
 The purpose of this study was to understand the processes undertaken by accounting academics during an international teaching experience that reveal their cultural intelligence (CQ) levels. We employ an ethnographic approach with confirmatory data collection involving five triangulated sources. Our findings indicate supportive and culturally sensitive strategies, active participation in the host environment, the importance of intrinsic motivation, and the ability to appropriately adjust behaviour are associated with higher levels of CQ. Furthermore, the ability to engage local actors and embrace local culture and people were found to be important capabilities of academics who possessed higher levels of CQ.
Journal: Accounting Education
Pages: 1-33
Issue: 1
Volume: 32
Year: 2023
Month: 01
X-DOI: 10.1080/09639284.2022.2028641
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2028641
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# input file: RAED_A_2032221_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: M. de Bruyn
Author-X-Name-First: M.
Author-X-Name-Last: de Bruyn
Title: Emotional intelligence capabilities that can improve the non-technical skills of accounting students
Abstract: 
 The International Federation of Accountants (IFAC) requires its member professional accounting organisations and their authorised educators to adopt the overarching guidelines that are provided in the International Education Standards (IES). Despite these requirements, which include that accounting students develop several non-technical skills (NTS), students fail to adequately develop such skills. Furthermore, several studies advise that accounting programmes must incorporate emotional intelligence (EI) development initiatives, but this requirement is excluded from the IES. Resultantly, educators may disregard EI development within accounting programmes, especially since these programmes are already considered overloaded. This study investigates whether it is possible to advance the NTS of accounting students while facilitating the development of their EI competencies by aiming to answer the following question: which EI capabilities can improve the NTS of accounting students? By following a qualitative research approach and performing a systematic literature review, the study found that the enhancement of multiple EI capabilities can lead to the improvement of several NTS of accounting students. Educators that want to renew their NTS development offering, or introduce EI development initiatives within their accounting programmes, can use these findings as a guide to determine which EI capabilities (or combination thereof) can advance the essential NTS of accounting students.
Journal: Accounting Education
Pages: 61-89
Issue: 1
Volume: 32
Year: 2023
Month: 01
X-DOI: 10.1080/09639284.2022.2032221
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Handle: RePEc:taf:accted:v:32:y:2023:i:1:p:61-89



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# input file: RAED_A_2030240_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Karen Mountain
Author-X-Name-First: Karen
Author-X-Name-Last: Mountain
Author-Name: Wilma Teviotdale
Author-X-Name-First: Wilma
Author-X-Name-Last: Teviotdale
Author-Name: Jonathan Duxbury
Author-X-Name-First: Jonathan
Author-X-Name-Last: Duxbury
Author-Name: Jenny Oldroyd
Author-X-Name-First: Jenny
Author-X-Name-Last: Oldroyd
Title: Are they taking action? Accounting undergraduates’ engagement with assessment criteria and self-regulation development
Abstract: 
 Our study aims to investigate whether engaging students with formative assessment and feedback activities could support students’ self-regulation, improve performance and improve satisfaction with assessment. The intervention designs are implemented using a novel framework, developed for staff reflection, derived from a self-regulation learning model and formative assessment and feedback principles.Zimmerman’s self-regulation model is chosen for a holistic approach, covering all Phases, to investigate the interventions within 3 honours level modules covering 483 students and 9 academic staff. Student views are obtained immediately following interventions from a short questionnaire and statistically analysed; semi-structured staff interviews are analysed thematically from NVivo.Significant improvement in students’ confidence and satisfaction with assessments occurs; evidence for improvement in performance and self-regulation is limited. Staff reflection areas are identified with suggestions for more effective feedforward strategies in support of self-regulation.
Journal: Accounting Education
Pages: 34-60
Issue: 1
Volume: 32
Year: 2023
Month: 01
X-DOI: 10.1080/09639284.2022.2030240
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2030240
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Handle: RePEc:taf:accted:v:32:y:2023:i:1:p:34-60



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# input file: RAED_A_2034023_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Oluseyi Oluseun Adesina
Author-X-Name-First: Oluseyi Oluseun
Author-X-Name-Last: Adesina
Author-Name: Olufunbi Alaba Adesina
Author-X-Name-First: Olufunbi Alaba
Author-X-Name-Last: Adesina
Author-Name: Ismail Adelopo
Author-X-Name-First: Ismail
Author-X-Name-Last: Adelopo
Author-Name: Godfred Adjappong Afrifa
Author-X-Name-First: Godfred Adjappong
Author-X-Name-Last: Afrifa
Title: Managing group work: the impact of peer assessment on student engagement
Abstract: 
 This study investigates the impact of peer assessment on students’ engagement in their learning in a group work context. The study used regression analysis and was complemented by qualitative responses from a survey of 165 first-year undergraduates in a UK university. Findings suggest that students’ perception of their contribution to group work fosters engagement and enhances their learning in a group. Also, that students’ perception and the overall experience of rating their peers’ work impact their engagement within a group. The study contributes to the literature by focusing on the assessment of the entire learning journey within a group rather than the final group output. In particular, the study highlights the significant contributions of peer assessment in managing student engagement in modules and/or assessments for large cohorts.
Journal: Accounting Education
Pages: 90-113
Issue: 1
Volume: 32
Year: 2023
Month: 01
X-DOI: 10.1080/09639284.2022.2034023
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2034023
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Handle: RePEc:taf:accted:v:32:y:2023:i:1:p:90-113

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# input file: RAED_A_2057195_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Denise Jackson
Author-X-Name-First: Denise
Author-X-Name-Last: Jackson
Author-Name: Grant Michelson
Author-X-Name-First: Grant
Author-X-Name-Last: Michelson
Author-Name: Rahat Munir
Author-X-Name-First: Rahat
Author-X-Name-Last: Munir
Title: Developing accountants for the future: new technology, skills, and the role of stakeholders
Abstract: 
 New technologies in accounting are widely regarded as crucial to building organisational success. They have, and continue, to impact on the requisite skills for graduate and early career accounting professionals. This research focuses on how well universities, employing organisations, and professional associations are preparing early career accountants for new technology, and the future pathways to build technology-related skills. Drawing on a mixed-method study of 315 early career accountants and 175 managers/recruiters in Australia, we find different perceptions exist between these two groups. Early career accountants were generally more positive in their assessment of how well organisations’ training systems prepared them for new technology while managers/recruiters expressed greater confidence in universities’ ability to develop accountants to meet emergent skill demands. We argue there is an important, complementary, and yet slightly different role played by stakeholders (universities/employing organisations/professional associations) in building technology-related skills to help collectively nurture early career accountant talent.
Journal: Accounting Education
Pages: 150-177
Issue: 2
Volume: 32
Year: 2023
Month: 03
X-DOI: 10.1080/09639284.2022.2057195
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2057195
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# input file: RAED_A_2041056_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Cecilia Chiu
Author-X-Name-First: Cecilia
Author-X-Name-Last: Chiu
Author-Name: Robyn King
Author-X-Name-First: Robyn
Author-X-Name-Last: King
Author-Name: Corene Crossin
Author-X-Name-First: Corene
Author-X-Name-Last: Crossin
Title: Using colour-coded digital annotation for enhanced case-based learning outcomes
Abstract: 
 Business cases are commonly adopted into the accounting curricula to promote deep learning. However, in practice, case-based learning is often ineffective without facilitation because of accounting students’ strong surface-learning tendencies. This study investigates the case-based learning effect of colour-coded digital annotation (CCDA). CCDA requires students to highlight web-based text using prescribed colours and present case responses as annotated comments. Our findings indicate that students who adopt CCDA achieve greater improvement in case assessments. Consistent with findings in the technology-enhanced literature (TEL), CCDA provides greater benefits for students who engage more with the intervention. However, CCDA’s effect on learning outcomes is not correlated with the self-reported learning experience. This study contributes to the literature and practice by presenting a cost-effective intervention to operationalise case-based learning in accounting education.
Journal: Accounting Education
Pages: 201-221
Issue: 2
Volume: 32
Year: 2023
Month: 03
X-DOI: 10.1080/09639284.2022.2041056
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2041056
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Handle: RePEc:taf:accted:v:32:y:2023:i:2:p:201-221



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# input file: RAED_A_2041055_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Melissa A. Ling
Author-X-Name-First: Melissa A.
Author-X-Name-Last: Ling
Author-Name: Margaret E. Knight
Author-X-Name-First: Margaret E.
Author-X-Name-Last: Knight
Title: A review of lecture capture research in business education
Abstract: 
 The purpose of this paper is to provide a comprehensive review of empirical lecture capture (LC) research in business education from the last ten years. Lecture capture was selected as it is a common delivery tool in both online and blended learning courses. By summarizing extant empirical LC research in business education, we lay the foundation for future (post-COVID-19) research in online and blended learning. We believe it is important for future research to meaningfully integrate past empirical results in order to fully assess, understand, and predict the learning modalities that will best serve business education stakeholders in a post-COVID world. To that end, we provide a compilation of empirical lecture capture results by theme that is useful for both research and teaching purposes. We also provide a condensed summary of empirical findings and recommendations that can be easily disseminated to faculty in order to facilitate instructor preparedness for teaching in this modality and as well as inform pedagogical decision-making.
Journal: Accounting Education
Pages: 178-200
Issue: 2
Volume: 32
Year: 2023
Month: 03
X-DOI: 10.1080/09639284.2022.2041055
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2041055
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Handle: RePEc:taf:accted:v:32:y:2023:i:2:p:178-200



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# input file: RAED_A_2041057_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Johannes Voshaar
Author-X-Name-First: Johannes
Author-X-Name-Last: Voshaar
Author-Name: Martin Knipp
Author-X-Name-First: Martin
Author-X-Name-Last: Knipp
Author-Name: Thomas Loy
Author-X-Name-First: Thomas
Author-X-Name-Last: Loy
Author-Name: Jochen Zimmermann
Author-X-Name-First: Jochen
Author-X-Name-Last: Zimmermann
Author-Name: Florian Johannsen
Author-X-Name-First: Florian
Author-X-Name-Last: Johannsen
Title: The impact of using a mobile app on learning success in accounting education
Abstract: 
 We examine the impact of a gamified mobile learning application on students’ exam success in a mandatory introductory accounting course. The app was developed with the particular needs of first-year students in mind. It provides elements like quizzes as well as organizational and communicative elements helping students structure their daily life at university. The results indicate that serious app users achieve a significantly higher score in the final exam than non-serious users. We apply three approaches, including OLS and 2SLS regression, and an identification strategy based on students who re-take the course to show the app's positive effect. Especially the 2SLS approach, which addresses the issue of self-selection, may add valuable insights into the use of mobile technology in accounting education. This study not only contributes to the ongoing research on the effects of mobile technology in higher education but also sheds light on the determinants of student success.
Journal: Accounting Education
Pages: 222-247
Issue: 2
Volume: 32
Year: 2023
Month: 03
X-DOI: 10.1080/09639284.2022.2041057
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2041057
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Handle: RePEc:taf:accted:v:32:y:2023:i:2:p:222-247



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# input file: RAED_A_2039729_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Gulliver Lux
Author-X-Name-First: Gulliver
Author-X-Name-Last: Lux
Author-Name: Antonello Callimaci
Author-X-Name-First: Antonello
Author-X-Name-Last: Callimaci
Author-Name: Marie-Andrée Caron
Author-X-Name-First: Marie-Andrée
Author-X-Name-Last: Caron
Author-Name: Anne Fortin
Author-X-Name-First: Anne
Author-X-Name-Last: Fortin
Author-Name: Nadia Smaili
Author-X-Name-First: Nadia
Author-X-Name-Last: Smaili
Title: COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction
Abstract: 
 Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.
Journal: Accounting Education
Pages: 115-149
Issue: 2
Volume: 32
Year: 2023
Month: 03
X-DOI: 10.1080/09639284.2022.2039729
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2039729
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Handle: RePEc:taf:accted:v:32:y:2023:i:2:p:115-149

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# input file: RAED_A_2059770_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Carlos López-Hernández
Author-X-Name-First: Carlos
Author-X-Name-Last: López-Hernández
Author-Name: Gloria Isabel Lizarraga-Álvarez
Author-X-Name-First: Gloria Isabel
Author-X-Name-Last: Lizarraga-Álvarez
Author-Name: Manuel Soto-Pérez
Author-X-Name-First: Manuel
Author-X-Name-Last: Soto-Pérez
Title: Enhancing learning of accounting principles through experiential learning in a board game
Abstract: 
 This study presents an empirically validated serious game proposal to cope with the challenges of apathy and lack of security in freshmen studying accounting. A review of the literature on serious games in accounting education found a dearth of studies identifying the factors that promote their effectiveness. Therefore, this study first analyses the Accounting Marathon board game’s effectiveness in reinforcing the learning of accounting principles in an introductory accounting course. Secondly, since the Accounting Marathon is based on experiential learning theory, self-efficacy and learning motivation are proposed as mediating variables in the relationship between experiential learning and self-perceived academic performance. The sample consisted of 119 students who participated in the intervention. In terms of results, students who played the Accounting Marathon significantly improved their actual academic performance. Also, self-efficacy and learning motivation were significant mediator variables between experiential learning and self-perceived academic performance.
Journal: Accounting Education
Pages: 300-331
Issue: 3
Volume: 32
Year: 2023
Month: 05
X-DOI: 10.1080/09639284.2022.2059770
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2059770
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# input file: RAED_A_2063025_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Denise Dickins
Author-X-Name-First: Denise
Author-X-Name-Last: Dickins
Author-Name: Joseph Reid
Author-X-Name-First: Joseph
Author-X-Name-Last: Reid
Title: Integrating a foundation for the development of critical thinking skills into an introductory accounting class
Abstract: 
 We address calls to develop accountants’ critical thinking skills by describing a pedagogy based on Bloom’s ([1956]. Taxonomy of educational objectives, handbook I: The cognitive domain. David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be more cognizant of how critical thinking skills are developed, and adopt instructional examples, problems, and testing strategies for each course topic that are explicitly intended to help develop students’ critical thinking skills in a stepwise manner. To facilitate implementation, we describe how an introductory accounting class was modified to accommodate the proposed pedagogy. Specific examples are included. We also provide preliminary evidence that the proposed pedagogy positively impacts students’ ability to apply accounting concepts (i.e. step three of six in Bloom’s taxonomy).
Journal: Accounting Education
Pages: 278-299
Issue: 3
Volume: 32
Year: 2023
Month: 05
X-DOI: 10.1080/09639284.2022.2063025
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2063025
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Handle: RePEc:taf:accted:v:32:y:2023:i:3:p:278-299



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# input file: RAED_A_2059383_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Paul de Lange
Author-X-Name-First: Paul
Author-X-Name-Last: de Lange
Author-Name: Brendan T. O’Connell
Author-X-Name-First: Brendan T.
Author-X-Name-Last: O’Connell
Author-Name: Meredith Tharapos
Author-X-Name-First: Meredith
Author-X-Name-Last: Tharapos
Author-Name: Nicola Beatson
Author-X-Name-First: Nicola
Author-X-Name-Last: Beatson
Author-Name: Heinrich Oosthuizen
Author-X-Name-First: Heinrich
Author-X-Name-Last: Oosthuizen
Title: Accounting graduate employability: employer perspectives on skills and attributes of international graduates
Abstract: 
 This study investigates employers’ perceptions of, and recruitment approaches for, accounting professionals using a survey of small to medium sized public accounting firms in Australia. We find that firms experience significant difficulties in sourcing high quality graduates and tend to hire a low proportion of international students. To explain the latter, we employ Bourdieu’s notions of habitus, together with the concepts of social and cultural capital, to examine the challenges faced by international students. A key finding of our study is that many international students are at a disadvantage in seeking professional employment because of a lack of habitus, that is, a ‘feel for the game’ and an understanding of what is needed to succeed in the accounting field. Our findings add to the accounting literature by highlighting that demonstrated potential to excel at business development activities and possession of strong social and cultural capital were paramount in obtaining employment.
Journal: Accounting Education
Pages: 249-277
Issue: 3
Volume: 32
Year: 2023
Month: 05
X-DOI: 10.1080/09639284.2022.2059383
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2059383
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# input file: RAED_A_2060047_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Jörg H. Mayer
Author-X-Name-First: Jörg H.
Author-X-Name-Last: Mayer
Author-Name: Reiner Quick
Author-X-Name-First: Reiner
Author-X-Name-Last: Quick
Author-Name: Sanjar Sayar
Author-X-Name-First: Sanjar
Author-X-Name-Last: Sayar
Author-Name: Jörg Siebert
Author-X-Name-First: Jörg
Author-X-Name-Last: Siebert
Title: Switching to flipped classrooms – one and the same training challenged by practitioners and students
Abstract: 
 By inverting the knowledge transfer process, flipped classroom trainings promise a richer learning experience and, ultimately, an enhanced learning process. The objective of this article is to present design guidelines that help lecturers make their flipped classroom trainings more user-centric. We take an accounting information system (AIS)-related lecture at a university as our case example and consider two types of learners for the same training, that is practitioners and students. Significant differences emerged. For example, practitioners cherished self-contained learning at their own pace, whereas most of the students asked for a motivated lecturer to give direction. Our results are clustered threefold: (1) User perception – getting the method right is as important as the content; (2) Lecturer – developing soft skills beyond mere knowledge transfer; (3) Technology – setting the scene properly when switching to flipped classroom trainings.
Journal: Accounting Education
Pages: 332-354
Issue: 3
Volume: 32
Year: 2023
Month: 05
X-DOI: 10.1080/09639284.2022.2060047
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2060047
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Handle: RePEc:taf:accted:v:32:y:2023:i:3:p:332-354

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# input file: RAED_A_2063691_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Angus Duff
Author-X-Name-First: Angus
Author-X-Name-Last: Duff
Author-Name: Ilse Lubbe
Author-X-Name-First: Ilse
Author-X-Name-Last: Lubbe
Author-Name: Phil Hancock
Author-X-Name-First: Phil
Author-X-Name-Last: Hancock
Author-Name: Neil Marriott
Author-X-Name-First: Neil
Author-X-Name-Last: Marriott
Title: Measuring accounting educators’ views on the teaching–research nexus (TRN): an international comparative study
Abstract: 
 The relationship between teaching and research in the modern university has been the subject of vigorous scholarly enquiry in the education literature for several decades. Few international comparative studies are reported in the literature. This study compares and discusses the teaching–research nexus (TRN) in accounting in three international regions: the UK and Ireland (UKI); Australia and New Zealand (ANZ); and South Africa (SA). The purpose of this study is to provide evidence of that the TRN empirical model operates in the different regions, and more so to describe the TRN that remains challenging for the accounting academic profession globally. Positive synergies from the TRN are evident in all jurisdictions in this study but are largely ignored by academic institutions and professional accounting bodies (PABs) that influence the university accounting curriculum. Formal government research assessment measures, coupled by PABs pressures, result in accounting becoming more a teaching-led rather than research-informed academic discipline. This has implications for: the status of accounting academics; the public perception of the professional standing of accounting in society; and the learning experiences of accounting students.
Journal: Accounting Education
Pages: 382-408
Issue: 4
Volume: 32
Year: 2023
Month: 07
X-DOI: 10.1080/09639284.2022.2063691
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2063691
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# input file: RAED_A_2075707_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Seedwell T. M. Sithole
Author-X-Name-First: Seedwell T. M.
Author-X-Name-Last: Sithole
Author-Name: Guang Ran
Author-X-Name-First: Guang
Author-X-Name-Last: Ran
Author-Name: Paul de Lange
Author-X-Name-First: Paul
Author-X-Name-Last: de Lange
Author-Name: Meredith Tharapos
Author-X-Name-First: Meredith
Author-X-Name-Last: Tharapos
Author-Name: Brendan O’Connell
Author-X-Name-First: Brendan
Author-X-Name-Last: O’Connell
Author-Name: Nicola Beatson
Author-X-Name-First: Nicola
Author-X-Name-Last: Beatson
Title: Data mining: will first-year results predict the likelihood of completing subsequent units in accounting programs?
Abstract: 
 This study introduces data mining methods to accounting education scholarship to explore the relationship between accounting students’ current academic performance (grades), demographic information, pre-university entrance scores and predicted academic performance. It adopts a C4.5 classification algorithm based on decision-tree analysis to examine 640 accounting students enrolled in an undergraduate accounting program at an Australian university. A significant contribution of this study is improved prediction of academic performance and identification of characteristics of students deemed to be at risk. By partitioning students into sub-groups based on tertiary entrance scores and employing clustering of study units, this study facilitates a more nuanced understanding of predictor attributes. Key findings were the dominance of a cluster of second year units in predicting students’ later academic performance; that gender did not influence performance; and that performance in first year at university, rather than secondary school grades, was the most important predictor of subsequent academic performance.
Journal: Accounting Education
Pages: 409-444
Issue: 4
Volume: 32
Year: 2023
Month: 07
X-DOI: 10.1080/09639284.2022.2075707
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2075707
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# input file: RAED_A_2076565_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Steven Dellaportas
Author-X-Name-First: Steven
Author-X-Name-Last: Dellaportas
Author-Name: Peta Stevenson-Clarke
Author-X-Name-First: Peta
Author-X-Name-Last: Stevenson-Clarke
Author-Name: Mahesh Joshi
Author-X-Name-First: Mahesh
Author-X-Name-Last: Joshi
Author-Name: Teresa De Fazio
Author-X-Name-First: Teresa
Author-X-Name-Last: De Fazio
Title: Reflective practice and learning in accounting education
Abstract: 
 This study explores the extent to which a unique and disruptive experience (a field trip to a prison) combined with reflective writing resulted in transformative learning by students enrolled in an accounting ethics course. Students were provided with clearly defined steps (‘prompts’) designed to encourage them to think logically and to reflect upon their experience, with student narratives collected before, and following the field trip. Analysis of these narratives reveals evidence of transformative learning in that students articulated not just the content of learning but changes in their perspectives of accounting practice, white-collar offenders and what it should mean to be a professional accountant.
Journal: Accounting Education
Pages: 355-381
Issue: 4
Volume: 32
Year: 2023
Month: 07
X-DOI: 10.1080/09639284.2022.2076565
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2076565
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# input file: RAED_A_2076564_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: James Ako Oben
Author-X-Name-First: James Ako
Author-X-Name-Last: Oben
Author-Name: Annelien van Rooyen
Author-X-Name-First: Annelien
Author-X-Name-Last: van Rooyen
Title: Social cognitive career theory and rural high school learners’ intentions to pursue an accounting career
Abstract: 
 The extended social cognitive career theory (SCCT) suggests that career intentions are influenced by person inputs, background contextual affordances, learning experiences, self-efficacy expectations and outcome expectations, as well as satisfaction and well-being in academic and work settings. The main purpose of the current study was to examine the career intentions of South African high school learners towards a career in the accounting field. Using proportionate stratified random sampling, 305 learners from eight high schools in a rural community were surveyed. Respondents’ intentions to pursue a career in accounting were significantly positively correlated with self-efficacy expectations and outcome expectations. Work satisfaction, earning potential, self-efficacy expectations, personal interest, Accounting being offered as a subject and having a family member in the accounting field are factors influencing participants’ career choice. Recommendations are made that could assist in better-informed career decision-making, guidance and support for learners who wish to pursue a career in the accounting field.
Journal: Accounting Education
Pages: 445-478
Issue: 4
Volume: 32
Year: 2023
Month: 07
X-DOI: 10.1080/09639284.2022.2076564
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2076564
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# input file: RAED_A_2081813_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Stefano Azzali
Author-X-Name-First: Stefano
Author-X-Name-Last: Azzali
Author-Name: Tatiana Mazza
Author-X-Name-First: Tatiana
Author-X-Name-Last: Mazza
Author-Name: Veronica Tibiletti
Author-X-Name-First: Veronica
Author-X-Name-Last: Tibiletti
Title: Student engagement and performance: evidence from the first wave of COVID-19 in Italy
Abstract: 
 This study investigates the effects of student engagement and rapidity of completing exams on student performance before and during the first wave of COVID-19 in March 2020, examining the effect of the shift from face-to-face to online teaching and exams in a Master’s in Business Administration degree at a university in Italy. Prior literature mainly finds that student marks benefit from student engagement, but it has been unclear how COVID-19 affected this link. We find that COVID-19 reduced this benefit in the short term. Prior literature also finds that student performance benefits from passing the exam at the earliest opportunity but the effect of COVID-19-related changes on this remains unclear. We find that the link between higher exam marks and rapidity of completing exams was strengthened by COVID-19. The research contributes to the debate on costs and benefits of COVID-19 on accounting education quality. It confirms that there are disadvantages, in terms of the lower efficacy of student engagement, and advantages, in terms of higher marks from more rapid academic progress.
Journal: Accounting Education
Pages: 479-500
Issue: 4
Volume: 32
Year: 2023
Month: 07
X-DOI: 10.1080/09639284.2022.2081813
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2081813
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# input file: RAED_A_2202161_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Arif Perdana
Author-X-Name-First: Arif
Author-X-Name-Last: Perdana
Author-Name: Mui Kim Chu
Author-X-Name-First: Mui Kim
Author-X-Name-Last: Chu
Title: Assessing students’ learning during pandemic: responses to crisis period at Singapore’s higher education institutions
Abstract: 
 This study presents reflections from accounting lecturers in Singapore on the challenges and opportunities of conducting assessments during the crisis period of COVID-19. We seek to answer the following research question: What were the responses of Higher Education Institutions (HEIs) in Singapore to the pandemic to maintain order in the accounting course assessment? We interviewed ten lecturers representing higher education institutions in Singapore that offer undergraduates and diplomas in accounting. Drawing on chaos theory in crisis management literature, we elaborate our findings thematically in five areas: assessment policies, formative and summative assessments, the role of technology, academic integrity, and addressing students’ problems. Finally, we summarize our findings and conclude with lessons learned regarding accounting assessment in the crisis period.
Journal: Accounting Education
Pages: 523-537
Issue: 5
Volume: 32
Year: 2023
Month: 09
X-DOI: 10.1080/09639284.2023.2202161
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2202161
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# input file: RAED_A_2211565_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Antti Miihkinen
Author-X-Name-First: Antti
Author-X-Name-Last: Miihkinen
Title: Business students’ learning and assessment in a COVID-19 world: empirical evidence from Finland
Abstract: 
 This study examines business students’ learning and assessment under remote teachings during the COVID-19 pandemic in a well-established Finnish university. A survey method is used to collect information on 336 business students including 42 accounting students. As indicated by students’ responses, a majority of the students succeeded in assessing and self-regulating their learning, but a considerable group of students failed in this task. Students gave a lot of positive feedback on supervised electronic exams, such as scheduling efficiency, improved ability to focus, and reduced stress level. Students also reported a low number of monitoring problems in these exams. Furthermore, the results provide evidence that some students see the risk that problems in monitoring coursework threaten the value of their university degrees. However, about half of the students did not want to increase monitoring. Accounting students’ opinions were mostly similar to those of the other business students. This study contributes to the literature by showing key factors that influence students’ learning in remote teaching under abnormal conditions. In addition, it demonstrates how the constructivist model of learning can be used to explain students’ learning and assessment in these circumstances.
Journal: Accounting Education
Pages: 538-562
Issue: 5
Volume: 32
Year: 2023
Month: 09
X-DOI: 10.1080/09639284.2023.2211565
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2211565
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# input file: RAED_A_2137818_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Phil Hancock
Author-X-Name-First: Phil
Author-X-Name-Last: Hancock
Author-Name: Jac Birt
Author-X-Name-First: Jac
Author-X-Name-Last: Birt
Author-Name: Paul De Lange
Author-X-Name-First: Paul
Author-X-Name-Last: De Lange
Author-Name: Carolyn Fowler
Author-X-Name-First: Carolyn
Author-X-Name-Last: Fowler
Author-Name: Marie Kavanagh
Author-X-Name-First: Marie
Author-X-Name-Last: Kavanagh
Author-Name: Lorena Mitrione
Author-X-Name-First: Lorena
Author-X-Name-Last: Mitrione
Author-Name: Michaela Rankin
Author-X-Name-First: Michaela
Author-X-Name-Last: Rankin
Author-Name: Geoff Slaughter
Author-X-Name-First: Geoff
Author-X-Name-Last: Slaughter
Author-Name: Andrew Williams
Author-X-Name-First: Andrew
Author-X-Name-Last: Williams
Title: Integrity of assessments in challenging times
Abstract: 
 A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: ‘Has COVID-19 had an impact on the assessment and invigilation of accounting courses in Australia and New Zealand and, if so, how?’ This is a critical issue for accounting faculty in many countries as COVID-19 has forced a shift in the way assessments are administered – from face to face to online. The study involved a survey of accounting faculty in Australia and New Zealand and found changes occurred to how students were assessed because of COVID-19 and a variety of institutional responses to this. The paper makes recommendations for accounting educators, universities, and the professional accounting bodies.
Journal: Accounting Education
Pages: 501-522
Issue: 5
Volume: 32
Year: 2023
Month: 09
X-DOI: 10.1080/09639284.2022.2137818
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2137818
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# input file: RAED_A_2229996_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: The Editors
Title: Correction
Journal: Accounting Education
Pages: I-I
Issue: 5
Volume: 32
Year: 2023
Month: 09
X-DOI: 10.1080/09639284.2023.2229996
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2229996
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# input file: RAED_A_2201274_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Olga Cam
Author-X-Name-First: Olga
Author-X-Name-Last: Cam
Author-Name: Joan Ballantine
Author-X-Name-First: Joan
Author-X-Name-Last: Ballantine
Title: Rethinking accounting assessment in a COVID-19 world: application of a dialogical approach
Abstract: 
 While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire’s dialogical education theory as the theoretical underpinning, we provide an autoethnographic account of an academic’s experience of championing a dialogical informed assessment. Focusing on assessment, this autoethnographic study contributes to the growing dialogic pedagogy accounting education literature and challenges accounting academics to consider engaging in an open-book portfolio assessment informed by the dialogical education approach.
Journal: Accounting Education
Pages: 578-595
Issue: 5
Volume: 32
Year: 2023
Month: 09
X-DOI: 10.1080/09639284.2023.2201274
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2201274
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# input file: RAED_A_2223580_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Stephen A. Coetzee
Author-X-Name-First: Stephen A.
Author-X-Name-Last: Coetzee
Author-Name: Astrid Schmulian
Author-X-Name-First: Astrid
Author-X-Name-Last: Schmulian
Author-Name: Cecile Janse van Rensburg
Author-X-Name-First: Cecile
Author-X-Name-Last: Janse van Rensburg
Title: The use of mobile instant messaging for peer feedback in online assessments for learning
Abstract: 
 As a result of containment measures implemented during COVID-19, the authors needed to re-envision and restructure in-person assessments for learning that provided immediate peer feedback to students in their competency-based financial reporting course. Peer feedback is crucial in competency-based education, as mastering a competency necessitates feedback. This study examines the use of mobile instant messaging (MIM) by students to facilitate peer feedback during online assessments for learning and investigates the types of feedback provided. Content analysis of students’ MIMs reveals that cognitive feedback was the most prevalent type provided. Cognitive feedback helps students manage the task at hand, which appears to be important for students coping with the disruptive environment of the pandemic. Although initially prompted by the pandemic, the use of MIM during assessments for learning has the potential to persist in a post-pandemic classroom.
Journal: Accounting Education
Pages: 563-577
Issue: 5
Volume: 32
Year: 2023
Month: 09
X-DOI: 10.1080/09639284.2023.2223580
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2223580
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# input file: RAED_A_2088241_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Luciano Bastos de Carvalho
Author-X-Name-First: Luciano Bastos de
Author-X-Name-Last: Carvalho
Author-Name: José Dutra de Oliveira Neto
Author-X-Name-First: José Dutra de Oliveira
Author-X-Name-Last: Neto
Title: Serious games may shape the future of accounting education by exploring hybrid skills
Abstract: 
 New technologies shape the market by requiring hybrid skills for accounting professionals. Serious games may help to prepare students by cultivating these skills. However, an improper game application may disrupt students’ skill development. A guide is necessary to avoid a disruptive scenario by making serious games a proper teaching methodology to ensure desired learning outcomes. Thus, this research aims to structure a valid holistic framework by integrating game-based learning, the theory of planned behavior, and experiential learning theory to potentialize the benefits of games and minimize their risks. The objective was achieved by designing a framework proposal and validating it with arguments from modern validation theory. This research shows the benefits of serious games and contributes to the accounting education field by adding a new validated framework that guides educators to explore the development of students’ hybrid skills.
Journal: Accounting Education
Pages: 670-693
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2088241
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2088241
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# input file: RAED_A_2091411_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Elka Johansson
Author-X-Name-First: Elka
Author-X-Name-Last: Johansson
Author-Name: Sutharson Kanapathippillai
Author-X-Name-First: Sutharson
Author-X-Name-Last: Kanapathippillai
Author-Name: Arifur Khan
Author-X-Name-First: Arifur
Author-X-Name-Last: Khan
Author-Name: Steven Dellaportas
Author-X-Name-First: Steven
Author-X-Name-Last: Dellaportas
Title: Formative assessment in accounting: student perceptions and implications of continuous assessment
Abstract: 
 Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the benefits and implications of continuous formative assessment or the perceptions of students who undertake formative assessment. The findings of continuous formative assessment introduced in a subject on intermediate financial accounting suggest that students benefit incrementally from multiple attempts at the formative assessment with optimal performance achieved at 7 attempts from a total of 10 opportunities. However, students also highlighted that the additional workload to participate in continuous formative assessment presented a major participatory constraint. The results of this study are consistent with the proposition that formative assessment improves students’ academic performance, but student perceptions on the benefits of formative assessment differ, particularly students with prior accounting knowledge and international students who appeared more receptive to formative assessment and feedback compared with domestic students.
Journal: Accounting Education
Pages: 597-625
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2091411
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2091411
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# input file: RAED_A_2113108_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Martin Roberts
Author-X-Name-First: Martin
Author-X-Name-Last: Roberts
Author-Name: Neeta S. Shah
Author-X-Name-First: Neeta S.
Author-X-Name-Last: Shah
Author-Name: Dafydd Mali
Author-X-Name-First: Dafydd
Author-X-Name-Last: Mali
Author-Name: Jose L. Arquero
Author-X-Name-First: Jose L.
Author-X-Name-Last: Arquero
Author-Name: John Joyce
Author-X-Name-First: John
Author-X-Name-Last: Joyce
Author-Name: Trevor Hassall
Author-X-Name-First: Trevor
Author-X-Name-Last: Hassall
Title: The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course
Abstract: 
 This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does self-efficacy enhances accounting students’ communication ability? Previous research has identified the business community requiring accountants to display high levels of communication ability. However, despite many deliberate pedagogical interventions over the years, communication skills are lacking in graduating accounting students. This paper describes a new approach of deliberate self-efficacy interventions in one UK university’s undergraduate accounting curriculum to improve accounting students’ communication ability. In addition, a self-efficacy framework of Stone and Bailey [(2007). Team conflict self-efficacy and outcome expectancy of business students. Journal of Education for Business, 82(5), 258–266. https://doi.org/10.3200/JOEB.82.5.258-266.] is developed to model communication self-efficacy, outcome expectancy and behavioral intentions of the students. The data consists of the results of 131 first-year accounting students, and this paper contributes by helping to pinpoint two self-efficacy techniques to improving students’ communication skills: ‘personal mastery’ and ‘mentor support’.
Journal: Accounting Education
Pages: 735-763
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2113108
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2113108
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# input file: RAED_A_2102932_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Robert W. Stone
Author-X-Name-First: Robert W.
Author-X-Name-Last: Stone
Author-Name: Lori Baker-Eveleth
Author-X-Name-First: Lori
Author-X-Name-Last: Baker-Eveleth
Title: The role of practical accounting projects in achieving student learning objectives
Abstract: 
 The research investigates the influence of the System Understanding Aid (SUA), on students’ learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom’s Taxonomy and Scaffold method. The study’s objectives are to identify if SUA completion method (i.e. manual or digital) influences students’ SUA scores and if these scores influence performance on an end of the semester assessment regarding accounting cycles and controls. The data were collected from 274 students in a required accounting information systems course at an AACSB accredited accounting department across seven consecutive semesters. The data were analyzed using systems of linear equations and three-stage least squares estimation. The results provide evidence that SUA scores have a positive relationship to student learning of accounting cycles and controls. Supplemental analysis also indicates that digital completion of the SUA influences student scores.
Journal: Accounting Education
Pages: 694-712
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2102932
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2102932
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# input file: RAED_A_2105653_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: M. Turner
Author-X-Name-First: M.
Author-X-Name-Last: Turner
Author-Name: M. Tyler
Author-X-Name-First: M.
Author-X-Name-Last: Tyler
Title: Demonstrating critical thinking in accounting: applying a competency framework
Abstract: 
 Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because ‘[t]here is no single, agreed-upon definition of critical thinking within accounting education … ’ [Wolcott, S. K., & Sargent, M. J. 2021. Critical thinking in accounting education: Status and call for action. Journal of Accounting Education, 56, 100731. https://doi-org/10.1016/j.jaccedu.2021.100731; p. 2]. Terblanche and De Clercq [2021. A critical thinking competency framework for accounting students. Accounting Education, 30(4), 325–354. https://doi-org/10.1080/09639284.2021.1913614] have proposed a critical thinking competency framework for accounting students (TDC framework) that can be used to support research in this area. This framework involves certain skills and dispositions using terms and language grounded in the critical thinking literature. This study applies the TDC framework to a study of a first-year accounting unit at an Australian university, involving 101 students from five offerings of the unit over three years (2019–2021). Using phenomenography, evidence is provided of students demonstrating critical thinking skills and dispositions at an introductory level. The cognitive skills displayed are Interpretation, Analysis, Evaluation, Making inferences, Explanation, Self-regulation, and Challenge assumptions. The dispositions displayed are Confident in own ability to reason, Inquisitive, and Open-minded about divergent world views. This study used an integrated set of interventions grounded in the scholarship of learning and teaching. It provides evidence about how to support students to demonstrate critical thinking skills while studying accounting at university.
Journal: Accounting Education
Pages: 713-734
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2105653
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2105653
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# input file: RAED_A_2090851_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Orlaith Kelly
Author-X-Name-First: Orlaith
Author-X-Name-Last: Kelly
Author-Name: Tony Hall
Author-X-Name-First: Tony
Author-X-Name-Last: Hall
Author-Name: Cornelia Connolly
Author-X-Name-First: Cornelia
Author-X-Name-Last: Connolly
Title: PACE-IT: designing blended learning for accounting education in the challenging context of a global pandemic
Abstract: 
 This paper describes the design of a blended learning intervention to enhance the student learning experience, incorporating innovative technologies and pedagogies within introductory accounting. The design-based research (DBR) methodology involved 68 learners in the participatory design of the intervention across three design iterations. Emerging from the design process, a framework informed by the key themes of Pedagogy, Autonomy, Collaboration, Engagement, Interaction and Technology (PACE-IT) was conceptualised, tested and developed. This study presents the PACE-IT model which offers guidelines to practitioners who seek to design blended learning to provide students with a rich and meaningful learning experience. The emergence of COVID-19 underscores the relevance of these findings. PACE-IT provides direction to accounting educators working within an unfamiliar educational context, today and in the future, where there is an imperative to develop new approaches to accounting education that combine face-to-face with online interaction and learning.
Journal: Accounting Education
Pages: 626-645
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2090851
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2090851
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# input file: RAED_A_2089047_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Herman Albertus Viviers
Author-X-Name-First: Herman Albertus
Author-X-Name-Last: Viviers
Author-Name: Rikus Ruben De Villiers
Author-X-Name-First: Rikus Ruben
Author-X-Name-Last: De Villiers
Author-Name: Nico van der Merwe
Author-X-Name-First: Nico
Author-X-Name-Last: van der Merwe
Title: The impact of self-efficacy beliefs on first-year accounting students’ performance: a South African perspective
Abstract: 
 This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different professional programmes studied. The study applies social cognitive theory and gathers quantitative data using questionnaires with statistical analysis to determine self-efficacy belief levels in a first-year accounting module. The means of several variables were compared via t-tests or ANOVAs. Hereafter, regression analysis was applied to determine if self-efficacy beliefs significantly impact academic performance. Findings indicate that most first-year accounting students felt confident in their self-efficacy beliefs. Significant differences were observed in students’ self-efficacy beliefs based on gender, academic language and type of programme studied, but not based on type of study funding. Several self-efficacy beliefs correlated significantly with academic performance, though differences were observed for different types of programmes. As limited consideration of the impact of self-efficacy beliefs within the discipline of accounting prevails in the literature, and even less so in South Africa, the study serves to enhance accounting educators’ understanding on how self-efficacy beliefs impact academic performance at the first-year level.
Journal: Accounting Education
Pages: 646-669
Issue: 6
Volume: 32
Year: 2023
Month: 11
X-DOI: 10.1080/09639284.2022.2089047
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2089047
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# input file: RAED_A_2144749_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857
Author-Name: Kendall Herbert
Author-X-Name-First: Kendall
Author-X-Name-Last: Herbert
Author-Name: Ling Mei Cong
Author-X-Name-First: Ling Mei
Author-X-Name-Last: Cong
Author-Name: David Goodwin
Author-X-Name-First: David
Author-X-Name-Last: Goodwin
Title: Integrating interpersonal skill development in an MBA accounting course
Abstract: 
 Despite recognition of the high value placed on interpersonal skills (IPS) by education, business and government stakeholders, this area of skills development only has a limited place within MBA programs. This paper introduces and tests the effectiveness of a mock-business simulation named ‘Practice Aspects of Management’ incorporated into an early-stage accounting course within an MBA Program, with the aim of accelerating students’ IPS development. We investigate whether embedding a client interface simulation within an MBA course can improve the IPS that employers are now seeking. Following the science of training and Bedwell and colleagues’ ‘stepping stones’ to assist IPS integration within existing MBA programs, we outline a successful initiative to address the IPS deficits. We contribute to the literature by detailing how IPS can be integrated into an accounting course and utilised to equip students with both the technical and IPS attributes now desired by employers.
Journal: Accounting Education
Pages: 109-129
Issue: 1
Volume: 33
Year: 2024
Month: 01
X-DOI: 10.1080/09639284.2022.2144749
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2144749
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Author-Name: Patricia Everaert
Author-X-Name-First: Patricia
Author-X-Name-Last: Everaert
Author-Name: Evelien Opdecam
Author-X-Name-First: Evelien
Author-X-Name-Last: Opdecam
Author-Name: Hans van der Heijden
Author-X-Name-First: Hans
Author-X-Name-Last: van der Heijden
Title: Predicting first-year university progression using early warning signals from accounting education: A machine learning approach
Abstract: 
 In this paper, we examine whether early warning signals from accounting courses (such as early engagement and early formative performance) are predictive of first-year progression outcomes, and whether this data is more predictive than personal data (such as gender and prior achievement). Using a machine learning approach, results from a sample of 609 first-year students from a continental European university show that early warnings from accounting courses are strongly predictive of first-year progression, and more so than data available at the start of the first year. In addition, the further the student is along their journey of the first undergraduate year, the more predictive the accounting engagement and performance data becomes for the prediction of programme progression outcomes. Our study contributes to the study of early warning signals for dropout through machine learning in accounting education, suggests implications for accounting educators, and provides useful pointers for further research in this area.
Journal: Accounting Education
Pages: 1-26
Issue: 1
Volume: 33
Year: 2024
Month: 01
X-DOI: 10.1080/09639284.2022.2145570
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2145570
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# input file: RAED_A_2121169_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857
Author-Name: Begoña Navallas
Author-X-Name-First: Begoña
Author-X-Name-Last: Navallas
Author-Name: Cristina del Campo
Author-X-Name-First: Cristina del
Author-X-Name-Last: Campo
Author-Name: María-del-Mar Camacho-Miñano
Author-X-Name-First: María-del-Mar
Author-X-Name-Last: Camacho-Miñano
Title: Professional contacts and the decision to become an auditor. An analysis using linkedIn
Abstract: 
 This 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 job.
Journal: Accounting Education
Pages: 27-45
Issue: 1
Volume: 33
Year: 2024
Month: 01
X-DOI: 10.1080/09639284.2022.2121169
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2121169
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# input file: RAED_A_2119090_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857
Author-Name: Duanping Hong
Author-X-Name-First: Duanping
Author-X-Name-Last: Hong
Title: Using in-class group assignments to improve low-achieving students’ performance in an introductory accounting course
Abstract: 
 In the United States, a high portion of students do not pass their introductory accounting courses. In this study, In-class Group Assignments (IGAs) that require students to work in small groups are used to supplement traditional lectures in Introductory Managerial Accounting. In two groups of students attending this course, four experimental IGAs are given to one group (treatment group) but not the other (control group) to assess the pedagogy’s effectiveness, especially for low-achieving students at greater risk of failure. Results on student performance for exam questions related to topics of these IGAs are consistent with improved performance among low-achieving students. Additional evidence suggests that students view IGAs favorably and use them to study for exams. IGAs could be a solution for improving performance among low-achieving, less motivated students who enroll in introductory accounting across countries.
Journal: Accounting Education
Pages: 66-83
Issue: 1
Volume: 33
Year: 2024
Month: 01
X-DOI: 10.1080/09639284.2022.2119090
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2119090
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# input file: RAED_A_2122727_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857
Author-Name: Norman T. Sheehan
Author-X-Name-First: Norman T.
Author-X-Name-Last: Sheehan
Author-Name: Kenneth A. Fox
Author-X-Name-First: Kenneth A.
Author-X-Name-Last: Fox
Author-Name: Mark Klassen
Author-X-Name-First: Mark
Author-X-Name-Last: Klassen
Author-Name: Ganesh Vaidyanathan
Author-X-Name-First: Ganesh
Author-X-Name-Last: Vaidyanathan
Title: Threshold concepts and ESG performance: teaching accounting students reconceptualized fundamentals to drive future ESG advocacy
Abstract: 
 Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical advocacy role, but they have been taught that shareholder value should not be sacrificed to reduce the externalized environmental and social costs caused by corporations. We believe accounting students are unable to break through the shareholder value maximization doctrine without understanding threshold concepts of corporate externalized costs and revised conceptualizations of corporate ownership and corporate governance. This paper proposes a new Environmental, Social, and Governance (ESG) Learning Model that accounting instructors can employ to understand the threshold concepts. Threshold concepts are reconstitutive and fundamentally change students’ worldviews so that new understandings may emerge and advocating for ESG initiatives becomes possible. The paper concludes with instructional strategies aligned with three pedagogical modalities to help students absorb the ESG threshold concepts.
Journal: Accounting Education
Pages: 84-108
Issue: 1
Volume: 33
Year: 2024
Month: 01
X-DOI: 10.1080/09639284.2022.2122727
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2122727
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# input file: RAED_A_2114293_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857
Author-Name: Satoshi Sugahara
Author-X-Name-First: Satoshi
Author-X-Name-Last: Sugahara
Author-Name: Keita Kano
Author-X-Name-First: Keita
Author-X-Name-Last: Kano
Author-Name: Sumitaka Ushio
Author-X-Name-First: Sumitaka
Author-X-Name-Last: Ushio
Title: Effect of high school students’ perception of accounting on their acceptance of using cloud accounting
Abstract: 
 This study explores the role of the perceived image of accounting in determining key variables that influence high school accounting students’ acceptance of using cloud accounting as a new technology. We adopted the technology acceptance model (TAM) as its theoretical framework. High school accounting students enrolled in the ‘Kyoto Subaru High School Career Course Business Game (KCB)’ at a mid-sized commercial high school in Japan were the participants. During the KCB, the students engaged in learning interventions using business games that incorporated cloud accounting. We found that high school students’ image of accounting as a decision-making tool is important to strengthen the perceived usefulness of cloud accounting on their intention to use its technology. However, we could not demonstrate that students’ accounting perceptions moderate another significant TAM path between perceived ease of cloud accounting use and intention of its technology use. These results provide new insights regarding effective and relevant ways to offer students more opportunities to use the new technology and gain hands-on experiences in the accounting education curriculum.
Journal: Accounting Education
Pages: 46-65
Issue: 1
Volume: 33
Year: 2024
Month: 01
X-DOI: 10.1080/09639284.2022.2114293
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2114293
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# input file: RAED_A_2179889_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Amrinder Khosa
Author-X-Name-First: Amrinder
Author-X-Name-Last: Khosa
Author-Name: Carla Wilkin
Author-X-Name-First: Carla
Author-X-Name-Last: Wilkin
Author-Name: Steven Burch
Author-X-Name-First: Steven
Author-X-Name-Last: Burch
Title: PhD students’ relatedness, motivation, and well-being with multiple supervisors
Abstract: 
 While the quality and nature of a PhD students’ relationship with their supervisors is widely regarded as pivotal for successfully completing their studies, the increasing use of multiple supervisors may challenge this relationship. This is the first study to use interviews with students and supervisors to explore students’ motivation in such supervisory arrangements. Our study is framed by Self-Determination Theory (SDT) as a means for understanding factors that enable (or inhibit) individuals’ motivation to learn, and Social Penetration Theory (SPT) for its perspectives on the development of relationships. Findings show that students’ self-disclosure fosters relatedness and enhances autonomy and competence, with motivation and well-being as a function of their relational needs being satisfied. As such, complementarities between SDT and SPT provide more nuanced insights into the influence of relatedness on student motivation and well-being.
Journal: Accounting Education
Pages: 131-163
Issue: 2
Volume: 33
Year: 2024
Month: 03
X-DOI: 10.1080/09639284.2023.2179889
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2179889
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# input file: RAED_A_2149270_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Richard M. Baylis
Author-X-Name-First: Richard M.
Author-X-Name-Last: Baylis
Author-Name: Malcolm J. Beynon
Author-X-Name-First: Malcolm
Author-X-Name-Last: J. Beynon
Title: Investigating the ‘when viewed’ engagement with lecture capture material of accounting students
Abstract: 
 Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the ‘when viewing’ LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing (GRV) and Revision-Time-Viewing (RTV). The understanding of NEV, GRV and RTV, is tested by presenting different perspectives of how the categories are formulised. Comparative results on levels of engagement with LC material and impact on performance show differences between students across the different years of study. For example, for final year students, NEV of LC material has a noticeable positive impact on performance, compared with other viewing categories (GRV and RTV). The scale of these differences is also dependent on the considered perspective formulisation of the ‘when viewing’ LC material categories, acknowledging the caution necessary if/when universities formulise such ‘when viewed’ thinking on their available LC material.
Journal: Accounting Education
Pages: 193-217
Issue: 2
Volume: 33
Year: 2024
Month: 03
X-DOI: 10.1080/09639284.2022.2149270
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2149270
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# input file: RAED_A_2168127_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Bambang Sugeng
Author-X-Name-First: Bambang
Author-X-Name-Last: Sugeng
Author-Name: Ani Wilujeng Suryani
Author-X-Name-First: Ani Wilujeng
Author-X-Name-Last: Suryani
Title: Using the theory of planned behaviour to investigate Indonesian accounting educators’ pedagogical strategies in online delivery
Abstract: 
 This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the Covid-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing an impetus for increased attention to adaptive/soft-skills elements the literature refers to as ‘21st century learning’. The findings indicate that attitudes toward adoption, subjective norms, and perceived behavioural control all played a significant role in determining Accounting educators’ intentions to adopt twenty-first century learning pedagogical principles in Accounting online learning. Additionally, intention acts as a significant mediator of the indirect effect of these three variables on the adoption of twenty-first century learning in Accounting online learning. The concluding section lists limitations, practical implications, and suggestions for additional research.
Journal: Accounting Education
Pages: 164-192
Issue: 2
Volume: 33
Year: 2024
Month: 03
X-DOI: 10.1080/09639284.2023.2168127
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2168127
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# input file: RAED_A_2147799_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Ayman Aldahray
Author-X-Name-First: Ayman
Author-X-Name-Last: Aldahray
Title: Do accounting students always perform better online? The COVID-19 experience
Abstract: 
 During the COVID-19 pandemic, more than 180 countries had to close their educational institutions as a precautionary measure [Azevedo, J. P., Hasan, A., Goldemberg, D., Geven, K., & Iqbal, S. A. (2021). Simulating the potential impacts of COVID-19 school closures on schooling and learning outcomes: A set of global estimates. The World Bank Research Observer, 36(1), 1–40]. Online educational provision thus became the only option for universities to continue with their degree programmes. Thus, the aim of this research is to examine student performance in introductory and advanced accounting courses following the shift to online provision due to the COVID-19 lockdown in the Kingdom of Saudi Arabia. Based on 1946 exam score observations, the results reveal that student scores improved after shifting to online provision in both qualitative or less quantitative courses. However, in the quantitative courses, student scores fell after shifting to online provision. In addition, the results show that female students outperform male students not only in the online mode but also in the traditional mode of education. The findings of this study highlight the importance of the nature of accounting courses, in terms of being quantitative or not, in assessing the effectiveness of online accounting education provision.
Journal: Accounting Education
Pages: 218-236
Issue: 2
Volume: 33
Year: 2024
Month: 03
X-DOI: 10.1080/09639284.2022.2147799
File-URL: http://hdl.handle.net/10.1080/09639284.2022.2147799
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# input file: RAED_A_2185098_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: William F. Miller
Author-X-Name-First: William F.
Author-X-Name-Last: Miller
Author-Name: Tara J. Shawver
Author-X-Name-First: Tara J.
Author-X-Name-Last: Shawver
Author-Name: Steven M. Mintz
Author-X-Name-First: Steven M.
Author-X-Name-Last: Mintz
Title: An empirical analysis of the theoretical foundation of the Giving Voice to Values pedagogy
Abstract: 
 This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test survey responses, we find students are more confident and more likely to act when encountering unethical practices in the workplace. In addition, we extend the literature in the field by assessing the validity and impact of the 12 underlying assumptions which form the foundation of the pedagogy. These findings are important as the GVV methodology can provide accounting educators with an effective way to integrate ethics into their curriculum. The value of using GVV is that it complies with calls for international accounting education in professional values, ethics, and attitudes by providing an integrated framework to address these standards.
Journal: Accounting Education
Pages: 319-337
Issue: 3
Volume: 33
Year: 2024
Month: 05
X-DOI: 10.1080/09639284.2023.2185098
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2185098
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# input file: RAED_A_2196665_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: I Made Suarta
Author-X-Name-First: I Made
Author-X-Name-Last: Suarta
Author-Name: I Ketut Suwintana
Author-X-Name-First: I Ketut
Author-X-Name-Last: Suwintana
Author-Name: I Gusti Agung Oka Sudiadnyani
Author-X-Name-First: I Gusti Agung Oka
Author-X-Name-Last: Sudiadnyani
Author-Name: Ni Putu Rita Sintadevi
Author-X-Name-First: Ni Putu Rita
Author-X-Name-Last: Sintadevi
Title: Employability and digital technology: what skills employers want from accounting workers?
Abstract: 
 The purpose of this study is to assess the employability and digital technology skills needed by the world of work in the accounting field as required in the job advertisement. This study analyzed 532 job advertisements from four ASEAN countries. The employability skills framework is formulated as generic skills and personal attributes. Employers want accountants to have high proficiency in interpersonal and communication skills, self-management skills, and analytical and problem-solving abilities. Employees in the accounting field also need to have excellent attitudes and behaviors such as being honest and with integrity, working conscientiously, responsibly, and being able to work independently. This study found that advanced spreadsheet skills and the ability to operate accounting software, including enterprise resource planning systems and cloud-accounting, are demanded in the accounting job market. The findings of this study contribute to supporting the needs analysis to further develop and enhance the accounting education curriculum.
Journal: Accounting Education
Pages: 274-295
Issue: 3
Volume: 33
Year: 2024
Month: 05
X-DOI: 10.1080/09639284.2023.2196665
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2196665
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# input file: RAED_A_2191289_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Tytti Elo
Author-X-Name-First: Tytti
Author-X-Name-Last: Elo
Author-Name: Satu Pätäri
Author-X-Name-First: Satu
Author-X-Name-Last: Pätäri
Author-Name: Helena Sjögrén
Author-X-Name-First: Helena
Author-X-Name-Last: Sjögrén
Author-Name: Markus Mättö
Author-X-Name-First: Markus
Author-X-Name-Last: Mättö
Title: Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students
Abstract: 
 Addressing the discussion about accounting students’ readiness for future accounting work, this study aims to explore their perceptions of what kinds of gaps possibly exist between their expectations about the importance of various skills in professional practice and the level of skill development attained during accounting studies. The data for the study were collected using a survey of Finnish accounting students. The findings highlight the expected importance of several professional skills for future accounting work and emphasise the need for further development of technological skills in accounting education. The study’s results also show that students do experience gaps between their expectations and actual performance in various skill areas. The study extends the literature on such gaps by presenting accounting students’ perspectives concerning a comprehensive list of technical and professional skills, including skills related to emerging technologies, and offers suggestions about skill areas probably needing further emphasis in accounting education.
Journal: Accounting Education
Pages: 237-273
Issue: 3
Volume: 33
Year: 2024
Month: 05
X-DOI: 10.1080/09639284.2023.2191289
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2191289
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# input file: RAED_A_2191288_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Erin Twyford
Author-X-Name-First: Erin
Author-X-Name-Last: Twyford
Author-Name: Bonnie Amelia Dean
Author-X-Name-First: Bonnie Amelia
Author-X-Name-Last: Dean
Title: Inviting students to talk the talk: developing employability skills in accounting education through industry-led experiences
Abstract: 
 Universities are increasingly focused on preparing graduates with strong disciplinary and interdisciplinary skills to increase student employability. In accounting education however, the development of employability skills remains a concern among graduates and employers. One strategy for enhancing employability is to engage students in industry-based experiences through work-integrated learning (WIL). This paper introduces a novel, industry-led WIL experience embedded in an Australian university’s accounting and financial planning curriculum and investigates students’ perceptions of employability skills developed through this intervention. In this WIL experience, industry professionals workshopped multidisciplinary skills and provided feedback to students following a simulated work-based scenario. Data was analysed from student surveys and reflections and showed that students perceived this approach as effective for developing employability skills such as teamwork and communication and for aligning theory to praxis. This paper supports endorsing alternative WIL models and industry collaborations in accounting education to enhance graduate employability skills.
Journal: Accounting Education
Pages: 296-318
Issue: 3
Volume: 33
Year: 2024
Month: 05
X-DOI: 10.1080/09639284.2023.2191288
File-URL: http://hdl.handle.net/10.1080/09639284.2023.2191288
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