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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 do…

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.

Details

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 at…

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.

Details

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

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 Malaysia…

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.

Details

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 can be…

2150

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…

1451

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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Article
Publication date: 19 July 2023

Otniel Safkaur, Jhon Urasti Blesia, Cornelia Matani, Kurniawan Patma and Pascalina Sesa

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

Abstract

Purpose

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

Design/methodology/approach

A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.

Findings

The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.

Research limitations/implications

The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.

Originality/value

This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 6 April 2023

Sherif Elbarrad and Walid Belassi

This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by…

Abstract

Purpose

This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by the students' confidence in the knowledge acquired—and what the accounting profession in Canada requires and deems necessary.

Design/methodology/approach

Using the 44 sub-competencies listed under the main seven competencies set by CPA, a pair of questionnaires were drafted. The first questionnaire asked post-secondary accounting students to rate their perceived confidence in these 44 sub-competencies and received 105 responses. The second questionnaire asked accounting professionals to rate the frequency and degree of use of each sub-competency in their workplace and received 72 responses. The responses to the two questionnaires were used to compare perceived student competencies with industry expectations.

Findings

The study suggests an industry-neutral framework that employers and post-secondary institutions (PSIs) can use to determine where knowledge gaps exist between students' qualifications and professionals' requirements. The paper concludes that while there are synergies in many competencies in the accounting field in Canada, there are also areas of discord.

Research limitations/implications

The study relies on one accredited PSI. Relying on one case study limits the ability to generalize the findings. Nevertheless, the in-depth nature of the study allows it to shed light on many key issues related to accounting education and the profession in Alberta, Canada.

Originality/value

This paper adds to the existing literature by exploring the gap between what students learn and what the profession needs in the accounting field in Canada. Studying Canada adds to the accounting knowledge and draws attention to gaps that could exist in other countries. To the authors' knowledge, this is the first paper to focus on Canada from this perspective. The paper also proposes a curriculum development model that is based on market needs and applicable to all fields of knowledge.

Details

Higher Education, Skills and Work-Based Learning, vol. 13 no. 2
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 30 August 2022

Nader Elsayed

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and…

Abstract

Purpose

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.

Design/methodology/approach

Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.

Findings

Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.

Practical implications

This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.

Originality/value

The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 5
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 24 January 2023

Mohd Abass Bhat and Shagufta Tariq Khan

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Abstract

Purpose

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Design/methodology/approach

Quantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.

Findings

The most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.

Practical implications

The findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.

Originality/value

There has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.

Details

Management & Sustainability: An Arab Review, vol. 2 no. 3
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 10 February 2023

Mohammad Namazi, Fahime Ebrahimi and Mehdi Sarikhani

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering…

Abstract

Purpose

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.

Design/methodology/approach

An ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.

Findings

The results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on whistleblowing intentions; besides, PC in the relationship between AS and whistleblowing intentions plays a complementary partial mediating role. In addition, PMI moderates the effect of PC on whistleblowing intentions, as well as the mediated effect of AS on whistleblowing intentions via PC.

Social implications

The results of this study indicate the importance of considering trait syntheses of ethics education for undergraduate students, and the need to address and familiarize students with ethical principles, goals and missions of the accounting profession in society.

Originality/value

This study, by providing a moderated mediation conceptual model, examines the important functions that AS, PC and PMI might have created in the whistleblowing process, and also provides some empirical evidence in this area; As a result, it leads to the expansion of theoretical and empirical knowledge in this field.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 5
Type: Research Article
ISSN: 2050-7003

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1 – 10 of over 68000