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This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one…
This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one university. Board members represent both large and small public accounting firms as well as corporate offices of Fortune 500 companies and non-profit organizations. AAB input includes perceptions of the relative importance of over 160 candidate topics for the courses making up the program’s infrastructure, as well as written comments noting other potential topics and pedagogical approaches to consider. Comparisons of topic rankings reveal a strong level of consistency among Board member types for the traditional accounting courses with structured content, as opposed to those courses involving more systems-related topics or having a wider range of specialized topics. Furthermore, the authors compare Board perceptions regarding topic necessity to those of faculty and note faculty reactions. Specifically, the authors find that faculty ranking consistency with the Board is weak, illustrating the importance of seeking curricular Board input on an ongoing basis. To “close the loop,” faculty incorporated many curriculum changes, involving both the topics to be covered and the overall approach to the course.
This study explores the teaching of International Accounting on both undergraduate and postgraduate degrees in New Zealand in New Zealand's polytechnic and university…
This study explores the teaching of International Accounting on both undergraduate and postgraduate degrees in New Zealand in New Zealand's polytechnic and university sectors. Included in the study is an analysis of course outlines of international accounting courses from business and commerce faculties of the New Zealand tertiary sector. The paper compares the teaching of international accounting in New Zealand with that of the United Kingdom, Australia and the US. Results suggest that even though international accounting issues have been given significant prominence in accounting research as of late, there is a paucity of International Accounting education offered to New Zealand accounting students including in comparison with the UK, Australia and the US. Through our analysis and discussion we seek to engender a more critical review of international accounting education.
This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that…
This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.
The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration…
The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration and also at universities with prominent sustainability accounting researchers' affiliations. For this purpose a university web sites content analysis for sustainability accounting courses was conducted. This study can be replicated in order to evaluate web sites disclosures by universities across disciplines in relation to sustainability education. It can also be replicated to assess the theoretical versus implemented scope of sustainability education, and to determine the impact of prominent researchers in the area of sustainability education.
Talloires Declaration signatories' universities' web sites were searched for information regarding sustainability accounting subjects. A search was also conducted for the Curriculum Vitae and profile of prominent sustainability accounting researchers to collect data on involvement in sustainability accounting education by these researchers. The findings regarding the offering of a sustainability accounting course and its nature and scope (if found on the web sites) are presented in this article.
It is found that less than 30 per cent of the Talloires Declaration universities' web sites in Canada, USA, United Kingdom and Australia have information on sustainability accounting education in various forms including stand alone subjects (all electives) and sustainability accounting embedded in other accounting and non accounting courses, with limited scope. This percentage was found to be substantially lower or non‐existent at universities from other countries. The probability of sustainability accounting education being offered at the post‐graduate level (specifically as a PhD programme) is much higher at universities that have a prominent research profile in the area. It is also found that sustainability accounting education is not offered in majority of the cases, at the undergraduate level at universities where prominent sustainability accounting researchers are based. The focus is on post‐graduate and research education rather than on undergraduate and course work education.
A limitation of this study was the limited information available in English on universities' web sites from countries where English is not the primary language. Other technical limitations such as the absence of a search function on the university's web site were also found as a hindrance to data collection.
This paper addresses the existence and scope of sustainability accounting education, the gap between universities' expected comprehensive (including all disciplines) commitment to sustainability and the actual implementation of this commitment. It also addresses the absence of sustainability education involvement by prominent sustainability researchers and academics at the under graduate level.
We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student…
We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study effort and students’ revealed preferences for reading text or watching video lectures. The online learning tool tracks student study choice (read text, watch video, or skip) on a paragraph-by-paragraph level. We match these usage data with student performance on course exams. We find that students who study more material earn higher exam scores than do students who study less material. We also find that students who self-select to do relatively more of their studying through reading text score higher on exams, on average, than do students who self-select to do relatively more of their studying through watching videos. Specifically, holding the overall amount of study constant, a student who chooses to spend the highest fraction of her or his study time watching video mini lectures earns exam scores 10 percentage points lower (six-tenths of a standard deviation) than a student who chooses to spend the lowest fraction of study time watching videos. Our results demonstrate that at least for introductory accounting students, increased study effort does indeed have a positive impact on exam performance. Our evidence also suggests that the highest performing introductory accounting students choose to learn accounting proportionately more through reading than through watching. These results are a reminder that when we talk about using “technology” to help our students learn accounting, the written word is still an important technology.
The AICPA strongly suggests that accounting educators constantly monitor existing course offerings for content and relevance. To assist in this goal, the AICPA provides a…
The AICPA strongly suggests that accounting educators constantly monitor existing course offerings for content and relevance. To assist in this goal, the AICPA provides a list of various “core competency” skills that are recommended for future accountants (AICPA, 2013a). We review some of these skills and discuss how we incorporate them into an accounting elective course at a private liberal arts institution. Using a series of modules specifically designed to address various core competencies, students are able to obtain both knowledge and skills that will be useful in their future accounting careers. Based on student perceptions collected at the beginning and end of the semester, the class was successful in augmenting competencies relating to aspects of research and communication.
This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters…
This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters about Ethics, Corporate Social Responsibility and Sustainability. In this way, the paper explores how Portuguese public higher education institutions (HEI) contribute to teaching about sustainable development (TSD).
The study focuses on Business Sciences degrees. The webpages of all public HEI with BSc and MSc degrees in those areas in Portugal were analyzed, to obtain curricular plans and syllabus. Content analysis was performed on each of these elements of Accounting and Taxation and Management and Business Administration courses.
There is already some concern about addressing SD in Business Sciences, inasmuch as SD-related topics are taught in Accounting and Taxation and in Management and Business Administration degrees and courses. However, the analysis shows that TSD was integrated into the academic curricula in only 95 degrees (48.5%). Additionally, in these, there are only 79 compulsory curricular units that address this theme. Given the fact that the subject of SD is increasingly relevant, the paper evidence still much room for improvement, indicating that TSD is yet a big challenge for HEI.
TSD is increasingly important because of the growing globalization that requires skilled professionals able to assess the complex and controversial issues related to the topic, to achieve and implement the SD goals in 2030. The literature evidence lack of studies addressing the integration of the SD theme in academic curricula. This paper makes here a contribution by showing what HEI is teaching in the area of business studies. It also brings good implications for society, while showing that sustainability content is becoming more apparent within certain HEI courses. This could be used to create follow up research on what type of sustainability content is being included within the courses and the learning that is happening in students in regard to this sustainability content.
In an educational environment in which global trends prompt educators to consider alternative approaches to teaching and learning, new ways should be found to educate more…
In an educational environment in which global trends prompt educators to consider alternative approaches to teaching and learning, new ways should be found to educate more efficiently and effectively. In line with this learner/customer‐centred approach, the first‐year students in Financial Accounting at the University of Pretoria were requested to complete a questionnaire in order to identify weaknesses in the current approach, highlight possible areas to be developed or make suggestions regarding the improvement of the course. The results yielded several clear indications of the changes that could be made and new ideas that could be considered. Some of these suggestions have been implemented. The results, which are being monitored continuously, are reported in this article.
This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of…
This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of major area of study and compare student rankings of corporate governance best practices to those of working professionals.
Using a previously published survey, data were collected from business students at two Midwestern US universities and analyzed using factor analysis.
This research demonstrated that students rank strategic human resource management as the most important corporate governance practice, matching the perceptions of professionals. Accounting majors report significantly greater understanding of corporate governance, the importance of corporate governance to business and the role of understanding corporate governance in their careers as compared to management majors.
This study is limited by the inclusion of business students at only two US universities. Further studies should be conducted to better understand the similarities and differences between students and professionals and accounting and management majors in their perceptions of corporate governance best practices.
Managers can use these findings to enhance the training recent college graduates receive on corporate governance topics. Business schools can use these findings to evaluate ways to embed corporate governance throughout the curriculum.
This research highlights gaps in current business school curriculum coverage of corporate governance best practices. It compares and contrasts students' and professionals' perceptions of best practices and offers suggestions for managers and educators.