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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.
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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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Bromberg, Michael David. "An investigation into the differing success rates of management accounting students in professional accounting examinations and undergraduate accounting students studying on cognate courses." Thesis, Durham University, 2007. http://etheses.dur.ac.uk/1335/.
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This dissertation is concerned with the issue that students studying part-time for professional accounting examinations - specifically those in management accounting of the Association of Chartered Certified Accountants (ACCA) - at a London university suffer much higher failure rates than their counterparts taking degrees in Accounting at the same institution, who are entitled to exemptions from many of the professional accounting papers. Utilising the 'Student Approaches to Learning' (SAL) methodology, the differences between the students are examined in terms of factors affecting the presage to learning, the learning process, and the product of learning.
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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.
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This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being developed.
This research study presents a research framework which emphasises the complex interrelationships between an accounting curriculum, accounting lecturers, accounting graduates and employers of graduate accountants and their perceptions of how personal and interpersonal skills are developed. A case study approach, combining archival, qualitative and quantitative methods, is used to investigate how a Bachelor of Business Accounting degree in one Australian university facilitates personal and interpersonal skills development.
The case study results indicate that the curriculum, as the vector for skills development, has both explicit and implicit references to skills outcomes. Graduates� perceptions of many of the personal and interpersonal skills considered in this study are closely related to the curriculum findings. However, there appears to be a lack of convergence between lecturers� perceptions, the curriculum and graduates� perceptions. Employers generally agree that graduates display most of the personal and interpersonal skills, albeit at a low level, in the workplace.
There are curriculum implications arising from the results of this research for accounting academics who design and develop accounting programs where the value of graduates� personal and interpersonal skills are acknowledged. As a first step, academics need to improve accounting curricula by explicitly integrating personal and interpersonal skills in their subjects. Communicating to students the explicit nature of personal and interpersonal skills development and making them aware is the next step.
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Jinkens, Robert Carl. "Faculty and student perspectives on the teaching of nontraditional accounting students." Thesis, University of Hawaii at Manoa, 2003. http://hdl.handle.net/10125/9023.
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The study explores two research questions: Q1, What teaching methods do four-year accounting faculty use with nontraditional accounting students; and Q2, how effective do accounting faculty and students perceive those methods to be with nontraditional accounting students? Nontraditional students are defmed to be students 25 years of age or older. After interviewing 30 faculty members and surveying 53 students, a variety of different teaching methods were identified. Although, faculty indicated an inclination for lecture, they preferred group work, but did not use it because of time limitations and large class sizes. Further, the younger/traditional students preferred a variety of different teaching methods, while the older/nontraditional students preferred homework. Of particular importance was the finding according to faculty, that the wants and needs of the accounting profession did not correspond with the reasons why students major in accounting. The accounting profession wants and needs people with problem solving skills, an ability to cope with ambiguity, general business knowledge, and interpersonal skills. However, students are majoring in accounting because they want financial security, believe accounting is mathematics, like accounting's procedural nature, and believe accounting is unambiguous. Therefore, to graduate accounting students with wants and needs congruent with those of the accounting profession, accounting schools must either redirect accounting student majors or attract different students to accounting. Also of particular importance, were the differences of opinion by faculty of whether there should be an additional 30 hour educational requirement to become a CPA. While most faculty agreed that the additional education improved professional quality, and some even wanted the requirements made more stringent, perhaps similar to those to become an attorney, a significant and vocal minority of the faculty stated that they were opposed to the additional educational requirement because it would prevent poorer students from majoring in accounting because of the additional cost of the additional education. Finally, there is the issue of competition in the classroom. Most faculty indicated that competition was a fact of life in accounting, that competition needed to be used in the classroom, and that students needed to learn how to cope with it.
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Koeplin, John P. (John Peter). "A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278021/.
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Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior accounting students were given three ethical and values related tasks to complete which propose to measure differences in ethical and economic values.
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McGuigan, N. "A phenomenographic study of students' perceptions of accounting." Thesis, University of the West of England, Bristol, 2017. http://eprints.uwe.ac.uk/29918/.
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Accounting, as a complex social phenomenon, is experienced by individuals in a multitude of ways. A changing professional business landscape coupled with the transforming role of the accountant highlights the need for a broader focus in accounting education. Critics of accounting education have expressed concern that less emphasis should be placed on technical skills and more focus on conceptual understanding and qualities of self-development. To facilitate this, a deeper understanding of how students relate to and contextualise accounting is imperative. Presage has therefore been identified as an area of critical importance to students’ learning. Prior research, predominantly in the sciences has indicated the importance of contrasting contexts in learning. In particular, that of the everyday and academic. As students move from an ‘everyday’ understanding of phenomena to more formalised learning contexts their conceptions of disciplinary concepts may differ significantly from a more ‘authorised’ view. This may result in misconceptions that are difficult to change. Therefore a broader interpretation of and investigation into presage, outside a purely cognitive perspective, is therefore warranted. This study takes a broad and explorative research approach to uncover variations in students’ perceptions of learning accounting. Phenomenography is used as it enables a deep investigation into the lifeworld of others. A flexible research design is created in order to successfully enter and uncover the lived experiences of students when investigating complex social phenomena. This research design and process ‘account’ further advances innovative and practical ways of gaining access to and successfully entering individuals’ lifeworlds when using the phenomenographic research approach. This study uncovers for the first time in accounting education the existence of two central worlds in the learning of introductory accounting: ‘accounting as learnt’ and ‘accounting as lived’. The findings show the ‘accounting as learnt’ world reveals a world in which accounting is perceived as something that needs to be discovered, learnt and acquired. Accounting, in this sense, is externally imposed upon students and they experience difficulty in connecting with accounting. Students struggle with the abstract nature of accounting and as such tend to focus on the concrete. They further search for relation between what they are learning in their formal university accounting education and their more ‘personal’ contexts. In stark contrast, the ‘accounting as lived’ world is a world in which students perceive accounting as familiar and part of their everyday experience. It was found that accounting provides students with future benefit and meets their need for control. Accounting further provides a social connection for students and this is linked with the image and status of accounting. Here, students connect with accounting through the way in which the control and planning aspects of accounting actively shape and play a role in their everyday lives. The findings further show students’ variations in the emphasis on motivation clearly underpin both these worlds, where the learning of accounting is fundamentally shaped by both context and relevance. These two worlds reveal an incredibly diverse and complex reality that exists within students’ studying introductory accounting, providing a new appreciation of student ‘presage’ in accounting education. An alternative pedagogical approach to introductory accounting is proposed that takes into account these two central worlds.
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Becker, Lana L. "Moral Development of Accounting Students: Opportunities and Challenges." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3012.
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Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education has been established through prior research, today’s accounting educators are challenged to implement research and pedagogical strategies that will enable them to actualize this potential.
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Simpson, Mary Angela. "Exploring accounting students' interaction with their assessment feedback in a UK post-92 university." Thesis, University of Hertfordshire, 2017. http://hdl.handle.net/2299/19953.
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This thesis offers a holistic insight into the expectations and experiences of university students in relation to academic feedback. The subjects are a diverse group of first year accounting and finance students in a post-92 university. What is identified and examined here is the lifeworld of a student studying within the current politicalised higher education environment. Many assumptions evident in the literature relating to students' attitudes and feelings about feedback are challenged. The approach adopted to develop this research is based on Layder's (1998) 'adaptive theory' combining existing social theory with my empirical data to identify and reconcile the impact of the observable social world on the lived experience of our students. A student's habitus (Bourdieu, 1977) and prior educational experiences often means she is unprepared for university study which results in a difficult and often painful transition. Building strong relationships with peers and academics is one of the most important components of student success, but many academics are often unaware of the reality of these students' lived experiences, neither are they aware of the possible impact the structures, regulations and overall power of the institution can have on students. This research establishes a link between students' pre-conceived ideas and expectations and their transition into university. Failure on the part of the institution to respond and manage students' expectations can lead to growing dissatisfaction with their academic experience which manifests itself in dissatisfaction with assessment, feedback and other aspects of their early experience. When a young, often disadvantaged student attends university she may already have overcome multiple obstacles: poor schooling; poor housing; limited financial resources; and a general lack of higher education knowledge. This research identifies the vast chasm in our understanding of students' needs and expectations. This study challenges the reliability and usefulness of using a broad range of metrics as proxies for learning, student satisfaction and quality assurance during a period when 4 metrics and benchmarks are being used to shape education. The underpinning rhetoric and ideology which informs political decisions is flawed. The study challenges the current performative approach to providing feedback and measuring effectiveness. Contrary to the classical concept of rational economic man many people's choices are restricted to a simple satisficing1 strategy because their academic ambition is bounded by cognitive limits because they have not had access to all the cultural and social capitals which might have shaped their decisions and prepared them for their university experiences differently. Using Pierre Bourdieu's sociological concepts of habitus, capital and disposition (Bourdieu, 1977a), I reposition assessment and feedback within the wider context of the students' life experiences and identify the limitations imposed on these students, first by their past and then by universities' failure to position their higher education provision within a framework in which these adolescents can develop and grow within a suitable supportive environment which recognises and accepts who they actually are. Such an approach to their higher education experiences will begin to redress the issue of feedback in accounting.
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Tewari, Ankur Ratnam. "African female students ‘experiences of introductory accounting modules at Unizulu." Thesis, University of Zululand, 2016. http://hdl.handle.net/10530/1464.
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A dissertation submitted to the Faculty of Education in fulfilment of the requirements for the degree of Master of Education in the Department of Curriculum and Instructional Studies at the University Of Zululand, South Africa, 2016Accounting is a male dominated profession historically. Females underperform and are thus dissuaded from taking up this profession. It is hence the need of the hour to understand the educational psychology of female accounting students in higher education. The current study is an attempt to understand this phenomenon and to explore this academic underperformance at UNIZULU. Both qualitative and quantitative methods were used to analyse the data. Primary data were collected from student surveys while secondary data were obtained from the Faculty of Commerce, Administration, and Law (FCAL). Both Likert scale and open-ended questionnaires were used to elicit responses of students. The underperformance of female students was tested with the other help of regression analysis using data supplied from FCAL. Of the various factors affecting underperformance of female students, the three stand-alone causes were: (1) poor command of English language, (2) poor command of Mathematics, and (3) lack of good female role models. In terms of experiences, most African female students felt that they were supported by the lecturers; lecturers were also motivators besides teachers; time management and discipline skills were needed to do well and pass the courses and the presence of female lectures provided impetus to work hard to African female students. On an average, female students underperformed by 1 to 6 percent, compared to male counterparts. The study suggests the following policy recommendations: 1.) A programme of mentorship or supplemental instruction (peer learning) is considered essential for improving subject-related and pervasive (communication and time management) skills of the students; 2.) Additional courses on English and Mathematics need to be added to improve these basic skills of the students; 3.) Enrolment of female students be increased in accounting as per the National Plan for Higher Education, South Africa (Ministry of Education, 2001); and, 4.) An increasing gender sensitive and empowerment role is to be played by the university.
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Lee, Sze-hung, and 李思紅. "Secondary school students' understanding of ethical guidelines in accounting." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30227409.
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Tourna-Germanou, Eleni. "Understanding, predicting and influencing business students' accounting career choice." Thesis, Sheffield Hallam University, 2006. http://shura.shu.ac.uk/20446/.
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This thesis proposes and evaluates a new integrated model of accounting career choice (ACC), drawing upon current theories of planned behaviour and work values and past accounting research. Furthermore, the thesis investigates changes to the model's constructs after business students have been exposed to a traditional versus an innovative first accounting course (FAC).Combining a longitudinal approach with a quasi-experimental design, the findings of the study show the following: First, subjective norm, attitude and perceived control are all significant predictors of first semester business students' intention to pursue a career in the accounting profession. However, regression analysis revealed that of the dimensions of attitude, only the intrinsic dimension is a significant predictor of intention. Extrinsic, prestige and social dimensions do not contribute to the prediction. Normative beliefs concerning the pursuit of an accounting career, beliefs concerning the intrinsic attributes and outcomes associated with the accounting profession and self-efficacy beliefs concerning the pursuit of an accounting career have been identified as the important sub-constructs of an ACC. Second, at the end of the traditional FAC, subjective norm has statistically significantly improved; however, all other constructs of an ACC have been negatively affected, and students' perceived control has statistically significantly deteriorated. On the other hand, at the end of an innovative FAC, intention, subjective norm and attitude have statistically significantly improved while perceived control has remained stable. Significant differences in all the constructs of an ACC have been identified among students in both the traditional and the innovative FACs. The identified differences can be attributed to the additional information about the accounting profession that students in innovative courses received through accounting practitioners' presentations. The thesis supports prior research that professional accountants making presentations is a very effective strategy of integrating information about the accounting profession into classroom practice and of influencing students' intention to pursue an accounting career.
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Browning, Amanda. "The Impact of Culture on Accounting Students' Ethical Reasoning." Ohio University Honors Tutorial College / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1461147696.
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Johnson, Marilyn Merriweather. "An authentic assessment for students in accounting career pathways." CSUSB ScholarWorks, 1995. https://scholarworks.lib.csusb.edu/etd-project/1219.
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Bernard, Bryce A. "The Effect of Computer-Based Accounting Practice Sets on The Achievement of Introductory College Accounting Students." NSUWorks, 2002. http://nsuworks.nova.edu/gscis_etd/409.
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The purpose of this study was to measure the effectiveness of using a computer-based practice set to teach college students who are enrolled in an introductory accounting course the process, procedures, and records, that are used in an accounting system. The study addressed the ongoing concern of accounting educators about the effectiveness of using computer-based accounting practice sets by comparing test results for a group of students enrolled in a lower division accounting principles course. The course was structured with a common lecture component and two accounting lab sections. Students in one lab section completed a manual accounting practice set and students in the other lab section completed a computer-based accounting practice set. All students were pretested at the beginning of the semester and post-tested at the end of the semester. The results of this study indicate that difference in treatment had no significant impact on post-test scores
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Warhurst, Jordan. "A Study of Ethics for Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/honors/305.
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What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
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Bravidor, Marcus [Verfasser], and Rolf Uwe [Akademischer Betreuer] Fülbier. "Students, Standards, and Survivors : Empirical Evidence on Accounting Students' Career Choices, the Costs and Benefits of Accounting Services, and the Peer Review Process in Academic Accounting / Marcus Bravidor ; Betreuer: Rolf Uwe Fülbier." Bayreuth : Universität Bayreuth, 2017. http://d-nb.info/1131164326/34.
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Singh, L. "Improving success rates of students in accounting related diploma programmes." Tshwane University of Technology, 2013. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001659.
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Tam, Chui-ling. "Students' attitudes towards learning accounting by the use of discussion forum : a case study /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25474042.
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Szemborski, Dora. "Student perceptions of the effectiveness of online tools used with accounting program students at Northcentral Technical College." Online version, 2009. http://www.uwstout.edu/lib/thesis/2009/2009szemborskid.pdf.
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Carlson, Mary Ann. "Classroom environment as perceived by successful and unsuccessful students /." Digital version accessible at:, 2000. http://wwwlib.umi.com/cr/utexas/main.
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Damerji, Hassan. "Technology Readiness Impact on Artificial Intelligence Technology Adoption by Accounting Students." Thesis, University of La Verne, 2020. http://pqdtopen.proquest.com/#viewpdf?dispub=27547476.
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Artificial Intelligence (AI) is the way forward in accounting and auditing. The purpose of this study was to examine the relationship between accounting students’ level of technology readiness (TR) and AI technology adoption (TA). This quantitative study examined the independent variables of TR, perceived ease of use (PEOU), and perceived usefulness (PU) and the dependent variable of TA. Moreover, the present study examined the mediating effect of PEOU and PU on the relationship between TR and TA. The present study was related to individual accounting students’ perceptions of TR and TA. Student participants (n = 101) recruited for this study were randomly sampled from 2 universities in Southern California, the United States. An online questionnaire consisting of 30 items regarding perceptions of TR, PEOU, PU, and TA was administered. The bivariate correlation and regression between variables showed that TR, PEOU, and PU positively influence TA; TR positively influences PEOU and PU; and PEOU positively influences PU. Mediation analysis showed that both PEOU and PU mediate the relationship between TR and TA. Because of the significant relationships among variables, the model met the criteria for technology readiness and acceptance model (TRAM) and Model 6 of process mediation. This study adds to the empirical research regarding the relationships between the constructs of TR and TA of AI within higher education, in which there is a gap in the literature. The study contributed by applying the TRAM construct to the use and adoption of AI. TR, PEOU, and PU are important constructs within higher education and predict AI TA by accounting students. Additionally, TR is a precursor to PEOU and PU of AI for this population. For practice, universities should enhance use perceptions by creating opportunities for accounting students to interact with AI. Effective adoption of AI in accounting curricula aimed at enhancing students’ perceptions is essential to increase their adoption of AI and overall career readiness. For research, replicating the study at other universities, examining other factors that influence students’ adoption of AI, and exploring other AI topics in higher education could expand the literature on technology readiness and TA of AI.
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Kavari, Jackson-Hain Jakavaza Katjiuanjo. "Examining the knowledge and practices of selected Namibian accounting teachers about learner-centred methods of teaching." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1009428.
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Learner-centred education has been in force in all schools in the Republic of Namibia since 1996. Progress towards adoption of learner-centred methods of teaching by teachers has been slow. The main purpose of this study is to examine how teachers understand the principles of learner-centred education in selected Secondary Schools in Omaheke Education Region. The secondary purpose of this study is to determine how teachers could be helped to improve the implementation of learner-centred education (LCE). The study used a qualitative approach. Data were collected from a purposively selected sample of Grade 10 accounting teachers in a specific region in Namibia by means of interviews, classroom observations and a qualitative questionnaire. Data were analysed thematically. The results indicated that, although the teachers had a positive attitude towards learner-centred education, they did not have the skills to adapt their teaching in an appropriate way to cope with the learner‟s lack of English literacy. The teachers possessed basic knowledge of learner-centred education practices, but found it very difficult to implement them in resource-poor environments. In addition, factors that hindered the effective implementation of learner-centred education in the classroom were identified. The study suggests ways to improve the knowledge and practices of teachers with regard to learner-centred teaching practices.
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Barac, K., and B. Steyn. "The perspectives of South African distance-learning students on the accounting profession and accountants." Journal for New Generation Sciences, Vol 10, Issue 1: Central University of Technology, Free State, Bloemfontein, 2012. http://hdl.handle.net/11462/595.
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Published ArticleAccountants have been unfavourably stereotyped over the years, and this holds negative implications not only for the attraction of sufficient numbers of students, but also for the attraction and retention of high-aptitude students. Many studies have been performed on student's perceptions of accountants and the profession. A South African study at a residential university found that accountants are perceived as being structured, precise and solitary. This study provides a distance-learning perspective. By using an existing research instrument and applying statistical analysis, the study found that distance-learning students perceive accountants as exciting/interesting, precise/methodical, factual/predictable and structured/stable. Various areas for future research have been identified in the area of students' perspectives on the accounting profession, including a longitudinal study, studies on the work environment's impacts and studies to determine the motives or reasons for studying accounting.
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Rowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.
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This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.
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Guthrie, Clare Patricia. "How do mature undergraduate students self-author? : a narrative enquiry of four accounting and finance undergraduate students." Thesis, Manchester Metropolitan University, 2016. http://e-space.mmu.ac.uk/618194/.
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This study is undertaken in a large post 92 university in which the intake each year for accountancy and finance is over 400. There is a prevailing assumption in the institution that the majority of the intake are classified as typical undergraduates coming straight from previous studies, with little or no sustained experience of the world of work. Little consideration is given to students identified as “mature” using the university definition of aged over 21 (HESA 2015). I became aware of a number of mature students in my roles as lecturer and latterly manager of this programme. Furthermore, the sacrifice of full-time paid employment for three years full-time study intrigued me. This study has three key aims. The first is to explore the processes involved in making a career change decision from full-time paid employment to full-time study for an accounting and finance undergraduate degree. The second is to analyse the ways that students identify and articulate changes to their identity, as they become mature full-time students. The third is to explore how structure and agency affect career choices of the mature undergraduate student. The research involved interviewing four accounting and finance undergraduate students. The choice of students was opportunistic as these were students known to me during the course of their studies. The analysis and discussion chapters delineate between pre and post university registration as two distinct phases. The pre university experience relates mainly to the first aim. The post university phase relates to the second aim and the third aim draws on both. The theoretical framework draws upon Bourdieu’s notions of capital, field and habitus and Holland et al’s (1998) concept of Figured Worlds with particular focus on notions such as the “standard plot” and “serious play”. A key finding from this research is that despite the ability to make the decision to change career themselves, the validation of this decision by others was important. The final chapter includes further findings concluding with impact on future practice and a critical reflection on and the limitations of the study.
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Buell, E. Kevin. "The Relationship of Ethics Education to the Moral Development of Accounting Students." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/15.
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Ethical behavior and moral judgment are fundamental issues facing the accounting profession today. Changes in the ethical culture of accounting have brought about a crisis of ethical misconduct in the profession. External forces for better ethics in accounting, represented by Sarbanes-Oxley (SOX) legislation, and internal forces, represented by increased educational coverage encouraged by state societies and the AACSB, are attempts to influence the current crisis.
Research in the field of ethics and moral judgment in the accounting profession continues as researchers continue to examine factors influencing the ethical reasoning abilities of accountants and accounting students. The results of these studies may assist accounting schools and the accounting profession in controlling and improving the ethical orientation of the accounting profession.
This study examines the possible relationship of ethics education and moral reasoning of undergraduate and graduate accounting students. Limited previous research on these two variables has provided mixed results. This study examined undergraduate and graduate accounting students at six colleges and universities in the upper mid-west and southern region of the United States. The variable of ethics was measured with Rest's DIT-2 instrument and ethical education by completed ethics courses.
The results of this study demonstrate a significant relationship between ethics education and the moral reasoning of accounting students. However, the results were not in the expected direction, with the accounting students completing ethics education having a significant lower level than the accounting students without ethics education. In addition, this research found that accounting students who are 22 years of age or younger possess higher levels of ethical reasoning than accounting students who are older than 22 years of age. However, the findings show that there are no significant differences in the ethical maturity levels of accounting students when grouped by gender and education level.
These findings support the need for further research into determining factors influencing moral judgment in undergraduate and graduate accounting students.
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Yenge, Massa Noela, and Per Karlsson. "The factors influencing students’ career choices towards the accounting profession in Sweden." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67688.
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Purpose – This thesis aimed at investigating students’ beliefs influencing their personal attitudes and subjective norms not to choose the accounting profession by using the simplified Theory of Reasoned Action (TRA) model. Theoretical framework – This study used the simplified TRA model to investigate the beliefs that influence students not to choose the accounting profession. From an accounting context, prior research has indicated that, there are intrinsic and extrinsic factors that determine the behavioural beliefs of students about the accounting profession. Likewise, normative beliefs are another construct of the simplified TRA model that influences students’ intentions towards the accounting profession. Methodology – Through a quantitative approach, questionnaires were sent electronically to first and second year students at five major universities in Sweden. In total, 323 students replied to the questionnaire. Since this study focused on students intending to choose business administration, non-business administration students were deleted from the sample giving an actual sample size of 228. The data collected was analyzed in two steps using multiple regression analysis. Findings – The findings of the study confirmed the simplified TRA model. The results showed that both behavioural and normative beliefs influenced students’ intentions not to choose the accounting profession. For behavioral beliefs, no personal interest in accounting, the belief that accounting is boring and the belief that other occupations (for instance, marketing and management) negatively influenced students’ attitudes not to choose the accounting profession. Similarly, for normative beliefs, teachers and peers influenced students’ subjective norms not to choose the accounting profession. Practical implications – The practical implications of this study are two-folded. Firstly, program directors at universities should engage in hiring qualified teachers in accounting, organize supportive activities to encourage students about the accounting profession. Also, program directors should include compulsory internships in the curriculum so that students can learn about the accounting profession. Secondly, former accounting students should get involved in the process of encouraging students about the accounting profession. Originality/value – This paper contributes to the existing literature by highlighting the beliefs influencing the personal attitudes and subjective norms of students not to choose the accounting profession. Therefore, the thesis provides an up-to-date theory about the TRA in the accounting profession in Sweden.
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Miller, Julie. "The effects of alternative teaching strategies on the achievement of accounting students." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008millerj.pdf.
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Shelton, Thomas C. "Student Temperament Assessment And Its Relationship With The Selection Of Accounting As A Major." Diss., Virginia Tech, 2019. http://hdl.handle.net/10919/86839.
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Personality tests have long been utilized to assist in the assessment of individuals. This study analyzes David Keirsey's temperament types and college students intending to major in accounting. The recruiting and retaining of students with qualities and characteristics desired by the accounting profession has historically presented a challenge for accounting departments in higher education (Corkren, Parks, and Morgan, 2013). Relationships were used to determine similarities between various traits of the respondents. Gender, having taken an accounting related high school course, accounting-related work experience and level of college education were all compared with the expectations of Keirsey's temperament types. Students attending a small liberal arts teaching university (Concord University in Athens, West Virginia) and students attending a large research institution (Virginia Tech in Blacksburg, Virginia) were used for the study.
A quantitative research design was used to conduct this study. Descriptive statistics were utilized to determine frequencies, averages and variability. Chi-square (χ²) analyzed the number of responses in different temperament categories to determine if actual results were significantly different in determining accounting as a major field of study. Students completed a survey consisting of demographic characteristics and the Keirsey Temperament Sorter (KTS II) questionnaire. Personality assessments are increasingly used as a management tool. The findings of this study can benefit employers, college recruiters, educators and students.Ph. D.
Personality tests have long been utilized to assist in the assessment of individuals. This study analyzes David Keirsey’s temperament types and college students intending to major in accounting. The recruiting and retaining of students with qualities and characteristics desired by the accounting profession has historically presented a challenge for accounting departments in higher education (Corkren, Parks, & Morgan, 2013). Relationships were used to determine similarities between various traits of the respondents. Gender, having taken an accountingrelated high school course, accounting-related work experience and level of college education were all compared with the expectations of Keirsey’s temperament types. Students attending a small liberal arts teaching university (Concord University in Athens, West Virginia) and students attending a large research institution (Virginia Tech in Blacksburg, Virginia) were used for the study. A quantitative research design was used to conduct this study. Descriptive statistics were utilized to determine frequencies, averages and variability. Chi-square (χ²) analyzed the number of responses in different temperament categories to determine if actual results were significantly different in determining accounting as a major field of study. Students completed a survey consisting of demographic characteristics and the Keirsey Temperament Sorter (KTS II) questionnaire. Personality assessments are increasingly used as a management tool. The findings of this study can benefit employers, college recruiters, educators and students.
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See, Hui Fang Jean-Marie. "A person-organisation fit analysis of work and work-family values : a comparison of final year accounting students and accounting professionals /." Title page, abstract and table of contents only, 2004. http://web4.library.adelaide.edu.au/theses/09C/09cs4511.pdf.
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Bray, Nayeema. "An accounting syllabus for marketing students as determined by SME needs and specifications." Thesis, Cape Peninsula University of Technology, 2007. http://hdl.handle.net/20.500.11838/1702.
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Thesis (MTech (Marketing))--Cape Peninsula University of Technology, 2007In South Africa, SME development has been identified by government as a priority in creating jobs to solve high unemployment. SMEs also often battle to survive in a tough and ever changing business world. There is a high failure rate among many SMEs. Some of the reasons for the high rate of failure are that the owner or manager is unfamiliar with established business practices, lack of managerial expertise in business management and lack of finance to fund the business. It is essential that the individuals responsible for the management of the business have the necessary training and expertise to equip them for the successful running of the business. It is therefore crucial that all employees in the SME sector irrespective of the department they work in obtain some degree of training and expertise. These employees also need some knowledge of the financial position of the business. This can only be made possible if all employees have a fair amount of financial knowledge so that decision~making is made easier. The curriculum of the CPUT subject 'Accounting for Marketers' may not meet the requirements of SMEs. It is an advisable that SMEs requirements should be continually measured against the course offering to ensure that the course equips the students with the financial knowledge needed by SMEs. This can be done as CPUT has close ties with these SMEs through co-operative education and intemships. An attempt was made to identify the skills and techniques required by the marketing students pertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabi used in education. This comparison would hopefully lead to a clear understanding of the gaps between education and practice, if any, which will enable the researcher to make recommendations regarding the 'Accounting for Marketers' syllabi. The main purpose of the study was to measure the gap, if any, between the subjects 'Accounting for Marketers' offered at CPUT and the requirements of the SMEs. If indeed a gap exists, the institution can broaden certain aspects of the syllabi, by incorporating case studies on legitimate companies, which will aid the students to stay informed about Accounting in their field of expertise. There will be better integration of theory and practice. A descriptive research method was followed using a census survey research design to present a structured comprehensive questionnaire to the total population of SMEs affiliated with the Department of Cooperative Education and that have participated in the experiential training program. The number of SMEs who completed and returned the questionnaires was 15. This resulted in a response rate of 50 percent which was a fair representation of the entire census. In support of the findings recommendations were made regarding each component that formed part of an accounting syllabus. The results indicated that certain components in the accounting syllabus were rated as very important and others not. Components that were referred to as important but which were not a part of the syllabus will be under scrutiny by the researcher to come to a resolution, where these components will be accommodated in the accounting syllabus for marketing students for 2008.
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Grayson, Andrew. "Accounting for help-seeking : why are some students reluctant to approach lecturers for help?" Thesis, Nottingham Trent University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.332858.
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譚翠玲 and Chui-ling Tam. "Students' attitudes towards learning accounting by the use of discussion forum: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256466.
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Sher, Jordan. "Understanding how qualifying-year accounting students construe potential employers when making employer-choice decisions." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33022.
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This study explores how Postgraduate Diploma of Accounting (PGDA) students at the University of Cape Town consider potential employers when making employer-choice decisions. Kelly's Repertory Grid technique was employed during structured interviews with twelve (N = 12) PGDA students. Perceptions about potential accounting employers varied across the participants. Investec and Nedbank, both of which are Banks, were construed similarly for 11 out of 12 participants. On average, three of the Big Four auditing firms were mostly construed similarly, namely EY, PwC and Deloitte, with KPMG construed differently by the majority of participants. Nolands and Mazars were construed similarly for 8 participants. Transnet was perceived distinctly from the other firms by most participants. The most frequently elicited constructs were regarding progression opportunities, international exposure and ethical reputation. The following themes emerged from a thematic analysis of the participants' interview responses: (1) organizational attractiveness, (2) exposure gained during training, (3) work environment, (4) progression opportunities, (5) diversity policies, (6) brand awareness, (7) workplace flexibility and work-life balance, (8) the recruitment process, (9) corporate social responsibility, and (10) a felt moral responsibility to the employer. This study proposes that by understanding how students construe and perceive different sets of potential accounting employers, employers could improve their attraction and retention strategies. The findings of this study could also be of benefit to career counsellors and others tasked with advising and guiding accounting graduates.
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Richmond, Kelly Ann. "Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/27235.
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This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test, Version 2 (Rest, et al., 1999) to measure accounting studentsâ ethical reasoning processes. The Mach IV scale (Christie and Geis, 1970) is used to measure moral behavior. Eight ethical vignettes adapted from prior ethics studies represent realistic, business ethical scenarios.
A total of sixty-eight undergraduate accounting students are used to examine three hypotheses. Literature suggests that individuals with lower ethical reasoning levels are more likely to agree with unethical behavior. Therefore, hypothesis one investigates the relationship between ethical reasoning and ethical decision making. Literature also suggests that individuals agreeing with Machiavellian statements are more likely to agree with questionable activities. Hypothesis two investigates the relationship between Machiavellian behavior and ethical decision making. Prior gender literature suggests that gender influences ethical decision making, with females being more ethical than males. Therefore, hypothesis three examines whether female accounting students agree less with questionable activities compared to males.
Results indicate that ethical reasoning is significantly correlated with studentsâ ethical ratings on the business vignettes. Similarly, Machiavellian behavior is significantly correlated with studentsâ ethical ratings. Consistent with prior gender literature, females agree less with questionable activities compared to male accounting students.Ph. D.
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Tabari, Mahmoud Omar Mahmoud. "Computerised accounting in Jordan : critical analysis and comparative study of applications for teaching accountancy students." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313089.
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Stoner, Gregory Neil. "Learning, students' skills and learning technologies (old and new) in the development of accounting education." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.
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This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a concern to learn from how learning technologies are and have been an integral part of the educational environment, and to gain insight into how learning technologies might best be utilised in the field of accounting education. The work is presented in two themes with an additional two publications related to methodological approach. The first theme is related to students’ skills and technology and the second theme includes historical research into early accounting education. The published work in these themes is predominantly represented by research published in leading refereed journals in the fields of accounting education and accounting history. The additional two publications are included as they relate to and illustrate the methodological approaches that underlie the overall approach to the research that is presented and developed in the two themes: an approach that privileges, as far as practical, subjects’ contextual understandings of their worlds. Given the diversity of the work included in this submission there is no single research question and there are a diverse range of contributions. The work included contributes to our understanding of the introduction and utilisation of learning technologies in the teaching of accounting, both printed books in the 15th century and Information Technology (IT) in the late 20th/early 21st centuries, and the skills required to facilitate learning within the discipline of accounting. The practical value and importance of the research is supported by, inter alia, reference to the author’s applied work (not part of the submission) that illustrates how the published work contributes to good practice in skills development and the introduction and integration of learning technologies in the accounting curriculum. The papers on IT skills adds to our understanding of the IT skills that students bring with them to university, and raises awareness of the need to challenge the taken for granted assumptions about the abilities of new generations of students. The work on generic skills, whilst showing the importance of skills development also highlights the complexities in this area particularly in relation to issues concerned with confidence in making choices, in the subject matter, via modelling choices, and in time management: not knowing what to do, what to study. The paper on matrix accounting in a Russian university illustrates the potential of an approach to accounting education that is facilitated by the use of IT based learning. The work on Pacioli contributes significantly to our knowledge and understanding of Pacioli as a pioneer in the field of accounting education, and the role of his writing within Summa in the education, development and spread of double entry bookkeeping and accounting, in particular by relating the works to literature in fields such as renaissance art, educational systems and social development. In contrast, the sole authored work on Pacioli concentrates on an element of the minutiae of the bookkeeping process, the accounting for goods inventory, traces the longevity of this method of recording transactions, and shows how this had potential to provide important decision information to merchants, who were the prime market for Pacioli’s writing at the time. The two themes addressed in this submission include works that have individually made unique and significant contributions to the fields of accounting education and accounting history, and the two publications included to illustrate the methodological approach have made a contribution methodologically and to the finance literature. Taken together the works presented also provide a significant and original contribution to the knowledge and understanding of the role of learning technologies in accounting education and, by investigating new learning technologies in the different periods of time, provide a platform for further research to help us to appreciate the importance of technologies in accounting, and in accounting education.
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Eddington, Alicia F. "A Study of African American Students' Completion of an Accounting Degree at a Private University." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc33145/.
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The purpose of this qualitative study was to identify factors that may have influenced the choice of major and the persistence to graduation of six African American accounting majors who attended and graduated from a private, predominantly white university from the academic years 2003 through 2009. A set of indicators based on several retention studies was selected for the purpose of identifying pre-college, off-campus, and on-campus factors that influenced students' choice of major and persistence to graduate with a major in accounting. The major findings of this study were that early skill development prior to the college experience, family support, and cultural socialization influenced the participants' ability to choose a major associated with their skill set. Their persistence to graduation was attributed to that choice. With regard to future studies, expansion of research on African Americans in higher education will give direction for administrators seeking to increase the number of under-represented students in fields where there is a marketplace need.
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Freeman, Michelle. "Vita Programs on a College Campus Create a Win-Win for Students, Professors, Alumni, Employers, and the Community." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/etsu-works/6427.
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Findlay, Rachel Sophia Mary. "International student transitions in Higher Education : Chinese students studying on a professionally accredited undergraduate accounting degree programme at a Scottish university." Thesis, Edinburgh Napier University, 2017. http://researchrepository.napier.ac.uk/Output/1037580.
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The UK Higher Education (UKHE) sector has expanded overseas student numbers in recent years bringing significant economic and financial benefits to the sector and the economy. Yet, overseas student numbers are now under threat due to international competition, UK immigration law and the recent referendum decision to leave the EU. As a result, two key challenges arise for UKHE: the need to operate effectively in an international market; and, to meet the increasing expectations of international students (Grove 2015).Chinese students form the largest overseas country group studying in the UK with 21% of all overseas students. Business studies, including accounting, is the most popular subject area with nearly 40% of all overseas students (UK Council for International Student Affairs, 2016). This DBA study explores the learning experiences of a cohort of overseas Chinese students who have transferred from two years of study at colleges in China to a professionally accredited accounting undergraduate degree programme at a Scottish university. The overarching aim is to understand the nature of the students' learning experiences in the context of the degree programme in which the study takes place. The research was conducted from a critical realist theoretical perspective and used a qualitative research method to develop an understanding of the nature of the learning experiences as perceived by participants. Research data, gathered from focus group interviews with student participants, was analysed thematically. Findings show that issues with English lead to low levels of integration with other students, resulting in participants turning towards a learning strategy of independent learning among themselves. This further restricts exposure to English, including specialised accounting vocabulary, accounting concepts and theories, and cultural experience. The findings make a contribution to knowledge in terms of how this group of overseas Chinese students perceive and respond to their learning experiences of a Scottish accounting degree programme including aspects of the specific accounting subject discipline. Recommendations offer considerations to enhance LTA practice in the wider HEI context and the accounting discipline.
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Brackins, Elizabeth. "A Study of The Effectiveness of Ethics Instruction to Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/honors/490.
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Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically in the absence of a required dedicated ethics course, at East Tennessee State University (ETSU). Two surveys will be administered to a sample of ETSU students in several classes within the undergraduate and graduate accounting programs and the results will be analyzed to determine if students’ understanding of ethics has increased over the semester. The results of this thesis are intended to provide the ETSU College of Business and Technology with vital information about how to improve the ethics instruction for undergraduate accounting students.
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Crocker, Curtis J. "The Relationship between Community Service Hours and Ethical Reasoning Capabilities: An Empirical Study of Accounting Students." NSUWorks, 2013. http://nsuworks.nova.edu/hsbe_etd/21.
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The Financial Crisis of 2007-2010 is the latest of a cycle of scandals that involved questionable ethics in accountants. The costs were extraordinarily large this time. Once again there is a focus on the ethical training of the future accounting professionals, accounting instructors, and business leaders. Traditional methods have not been successful. Service-learning is presented as an alternative. In this study, community service hours are used as a proxy for the "service" component of service-learning. This research extends the research of Weber and Glyptis (2000) by examining the relationship between community service hours and ethical reasoning capabilities. Since the most community service studies in business education have been descriptive rather than empirical (Sneider, Gillmor, & Rabinowicz, 2011), this study also adds to the paucity of empirical data on the impact of community service on students.
Their research provided evidence that students participating in community service activities scored higher DIT scores than students who did not. This study explores the relationship between DIT scores and hours of community service, hours of accounting-related community service hours, age, gender, number of accounting courses, and ethics education. The study found a strong relationship between the variables, community service hours, accounting-related community service hours, and DIT scores. There was also a relationship between DIT scores and gender as well as previous ethics education. No relationship was found between DIT scores and age and the number of accounting courses taken. The Defining Issues Test (DIT) was used to measure the ethical reasoning capabilities of 233 accounting students in several colleges in the state of Georgia.
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Zoffel, Nicholas Alexis. "Accounting for Student Voice Within Critical Communication Pedagogy: An Ethnomethodological Exploration of Student Perceptions and Expectations." Bowling Green, Ohio : Bowling Green State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=bgsu1181926992.
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Masilo, Veronica 'Machao. "Feuerstein's cognitive training curriculum : effects on the accounting skill proficiency of standard six students (Grade 8)." Master's thesis, University of Cape Town, 1996. http://hdl.handle.net/11427/9266.
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Bibliography: leaves 89-97.This study was conducted to address a concern about low performance among Accounting students. Researchers in Accounting Education such as Deleo and Letourneau (1994) and others point out that, many Accounting students have learning difficulties. Employers as well are concerned about the competence of Accounting graduates, Graham (1993). To remediate this problem, Accounting educators suggest that cognitive training should become an integral part of the Accounting curriculum in order to enhance students' learning, Weil (1990), Chalupa (1992). In this study Feuerstein's cognitive approach, Instrumental Enrichment (IE) was used. This approach was found suitable for this study because of its aim to enhance the learning processes of inefficient learners. The experimental group was exposed to selected Instrumental Enrichment exercises. Pretest and posttest measures of Accounting Achievement and Verbal Reasoning were administered to the experimental group and the control group, and the scores were compared. The assumption was that. the experimental groups would perform better than the control group on the criterion measures as a result of the exposure to IE.
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Bardien, Mariam. "Knowledge in Accounting: Using a threshold concept lens to identify knowledge of financial instruments in an Accounting course, as experienced by students at a South African university." Master's thesis, Faculty of Humanities, 2020. http://hdl.handle.net/11427/32200.
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This qualitative research aims to identify the threshold concepts in financial instruments using Meyer and Land's Threshold Concept Framework (2005) and applies the dimension of Semantics and Legitimation Code Theory (Maton, 2014) to analyse whether semantic gravity and semantic density are stronger or weaker in the threshold concepts. The analysis points to five threshold concepts in the financial instruments module. It further aims to explore whether African, Coloured and Indian students' exposure to these threshold concepts results in troublesome knowledge and/or transformation in understanding and thinking in a second-year Accounting course at a South African university. Triangulation is used to confirm the authenticity and consistency of the data emerging from the identification of the threshold concepts. Using Semantics, this research illustrates that the five threshold concepts possess weaker semantic gravity due to the abstract nature of the threshold concepts and stronger semantic density is present due to the complex and dense terminology inherent in financial instruments. Evidence from a general survey, interviews and summative assessments conducted with students registered for an Accounting course shows that exposure to the threshold concepts resulted in troublesome knowledge and/or transformed understanding. Identifying the threshold concepts could make specialised Accounting knowledge more explicit to students and exploring the knowledge experienced as troublesome and the transformed understanding experienced provides room for debate around pedagogy and curriculum reform.
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Wennerholm, Caroline, and Marie Larsson. "Ethics in the auditing profession : A comparison between auditors and students." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-401.
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Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.
Metod: För att uppnå vårt syfte med studien har vi valt att genomföra
både kvantitativ enkätundersökning samt kvalitativa intervjuer.
Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.
Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.
Empiri: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.
Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.
Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.
Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.
Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.
Emperi: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.
Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.
Introduction: In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma.
Methodology: In order to achieve the purpose of the study, we have chosen to apply both a quantitative- and a qualitative approach. To investigate the level of ethical reasoning we have conducted a survey on 50 auditors and 50 accounting students. This was followed up by three in-depth interviews with three auditors who participated in the survey.
Theoretical framework: The theory is divided into three major areas; ethics in business, ethics in auditing and ethical reasoning in decisionmaking. The theory starts with a wider perspective to end with the theory concerning the main problem.
Empirical findings: The results from the survey and the interviews are presented in an empirical discussion.
Conclusion: The conclusions that can be drawn from this study are that auditors posses a high level of ethical reasoning in their decision- making. Auditors also have a higher ethical reasoning than accounting students when facing ethical dilemmas. Another conclusion is that students need more ethics education before entering the auditing profession, since ethics is what the profession is all about.
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Beck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.
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Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and retention rates of NHC students and to identify the demographic and other characteristics of dropout students relative to those who persist with their studies. Furthermore, the study identified potential barriers to academic success in the sample. An exploratory descriptive research approach was adopted to achieve the general and specific aims of the study. Data were obtained from Management Information Services about NHC dropout students and students continuing with their studies for the period 2005 to 2009. Furthermore, information was gathered for separate samples from a Language Questionnaire and the Learning Enhancement Checklist (LEC) regarding barriers to student success. High dropout rates were found in that more than half of the students dropped out. Correspondingly, the retention rates were low. The findings for the gender, cultural and language groups were interesting but no definitive conclusions could be reached regarding trends related to student dropout and retention in relation to these biographical variables. Performance in Financial Accounting I and II yielded interesting trends. Students at risk for dropping out obtained a mark of 50 percent or less on average for Financial Accounting I and 40 percent or less for Financial Accounting II. The analysis conducted to determine barriers to student success revealed that students did not prepare adequately for lectures; experienced certain difficulties in lectures, tests and VIII exams; found it difficult to manage their studies and time; and experienced financial and psychological problems. The findings of the study can be used to identify students who might drop out at an early stage. Furthermore, the findings can guide the nature of the development and support that NHC students need to succeed. The limitations of the study are noted and suggestions are made for further research into the factors related to student dropout and retention in the field of accounting.
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Myers, Lyndrianne Peta. "An analysis of the structure of knowledge and students' construction of knowledge in an introductory accounting course." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013227.
Full textAbstract:
This research seeks to explain how students construct knowledge in introductory accounting. It was prompted by concerns over low pass rates for first-year Introductory Accounting students at Rhodes University and particularly low pass rates amongst novice (first-time) Accounting Students. In trying to get a better understanding of reasons behind these pass rates, this research focuses on the structure of knowledge in the discipline and what this means for how students should construct knowledge in the course. Bernstein’s Pedagogic Device and the dimensions of Semantics and Specialisation in Maton’s Legitimation Code Theory are used as theoretical and analytical frameworks to help understand the structure of knowledge in this course, how knowledge is recontextualised and finally how it is acquired by students. A group of students from the 2011 class were interviewed to gain a better understanding of how each of these students constructed knowledge during the semester. The analysis of these interviews reveals how students construct knowledge in the course and the implications this has for their success over the semester. Analysing this interview data, and comparing it with the levels of success for each student, permitted me to develop an improved understanding of how successful and unsuccessful students construct knowledge. As a teacher of Accounting, understanding and being explicit about the structure of knowledge in the discipline, and how this impacts on the construction of knowledge, will allow me to advise future students on how to most effectively construct knowledge in this course and to advise and guide colleagues on how best to present this course.
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Janse, van Rensburg Elsie Cecilia. "South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52984.
Full textAbstract:
This dissertation explores South African financial reporting students reading comprehension of the IASB s Conceptual Framework for Financial Reporting (Framework) and selected International Financial Reporting Standards (IFRS). In particular, this dissertation investigates differences in reading comprehension of various demographic groups, using the Cloze procedure. Analysis of differences in reading comprehension scores on the Framework revealed statistically significant differences between reading comprehension by language of instruction and the attendance, or not, of prior reading courses. When exploring the selected IFRS s, statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the Thuthuka programme. In a heterogeneous financial reporting class, where such differences between student groups are present, instructors may need to consider implementing differentiated instruction in developing reading comprehension. Although this dissertation 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.Dissertation (MCom)--University of Pretoria, 2015.
Accounting
MCom
Unrestricted
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Carroll, Wallace Palmer. "A comparison of accounting programs at selected Virginia community colleges and proprietary schools with job requirements." Diss., Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/74725.
Full textAbstract:
Historically accounting has consisted basically of two levels. Upper level professional accountants received baccalaureate degrees while lower-leveled bookkeepers or clerks usually received on-the-job training. Recently a middle-level paraprofessional position has emerged staffed, in large part, by graduates from community colleges and proprietary schools.
The purpose of this study was to determine how relevant the accounting programs offered in Virginia community colleges and proprietary schools are in terms of preparing students for accounting activities performed on the job by graduates of these programs. Specifically the study sought to identify what accounting tasks are taught at these schools and their relationship to tasks performed by graduates of these programs. In addition the tasks employers expected these graduates to know how to perform were determined. Further, graduate and employer perceptions of the adequacy of training at these schools were examined.
Three questionnaires were developed and used to gather data. The first questionnaire, sent to accounting faculty at four community colleges and three proprietary schools in Virginia, consisted of 57 accounting tasks sub-divided into four areas: general accounting, cost, auditing and tax. Faculty were asked to indicate to what intensity they teach each task. The second questionnaire was sent to accounting graduates of these schools for a three-year period. Those graduates employed in accounting jobs were asked to indicate which of the 57 tasks they perform and the relative importance of each task. A third questionnaire asked employers of those graduates to indicate which of the accounting tasks they expect community college or proprietary school graduates to know how to perform and the relative importance of each task.
From the data received from all three groups, frequencies and mean intensities/importance were calculated and compared to each other. The following conclusions were made:
1. Community colleges offered more depth and breadth in their curricula than did proprietary schools.
2. Community college graduates were employed in total and in accounting positions more frequently than were proprietary school graduates.
3. Community college graduates were hired by a variety of employer types while proprietary school graduates were concentrated in small business firms. This is a sharp departure from earlier studies which found these graduates concentrated in manufacturing firms.
4. Graduates of community colleges were satisfied more with the adequacy of their training than were graduates of proprietary schools.
5. Graduates of both school types performed a variety of accounting tasks, but those tasks defined as general or auditing were performed more frequently.
6. Employers expected graduates to know how to perform a variety of tasks, but expected knowledge of general and auditing tasks more often than tax or cost tasks.
7. Employers were well pleased with the performance of graduates from both school types.
8. Faculty at both school types properly emphasized the tasks needed most on the job by graduates.
In general it was concluded that the course offerings at both school types are relevant and there are ample employment opportunities for these graduates.Ed. D.