Academic literature on the topic 'Degree Discipline: Accounting'
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Journal articles on the topic "Degree Discipline: Accounting"
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Ivinsky, Dmitry V., and Ekaterina Y. Mukina. "Control and accounting of student performance (bachelor’s degree students) in elective discipline “Volleyball”." Tambov University Review. Series: Humanities, no. 186 (2020): 128–37. http://dx.doi.org/10.20310/1810-0201-2020-25-186-128-137.
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Contemporary activity of a higher education teacher in the field of physical education and sports is characterized by a variety and complex content. To achieve the desired result in the physical education of students, such content must be subject to a clear logic of functioning and control. Any reasonable and rationally organized activity in the field of physical education and sports can be divided into such components as: planning, implementation, control and accounting. The unity of the functioning of these components will allow you to most effectively build and manage the process of physical education in the organization of higher education. The problem of control and accounting of physical education of students is one of the most urgent pedagogical problems, since the success of the entire process of physical education in the organization of the higher education depends on the control and accounting. To improve the physical education of students in the organization of higher education, an in-depth development of the control and accounting fund for the content and methods is necessary. We reveal the content and methods of control and accounting of student performance (bachelor’s degree students) in elective discipline “Volleyball”.
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Uba, Sani Yantandu. "Semantic Categories of Reporting Verbs across Four Disciplines in Research Articles." English Language Teaching 13, no. 1 (December 18, 2019): 89. http://dx.doi.org/10.5539/elt.v13n1p89.
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This paper investigates semantic categories of reporting verbs across four disciplines: Accounting, Applied Linguistics, Engineering and Medicine in research article genre. A general corpus of one million words and sub-corpus (for each discipline) were compiled from a total of 120 articles representing 30 articles from each discipline. In this study, two levels of analysis were conducted. Firstly, I randomly selected five articles from each discipline and read and reread each article identifying what reporting verbs are used, in what context are used and why such reporting verbs are used. This process enabled me to identify semantic categories of reporting verbs. Secondly, on the basis of the identified list of semantic categories of reporting verbs, I used the list in generating concordance output for quantitative textual analysis of each sub-corpus of the four disciplines, as well as the general corpus. The results of the study show that writers from both Accounting and Applied Linguistics are having a high frequency of reporting verbs than writers from Engineering and Medicine disciplines. It also shows that there are certain commonalities and differences between the disciplines. For example, all the disciplines are having frequency of the three semantic categories of reporting verbs but with certain degree of variations. The study recommends raising awareness of students on semantic categories of reporting verbs. The results could also help EAP/ESP teachers in designing course materials for discipline specific reporting verbs. It could also be helpful for textbook course designers in developing textbooks for teaching reporting verbs.
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Bekoe, Rita Amoah, Godfred Matthew Yaw Owusu, Charles Gyamfi Ofori, Anthony Essel-Anderson, and Edem Emerald Welbeck. "Attitudes towards accounting and intention to major in accounting: a logistic regression analysis." Journal of Accounting in Emerging Economies 8, no. 4 (November 5, 2018): 459–75. http://dx.doi.org/10.1108/jaee-01-2018-0006.
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PurposeThe purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their intention to pursue a degree in accounting.Design/methodology/approachA self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis technique was employed to analyse the data.FindingsThe logistic regression analysis demonstrates that intrinsic interest in the accounting discipline, prior exposure to accounting at the senior high level and the desire to pursue professional accounting qualification in future are good predictors of students’ intention to major in accounting. The results also indicate family members, course instructors and other referent group play a crucial role in influencing students’ intention to pursue a career in accounting.Practical implicationsThe findings of this study have important implications for the professional accountancy body and business educators interested in addressing the skill shortage in the accounting profession.Originality/valueThis study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.
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Hu, Jiming, and Yin Zhang. "Measuring the interdisciplinarity of Big Data research: a longitudinal study." Online Information Review 42, no. 5 (September 10, 2018): 681–96. http://dx.doi.org/10.1108/oir-12-2016-0361.
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Purpose The purpose of this paper is to measure the degree of interdisciplinary collaboration in Big Data research based on the co-occurrences of subject categories using Stirling’s diversity index and specialization index. Design/methodology/approach Interdisciplinarity was measured utilizing the descriptive statistics of disciplines, network indicators showing relationships between disciplines and within individual disciplines, interdisciplinary communities, Stirling’s diversity index and specialization index, and a strategic diagram revealing the development status and trends of discipline communities. Findings Comprehensively considering all results, the degree of interdisciplinarity of Big Data research is increasing over time, particularly, after 2013. There is a high level of interdisciplinarity in Big Data research involving a large number of disciplines, but it is unbalanced in distribution. The interdisciplinary collaborations are not intensive on the whole; most disciplines are aggregated into a few distinct communities with computer science, business and economics, mathematics, and biotechnology and applied microbiology as the core. Four major discipline communities in Big Data research represent different directions with different development statuses and trends. Community 1, with computer science as the core, is the most mature and central to the whole interdisciplinary network. Accounting for all network indicators, computer science, engineering, business and economics, social sciences, and mathematics are the most important disciplines in Big Data research. Originality/value This study deepens our understanding of the degree and trend of interdisciplinary collaboration in Big Data research through a longitudinal study and quantitative measures based on two indexes. It has practical implications to study and reveal the interdisciplinary phenomenon and characteristics of related developments of a specific research area, or to conduct comparative studies between different research areas.
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Shai, Taola Simon, Zeleke Worku, and Mammo Muchie. "Fiscal Discipline and the Successful Completion of Municipal Projects: The Case of City of Tshwane." Enterprise Risk Management 5, no. 1 (August 5, 2019): 1. http://dx.doi.org/10.5296/erm.v5i1.15214.
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Kaiser, Crother, Kelly, Luiselli, O’Shea, Ota, Passos, Schleip and Wuster (2013) have shown the relationship between fiscal discipline and the successful completion of municipal projects in Sub-Saharan African countries. The study aims to assess and evaluate the degree of fiscal discipline exercised by employees of the City of Tshwane on municipal finance. Financial practitioners working in the City of Tshwane are required to comply with regulations and guidelines stipulated in the South African Municipal Finance Management Act (Act number 56 of 2003). Data was collected from a stratified random sample of 146 employees of the City of Tshwane who were responsible for providing financial services to customers. Data was collected by using a structured, pre-tested and validated questionnaire of study. Statistical methods such as frequency tables, cross-tab analyses and ordered probit regression were used for performing data analyses. Efficiency in financial management was assessed by assessing the degree of adherence of employees to the Municipal Finance Management Act (MFMA) based on a composite index defined by Kaiser, Crother, Kelly, Luiselli, O’Shea, Ota, Passos, Schleip & Wuster (2013). The study showed that 89% of the 146 employees who were selected for the study demonstrated adequate adherence to the Act, whereas 11% of employees failed to do so by the same standards. The study found that the degree of adherence of employees to the MFMA was significantly influenced by 3 factors. These 3 factors were degree of skills in financial accounting and auditing, duration of service, and degree of job satisfaction, in a decreasing order of strength. The results indicated a robust association between fiscal discipline and the successful completion of municipal projects.
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Carroll, Royce, and Monika Nalepa. "The personal vote and party cohesion: Modeling the effects of electoral rules on intraparty politics." Journal of Theoretical Politics 32, no. 1 (January 2020): 36–69. http://dx.doi.org/10.1177/0951629819892336.
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Conventional wisdom suggests that parties in candidate-centered electoral systems should be associated with less cohesive policy preferences among legislators. We model the incentives of party leaders to achieve voting unity accounting for the costs of discipline, showing that candidate-centered systems have the counterintuitive effect of promoting party agreement on policies and preference cohesion. These implications for cohesion derive from the degree of control over list rank held by leaders under open lists (open-list proportional representation, OLPR) and closed lists (closed-list proportional representation, CLPR). Because discipline is costlier in OLPR, owing to leaders’ lack of control over list rank, leaders seeking voting unity propose policies that promote agreement between members and leadership. Under CLPR, however, leaders can more easily achieve voting unity by relying on discipline and therefore lack incentives to promote internal agreement. We then extend the model to allow the party leader to replace members, showing that preference cohesion itself is greater under OLPR. Further, our baseline results hold when allowing legislative behavior to affect vote share and when accounting for candidates’ valence qualities. We interpret our results to suggest that candidate-centered systems result in stronger incentives for developing programmatic parties, compared with party-centered systems.
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Clarke, Andrew Paul, Clare Cornes, and Natalie Ferry. "The use of self-reflection for enhanced enterprise education: a case study." Education + Training 62, no. 5 (June 8, 2020): 581–98. http://dx.doi.org/10.1108/et-03-2019-0050.
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PurposeA case study was undertaken to evaluate the use of self-reflection in enterprise education in a UK university, where the taught content was tailored to ensure relevance to the students who were from a variety of subject disciplines.Design/methodology/approachEnterprise taught content was established in masters level 7 programmes across a range of subject disciplines. Taught content was designed using problem based learning, and evaluated using self-reflective methodologies. The paper reflects on the current position of enterprise education and asks the research question of whether the use of self-reflective teaching methodologies are valid for enterprise education.FindingsResults suggest that the students appreciated the introduction of enterprise into their course and in the main did not view it as disjointed or irrelevant to their wider aims. More so, the students commented favourably towards the integration of enterprise into their primary discipline, and noted an enhanced learning experience because of this integration.Research limitations/implicationsFor the University: A novel approach to enterprise teaching has been developed at a UK university, focusing on teaching non-business students how to be more valuable to a business within their degree subject context. This has empowered the students with an enhanced understanding of commercial issues and increased employability (Rae 2007; Huq and Gilbert 2017). This has also led to enhanced relationships with industry and given students a wider understanding of their degree area.Practical implicationsFor the educator: The use of self-reflective teaching methodologies (Hayward 2000) are noted to be vital in order to deliver enterprise education in a way that is relevant to the student cohort body. By reflecting on one’s teaching style and delivery method, the authors were able to engage non-business students in enterprise education, and receive a high level of student satisfaction. It is noted that self-reflection was a valuable process for delivery to each degree discipline. By employing problem based learning and self-reflective teaching methodologies, an increased synergy between the business taught elements and the science subjects was created.Originality/valueThis approach is shown to empower the students with an enhanced understanding of commercial issues and an increased employability. This has led to enhanced relationships between academia and industry, and given students a wider understanding of their degree area; the enhanced relationships with industry offer students a wider commercial understanding of their degree area. A gap in the current knowledge base in enterprise education has been identified: enterprise education with the aim of educating the student to be more valuable to a business as opposed to starting a business. The use of self-reflective methodologies has offered a novel approach to enterprise teaching in a UK university.
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Biadacz, Renata. "Review of scientific achievements in the field of management accounting and controlling presented at the “Accounting and controlling” conference." Zeszyty Teoretyczne Rachunkowości 45, no. 4 (December 18, 2021): 25–48. http://dx.doi.org/10.5604/01.3001.0015.5741.
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Purpose: The aim of the article is to verify and assess the current state of scientific publi-cations in the field of management accounting and controlling presented at the conference “Accounting and controlling”. Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of partici-pant interest in the conference, and issues raised in the area of management accounting and controlling. Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and control-ling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support man-agement are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling. Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Account-ing and controlling. Keywords: controlling, management accounting, controlling tools, “Accounting and control-ling” conference.
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Schoeman, N. J., Z. Clausen Robinson, and T. J. De Wet. "Foreign direct investment flows and fiscal discipline in South Africa." South African Journal of Economic and Management Sciences 3, no. 2 (June 30, 2000): 235–44. http://dx.doi.org/10.4102/sajems.v3i2.2609.
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This paper investigates the impact of fiscal policy on foreign direct investment (PDI) in South Africa during the past 30 years. Casual empirical analysis reveals a definite linkage between FDI flows and variables such as the deficit/GDP ratio, representing fiscal discipline, and the tax burden on foreign investors. This relationship is substantiated by econometric analysis. Given the economy's large degree of dependence on foreign capital, the government may contribute to an investor-friendly environment by adjusting fiscal policy. Some inroads have been made in this regard with the government's Medium-term Expenditure Framework (MTEF), which projects a policy of strict fiscal discipline in years to come. However, the tax burden is still relatively high and, due to its impact on foreign direct capital flows, requires urgent attention.
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Gopinath, Mohan, Edwin Castelino, and Srividya Iyengar. "The Encounter." Asian Case Research Journal 15, no. 01 (June 2011): 149–56. http://dx.doi.org/10.1142/s0218927511001502.
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This case is based on real life incidents in a large international bank. There is a confrontation between an experienced officer (who does not have an MBA degree) and a newly recruited officer who is a novice to office decorum. There is a crisis because of the encounter between the strong willed experienced banker and the newly recruited one who possesses an MBA degree. There was a simmering discontent in the senior banker because she did not possess the required qualifications (degree in Business Administration) to move up the ladder. Circumstances in her younger days had forced her to take up the job in the bank but without this qualification, and the matter had rankled in her mind. Over the years, this had taken the form of a simmering dislike for everyone who possessed this degree, in spite of her best efforts to try and maintain a professional and detached relationship with the degree holders. The situation was also exacerbated by the fact that she felt that the younger employees did not treat her with the respect she deserved because of the lack of the professional degree. The case also shows the sometimes devious ways in which senior bankers who are in positions of trust can have a detrimental impact on the career of younger officers if the latter do not live up to their expectations in terms of office decorum and discipline. Experience is always a good teacher but it should be kept in mind that academic inputs brought in by employees also have their value in the success of an organization. The case does not end with a tidy conclusion and it is up to the reader to try and find possible solutions on how to resolve the issues raised.
Books on the topic "Degree Discipline: Accounting"
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Kas'yanova, Svetlana. Accounting in the restaurant and hotel business and tourism. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1171922.
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The textbook outlines the theoretical and applied aspects of the organization and accounting features, which allow assessing the effectiveness of its management with a proper degree of completeness and reliability. The latest legislative changes have been taken into account.
All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, situational tasks, test tasks.
The use of methodological materials will allow students to rationally allocate their time while studying the discipline, get a sufficiently adequate aggregate score and rating assessment and form professional skills.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
The textbook contains a set of developments for the preparation of bachelors in the field of accounting that meet the requirements of the educational program in the field of training 38.03.01 "Economics".
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Osipov, Vladimir. Control and audit of the activities of a commercial organization: external and internal. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1137320.
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The textbook reveals the role of control in ensuring the effective operation of a commercial organization, and sets its purpose and objectives. The main directions of external and internal control of the activities of a commercial organization are defined and the characteristics of the functions performed by them are given. The basic principles of external and internal audit are formulated, their purpose is defined, and the procedure for regulatory and legal regulation of audit activities in the Russian Federation is considered. The features of control over the activities of a commercial organization in management accounting are revealed, and the need for its further development in modern business conditions is justified. To consolidate the theoretical material, the practical and methodological support of the discipline is provided.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
It is intended for students in the bachelor's degree program 38.03.01 " Economics "(profile "Accounting, Analysis and Audit") and teachers of economic specialties, students of the postgraduate education system, practitioners related to external and internal control and audit of the activities of commercial organizations.
Book chapters on the topic "Degree Discipline: Accounting"
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"Everything is included in such a calculation, everything can be summed up to that result; we find in it the effects of the chemical, mechanical, physical process, the advan tages of activity and workforce discipline, and finally the effect of every resource, of all sorts of economic means, particularly that of a lower capital producing as much or more. The evaluation of each Company, that is to say its contribution to the association, will result from that cost, or return, combined with the number of squarefoot pro duced, and with the effective selling price, including of course the quality or the degree of perfection of products. What happened meanwhile in the economic field? Which fac tors were strong enough to lead to such a systematic calculation? The conditions of production had slightly evolved in that period, but the main change came from outside the firm. Between 1793 and 1829, the dates of the two preceding quotations, the Company's Privilege disappeared and something new emerged: competition. The upheavals resulting from the Industrial Revolution seemed to have led to the widespread acceptance of cost calcula tions as the only efficient means to compare the activities of com peting firms. This is particularly true for firms that did not have any competition before 1790. Moreover, one can observe that in dustrial accounting and cost accounting books appeared in France from 1817 onwards, and can find several authors of that period saying: “I am the very first to find a new approach to the prob lem."6 THE SETTING UP OF THE NEW ACCOUNTING SYSTEM (1820-1834) The proceedings of the Board of Director’s meetings have been preserved; from these it is apparent that a new accounting system began in 1820. However, the actual accounting records from before 1825 have not survived. From the 1825 accounting records, it is clear that there is a new system of reporting which was long in being developed; a Profit and Loss Account was pre-." In Accounting in France (RLE Accounting), 254. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-22.
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Staníčková, Michaela, and Lukáš Melecký. "Boosting the EU Competitiveness as Response to Economic Shocks." In Advances in Finance, Accounting, and Economics, 209–28. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3856-1.ch011.
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Since 2008, the world has faced the economic crisis that has had devastating effects on many regions to various degrees. How regions respond to economic shock depends on regional economic structure and performance, administrative capacity, resources, human capital, social capital, and other factors, were perceived as resilience. Resilience has recently risen to prominence in several disciplines, has also entered policy discourse, and is one of the future strategic goals for the European Union. The aim of the chapter is to introduce a methodology for assessing the resilience of EU28 NUTS 2 regions based on a construction of composite weighted index derived from EU Regional Competitiveness Index database of indicators using Factor analysis and their classification by Cluster analysis. Construction of composite indicators includes several steps that have to be made and corresponding methods have to be chosen to handle different aspects of economic issues including features of EU resilience.
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Rothstein, William G. "Medical Education, 1900–1950: General Trends and Basic Medical Sciences." In American Medical Schools and the Practice of Medicine. Oxford University Press, 1987. http://dx.doi.org/10.1093/oso/9780195041866.003.0016.
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During the first half of the twentieth century, American medical education underwent drastic changes. Greater costs of operation and the requirements of licensing agencies forced many medical schools to close and most of the others to affiliate with universities. The surviving medical schools were able to raise their admission and graduation requirements, which was also made possible by the rise in the general educational level of the population. The growth of the basic medical sciences led to the development of a new kind of faculty member whose career was confined to the medical school. During the first half of the twentieth century, the educational level of the population rose significantly. The proportion of the 17-year-old population with high school educations increased from 6.3 percent in 1900 to 16.3 percent in 1920, 28.8 percent in 1930, and 49.0 percent in 1940. The number of bachelors’ degrees conferred per 100 persons 23 years old increased from 1.9 in 1900 to 2.6 in 1920, 5.7 in 1930, and 8.1 in 1940. Between 1910 and 1940, the number of college undergraduates more than tripled. Because the number of medical students did not increase, medical schools were able to raise their admission standards. At the same time, many new professions competed with medicine for students. Between 1900 and 1940, dentistry, engineering, chemistry, accounting, and college teaching, among others, grew significantly faster than the traditional professions of medicine, law, and the clergy. Graduate education also became an alternative to professional training. Between 1900 and 1940, the number of masters’ and doctors’ degrees awarded, excluding medicine and other first professional degrees, increased from 1,965 to 30,021, or from 6.7 to 13.9 percent of all degrees awarded. Colleges and universities decentralized their organizational structure to deal with the increasingly technical and specialized content of academic disciplines. They established academic departments that consisted of faculty members who shared a common body of knowledge and taught the same or related courses. Departments were given the responsibility of supervising their faculty members, recruiting new faculty, and operating the department’s academic program. By 1950, departments existed in most of the sciences, social sciences, and humanities.
Conference papers on the topic "Degree Discipline: Accounting"
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Ashour, Marwan, and Iman Amer Hameed Dahhan. "Curve fitting optimization for French electricity exports using recurrent neural networks." In 8th International Conference on Human Interaction and Emerging Technologies. AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002736.
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The recent upsurge in research activities into artificial neural networks (ANNs) has proven that neural networks have powerful pattern classification and prediction capabilities. ANNs have been successfully used for a variety of tasks in many fields of business, industry, and science. researchers and practitioners. Interest in neural networks is evident from the growth in the number of papers published in journals of diverse scientific disciplines. A search of several major databases can easily result in hundreds or even thousands of “neural networks” articles published in one year.One of the major application areas of ANNs is forecasting. There is an increasing interest in forecasting using ANNs in recent years. Forecasting has a long history, and the importance of this old subject is reflected by the diversity of its applications in different disciplines ranging from business to engineering. The ability to accurately predict the future is fundamental to many decision processes in planning, scheduling, purchasing, strategy formulation, policymaking, and supply chain operations. As such, forecasting is an area where a lot of effort has been invested in the past. Yet, it is still an important and active field of human activity at present and will continue to be in the future. Forecasting has been dominated by linear methods for many decades. Linear methods are easy to develop and implement and they are also relatively simple to understand and interpret. However, linear models have serious limitations in that they are not able to capture any nonlinear relationships in the data. The approximation of linear models to complicated nonlinear relationships is not always satisfactory. In the early 1980s, Makridakis (1982) organized a large-scale forecasting competition (often called M-competition) where a majority of commonly used linear methods were tested with more than 1,000 real-time series. The mixed results show that no single linear model is globally the best, which may be interpreted as the failure of linear modeling in accounting for a varying degree of nonlinearity that is common in real-world problems.ANNs provide a promising alternative tool for forecasters. The inherently nonlinear structure of neural networks is particularly useful for capturing the complex underlying relationship in many real-world problems. Neural networks are perhaps more versatile methods for forecasting applications in that not only can they find nonlinear structures in a problem, they can also model linear processes. For example, the capability of neural networks in modeling linear time series has been studied and confirmed by several researchers.Research efforts on neural networks as forecasting models are considerable and applications of ANNs for forecasting have been reported in many studies. Although some theoretical and empirical issues remain unsolved, the field of neural network forecasting has surely made significant progress during the last decade. It will not be surprising to see even greater advancement and success in the next decade.The purpose of this paper is to use recurrent neural networks to curve the fitting of France electricity exports annually. It is recommended that further research be undertaken in the following areas Intelligent forecasting methods are being used as an alternative to traditional forecasting methods.