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Article
Publication date: 1 December 2004

Hussein Ebied

Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually…

Abstract

Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do. Yet, despite such criticisms of accounting education, methods exist that help blend study and practice more effectively. Included among the methods are accounting internships and related cooperative work‐ study programs. This study was conducted at the college of Business and Economics, United Arab Emirates University to investigate the effect of student internships on subsequent academic performance. The post‐internship course performance of students with accounting internship experience was compared to that of non‐internship students matched on the basis of grade point averages (GPA) and credit hours completed. The results indicated that the internship students performed significantly better than the non‐internship students in accounting courses, and in overall GPA subsequent to the internship semester. These findings contradict prior research and support accounting internships as tools to enhance students’ knowledge and motivation.

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Journal of Economic and Administrative Sciences, vol. 20 no. 2
Type: Research Article
ISSN: 1026-4116

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Article
Publication date: 1 January 2001

Ratnam Alagiah, Debbie Delaney and Lisa McManus

This study provides some empirical evidence of the relationship between face‐to‐face contact for accounting students by comparing their performance with their attendance…

Abstract

This study provides some empirical evidence of the relationship between face‐to‐face contact for accounting students by comparing their performance with their attendance at tutorials. Previous research has shown that there was no significant difference in the performance of students, measured by their results, between students who attended tutorials and lectures with those who did not. Internal students who had face‐to‐face contact outscored those who did not attend lectures and tutorials. This suggests that attendance does explain performance. Consistent with previous studies, we posit that students who attended tutorials have a greater possibility of scoring a higher mean average grade than those who did not attend tutorials. We hypothesise that attendance at tutorials is useful and is conducive to better learning in accounting at the undergraduate levels. With debate about converting all accounting undergraduate courses into the flexible mode over the horizon, this study provides some empirical evidence to accounting students, accounting academics and university administrators as to the suitability of learning and teaching modes in accounting at the undergraduate level.

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Asian Review of Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 10 June 2009

Wilda F. Meixner, Dennis Bline, Dana R. Lowe and Hossein Nouri

Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension…

Abstract

Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension toward those skills. Historically, accounting has been perceived as requiring more math skills and fewer communication skills than other business majors so accounting has typically attracted students with low math apprehension and high communication (written and oral) apprehension. The current study investigates whether business students' perceptions across business majors regarding the level of mathematics, writing, and oral communication skills required for accounting reflect the recent changes in pedagogy and curriculum content for the accounting major.

The results indicate that the perception of skills required to be an accounting major by students in other business majors (more math and less communication) is different from the perception of accounting majors. On the other hand, accounting majors' perceptions of the skills needed to be in an alternative business major is generally similar to students in the respective major. These observations may lead to the interpretation that accounting majors have gotten the word that professional expectations of accountants involve substantial communication skill while that message has apparently not been shared with students who elect to major in other business fields.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

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Book part
Publication date: 12 August 2009

Robert L. Braun and Pierre L. Titard

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students

Abstract

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84855-882-3

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Article
Publication date: 6 January 2006

Mazni Abdullah and Zamzulaila Zakaria

This study is conducted to identify which attributes that are considered important by accounting students of University of Malaya and International Islamic University of…

Abstract

This study is conducted to identify which attributes that are considered important by accounting students of University of Malaya and International Islamic University of Malaysia in the job selection process. The questionnaires which lists the attributes of public accounting firms are distributed to the accounting students and they were asked to rate each attribute on a 5 point Likert scale. The students’ demographic profile and their academic achievements (CGPA) are also analysed to determine their relationships with the preference in the subjects’ job selection. It is found that the students rank opportunity and advancement as the most important attributes followed by office atmosphere/friendliness of staff and firms’ training programme. The findings from this study might assist public accounting firms in developing policies that might attract more quality recruits. They can also be used by institutions of higher learning to give more appropriate career advice to students who are seeking for their first accounting job.

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Journal of Financial Reporting and Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 December 2005

Gene Smith

To provide accounting practitioners and educators some of the reasons for the decreasing trend of students majoring in accounting and describe some of the activities that…

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Abstract

Purpose

To provide accounting practitioners and educators some of the reasons for the decreasing trend of students majoring in accounting and describe some of the activities that can be undertaken by accounting educators and practitioners to reverse the trend.

Design/methodology/approach

A range of published (1995‐2005) publications, which aim to show the reasons for the decreasing trend of students majoring in accounting, are reviewed. A study was conducted at a regional US university identifying – when student made the decision to major in accounting; the influence accounting instructors had on their decision to major in accounting; and the influence of the courses Managerial and Financial Accounting on their decision to major in accounting.

Findings

The majority of students majoring in accounting decide their major prior to their first university accounting course. A significant percentage of accounting majors rate accounting instructors as having no or minimal influence on their decision to major in accounting. A majority of students rate the Managerial and Financial Accounting courses as significantly impacting their decision to major in accounting.

Originality/value

This paper identifies the importance of accounting practitioners and educators working together to more actively recruit students to major in accounting. The paper provides suggestions for accounting practitioners and educators to become more active in recruiting students to major in accounting.

Details

Managerial Auditing Journal, vol. 20 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 2 March 2010

Chin‐Bun Tse

The purpose of this paper is to investigate Master of Business Administration (MBA) students' performance in handling alternative types of accounting questions in order to…

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1426

Abstract

Purpose

The purpose of this paper is to investigate Master of Business Administration (MBA) students' performance in handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching and assessment design.

Design/methodology/approach

The paper employs two approaches: first, statistical analysis is used on a large sample of MBA students' accounting modules results on two different types of questions. Second, common problems are identified from the assessments and summarized for analysis.

Findings

There is a statistically significant difference in performance between two types of assessment methods. The difference can be logically explained from analyzing the common problems identified in MBA students' accounting assessment scripts.

Research limitations/implications

This paper provides only preliminary findings for the purpose of “rethinking” of future MBA accounting module design. Further work is required to investigate the impacts of MBA students' personal characteristics, e.g. year of working experience, first degree discipline, etc. on their accounting module performance.

Practical implications

This paper provides some important practical insights that suggest that the current MBA accounting module design “may be” incorrect in terms of topic coverage, delivery schedule and expectation.

Originality/value

The paper will initiate a new debate on how future MBA accounting modules should be, and how to teach and assess it.

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 9 August 2012

Meifang Xiang and Robert Gruber

This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high…

Abstract

This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high school accounting course, while others have not. Specifically, this study investigates the effect a high school accounting course has on student performance in their first postsecondary level financial accounting course (midterm examinations and course grades). The results suggest this relationship is significant and positive, yet must be interpreted carefully. For example, scholastic aptitude, time management skills, and other intrinsic values also play an important role in student achievement.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

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Article
Publication date: 20 January 2022

Lisa Powell and Nicholas McGuigan

Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding…

Abstract

Purpose

Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals.

Design/methodology/approach

The authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world.

Findings

Rewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge.

Social implications

The authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature.

Originality/value

This paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 16 November 2021

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Amoako Kwarteng, Paul Muda and Prince Sunu

The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.

Abstract

Purpose

The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.

Design/methodology/approach

Considering the aim of this study, a qualitative research was preferred with the objective of gathering in-depth and enriched empirical data; hence, semi-structured interviews were conducted with seventy-five fourth-year undergraduate accounting students of six top-ranked universities in Ghana that offer accounting programmes.

Findings

The findings of the current study unearth the constructs of the SCCT that students' decision to consider a career in audit is driven by outcome expectations (high earnings/monetary incentives and social prestige associated with the job), as well as self-efficacy belief (possession of ethical values). Further, the study finds that self-efficacy beliefs (job stress and accounting stereotype) were the factors restraining students from considering auditing as a career. The results finally show that the students who would choose auditing as a career in future are in one way or the other, preparing for the achievement of their goals.

Research limitations/implications

The SCCT framework utilized focuses on the three main constructs: self-efficacy, outcome expectations and goals. There are a number of related factors that may influence students' career choice decisions. These may include personal characteristics and contextual influences; a change of the theoretical framework may help discover other important personal and contextual factors that this current study could not unearth.

Practical implications

The study indicates, on the contrary, that students have negative perceptions about auditing as a career option; they consider the career as stressful, tedious and monotonous. These misconceptions make it less likely for a student to pursue auditing as a career. Educators can aid students in their decision to pursue a study in accounting and become auditors by displaying and reinforcing the positive outcomes that come with the position of an auditor.

Originality/value

The findings of this study add to the existing literature by delving deeper into the self-selection factors that influence a student's desire to become an auditor. Furthermore, the current research is exceptional in that it applies the SCCT to the aim of becoming an auditor. Although other research studies have looked into factors that may influence a student's decision to pursue a profession as an accountant, these studies have mostly been quantitative, limiting the students' ability to explain why those factors encourage or dissuade them.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

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