Academic literature on the topic 'Accounting literacies'

Economic immigration to Japan has increased the number of language minority students in certain Japanese elementary schools to as many as one in four. Little is known, however, about how these children are influencing language and literacy practices in schools. This article looks at the classroom interaction in the International Community School (ICS), a small school run by a Non-Profit Organisation (NPO) in Gunma Prefecture in which the presence of English‑, Portuguese‑, and Japanese-speaking children has given rise to an experiment in trilingual education. A project to create world globes in a first-grade trilingual classroom is examined using a social semiotic framework. The physical characteristics of the globes bear traces of the political and linguistic environment as well as the organization and management of the school. Children and teachers in turn question and transform geographic systems of representation and approaches to literacy in the process of creating and using a multilingual globe to talk about interests, experiences, and knowledge related to the world.

Purpose The purpose of this paper is to illustrate an Inclusive Digital Literacy Framework for vulnerable populations in rural areas under the Digital India program. Key challenges include addressing multiple literacies such as health literacy, financial literacy and eSafety for low-literate learners in low-resource settings with low internet bandwidth, lack of ICT facilities and intermittent electricity. Design/methodology/approach This research implemented an educational model based on the proposed framework to train over 1,000 indigenous people using an integrated curriculum for digital literacies at remote settlements. The model uses mobile technology adapted for remote areas, context enabled curriculum, along with flexible learning schedules. Findings The education model exemplifies a viable strategy to overcome persistent challenges by taking tablet-based digital literacies directly to communities. It engages different actors such as existing civil societies, schools and government organizations to provide digital literacy and awareness thereby improving both digital and life skills. It demonstrates the potential value of a comprehensive Digital Literacy framework as a powerful lever for Digital Inclusion. Practical Implications Policy makers can use this transformational model to extend the reach and effectiveness of Digital Inclusion through the last mile enhancing existing training and service centers that offer the traditional model of Digital Literacy Education. Originality/value This innovative mobile learning model based on the proposed Digital Framework for Inclusion instilled motivation, interest and confidence while providing effective digital training and conducting exams directly in the tribal settlements for low-literate learners in remote settings. Through incorporating multiple literacies, this model serves to empower learners, enhance potential, improve well-being and reduce the risk of exploitation.

Many workers have been drawn to the gig economy by the promise of flexible, autonomous work, but scholars have highlighted how independent working arrangements also come with the drawbacks of precarity. Digital platforms appear to provide an alternative to certain aspects of precarity by helping workers find work consistently and securely. However, these platforms also introduce their own demands and constraints. Drawing on 20 interviews with online freelancers, 19 interviews with corresponding clients and a first-hand walkthrough of the Upwork platform, we identify critical literacies (what we call gig literacies), which are emerging around online freelancing. We find that gig workers must adapt their skills and work strategies in order to leverage platforms creatively and productively, and as a component of their ‘personal holding environment’. This involves not only using the resources provided by the platform effectively, but also negotiating or working around its imposed structures and control mechanisms.

ABSTRAKEra Revolusi Industri 4.0 dan Masyarakat 5.0 membawa tantangan bagi dunia pendidikan termasuk pendidikan kejuruan. Pendidikan kejuruan harus mampu menyiapkan lulusannya untuk bersaing pada era tersebut. Untuk dapat bersaing, peserta didik perlu dibekali dengan literasi baru yaitu literasi data, literasi teknologi, dan literasi manusia. Literasi manusia diyakini menjadi literasi yang paling penting karena literasi ini menjaga seseorang tetap dalam kodratnya sebagai manusia di tengah gempuran kecanggihan teknologi yang ada. Penguatan literasi manusia dapat dilakukan melalui penerapan model pembelajaran yang sesuai dengan karakteristik pendidikan kejuruan. Kegiatan ini bertujuan untuk mengenalkan literasi manusia dan model pembelajarannya kepada Bapak/Ibu Guru SMK Muhammadiyah 2 Klaten Utara, khususnya jurusan Akuntansi dan Keuangan Lembaga. Program ini dilaksanakan dalam bentuk edukasi dimana tim pengabdian memberikan pendidikan tentang literasi manusia dan model pembelajaran kepada Bapak/Ibu Guru. Hasil kegiatan menunjukkan bahwa Bapak/Ibu Guru lebih mengenal literasi manusia dan model pembelajaran yang dapat diterapkan untuk menguatkan literasi manusia pada siswa. Kata kunci: literasi manusia; model pembelajaran; literasi baru. ABSTRACTThe Industrial Revolution 4.0 and Society 5.0 era have brought challenges to education, including vocational education. Vocational education must be able to prepare graduates to compete in those era. To be able to compete, students need to be equipped with new literacies, namely data literacy, technological literacy, and human literacy. Human literacy is believed as the most important literacy because this literacy keeps a person in his nature as a human in the midst of the sophisticated technology development. Strengthening human literacy can be done through the implementation of learning models that are in accordance with the characteristics of vocational education. This activity aims to introduce human literacy and learning models used to reinforce it to teachers at SMK Muhammadiyah 2 Klaten Utara, especially those who teach Accounting and Institution Finance. This program is carried out in the form of education where the team provides education about human literacy and learning models to teachers. The results of the activity show that teachers get more knowledge about human literacy for students and what kind of learning models that can be used to reinforce the literacy. Keywords: human literacy; learning models; new literacies.

Rural women in agriculture are legitimized women as productive stakeholders through a process that documents the various roles have played in rural agriculture, the rural economy, and food security. Accounting for 43% of the world’s agricultural labor force, women are important actors in the achievement of Sustainable Development Goal 2 particularly in reducing poverty especially among women, and improving food security. This quantitative study has shown that women have combined their roles in varying fields of agriculture using their income to take care of families while contributing to the economy and food security. Their contributions however are underrecognized due to the gender disparities in the investments made to their male peers in the same business. This may be due to the feminization of rural agriculture coupled with many women not having the literacies required to negotiate the demands of land or loan acquisition and the technical skills to move beyond subsistence agriculture. Notwithstanding, rural women farmers earn income that helps to guarantee the basic livelihoods of their families and contribute to community food security. However, rural women farmers also have limited financial and technical capabilities to conserve their surpluses and increase their economic well-being. Investments by national governments must be made to rural agriculture with specific recognition towards the advancement of women farmers.

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The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal to reach about 5 million individual investors by the end of 2018 and in this context are inherent risks of investment in shares which the Brazilian investor is little used, due to the complexity of this market. As it is essential a careful evaluation of accounting and financial reporting and the prospects of the company to ensure the investors a most appropriate decision for their investments, this study aims to know the investor perception, as a user, about the understandability of accounting and financial reporting, of publicly traded companies listed on BMF&BOVESPA, investigating possible explanations and comparing user perceptions individual investors to other groups involved. From retrospective studies on accounting and financial reporting, as well as general aspects of comprehensibility and language, was created an electronic research tool accessible via the internet. This instrument was made available to an estimated audience of about 14,600 people and had a return of 413 questionnaires of which 300 were validated. The sample had 97% of respondents with higher education and the results showed a high importance of accounting and financial reporting in decision-making investment in shares by the respondents. However, meeting the expectations related to the understandability of the reports had intermediate scores in most segments analyzed and found that the CLOZE test scores were low for most individual investors. The publicly traded companies, especially in the perception of individual investors, are not easily accessible, do not involve the public in the processes related to the development of accounting and financial reporting and does not seek to know your ideas. These results were in line with the perceptions on the availability of instruments segmented for specific audiences that proved to be low as evidenced by the preference of 81.3% of respondents that preferred separate reports, one conventional and one simplified, more accessible to the user less specialized. For the sample evaluated it is concluded from this study that there are opportunities to improve communication between public companies listed on BM&FBOVESPA and the segments of capital markets, involved in the accounting and financial reporting, from the use of plain language and objective to develop targeted instruments to specific audiences, by the companies that should be attentive to the preferences of investors.
A participa????o dos investidores pessoas f??sicas no mercado de capitais brasileiro mostrou-se crescente nos ??ltimos dez anos com evolu????o de cerca de 85 mil em 2002 para mais de 600 mil em 2011. A BM&FBOVESPA tem a meta de chegar a cerca de 5 milh??es de investidores pessoas f??sicas at?? o final de 2018 e nesse contexto est??o intr??nsecos os riscos do investimento em a????es aos quais o investidor brasileiro recente est?? pouco acostumado, em raz??o da com-plexidade desse mercado. Sendo indispens??vel uma avalia????o criteriosa dos relat??rios cont??-beis e financeiros e das perspectivas da empresa para se assegurar ao investidor uma decis??o mais adequada para seus investimentos, este trabalho tem como objetivo conhecer a percep????o dos usu??rios investidores sobre a compreensibilidade dos relat??rios cont??beis e financeiros, de companhias de capital aberto listadas na BM&FBOVESPA, investigando poss??veis fatores explicativos e comparando as percep????es do usu??rio investidor pessoa f??sica com a percep????o de outros grupos envolvidos. A partir do retrospecto de estudos sobre relat??rios cont??beis e financeiros, bem como de aspectos gerais sobre compreensibilidade e linguagem, foi criado um instrumento de pesquisa eletr??nico acess??vel por meio da internet. Esse instrumento foi disponibilizado a um p??blico estimado de cerca de 14.600 pessoas e teve um retorno de 413 question??rios dos quais foram validados 300. A amostra teve 97% dos participantes com n??vel superior e os resultados demonstraram alta import??ncia dos relat??rios cont??beis e financeiros no processo decis??rio de investimentos em a????es pelos respondentes. Entretanto, o atendimento das expectativas relacionadas ?? compreensibilidade desses relat??rios tiveram notas intermedi??rias na maioria dos segmentos analisados e o teste CLOZE verificou que a compreensibilidade foi baixa para a maioria dos respondentes investidores pessoas f??sicas. As companhias de capital aberto, principalmente na percep????o do investidor pessoa f??sica, n??o s??o de f??cil acesso, n??o envolvem esse p??blico nos processos relacionados ao desenvolvimento dos relat??rios cont??beis e financeiros e n??o buscam saber suas ideias. Esses resultados estavam alinhados ??s percep????es sobre a falta de oferta de instrumentos segmentados para p??blicos espec??ficos que se mostrou baixa, comprovada pela prefer??ncia de 81,3 % dos respondentes de que fossem apresentados relat??rios distintos, um convencional e outro simplificado, mais acess??vel ao usu??rio menos especializado. Conclui-se com este estudo, para a amostra avaliada, que h?? oportunidades de aprimoramento da comunica????o entre as companhias de capital aberto listadas na BM&FBOVESPA e os segmentos do mercado de capitais envolvidos com os relat??rios cont??beis e financeiros, com a utiliza????o de linguagem clara e objetiva at?? a cria????o de instrumentos segmentados para p??blicos espec??ficos, passando pelas companhias estarem atentas ??s prefer??ncias dos investidores.

The purpose of this ethnographic case study is to document multimodal literacy and numeracy practices of seven Saudi postgraduate students enrolled in the Master of Commerce Accounting program at the University of Adelaide, Australia. Specifically, it aims to investigate the interrelated dimensions of multimodal texts, literacy and numeracy practices, and contexts. The study employs a multidimensional framework for researching the participants’ literacy and numeracy practices in three course modules: Accounting Concepts and Methods, Principles of Finance, and Management Accounting. The study includes a metadiscourse analysis of collaborative wiki literacy practices in the Intermediate Financial Reporting module. The framework consists of three stages of analysis: description of literacy and numeracy requirements, description of literacy events and participants’ actual practices and their experiences, and a Systemic Functional Multimodal Discourse Analysis (SF-MDA) of Business texts. The analysis of the study is primarily based on Systemic Functional Linguistics (SFL) (Halliday, 1985; Halliday & Hasan, 1976; Halliday & Matthiessen, 2004). The findings of the case study revealed the academic literacy and numeracy practices students were expected to manage with in key topics in the business modules. The analysis of the three accounting modules and the online literacy practices revealed the multimodal and multisemiotic nature of accounting discourse, diversity of text type, the literacy and numeracy practices, and features of collaborative learning. The multiple-perspective framework has implications for the investigation of tertiary students’ literacy practices in other disciplines with the application of an SF-MDA of financial statements, graphs, and mathematical symbolism.
Thesis (Ph.D.) -- University of Adelaide, School of Humanities, 2014

Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia
As microempresas, tal como definidas pela UE (Comissão Europeia, 2003), são as entidades empresariais mais representativas da economia portuguesa. Representam 37% do emprego total e quase 20% da riqueza produzida. No entanto, a proporção de estudos dedicados a estas importantes entidades são, em geral, escassos e pouco profundos. A gestão das microempresas inclui todas as esferas de ação da organização, recaindo sobre uma só pessoa ou um grupo pequeno de pessoas (Jansen et al., 2013). A contabilidade, entendida como um sistema de produção da informação financeira disponível para a tomada de decisões de gestão, reveste-se de uma importância reconhecida pela maioria dos gestores (Nunes e Serrasqueiro, 2004a; Gouveia, 2014; Gouveia, Gonçalves e Fernandes, 2015b), sendo que nem todos têm as capacidades e formação, entendidos como o grau de literacia financeira do gestor, para retirarem utilidade da contabilidade para a tomada de decisões mais acertadas (Nunes e Serrasqueiro, 2004b; Sian e Roberts, 2009; Carraher e Van Auken, 2013; Jansen et al., 2013; Kos et al., 2014; Van Auken e Yang, 2014). A literacia financeira é um conceito que gera muita discussão na literatura. Recorremos à definição mais utilizada nos estudos de literacia financeira das populações, que é aquela que foi conceptualizada pela OCDE (Atkinson e Messy, 2012) e abarca o conhecimento financeiro, a atitude financeira e o comportamento financeiro. Pretende-se analisar a relação entre alguns aspetos da literacia financeira dos gestores e de que forma estes podem influenciar a utilização da informação contabilística produzida no seio das microempresas para a sua tomada de decisão. Concluímos que o grau de literacia financeira dos gestores das microempresas está de acordo com aquilo que se verifica a nível nacional e mundial nas populações, ou seja, genericamente são financeiramente iletrados (BdP, 2011; Lusardi e Mitchell, 2011; Atkinson e Messy, 2012; Potrich, Vieira e Kirch, 2015; CNSF, 2016b; OECD, 2016). Comprovámos que o género dos gestores e o seu grau de habilitações académicas influencia o seu nível de conhecimento e literacia financeira. O conhecimento, a atitude, o comportamento e a literacia financeira, calculados através de índices, mostraram-se todos fortemente relacionados com a utilização da informação contabilística para a tomada de decisão dos gestores das microempresas.
Microenterprises, as defined by the EU (Comissão Europeia, 2003), are the most representative entities in the Portuguese economy. They represent 37% of total national employment and almost 20% of wealth production. Nevertheless, the number of studies about these important entities are, in general, shallow and scarce. Microenterprise management involves all the spheres in which the organization acts, falling in the scope of a single individual or a small group (Jansen et al., 2013). Accounting, seen as the financial information available for management decision-making process, is acknowledged by the vast majority of managers as important (Nunes e Serrasqueiro, 2004a; Gouveia, 2014; Gouveia, Gonçalves e Fernandes, 2015b), although not all of them have the skills or training, seen as their financial literacy level, to use the accounting information to make better decisions (Nunes e Serrasqueiro, 2004b; Sian e Roberts, 2009; Carraher e Van Auken, 2013; Jansen et al., 2013; Kos et al., 2014; Van Auken e Yang, 2014). Financial literacy is a concept which causes a lot of discussion in the literature about several issues. We used the concept frequently used in the studies of the population, which is the one conceptualized by the OECD (Atkinson e Messy, 2012), and which includes financial knowledge, attitude and behavior. We intend to analyze the relationship between some of the managers’ financial literacy elements and in what way these can influence the use of accounting information produced within microenterprises to their decision-making process. In our study, we have used an innovative approach regarding what is commonly used in the literature body. We conclude that the managers’ level of financial literacy is in line with the national and international findings within the populations, meaning they are financial illiterate in general (BdP, 2011; Lusardi e Mitchell, 2011; Atkinson e Messy, 2012; Potrich, Vieira e Kirch, 2015; CNSF, 2016b; OECD, 2016). We proved that the managers’ gender and education level correlates with their financial knowledge and financial literacy level. Our indexes of financial knowledge, attitude, behavior and literacy all have shown as strongly related with the access of microenterprise managers to accounting information for their management decision-making process.

O tipo de tese selecionado é o plano de negócios para projeto inovador. Com o objetivo de melhorar a literacia em saúde, sobretudo da população Portuguesa mais jovem, através de jogos sérios, surgiu a LearnS. A revisão da literatura baseia-se nos tópicos relevantes ao projeto, sendo estes a literacia em saúde e a sua situação a nível nacional e os jogos sérios. Para a elaboração do plano, recorreu-se à análise SWOT, à análise PEST, às 5 Forças de Porter, entre outros, com vista a clarificar as ideias acerca do meio envolvente. Com base nas análises realizadas, formulou-se o modelo de negócios e a proposta de valor, bem como as políticas de implementação de marketing, organizacionais, tecnológicas e financeiras. Procedeu-se ainda à avaliação financeira através das vendas e dos custos previsionais num espaço de 5 anos.
The type of thesis selected is a business plan for innovative project. To improve health literacy, especially for the younger Portuguese population, through serious games, LearnS has emerged. The literature review is based on relevant topics for the project, such as health literacy and its national situation and serious games. To elaborate the plan, SWOT analysis, PEST analysis and Porter’s 5 Forces was used to clarify the ideas about the industry. Based on the analyses carried out, business model and value proposition were formulated, as well as the marketing, organizational, technological, and financial implementation policies. Financial evaluation was also carried out through revenues and costs for 5 years.

The books examines Eighteenth Dynasty images of reading and writing with the aim of understanding how members of the elite conceptualized literacy, and how, in turn, they identified themselves with regards to it. Inspired by the approach taken by New Literacy Studies, this inquiry emphasizes the study of the social practices that involve reading and writing. This line of inquiry reveals a dynamic negotiation between various concepts of literacy among the Eighteenth Dynasty elite, who associated writing with accounting and list-making, as well as with violence and law. Building on the work of Bruno Latour and Stephen Greenblatt, the book furthermore studies the representation of literacy as a social phenomenon. This investigation suggests that in contrast most of the elite, military officials chose to represent themselves engaged in writing as a way of negotiating their place in relation to others within and without the military. Haremhab, the commander in chief who later ascended the throne is perhaps the epitome of this phenomenon, and his biography allows us to follow his path from military man to king. A close investigation of his texts and monuments reveals his unique views regarding reading and mainly writing that involve piety and historiography. Examining representations of literacy in this time period reveals, therefore, a fascinating change in the cultural history of ancient Egypt. It allows us to, moreover, to explore the relationships between art and society in ancient Egypt, between patrons and the groups they form, and the place of literacies in ancient societies.

Notwithstanding the expansion of mixed methods, research methods and findings are culturally situated. Unfortunately, studies conducted outside the Global North often embrace canonical methodologies not aimed at understanding tacit concepts. Learning about the needs of South African researchers and participants enlightens taken-for-granted assumptions in Anglo-American mixed methods. Hence, this study explores aspects of tacit cultural knowledge that contextualize mixed methods in South Africa. In-person interviews among South African professors are analyzed narratively. Findings indicate that economically based knowledge facilitates methodologies as political identities. Research questions require contextual sensitivity and methodology requires relational ethics of communicative approaches. Because South African participants identify with non-Western numeric literacies and storytelling knowledge, qualitatively dominant mixed methods allows minimally structured talk. Recommendations include flexible plans and accounting for cultural expression of doubt.

The fourth chapter accompanies Haremhab as he ascends the throne, exploring his representation of literacy in the final stage of his career. Like most other kings, Haremhab avoids representing himself reading or writing visually. Textually, however, he refers to literacy and writing in a number of sources, which this chapter closely studies: his Coronation Text, an inscription in his temple in Gebel el-Silsila, and his code of laws. While other kings define literacy as relating to history and the cosmos, his new royal representation emphasizes accounting and literacy’s close relationship with the military. In his inscriptions, therefore, Haremhab continues to employ notions of literacy which were common in his pre-royal art.