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Article
Publication date: 1 March 2006

Satoshi Sugahara and Gregory Boland

This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path…

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Abstract

Purpose

This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision.

Design/methodology/approach

This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed.

Findings

The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan.

Originality/value

As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.

Details

Asian Review of Accounting, vol. 14 no. 1/2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 20 July 2010

Satoshi Sugahara, Kazumi Suzuki and Gregory Boland

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in…

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Abstract

Purpose

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in accounting develops these types of skills.

Design/methodology/approach

The present paper collected its data from a survey administered in September, 2007 to undergraduate students studying at an Australian university located in the nation's capital. The questionnaires were distributed to students who were enrolled in both a Bachelor of Commerce and a Bachelor of Business Administration degree. In these degrees, students can major in any business‐related subject including business administration, human relations, finance, financial planning, and accounting. From a total response of 174 students, 165 students were identified as effective respondents.

Findings

The findings have indicated that accounting programs produce a limited impact on improving students' self‐efficacy in relation to what is required in today's accounting profession. An improvement is found in one's self‐efficacy of analytical skills only. Further analysis confirmed that there are other stronger predictors such as job experiences and the native language of English, which will affect students' higher self‐efficacy of generic skills.

Originality/value

This paper successfully contributes to the literature on students' self‐efficacy by providing the first empirical evidence on the effect that an undergraduate accounting curriculum in Australia has on developing students' self‐efficacy of generic skills. Tertiary educators, by revamping current accounting programs, will assist future graduates develop a full range of generic skills that are necessary for them to compete in today's competitive accounting environment.

Details

Asian Review of Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 20 September 2011

Gregory Boland, Satoshi Sugahara, Evelien Opdecam and Patricia Everaert

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global…

3865

Abstract

Purpose

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education.

Design/methodology/approach

Kolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities.

Findings

The outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching.

Originality/value

The results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).

Content available
Article
Publication date: 10 May 2013

204

Abstract

Details

Asian Review of Accounting, vol. 21 no. 1
Type: Research Article
ISSN: 1321-7348

Content available
Article
Publication date: 26 August 2014

416

Abstract

Details

Asian Review of Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 19 August 2020

Grégory Jemine, François Pichault and Christophe Dubois

While more and more organizations commit to transformation projects with the aim of redesigning simultaneously their workspaces, work organization, and technologies, the design…

Abstract

Purpose

While more and more organizations commit to transformation projects with the aim of redesigning simultaneously their workspaces, work organization, and technologies, the design process supporting such projects remains largely understudied. This paper examines the political tensions that occur when such processes unfold as well as their implications for project management. By doing so, the paper counterbalances the prescriptive and normative literature on “New Ways of Working” which largely overlooks the political complexity of such projects.

Design/methodology/approach

The paper is based on a qualitative study of a triple design process in a media company. Data collection mainly consists of a nine-month process of non-participant observation of weekly meetings held by the strategic group in charge of the project. Semi-structured interviews with members of the executive committee have also been conducted.

Findings

The analysis illustrates how space, organization and technology are gradually designed and structured. Four interconnected and often concealed mechanisms that support triple design processes are identified: political tensions, unexpected twists, conflicting temporalities and arbitration measures.

Originality/value

The originality of the paper lies in breaking down the concept of design in three separate objects – organization, space and technology – and examining how these objects were conjointly problematized by an organization in transformation, whereas existing studies often investigate organization design, space design or technology design in isolation.

Details

International Journal of Managing Projects in Business, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 5 September 2016

Brian C. Briggeman, Keri L. Jacobs, Phil Kenkel and Gregory Mckee

The purpose of this paper is to explore the recent financial trends affecting grain and farm supply cooperatives.

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Abstract

Purpose

The purpose of this paper is to explore the recent financial trends affecting grain and farm supply cooperatives.

Design/methodology/approach

Review of and descriptive analysis of current cooperative finance topics.

Findings

In recent years three important trends have become apparent among grain marketing and farm supply cooperatives. These farmer-owned firms have been rapidly investing in infrastructure, reformulating profit distribution and equity strategies, and have pursued consolidation with other cooperatives.

Originality/value

Grain and farm supply cooperatives are changing at a rapid clip to meet the needs of their evolving and growing farmer-owners. New research is needed to help these cooperatives meet these needs, and this paper identifies new areas of research in cooperative finance.

Details

Agricultural Finance Review, vol. 76 no. 3
Type: Research Article
ISSN: 0002-1466

Keywords

Article
Publication date: 1 January 1989

H.K. Klein and R.A. Hirschheim

Defines legitimation. Proposes six social factors or forces foranalysing the current bases for legitimation in information systemsdevelopment. Argues that if the directions of…

Abstract

Defines legitimation. Proposes six social factors or forces for analysing the current bases for legitimation in information systems development. Argues that if the directions of these forces shift, it could signal a major social change. Asserts that consideration of the concepts related to the six factors can help information systems researchers to sense emergent issues.

Details

Office Technology and People, vol. 5 no. 1
Type: Research Article
ISSN: 0167-5710

Keywords

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16287

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 15 November 2018

Nataraj Poomathi, Sunpreet Singh, Chander Prakash, Rajkumar V. Patil, P.T. Perumal, Veluchamy Amutha Barathi, Kalpattu K. Balasubramanian, Seeram Ramakrishna and N.U. Maheshwari

Bioprinting is a promising technology, which has gained a recent attention, for application in all aspects of human life and has specific advantages in different areas of…

Abstract

Purpose

Bioprinting is a promising technology, which has gained a recent attention, for application in all aspects of human life and has specific advantages in different areas of medicines, especially in ophthalmology. The three-dimensional (3D) printing tools have been widely used in different applications, from surgical planning procedures to 3D models for certain highly delicate organs (such as: eye and heart). The purpose of this paper is to review the dedicated research efforts that so far have been made to highlight applications of 3D printing in the field of ophthalmology.

Design/methodology/approach

In this paper, the state-of-the-art review has been summarized for bioprinters, biomaterials and methodologies adopted to cure eye diseases. This paper starts with fundamental discussions and gradually leads toward the summary and future trends by covering almost all the research insights. For better understanding of the readers, various tables and figures have also been incorporated.

Findings

The usages of bioprinted surgical models have shown to be helpful in shortening the time of operation and decreasing the risk of donor, and hence, it could boost certain surgical effects. This demonstrates the wide use of bioprinting to design more precise biological research models for research in broader range of applications such as in generating blood vessels and cardiac tissue. Although bioprinting has not created a significant impact in ophthalmology, in recent times, these technologies could be helpful in treating several ocular disorders in the near future.

Originality/value

This review work emphasizes the understanding of 3D printing technologies, in the light of which these can be applied in ophthalmology to achieve successful treatment of eye diseases.

Details

Rapid Prototyping Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1355-2546

Keywords

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