Journal articles on the topic 'Accounting Study and teaching (Higher) Victoria'
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1
Wang, Lixia, and Zhongxin Chang. "Study on Practicality of Tax Law Course in Accounting Major." Higher Education Studies 1, no. 2 (January 3, 2016): 61. http://dx.doi.org/10.5539/hes.v1n2p61.
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Accounting staff play a more and more important role in enterprises and the ability to handle tax related business isone of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching,textbook construction, teaching method and so on of tax law course in institutions of higher learning. The societyhas proposed new subjects in higher education of tax law course in accounting major. How to cultivate applicationbased accounting staff with solid theoretical basis and strong capacity in practical operation is an issue that needs tobe urgently resolved by higher education practitioners.
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Nasrallah, Rita. "Learning outcomes’ role in higher education teaching." Education, Business and Society: Contemporary Middle Eastern Issues 7, no. 4 (October 28, 2014): 257–76. http://dx.doi.org/10.1108/ebs-03-2014-0016.
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Purpose – The purpose of this multiple-case study was to examine the ambiguity surrounding course learning outcomes and how they are perceived by faculty members in four private universities, while simultaneously investigating the dominant teaching perspectives, practices and assessment techniques. In parallel, theory of constructive alignment was shared with faculty members and students as a possible teaching-learning model. Design/methodology/approach – This study is a qualitative multiple-case study designed based on Yin’s (2009) case study protocol and Stake’s (2006) cross-case analysis report. In the process, 52 faculty members were interviewed, and 38 of the 52 were observed teaching, plus 15 of 52, faculty members participated in separate focus groups about constructive alignment. Further, 18 students were interviewed in separate focus groups to find out how they perceive effective teaching and constructive alignment. Findings – The findings showed why faculty members misunderstood the course learning outcomes. Both faculty members and students withheld similar perceptions when it came to efficient teaching; however, they disagreed regarding the utility of constructive alignment as a proposed teaching-learning model. The 52 faculty members were mainly knowledge transmitters and this contradicts with the notion of the learning outcomes, which is student-centered. In addition, they are not familiar with the teaching-learning theories or with the various pedagogical tools that may render learning constructive. Research limitations/implications – The fact that this study is a multiple-case study automatically implies that the results cannot be generalized within the larger higher education context. Nevertheless, the research findings can help to clarify the reasons hindering the proper implementation of the learning outcomes in other institutions, as it can serve as a guide to improve all the detected weaknesses, which may be applicable in other contexts. It can also aid administrative bodies at the different institutions in dealing with the obstacles that restrict the workability of the learning outcomes. Practical implications – Teaching in higher education must be nurtured through continuously investing time and effort in supporting faculty members to develop their teaching-learning skills to suit the changing profiles of students to render learning a durable experience. Originality/value – The study is unique in how it combined Yin’s protocol with Stake’s cross-case analysis report. Additionally, the classroom observation instrument was, to an extent, a precedent in terms of higher education research in the Lebanese context. Further, the results obtained added to the results of previous research, i.e. the reasons why the learning outcomes were not functional. Plus, a cyclical/retrograding motion learning model emerged in the process, and the practicality of the theory of constructive alignment in the Lebanese context was questioned.
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Cai, Huan, Meining Wang, and Yingmei Yang. "Teaching Accounting in English in Higher Education – Does the Language Matter?" English Language Teaching 11, no. 3 (February 14, 2018): 50. http://dx.doi.org/10.5539/elt.v11n3p50.
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Learning business related courses, especially accounting, in English is a challenge for many Chinese students. The purpose of this study is to provide some insights into the role of the language in accounting learning. We investigate this issue in the program of Teaching Business Related Courses in English for undergraduate students at Guangdong University of Foreign Studies. Accounting courses in English at GDUFS are taught to two different groups: English majors with higher English proficiency who are required to receive 2 years of intensive training in listening, speaking, reading and writing before taking the accounting course in English and non-English majors who do not receive the same level of English training as English majors do. We find that there is no direct significant relationship between accounting learning and students’ English proficiency but we do find a strong correlation between students’ analytical ability and their accounting learning instructed in English. We also find that motivation, specifically students’ clear career path in the accounting field, plays an important role in determining their performance in accounting learning. The findings in this paper have meaningful implications for the feasibility of teaching non-English majors accounting in English and for designing a good learning environment in English educational settings.
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Ansari, Zahid, Norman Carson, Adrian Serraglio, Toni Barbetti, and Flavia Cicuttini. "The Victorian Ambulatory Care Sensitive Conditions Study: reducing demand on hospital services in Victoria." Australian Health Review 25, no. 2 (2002): 71. http://dx.doi.org/10.1071/ah020071.
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Ambulatory Care Sensitive Conditions (ACSCs) are those for which hospitalisation is thought to be avoidable ifpreventive care and early disease management are applied, usually in the ambulatory setting. The Victorian ACSCs study offers a new set of indicators describing differentials and inequalities in access to the primary healthcare systemin Victoria. The study used the Victorian Admitted Episodes Dataset (1999-2000) for analysing hospital admissions for diabetes complications, asthma, vaccine preventable influenza and pneumococcal pneumonia. The analyses were performed at the level of Primary Care Partnerships (PCPs). There were 12 100 admissions for diabetes complicationsin Victoria. There was a 12-fold variation in admission rates for diabetes complications across PCPs, with 13 PCPs having significantly higher rates than the Victorian average, accounting for just over half of all admissions (6114) and39 per cent total bed days. Similar variations in admission rates across PCPs were observed for asthma, influenza and pneumococcal pneumonia. This analysis, with its acknowledged limitations, has shown the potential for using theseindicators as a planning tool for identifying opportunities for targeted public health and health services interventions in reducing demand on hospital services in Victoria.
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Kippen, Sandra, Bernadette Ward, and Lyn Warren. "Enhancing Indigenous Participation in Higher Education Health Courses in Rural Victoria." Australian Journal of Indigenous Education 35 (2006): 1–10. http://dx.doi.org/10.1017/s1326011100004117.
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AbstractThe poor health status of Australia’s Indigenous people is well-documented, as are the links between health and education. Aboriginal communities recognise the utmost importance of improving educational, physical, social and economic well-being in an environment where disproportionate numbers of Aboriginal students fail to complete secondary schooling. The aim of this paper is to highlight the issues of access, participation, retention and outcomes for Indigenous students wishing to study or currently studying health courses at a tertiary level. This project used a qualitative descriptive approach, conducting in-depth interviews with a number of key stakeholders and students in rural Victoria. Sixteen participants were interviewed, 14 of whom were from the Indigenous community.Participants identified key issues that were linked to the university and broader community environment. Factors in the university environment included lack of Indigenous staff within the mainstream university system, limited support and culturally inappropriate teaching that lead to negative learning experiences and poor motivation to continue with education. In the broader community, the isolating experience of leaving close-knit rural communities and the influence of past experiences on students’ aspirations for tertiary education was highlighted. The importance of community support and liaison with the university and marketing of health courses to the Indigenous communities in the region were key issues that participants identified as needing further attention.
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Kolnhofer-Derecskei, Anita. "How did the COVID-19 restrictions impact higher education in Victoria?" Multidiszciplináris kihívások, sokszínű válaszok, no. 1 (August 31, 2022): 50–72. http://dx.doi.org/10.33565/mksv.2022.01.03.
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This paper aims to observe how the Australian COVID-19 restrictions influenced higher education, teachers’ and students’ lives. Before the pandemic, the higher education sector was the largest serviced based sector in Australia and overly depended on international students’ fee income. The academic year of 2020 started as usual with 141703 higher education enrolments of overseas students, mainly students from Asia. However, they did not arrive due to the strict border closure. Travel restrictions were put in place from China from 1 February 2020, later from other countries worldwide. That significantly affected international students' travel from Asia directly before the start of the new academic year. Consequently, many institutions have transitioned from campus-based courses to online delivery. Besides, numerous academic lecturers and professional staff have been invited to the expression of interest in a voluntary and, of course, involuntary redundancy program. Most vacant positions have been frozen, and various saving programs have been implied. Owing to the toughest rules and strictest restrictions, Australian borders remained closed for over 600 days. Melbourne was under six lockdowns totalling 265 days since March 2020, which resulted in the author’s experience of three semester-long remote teaching at one of the biggest and most prominent universities in Melbourne without any personal contact with international students. The author lived and worked in Melbourne during the COVID-19 era, so this study is based on her perspectives and experiences extended with a wide empirical evaluation of secondary data about the Australian academic sector between 2020 and 2021.
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Kwarteng, Joseph Tufuor, and Peter Sappor. "Preservice Teachers’ Self-Efficacy in Teaching Cost Accounting." Education Research International 2021 (November 26, 2021): 1–11. http://dx.doi.org/10.1155/2021/9140161.
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The study examined preservice teachers’ self-efficacy in teaching cost accounting at the pretertiary level. It employed the descriptive cross-sectional survey design involving final year preservice accounting teachers at the University of Cape Coast. An adapted questionnaire referred to as Teacher Self-Efficacy and Mastery Experience Scale (TSEMES) was used to gather relevant data complemented by the academic records of the respondents to address the problem. The return rate of the instrument was 93%. Descriptive (frequencies, percentages, means, and standard deviation) and inferential statistics (simple linear regression) were used to analyse the data. The study found out that preservice accounting teachers were highly efficacious in classroom management compared to student engagement and instructional practices. Also, mastery experience had a positive influence on preservice accounting teachers’ self-efficacy in teaching cost accounting. Therefore, it was recommended that accounting teacher educators pay more attention to competencies related to instructional strategies and student engagement by engaging more with the preservice accounting teachers in these areas. In the deployment of teachers, the Ghana Education Service should prioritise preservice accounting teachers with higher academic achievement.
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James Kyle Page. "Exploring the Use of Digital Materials in Teaching Graduate Accounting." Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544) 4, no. 1 (January 31, 2018): 01–06. http://dx.doi.org/10.53555/nnbma.v4i1.38.
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The use of digital materials in higher education is an integral part of graduate student learning to enhance twenty-first-century skills. Higher education institutions have witnessed an influx of graduate students who prefer the use of digital materials. Digital materials include online assignments, quizzes, and tests. The purpose of this study was to investigate the traditional approach to teaching graduate accounting with textbook only in comparison to teaching with the use of digital materials. The aim was to introduce students to the use of digital materials and how it could be used to enhance their twenty-first-century skills. The primary goal of the study was to determine whether the treatment group learned more than the control group taught in the previous semester the non-traditional approach. The null hypothesis for this study states that there was no difference in student learning outcomes between the group of students who learned using digital materials and students who learned the same course using traditional methods. The mixed-methods study design shed light on the research through the quantitative (cross-sectional) that supported the null hypothesis on the assignment grade section. The results indicate that while there were significant improvements in the overall final grades in the treatment group, the overall final grades of the control group were significantly lower. In conclusion, the use of digital materials alone is not enough to result in enhancing twenty-first-century skills. The study indicated that teaching graduate accounting should include every effective resource at the disposal of the instructor.
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Mariati, Mariati, and Uun Ahmad Saehu. "Character-Oriented Development of Accounting Teaching Materials and Higher Order Thinking Skills (HOTS)." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (January 17, 2021): 391–403. http://dx.doi.org/10.33258/birci.v4i1.1616.
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This study aims to develop HOTS-oriented assessment instruments in the form of books and guidebooks for developing HOTS-oriented teaching materials for prospective accounting teachers who are still in semester II to semester IV in the Accounting Education Study Program as well as for teachers and lecturers who teach subjects / subjects. accounting courses. This research is a research and development (R&D) which is adapted from the ADDIE development model. There are 5 stages: 1)Analysis, 2)Design, 3)Development, 4)Implementation, and 5)Evaluation. The assessment instrument developed contains three cognitive domains. covering aspects of analysis (C4), assessing/evaluating (C5) and creating/creating (C6). The results showed that the teaching materials produced were valid, practical, and effective in terms of the orientation of the teaching materials towards character and HOTS. assessment results through a character questionnaire and HOTS test. Based on the results of the assessment, the percentage of students with at least good character increased from 78% to 100% (an increase of 22%). Furthermore, based on the HOTS test results, the number of students who completed increased from 0% to 74 % (an increase of 74%).
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Rahman Khan, Firdouse, and Hasan Ali Salim Al Mamari. "BUSINESS MAJOR STUDENTS’ PERCEPTION TOWARDS BASIC ACCOUNTING COURSES IN HIGHER EDUCATION INSTITUTIONS OF OMAN." International Journal of Management, Innovation & Entrepreneurial Research 5, no. 2 (December 26, 2019): 17–28. http://dx.doi.org/10.18510/ijmier.2019.523.
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Purpose: The objective of the study is to find out the areas in which the business students lack and to analyze the reasons for such lack of knowledge.
Design/methodology/approach: For carrying out the research study, 160 students from various Higher Education Institutions (HEIs) in Oman studying accounting subjects were selected and a test was conducted with five identified areas of accounting – accounting concepts, application knowledge, accounting formulae, accounting methods, and decision making. After completion of the test, the results were shown, and the correct answer keys were explained. Subsequently, a questionnaire mentioning all the five areas and the difficulties faced therein were requested to be filled in by the respondents.
Findings: The results of the empirical study reveal that the students assume that they are good at accounting but they lack knowledge of application, formulae usage, and decision making.
Practical Implications: It is confirmed that the concepts, methodologies, and techniques are not difficult but proper guidance and proper education methods through real-world examples might help towards creating interest among the students to improve their way of learning.
Social Implications: The study has identified the areas where the students lack and helps the teachers to improve their methods of teaching and the students to improve their way of learning.
Originality/value: No study has investigated before the accounting learning difficulties of business major students, and this study will help accounting educators to introduce and modify their teaching strategies.
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El-Tawy, Nevine, and Magdy Abdel-Kader. "Higher education challenges: accounting and finance academia in a research-led teaching universities." Journal of Financial Reporting and Accounting 20, no. 2 (February 3, 2022): 279–96. http://dx.doi.org/10.1108/jfra-01-2020-0007.
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Purpose This paper aims to explore problems facing the recruitment of accounting and finance staff in research-led universities. “University accounting and finance (A&F) departments are experiencing difficulty in attracting and retaining suitably qualified staff” (Duff and Monk, 2006, p. 194). The literature identifies a number of reasons for the shortage of A&F phenomenon (Duff and Monk, 2006; Smith and Urquhart, 2018), including, the wide salary gap between academe and industry profession, difficulty in achieving publications in highly rated journal, high workload in teaching and marking due the limited number of A&F staff. Design/methodology/approach The paper provides new insights for the use of the grounded theory and how the theory has been generated from the semi-structured interviews. Findings This study has resulted in eight main challenges emerged, and a final theory has been generated. Implications of this research on business schools are valuable in research-led universities, the A&F staff recruitment strategies and the A&F research strategies in research-led universities. Originality/value The novelty of this research is based on the induction of the challenges that a business school faces, as a case study for a research-intensive teaching-led UK university, in recruiting new A and F appointees and retaining existing members of staff.
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Alfraih, Mishari M., and Faisal S. Alanezi. "Accounting students’ perceptions of effective faculty attributes." Journal of International Education in Business 9, no. 2 (November 7, 2016): 123–42. http://dx.doi.org/10.1108/jieb-04-2016-0004.
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Purpose This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor’s and associate’s accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait University (KU) and the Public Authority for Applied Education and Training (PAAET). Design/methodology/approach A questionnaire was developed to identify ideal accounting faculty attributes. It was administered to a sample of accounting students at the two institutions in the 2014-2015 academic year. Descriptive statistics were collected and independent samples t-tests were run. Findings The most highly ranked attributes related to instructor characteristics and class delivery. Significant differences were found between KU and PAAET students in the perceived importance of attributes. KU students ranked class preparation and delivery attributes significantly higher than PAAET students. In contrast, PAAET students ranked attributes related to instructor characteristics and evaluation methods significantly higher than KU students. Practical implications These findings provide an insight into the attributes of an effective accounting faculty from the students’ perspective. A direct implication is that accounting faculty can incorporate the most important attributes into their course design and delivery. This may improve teaching effectiveness and ultimately student learning. Originality/value This research is timely because the College of Business Studies at PAAET has applied for accreditation with the Accreditation Council for Business Schools and Programs. As teaching effectiveness is a major consideration in the process, these findings may help it to enhance its performance and improve the chances of its accreditation application being successful. The study bridges a gap in the literature on teaching effectiveness because there appears very little, if any, research into the attributes of effective accounting teaching.
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Ebaid, Ibrahim El-Sayed. "TEACHING QUALITY ATTRIBUTES FROM THE PERSPECTIVE OF UNDERGRADUATE ACCOUNTING STUDENTS IN SAUDI ARABIA: A SURVEY." Journal of Management and Business Education 6, no. 1 (January 26, 2023): 78–95. http://dx.doi.org/10.35564/jmbe.2023.0005.
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This study aims to explore the attributes of teaching quality from the perspective of undergraduate accounting students in Saudi Arabia. A questionnaire survey was used to obtain views of undergraduate accounting students on the attributes of teaching quality. 28 attributes of teaching quality were included in the questionnaire. The findings of the study showed the importance of 27 of the 28 attributes of teaching quality included in the questionnaire from the accounting students' perspective. These attributes include attributes related to the class preparation and design, the class delivery, and the instructor's traits and personal characteristics. The findings of the study can help accounting faculties to evaluate their teaching strategies and create a development plan that is aligned with students’ expectations to enhance teaching quality, improve classroom effectiveness, and ultimately deliver students who are better prepared for the accounting profession. The findings of the study may also be of interest to academic managers, such as deans and heads of departments/schools, in designing staff development programs to improve teaching and student satisfaction. This study is timely because most of the undergraduate accounting programs in Saudi universities have recently applied for accreditation either from national or international accreditation bodies. As teaching quality is one of the important factors in obtaining academic accreditation, this study may have important implications in the field of higher education in Saudi Arabia.
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Aziz@Awang, Nurul Fatma, Nurshamimi Sabli, and Rohayu Yusop. "ZAKAT ACCOUNTING COURSE: VALUABLE INPUT TO HIGHER LEARNING INSTITUTIONS." Advanced International Journal of Banking, Accounting and Finance 3, no. 8 (September 15, 2021): 55–64. http://dx.doi.org/10.35631/aijbaf.38005.
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The objective of this study is to investigate the factors that encourage students to choose Zakat Accounting as their elective course at one of the Higher Learning Institutions in Malaysia. Primary data for the study were collected using a self-administered questionnaire from three classes. Overall, a total of 59 respondents were engaged as the sample of this study. The findings revealed that the factors influencing the students' selection were personal interest in the subject matter, opportunity to learn a new area of accounting, ease of subject matter, quality of the lecturer teaching, and religious belief. The talk given by the Faculty was regarded as the most convincing source of information for the students in selecting the elective course. Although this study only focuses on one university in Malaysia, it could become a catalyst for future studies in the area of Zakat Accounting. Despite the limitation, it still provides some insightful findings of the students’ acceptance determinants of an Islamic course in a university. In conclusion, this study hopes to provide invaluable input to the management of the Higher-Level Institutions on factors to consider before offering any new courses to students.
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Duchac, Jonathan E., and Anthony J. Amoruso. "A Descriptive Study of Institutional Characteristics of the Introductory Accounting Course." Issues in Accounting Education 27, no. 1 (December 1, 2011): 1–16. http://dx.doi.org/10.2308/iace-50089.
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ABSTRACT Introductory accounting has historically been a foundational course in most undergraduate business curriculums. In many cases, the course serves as a prerequisite for all upper-level business and accounting courses. However, no current public data exist on the structure and characteristics of introductory accounting across a large sample of institutions. This study begins to fill this void by providing descriptive data on institutional characteristics of the introductory accounting course. Data are collected on seven different dimensions of the course suggested by the recommendations of the Accounting Education Change Commission (AECC) and recent trends in higher education: course size and staffing, pedagogical orientation/teaching approach, standardization of course elements across instructors, the textbook selection process, use of technology-based course management tools, off-site course delivery, and transfer credit acceptance. In some cases, the current data can be compared to previous research that examined similar characteristics. The resulting data can provide instructors, administrators, and researchers with a useful benchmark for developing teaching plans, curriculum, and future academic research.
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Niu, Xiaowei. "Internet-assisted English Teaching in Higher Vocational Education." Journal of Physics: Conference Series 2066, no. 1 (November 1, 2021): 012080. http://dx.doi.org/10.1088/1742-6596/2066/1/012080.
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Abstract The rapid development of information technology has brought opportunities and challenges to English teaching. Online teaching has become a trend in language teaching, and it is also the core of the ongoing reform of English teaching. It not only changes the traditional English classroom thinking and teaching methods, but also changes the students’ learning environment and learning methods. At present, many experts and scholars at home and abroad have conducted research on the teaching activities of English network. Researchers have also put in a lot of effort and research to study how to use online platforms to help teach English. This article focuses on the study of multimedia-assisted English teaching in higher vocational education based on the Internet. First, it uses the literature research method to explain the problems in multimedia-assisted English teaching in higher vocational education, then puts forward some relevant suggestions for improvement, and finally uses the questionnaire method to analyze the multimedia A survey on the status quo of English teaching in higher vocational colleges was conducted. The results of the survey showed that the multimedia construction in schools is still good at this stage. Among them, computer equipment accounts for the most, reaching about 39%, and then the slide projector, accounting for about 32%. Regarding whether multimedia teaching can replace traditional teaching, 55% of teachers think that it can be partially replaced, and 31% of teachers think that the two should be combined.
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Norwani, Norlia Mat, Rohaila Yusof, and Khalid Ismail. "EFFECTIVENESS OF CASE STUDY METHOD TOWARDS COMPETENCY DEVELOPMENT OF STUDENTS IN INTRODUCTORY ACCOUNTING SUBJECT." International Journal for Innovation Education and Research 2, no. 1 (January 31, 2014): 93–104. http://dx.doi.org/10.31686/ijier.vol2.iss1.140.
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This experimental study had tested the effectiveness of case study method towards competency development of students taking Introductory Accounting subject in a secondary school in Malaysia. The competencies involved were problem solving and communication skills. The main purpose of the study was to compare the case study and traditional teaching methods by addressing the impact of both methods towards competency development. It was a quasi experimental study that involved 61 students. Data was collected using a questionnaire and analyzed using t-test and analysis of covariance (ANCOVA). The finding showed that development of problem solving and communication skills were higher and significant for the case study group compare to the traditional teaching group. Overall, most of the students involved in the case study method perceived the approach as motivating and useful in understanding the topics in the subject. Thus, the case study method should be widely used as a teaching method in accounting, especially at the secondary school level.
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Mohd Rodzi, Nor Kartini, Norshimah Abdul Rahman, Nazirah Naiimi, Norizam Ahmad @Muhammad, Susilawani Ayob, and Salwana Selamat. "Mnemonics: An Alternative Memory Enhancement Technique in Teaching Accounting Theories." Jurnal Intelek 16, no. 1 (January 26, 2021): 83–90. http://dx.doi.org/10.24191/ji.v16i1.367.
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It is a belief that mnemonic will increase students’ understanding and thus, foster their academic performance. This study investigated the effectiveness of using mnemonics in teaching accounting theories for an intermediate financial accounting course. A sample of 96 accounting students enrolling the financial reporting course was chosen to take part in this study. The selected students were separated into 2 groups: M1 was with mnemonic training and M0 was without mnemonic training. The findings revealed that mnemonic is an effective technique in teaching accounting theories and enhancing student's ability to envisage and remember accounting concepts and theories. This is reinforced from finding that the average score index for students with mnemonic training was 4.985 higher than those without mnemonic training. In addition, the p-value for the dummy variable mnemonic training (p=.000) was very significant, suggesting that there was statistical evidence of a difference in average score index between the students with a mnemonic and no mnemonic training.
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Tran, Hien Van. "The effects of teaching and learning political economy in Vietnamese educational system." Management Science Letters 11, no. 8 (2021): 2203–10. http://dx.doi.org/10.5267/j.msl.2021.4.009.
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This study aims to understand and test the factors influencing the effectiveness of learning and teaching political economy among Vietnamese universities. Over 1500 students from different majors and different school years have taken part in this study. The data collected from questionnaires was analyzed by SPSS version 2016 and EVIEW 10. From this study, it can be said that learning motivations and teaching methods are the most important factors driving the success of teaching and learning the political economy. Furthermore, males seem to be more interested in studying this subject and getting a higher GPA compared to females. Students from higher school-year, by contrast, have lower levels of interest in studying this module, leading to the lower effectiveness in teaching and learning this module. Finally, while teaching methods and teaching quality are positively correlated with the dependent variable, the administration service and infrastructure negatively influence the teaching and learning objectives.
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Carlucci, Daniela, Paolo Renna, Carmen Izzo, and Giovanni Schiuma. "Assessing teaching performance in higher education: a framework for continuous improvement." Management Decision 57, no. 2 (February 11, 2019): 461–79. http://dx.doi.org/10.1108/md-04-2018-0488.
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Purpose The purpose of this paper is to propose a framework for the analysis of students’ ratings of teaching quality in higher education and the disclosure of risky issues undermining the quality of teaching and courses that require attention for continuous improvement. The framework integrates two decision-based methods: the standardized u-control chart and the ABC analysis using fuzzy weights. The control chart, using the students’ ratings, allows the identification of those courses requiring an improvement of teaching quality in the short-medium term. While the ABC analysis uses fuzzy weights to deal with the vagueness and uncertainty of students’ teaching evaluations and provides a risk map of the potential areas of teaching performances improvement in the long term. The proposed framework allows the identification of teaching and course quality aspects that need corrective actions in response to students’ criticisms in accordance with different levels of priority. Design/methodology/approach This study adopts two methods, commonly used in industrial applications, i.e. the u-control chart and ABC analysis. Combining the results of a literature review on teaching evaluation and the application of these two methods as building blocks for the assessment, a framework to detect potential risks reducing teaching quality in higher education is proposed. The application of the framework is shown through an action-based case study developed in an Italian public university. Findings The study proposes a framework that combines two methods, i.e. u-control chart and ABC analysis with fuzzy weights, to support the assessment of teaching and course quality. The framework is proposed as an assessment approach of the teaching performance in higher education with the purpose to continuously improve the quality of teaching and courses both in the short, medium and long term. Originality/value The study provides an original contribution to the understanding of how to analyze students’ evaluation of teaching performance in order to take proper and timely decisions on corrective actions in response to the need of continuously improving the level of teaching and course quality.
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Roihanah, Hanifah, and Rochmawati Rochmawati. "Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Perbankan Dasar Kelas X SMK." Jurnal Pendidikan Akuntansi (JPAK) 9, no. 1 (April 30, 2021): 88–94. http://dx.doi.org/10.26740/jpak.v9n1.p88-94.
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This development study aims to produce teaching materials in the form of a worksheet based on Higher Order Thinking Skills in basic banking topics for grade X SMK accounting expertise. There are several problems in the curriculum, namely the low competence of teachers brought by the average set by the government, low readiness of student competencies, and limited relevant teaching materials. This research was conducted to solve problems related to very limited teaching materials and will be developed through the Higher Order Thinking Skills (HOTS) Basic Banking Student Activity Sheet (LKPD). The test subjects to be used in this study were 20 students of class X Accounting at SMK Negeri 1 Sambeng Lamongan. The development model that used in this study is 4D Thiagarajan with some stages, they are: define, design, develop, disseminate. But, the was not carried out. The results of this study show that material eligibility 80,5%, evaluation eligibility 81%, language eligibility 77% with the overall eligibility rate is 80% that can be said “feasible”. That teaching materials in the form of the worksheet based on Higher Order Thinking Skills can be used in learning activities.
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Arora, Amit Kumar, and R. Srinivasan. "Impact of Pandemic COVID-19 on the Teaching – Learning Process : A Study of Higher Education Teachers." Prabandhan: Indian Journal of Management 13, no. 4 (April 30, 2020): 43. http://dx.doi.org/10.17010/pijom/2020/v13i4/151825.
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Kats, Alexandra. "Diversification of teaching cognitive styles in higher school as a factor of enhancing the quality of teaching accounting the best European practices." SHS Web of Conferences 99 (2021): 01016. http://dx.doi.org/10.1051/shsconf/20219901016.
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In the modern conditions, one of the teacher’s leading tasks is achievement of high quality of teaching based on the analysis and accounting of the best European practices, which can be actualized in the context of a research on teaching cognitive styles. The relevance of a research is as follows: teaching cognitive style causes features of an individual style of teacher’s professional activity. The purpose of the article is in determination of inter-relation between the research on teachers’ cognitive styles and realization of practical aspects of teaching accounting the best European practices. It is formulated that the research of teaching cognitive styles is one of the priority directions of the research which is caused by the need for enhancing the quality of teaching in higher school within achievement of high level of pedagogical mastery. It is proved that inter-disciplinary study of Russian and foreign researchers is aimed to establish individual differences in the ways of teacher’s work with information, to model variable situations of pedagogical interaction accounting diversification in models of teachers’ intellectual behavior in higher school. The article is intended for the researchers, and teachers-practitioners.
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Sari, Vita Fitria, Mayar Afriyenti, and Fefri Indra Arza. "Persepsi Stakeholders Tentang Pengajaran Akuntansi Pemerintahan; Hambatan Dan Tantangan." JURNAL INOVASI PENDIDIKAN EKONOMI 8, no. 2 (December 11, 2018): 74. http://dx.doi.org/10.24036/011024520.
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This research aims to explore stakeholders’ perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders’ perception toward government accounting subject in the accounting curriculum; the level of lecturers’ teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users’ need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users’ need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.
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Chłapek, Katarzyna, Sylwia Krajewska, and Krzysztof Jonas. "A balanced paradigm of higher education in the context of integrated reporting – academic teachers’ perspective." Zeszyty Teoretyczne Rachunkowości 2019, no. 103 (159) (September 8, 2019): 23–38. http://dx.doi.org/10.5604/01.3001.0013.3073.
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Integrated reporting is a complex process of creating and presenting information about an enterprise's activities that significantly exceeds the traditional financial reporting framework. Difficulties in the preparation of non-financial information and ensuring its high quality imply changes in the teaching model. The aim of this study is to examine the opinion of academic teachers on the content and teaching methods used in the context of their adaptation to integrated reporting requirements. According to the authors, only the combination of hard and soft skills in accounting teaching will allow further development of integrated reporting. The basic research methods used to verify this hypothesis are surveys and literature studies, as well as formulating conclusions on the basis of the deduction and synthesis methods. The conducted research indicates the need for modification of accounting education to adapt it to market requirements.
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Bobe, Belete J., and Ralph Kober. "Measuring organisational capabilities in the higher education sector." Education + Training 57, no. 3 (April 13, 2015): 322–42. http://dx.doi.org/10.1108/et-09-2013-0114.
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Purpose – Drawing on the resource-based view (RBV), the purpose of this paper is to develop a framework and instrument to measure the organisational capabilities of university schools/departments. In doing so, this study provides evidence of the way competitive resources are bundled to generate organisational capabilities that give university schools/departments a sustainable competitive advantage. Design/methodology/approach – A questionnaire to measure the resources that contribute to the capabilities of university schools/departments was developed. Constructs were determined, and the questionnaire was refined based on an analysis of responses from 166 Heads of schools/departments across all 39 Australian public universities. Findings – Heads conceive of the development of capabilities within their schools/departments along the core operating functions of research, teaching, and networking. Reliability and supplementary analysis confirm these constructs have strong convergent and discriminant validity as well as internal consistency. Research limitations/implications – The findings confirm that effective management and coordination of research, teaching, and networking with important stakeholders are keys to success. The framework and instrument developed in this paper also provides the opportunity to investigate university performance through the perspective of the RBV, which will enhance the understanding of the determinants of universities’ performance. Practical implications – The framework and questionnaire developed in this study can be utilised by Heads as a diagnostic tool to gain an understanding of their department’s/school’s organisational capabilities in the areas of research, teaching, and networking. Originality/value – This paper is the first study to develop a framework and questionnaire to measure organisational capabilities for university academic schools/departments.
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Long, Dr Warrick, Associate Professor Lisa Barnes, Professor Maria Northcote, and Professor Anthony Williams. "Disruptive Changing Higher Education Ecosystems: Have University Academics Been Gazumped?" Frontiers in Education Technology 4, no. 2 (April 11, 2021): p12. http://dx.doi.org/10.22158/fet.v4n2p12.
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Continual reforms in the Australian Higher Education Sector result in ongoing significant changes to the experiences of the Australian academic. As a result, massification, internationalisation and corporatization form the landscape of academia in Australia. The Australian University Accounting Academic (AUAA) faces ongoing challenges and opportunities within this dynamic academic environment, and this study explores these challenges in relation to teaching themed issues that confront the AUAA. By using a questionnaire and interviews with AUAAs, three themes emerged, being curriculum, teaching workload, and the impact of online teaching. The “ASSET” support framework is developed from these conversations with the AUAA’s to help them become an “asset” to the university during these times of disruptive change instead of allowing the system to “gazump” them.
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C Chan, Kam, Barbara R Farrell, Patricia Healy, and Annie Wong. "Ranking of Accounting Doctoral Programs Based on Student Ratings in Ratemyprofessors.com and the Effect of Formal Teaching Training on the Rankings." International Journal of Doctoral Studies 14 (2019): 307–24. http://dx.doi.org/10.28945/4252.
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Aim/Purpose: Although there are calls for better teaching training for accounting doctoral students, there are limited research findings on rankings of accounting doctoral programs based on the teaching effectiveness of their graduates. Background: There are two research objectives of this study. First, we rank the US accounting doctoral programs based on the student perceptions of the teaching effectiveness of their graduates using student ratings in ratemyprofessors.com. Second, we examine whether the ranking is associated with the presence of formal teaching training in the doctoral programs. Methodology: Overall quality ratings posted in ratemyprofessors.com are collected for 822 accounting professors who graduated in 2001-10 from 75 US accounting doctoral programs. The curriculum information is collected from the web pages of their doctoral programs. Contribution: This study fills two voids in the literature. Unlike previous accounting doctoral studies that rank programs based on the amount of research output of the graduates, this paper ranks programs based on the perceived teaching effectiveness of the graduates. It also adds insights into the importance of offering formal teaching training to doctoral students, which is called for by the AACSB. Findings: We find that the teaching ranking in this study is only mildly related to previous research rankings that were based on the research output of doctoral graduates. We also find that doctoral programs with higher rankings in this study are more likely to have formal teaching training in their programs. Recommendations for Practitioners: Given the findings in this study and the literature, accounting doctoral program administrators should incorporate or strengthen a formal teaching training component in doctoral programs. Recommendation for Researchers: There is a need for researchers on doctoral program evaluations to broaden their scope of assessment to include both teaching scholarship and research output of the doctoral graduates. Impact on Society: The findings in this study show that there is limited formal teaching training for accounting doctoral students, which is consistent with results in the literature of other fields. This study echoes the calls for more training on how to teach to improve the teaching ability of the graduates. When doctoral graduates become more effective professors, the learning outcome among college students can be improved as a result. Future Research: Future research can explore other better and more direct measures of teaching effectiveness in the evaluation of the accounting doctoral graduates and the accounting doctoral programs. The effect and the methods of more innovative pedagogical training on doctoral students can also be examined.
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David, Solomon Arulraj, and Christopher Hill. "Postgraduate students' experiences and perspectives on transformation of teaching and learning in tertiary education." Education + Training 63, no. 4 (February 9, 2021): 562–78. http://dx.doi.org/10.1108/et-05-2020-0122.
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PurposeTertiary education has been going through dramatic transformation in recent times. Such transformation is seen in teaching and learning at tertiary education. This study, therefore, aims to understand the transformation of teaching and learning in tertiary-level education, particularly by accounting the experiences and perspectives of postgraduate learners.Design/methodology/approachThe study narrowed higher education transformation into four key drivers such as expansion, excellence, extension, external and explored their dynamics and impacts for teaching and learning in tertiary education. The data was gathered from 25 doctoral students from three different cohorts, who shared their critical reflection on their experiences and perspectives on the transformation of teaching and learning in a reflective journal. The 25 reflective journals were used as the qualitative transcripts for analysis. Standard required ethical protocols were followed in the research. The results were analysed using thematic analysis.FindingsThe findings indicate that teaching and learning in the higher education are transformed largely using technology, by engaging various stakeholders, several pedagogic methods, a range of assessments and numerous contents and materials. The findings suggest that higher education transformation has affected teaching and learning in tertiary education positively in the UAE, while identifying some relevant areas for improvement.Research limitations/implicationsSingle data and small sample size (although suitable for the study) are the limitations. The experiences and perspectives of the postgraduate scholars on teaching and learning offer relevant insights for postgraduate learners, academic, researchers, curriculum developers, policymakers. The study asserts that accounting student's experiences and perspectives supports the understanding on the transformation of teaching and learning in tertiary education.Originality/valueThe study contributes to the ongoing debate on how students are helping shape teaching and learning practices in tertiary education, particularly from the UAE context using informed critical reflection. The study contends and concludes that teaching and learning in tertiary education are continued to be shaped by emerging trends and development.
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Alves, Sirlene Siqueira, Armando Paulo da Silva, and Eduardo Filgueiras Damasceno. "UMA ABORDAGEM DE JOGOS DE TABULEIRO NO ENSINO EM CIÊNCIAS CONTÁBEIS." Cadernos de Educação Tecnologia e Sociedade 12, no. 4 (December 29, 2019): 398. http://dx.doi.org/10.14571/brajets.v12.n4.398-409.
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The accounting higher education has techniques of knowledge transfer for the professional formation of the academic, therefore, most of the teaching techniques are focused on the disclosure of the laws due to the financial movement of the organizations. Knowing this, much of the advancement in teaching is due to the transmission of the experience of the accounting professor and the student facing the labor market operations. There are other methods of teaching accounting such as lecture, case study, seminars, discussion and debate, however they are still focused on the transmission of experiences or the fictional representation of teaching. This article aims to highlight the use of board games in the Accounting Science course, the teaching based on game fiction, as a way of fixing the content in the teaching of cost accounting, compared to traditional teaching methods. To prove the hypothesis, a board game was created, focused on promoting student engagement and favored the transmission of course content. For research observation and control, questionnaires based research methods were used before and after the use of the game in specific classes of the Accounting Science course. The results were demonstrated through graphs for better visualization. Thus, it was possible to conclude that there was a significant difference in the results before and after the application of this teaching method. In addition, students interacted and became cooperatively involved, which proved the effectiveness of the method in motivating and engaging students in the teaching-learning process.
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Costa, Luisi Corvo, Débora Gomes de Gomes, Rodrigo Nobre Fernandez, and Vinícius Costa da Silva Zonatto. "EMOTIONAL INTELLIGENCE, ACHIEVEMENT GOALS, AND ACADEMIC PERFORMANCE: A STUDY WITH UNDERGRADUATE STUDENTS OF ACCOUNTING SCIENCES." Contabilidade Vista & Revista 33, no. 1 (April 30, 2022): 170–94. http://dx.doi.org/10.22561/cvr.v33i1.7044.
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This study analyzed the relationship between Emotional Intelligence (EI), adherence to the Achievement Goals Theory (AGT), and academic performance of undergraduate’s students of Accounting Sciences from a Federal Higher Education Institution in Rio Grande do Sul. It was carried out through a survey by an electronic questionnaire, sent to the emails and social media of Accounting Science students enrolled in March of 2020, resulting in a sample with 99 completed surveys. The results demonstrate a significant relationship between EI and adherence to the AGT. However, in this study, in general, it was not possible to observe a significant statistical influence (p ≥ 0.05) that the level of EI and adherence to the AGT influence the average academic performance. The findings contribute to the previous literature on emotional intelligence, as well theoretical and practical contributions to teaching and the accounting profession. Regarding the practical contributions to teaching and the accounting profession, the assistance to teachers, coordinators and educational institutions is highlighted to observe that the environment outside the classroom influences the levels of emotional intelligence, objectives, and academic performance of the students, in addition to helping teachers understand which interaction method can be used in the teaching-learning process, according to the students' emotional intelligence level. Based on the systematic analysis of the literature, we believe this is the first work that aims to assess the relationship between academic performance, level of EI, and adherence to AGT in undergraduate Accounting Sciences students in Brazil, which gives the study an unprecedented character.
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Kuang, Tan Ming, Ralph W. Adler, and Rakesh Pandey. "Creating a Modified Monopoly Game for Promoting Students' Higher-Order Thinking Skills and Knowledge Retention." Issues in Accounting Education 36, no. 3 (May 21, 2021): 49–74. http://dx.doi.org/10.2308/issues-2020-097.
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ABSTRACT This study modifies a popular business simulation game, Monopoly, to assess its effectiveness as a learning and teaching tool for helping high school accounting students acquire and apply foundational accounting concepts. The study compares an accounting-focused, Modified Monopoly simulation game with two other instructional methods. Using a quasi-experimental approach that involves three learning groups with random assignment of treatments based on school/class, a sample of 144 accounting students was obtained. This study found students using Modified Monopoly showed significantly greater improvement between their pre- and post-test scores than students in Computer-assisted instruction (CAI), but significantly less improvement than a paper-based extended accounting problem (EAP). However, students using Modified Monopoly, similar to CAI students, did not suffer the same significant decay in knowledge as students in EAP. These results offer evidence for the significant and more enduring learning benefits that Modified Monopoly can produce in students' higher-order thinking skills. Data Availability: Data are available upon request.
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Zhao, Fang. "Using Quizizz to Integrate Fun Multiplayer Activity in the Accounting Classroom." International Journal of Higher Education 8, no. 1 (January 15, 2019): 37. http://dx.doi.org/10.5430/ijhe.v8n1p37.
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This study investigates the effectiveness of Quizizz on enhancing students’ learning experiences in an accounting classroom. Quizizz is an educational app that enables students to participate in fun multiplayer class activities. After doing in-class exercises using Quizizz, students report that this app brings positive impact on their learning experiences. Class section in which Quizizz is applied more frequently reports higher scores on the satisfaction of using this app and higher scores on the instructor’s teaching evaluation.
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Hertati, Lesi, Rina Antasari, Nazarudin Nazarudin, Irlan Fery, Peny Cahaya Azwari, and Otniel Safkaur. "Top Management Support Functions in Higher Education Management Accounting Information Systems." Ilomata International Journal of Tax and Accounting 2, no. 1 (January 27, 2021): 1–16. http://dx.doi.org/10.52728/ijtc.v2i1.179.
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The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.
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Hopp, Matej, Sandra Pfiel, René Mario Schuster, Florian Tiefenbacher, and Michael Reiner. "A debate about implementing immersive technology for higher education: Pre-study examining the usability of virtual reality for lectures." Human Systems Management 39, no. 4 (November 11, 2020): 565–71. http://dx.doi.org/10.3233/hsm-201058.
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BACKGROUND: As the COVID-pandemic has shown, the need for innovative (digitalized) solutions is in high demand across almost every field of interest. The implementation of advanced technologies in higher education provides an intriguing opportunity to expand its scope by reaching new audiences as well as ensuring a high quality of learning outcome. OBJECTIVE: In this article we tried to examine if virtual reality can be a suitable option by placing lectures into a virtual setup. METHODS: First, we explored the theoretical background if and how virtual reality has been adapted for usage in higher education. We then asked five lecturers from the IMC University of Applied Sciences Krems to test a virtual environment (Mozilla Hubs) and evaluate the platform for their teaching purposes. RESULTS: Among one of the results was, that 80 percent would recommend using the platform for lectures to their colleagues. Due to the small sample size the findings need to be further evaluated. CONCLUSIONS: In the foreseeable future virtual reality will become a valuable teaching assistance in higher education. Findings show that the response rate when training with virtual reality applications is much higher than to common studying methods.
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Sato, Simone Nomie, Emilia Condes Moreno, Adriana Rico Villanueva, Paulo Orquera Miranda, Pascual Chiarella, Jose Francisco Tornero-Aguilera, and Vicente Javier Clemente-Suárez. "Cultural Differences between University Students in Online Learning Quality and Psychological Profile during COVID-19." Journal of Risk and Financial Management 15, no. 12 (November 28, 2022): 555. http://dx.doi.org/10.3390/jrfm15120555.
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During the COVID-19 pandemic, educational systems had to adapt to the social and health situation immediately. This led to the appearance of the asynchronous teaching model. Throughout the pandemic at an educational level, we can distinguish three phases, eminently online, hybrid, and face-to-face. However, the perception of educational quality in these three educational moments, considering the psychometric profile and cultural differences comparing Ibero-American countries, has not been studied. The study aims to analyze the psychological profile, and perception of quality in the teaching–learning processes at the university stage, during the three processes of educational transition during COVID-19: online, hybrid, and face-to-face. Thus, 1093 university students from Ibero-American countries were studied. Through a questionnaire, demographic, academic, and psychological variables were analyzed during three phases of the pandemic. Data suggest that Latin American students had higher levels of trait anxiety and stress perception, as well as higher levels of loneliness, during the online teaching phase (lockdown), but higher grades and higher levels of motivation compared to Europeans. Indeed, Latin Americans showed greater convenience, and preference for online learning methods. However, during the face-to-face teaching phase, European students presented greater motivation and grades, showing a greater preference for this method of learning than Latin American students. Factors such as resilience, a more unfavorable and pronounced pandemic evolution, and greater social inequities, may explain the present results. Furthermore, the present study suggests that despite the effect of the pandemic on mental health, online education is postulated as an effective teaching–learning alternative. Indeed, online teaching models have come to stay, not as a substitute, but as a tool, an essential focus of attention on these models should be conducted in European countries, while the governments of Latin American countries ensure that the infrastructures and resources are equitable to be able to correctly implement this teaching model.
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Antony, Jiju, Laxman Sivanathan, and E. V. Gijo. "Design of Experiments in a higher education setting." International Journal of Productivity and Performance Management 63, no. 4 (April 8, 2014): 513–21. http://dx.doi.org/10.1108/ijppm-07-2013-0130.
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Purpose – The purpose of this paper is to explore the use of Design of Experiments (DoE) in a higher education setting and to remove the misconception that it is only applied to a manufacturing environment. The authors demonstrate a simple case study here to illustrate its application in a typical non-manufacturing context. Design/methodology/approach – The methodology involves the execution of a simple study in the form of an experiment in the Faculty of Engineering, University of Strathclyde. The experiment was performed with the assistance of both undergraduate and postgraduate students in one department in the Faculty of Engineering. Findings – It was found from the experiment that postgraduate students prefer a case study approach of teaching with multiple speakers and prefer their classes in the morning. As for undergraduate students, similar results were obtained but would prefer their classes in the afternoon. Moreover further analysis shows that the postgraduate students prefer a 30 minutes introduction to the topic in a one hour lecture. Moreover the students prefer more time to be spent on the exercises and less time on the discussion. Research limitations/implications – The sample size of the experiment was considered small in the study although this was a pilot study to investigate the use of DoE in a higher education setting. The authors will continue to collect more data for further validity of results obtained from the pilot study. The authors will also explore the use of different designs as part of the future investigations. Practical implications – The outcome of this experiment would help everyone who is involved in teaching to understand the factors and their influences to improve students’ satisfaction scores during the delivery of teaching. Originality/value – This paper shows how DoE as a pure manufacturing technique can be extended to a higher education setting. The results of this study were quite an eye opener for the authors in terms of understanding the key factors which influence any process irrespective of the sector.
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Hertati, Lesi, Nazarudin Nazarudin, and Irlan Fery. "Top Management Support Functions in Higher Education Management Accounting Information Systems." Ilomata International Journal of Tax and Accounting 1, no. 4 (October 30, 2020): 210–24. http://dx.doi.org/10.52728/ijtc.v1i4.133.
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The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.
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Shahwan, Yousef. "Methods Of Teaching To The Course Of Accounting Information Systems: Factors Of Preference." Review of Business Information Systems (RBIS) 12, no. 1 (January 1, 2008): 103–12. http://dx.doi.org/10.19030/rbis.v12i1.4401.
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Accounting information systems (AIS) is a new course of accounting in the sense that the methods of teaching may differ from one school to another. There has been no such of a standard outline that best describes the important topics to be covered in the course of AIS (McCarthy 1999). Although much effort has been made towards the development of standard lists of topical materials, the space is widely open for research in this debate. It has been noted recently that AIS course textbooks include the relational database design and development as an important part adopted by instructors in teaching the course of AIS (Hollander et al. 2006; Romney and Steinbart 2006). This paper evaluates the current situation for teaching methods sued in the course of AIS and indicates several factors that may preference one method over another method of teaching to the AIS course. It reviews a variety of methods adopted in teaching AIS with emphasize on the data modeling approach using cardinalities and the documentation techniques of flowcharting. The study indicates that preference among variety of teaching methods is based on the method that may increase students' motivation and desire to study AIS, and the relevancy and reliability of the business system. It also indicates that improving students' ability to cope with the higher volatility of systems' requirements now days is another factor that may preference one over another methods of teaching to the course of the AIS.
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Büchler, Jan-Philipp, Gregor Brüggelambert, Haijing Helen de Haan-Cao, Roger Sherlock, and Asta Savanevičienė. "Towards an Integrated Case Method in Management Education—Developing an Ecosystem-Based Research and Learning Journey for Flipped Classrooms." Administrative Sciences 11, no. 4 (October 12, 2021): 113. http://dx.doi.org/10.3390/admsci11040113.
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In the field of management science and business administration, the case method is gaining ground in research and in teaching. Case studies support on the one hand exploratory research and on the other hand problem-based teaching. However, we find that case research and case teaching remain unchained in management study programs and propose to close this gap. We identify an untapped potential of boosting the case method by integrating case-based research and teaching into a discovery and learning journey of applied science. We suggest embedding the “integrated case method” (ICM) in the ecosystem of universities, with the aim of enhancing and intensifying the knowledge transfer between business and the higher educational sector, thereby achieving better learning objectives in higher education. As a result, this approach enables the development of a high level of contextual intelligence and thus helps to avoid the fallacies of teaching based on uniform theoretical content.
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Evans, Elaine, Jen Tindale, Dawn Cable, and Suzanne Hamil Mead. "Collaborative teaching in a linguistically and culturally diverse higher education setting: a case study of a postgraduate accounting program." Higher Education Research & Development 28, no. 6 (December 2009): 597–613. http://dx.doi.org/10.1080/07294360903226403.
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Hossain, Mahmud, Cynthia D. Heagy, and Santanu Mitra. "Perceptions of Non-Accounting Business Majors about the Managerial Accounting Course." Review of Pacific Basin Financial Markets and Policies 11, no. 04 (December 2008): 569–90. http://dx.doi.org/10.1142/s0219091508001489.
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This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the material. We found that all non-accounting majors, regardless of their major field of study think the managerial accounting course is interesting and has real-world application. The finance and management major students think that the course is related to their field of study and it should be made a required course, but not the MIS and marketing major students. The higher the academic skills and the more the work experience, the greater is the student's perception that managerial accounting should be a required course and has real-world application. Based on the results, we suggest that development of teaching materials aimed at reinforcing the importance of managerial accounting topics to all business majors, particularly MIS and marketing majors may overcome some barriers to learning the subject. This research also has implications for Pacific Basin business schools as our findings indicate that Pacific Basin business schools that do not require non-accounting majors to take managerial accounting course should make it a required course for all undergraduate non-accounting majors.
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Fulgence, Katherine. "Assessing the status of entrepreneurship education courses in higher learning institutions." Education + Training 57, no. 2 (March 16, 2015): 239–58. http://dx.doi.org/10.1108/et-05-2013-0063.
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Purpose – The purpose of this paper is to assess the status of entrepreneurship courses offered in education schools. It provides recommendations for how to address the existing challenges by developing entrepreneurship initiatives in education schools. Design/methodology/approach – A survey was circulated to the management of all education schools in Tanzania, respective entrepreneurship educators and graduates from these schools. Random sampling was used to select teachers who had graduated from education schools. Findings – The findings show that all education schools have an entrepreneurship module in the development studies course, which is mandatory for all students in first year. From 2008 to date, six education schools (31.6 per cent) have introduced stand-alone courses at undergraduate level reflecting entrepreneurship in their title and 68.4 per cent are planning to introduce entrepreneurship courses both at undergraduate and postgraduate level. Although entrepreneurship educators demonstrate subject specialty, they use traditional teaching and assessment techniques. The lack of books on entrepreneurship and the large number of students were cited as the main challenges affecting their role as subject facilitators. Research limitations/implications – The study was limited to education schools in higher education institutions. Similar studies in non-business disciplines need to be conducted to establish how entrepreneurship is developed among graduates of higher education institutions. Practical implications – The study recommends that the management of all education schools should be made aware of the need to provide courses in entrepreneurship, to integrate experiential learning and innovative techniques in the teaching and assessment processes and to involve students in extra-curriculum activities. Originality/value – This is the first study to be conducted in Tanzanian higher education institutions that focuses on the teaching of entrepreneurship to education school students.
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Sarea, Adel, Abdulla Alhadrami, and Ghilan Al-Madhagy Taufiq-Hail. "COVID-19 and digitizing accounting education: empirical evidence from GCC." PSU Research Review 5, no. 1 (February 5, 2021): 68–83. http://dx.doi.org/10.1108/prr-10-2020-0034.
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Purpose The main objective of the study is to investigate the effect of COVID-19 on accounting education in the higher education (public and private universities) in the Gulf Cooperation Council (GCC). Design/methodology/approach The study is explorative in nature conducted with quantitative survey approach and using purposive techniques in collecting data. The sample focuses on the teaching staff at public and private universities in (GCC), Kingdom of Saudi Arabia, United Arab Emirates, Bahrain, Kuwait, Oman and Qatar during the COVID-19. Findings This study presumed to highlight some of the emergent issues faced during the pandemic pertaining the aspects of the COVID-19 and digitizing accounting education and its effect on future direction of digital education. Originality/value To the best of the authors’ knowledge, this study is the first academic paper to study the effect of COVID-19 on accounting education in the higher education in the GCC.
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Kozakowski, Michael A., Kaitlin A. Lucas, and Iurii Rudnev. "Internationalization, community, and pandemic pedagogies: a reflective case study of a highly international university during the COVID-19 pandemic." Przegląd Krytyczny 4, no. 2 (December 18, 2022): 67–88. http://dx.doi.org/10.14746/pk.2022.4.2.5.
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Many higher education institutions (HEIs) relied on established instructional models, such as Community of Inquiry (CoI), to inform teaching and learning during the COVID-19 pandemic. This reflective case study at a highly international European university finds five areas wherein internationalization has shaped teaching and learning during the pandemic, and which are undertheorized in existing models: mobility and basic needs, instructional modalities, vulnerability, language, and university alliances. Accounting for these areas enables better analysis of pandemic experiences, and when combined with CoI and Universal Design for Learning (UDL) principles, can foster more inclusive and effective learning experiences for students and faculty.
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Araújo, Tamires Sousa, Gilberto José Miranda, and Janser Moura Pereira. "Satisfaction among accounting professors in Brazil." Revista Contabilidade & Finanças 28, no. 74 (August 2017): 264–81. http://dx.doi.org/10.1590/1808-057x201703420.
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ABSTRACT The aim of this study was to identify the prevalence of satisfaction among accounting professors in Brazil throughout their careers. The research is classified as descriptive and used a quantitative approach to data analysis. 641 valid responses were obtained from professors from all regions of Brazil. The results show that a feeling of satisfaction prevails among accounting course professors, as most of them “like the profession” and, in general, "are satisfied with it”. It was found that levels of satisfaction are higher among individuals with more experience, in that in their first years in the job (one to three years), professors have lower satisfaction rates; the highest levels of satisfaction are found in the final stage (over 35 years). The main factor that influences satisfaction is personal fulfillment (teaching work and relationship with students). It was also possible to identify that positive feelings about teaching predominate (67.3%) compared to negative ones (32.7%). These results show the need for greater attention to be paid in the early years of the career in order to avoid a "reality clash". They also show the need for other studies to investigate how the phases in the life cycle of accounting professors are characterized.
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Mat Norwani, Norlia, Rohaila Yusof, Rusliza Yahya, and Zuriadah Ismail. "TEACHING METHODS, ACHIEVEMENT AND HIGH ORDER THINKING SKILLS (HOTS) AMONG ACCOUNTING STUDENTS IN SECONDARY SCHOOLS IN MALAYSIA." International Journal of Education, Psychology and Counseling 4, no. 33 (December 15, 2019): 132–42. http://dx.doi.org/10.35631/ijepc.4330011.
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The purpose of this study is to determine the correlation between Accounting teachers’ use of various teaching methods with achievement and high order thinking skills (HOTS) of Principles of Accounting students. Samples are formed four students from schools in the Batang Padang district in Perak, Malaysia. The objectives of the study are to determine the level of practice of teaching methods, student achievement, and HOTS, the difference of the variables based on gender and quantitative skills and the correlation between teacher teaching methods and student achievement and HOTS. The practice of teaching methods is divided into three constructs namely teaching activities, teaching aids, and teaching and facilitating. The findings show that the mean level of teaching activities is 3.79 (high), teaching aids 4.41 (high) and teaching and facilitating 3.57 (moderate). The overall level of students' achievement is 57.26% at a moderate level. The mean of low-level thinking skills is 5.49, medium-level 32.97 and high-level 13.31. Based on gender, students’ achievement and HOTS differ significantly with male students showing higher scores. Based on the students' quantitative skills, teaching and facilitating, low-level thinking skills and high-level thinking skills show significant differences. The Pearson correlation test between teaching aids and low-level thinking skills showed a significant positive relationship (r = 0.260, p <0.05). Based on the findings, grouping activities such as cooperative learning and systematic practice modules are expected to enhance Accounting students’ mastery and HOTS. The use of game-based learning and interactive teaching methods will have a better impact on students’ learning considering their high interest in such activities. Adequate infra and info structures and tools that facilitate the use of ICT in teaching and facilitating should be made available. Teachers should also ensure variability in teaching activities and teaching aids to enhance students’ motivation and performance.
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Carvalho, Carla, and Ana Carlos Almeida. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands." Sustainability 14, no. 10 (May 10, 2022): 5755. http://dx.doi.org/10.3390/su14105755.
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With the ongoing digital transformation, accountants will need a more technological profile and greater mastery of transversal skills. In this context, higher education institutions (HEIs) assume a fundamental role, as they must adapt the teaching methodologies of accounting courses to meet new market demands. This study aims to identify the transversal skills most needed by accounting professionals to meet market demands and analyze the suitability of higher education in Portugal for the development of those skills. To this end, semi-structured interviews were carried out with people who directly or indirectly deal with accounting professionals and focus groups that included lecturers, students, and recent graduates. Conclusions indicate that communication is the most valuable transversal skill to respond to the new requirements of the profession, followed by being proactive, showing initiative, successful teamwork, and the ability to adapt to new contexts. Accountants are also required to invest more time in information and communication technologies (ICT) training. Evidence indicates that accounting education in Portugal does not seem to adequately prepare students with these skills, continuing to rely on traditional approaches to teaching and assessment.
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Antony, Jiju, Stavros Karamperidis, Frenie Antony, and Elizabeth A. Cudney. "Understanding and evaluating teaching effectiveness in the UK higher education sector using experimental design." International Journal of Quality & Reliability Management 36, no. 2 (February 4, 2019): 202–16. http://dx.doi.org/10.1108/ijqrm-01-2018-0011.
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PurposeThe purpose of this paper is to demonstrate the power of experimental design as a technique to understand and evaluate the most important factors which influence teaching effectiveness for a postgraduate course in a higher education (HE) context.Design/methodology/approachThe methodology involves the execution of a case study in the form of an experiment in a business school setting. The experiment was carried out with the assistance of over 100 postgraduate students from 26 countries. The data were collected over a two year period (2015 and 2016) from a postgraduate course offered by the same tutor for repeatability reasons.FindingsThe key findings of the experiment have clearly indicated that students’ perceptions of teaching effectiveness based on intuition and guesswork are not identical to the outcomes from a simple designed experiment. Moreover, the results of the experiment provided a greater stimulus for the wider applications of the technique to other processes across the case study HE sector.Research limitations/implicationsOne of the limitations of the study is that the experiment was conducted for a popular postgraduate course. It would be beneficial to understand the results of the experiment for less popular postgraduate courses in the university in order to drive improvements. Moreover, this research was conducted only for postgraduate courses and the results may vary for undergraduate courses. This would be an interesting study to understand the differences in the factors between undergraduate and postgraduate teaching effectiveness.Practical implicationsThe outcome of this experiment would help everyone who is involved in teaching to understand the factors and their influences to improve students’ satisfaction scores during the delivery of teaching.Originality/valueThis paper shows how experimental design as a pure manufacturing technique can be extended to a HE setting.
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Thomas, Stuart. "Ethics and Accounting Education." Issues in Accounting Education 27, no. 2 (January 1, 2012): 399–418. http://dx.doi.org/10.2308/iace-50119.
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ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.