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Article
Publication date: 18 March 2016

Luckmika Perera, Sutharson Kanapathippillai and Graeme Wines

This study investigates the alternative study load measures (dichotomous full-time/part-time classification and the number of units enrolled) and their association to…

Abstract

Purpose

This study investigates the alternative study load measures (dichotomous full-time/part-time classification and the number of units enrolled) and their association to student performance by using student data from a final year accounting unit in a large Australian university.

Design/methodology/approach

Using regression analysis, we compare the two measures to ascertain the explanatory power of the two approaches in explaining student performance.

Findings

A positive association is found between study loads and student performance when using the ‘number of units enrolled’ measure. This relationship was not found when the dichotomous measure (full-time versus part-time) was used. The results suggest that a scaled measure of study loads is a better measure compared to a binary (dichotomous) measure.

Research limitations/implications

The study will assist future researchers to better control for study loads, and also to gain a better understanding of the association between study loads and student performance. This may possibly assist educational institutions and academics to use a more appropriate pedagogical design in the structure of courses when determining study load allocations across the different cohorts.

Practical implications

This study will help in methodology of future researchers controlling for study loads and student performance.

Originality/value

The study adds to existing literature by providing an alternate study load measure in methodology for controlling for student performance.

Details

Asian Review of Accounting, vol. 24 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 28 October 2014

Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera and Jade McKay

The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by…

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1516

Abstract

Purpose

The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of a Global Model of Accounting Education.

Design/methodology/approach

An action research methodology is applied with a case study and model development approach.

Findings

The case studies reveal variations in accounting education systems, which exist across the three countries examined in this research. Key differences (some significant and others nuanced) were found between accounting education systems and include: entry requirements to professional programs; accreditation processes; and benchmark discipline standards. These differences are provided for in the questions that underpin the model developed and applied as a key part of the research.

Practical implications

This model is presented as a tool to assist interested parties in any country to take initial steps to identify their own unique system of accounting education. It may also be of particular use in those countries in the early stages of developing an accounting education system. This understanding of accounting education systems enhances the opportunity for global convergence of accounting education.

Originality/value

The model, informed by the case studies, is an original contribution to the literature and discussions around global convergence in accounting education. The model is designed for practical application and the value is that it provides an important starting point for considering issues of importance in the development of a system of accounting education, and/or, better understanding the similarities and differences across existing systems.

Details

Accounting Research Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 11 October 2011

Philomena Leung, Barry J. Cooper and Luckmika Perera

The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the…

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3981

Abstract

Purpose

The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any financial reporting risks and the manner in which internal auditors in Australia perform their tasks, are identified. The study also looks at the extent of compliance with the Institute of Internal Auditors (IIA) Standards.

Design/methodology/approach

Based on a survey of the chief audit executives in Australia, the study identifies the reporting mechanisms, functions and relationships of internal audit, including the contributions made towards good corporate governance. There is, however, some misalignment between the aspirations of internal auditors and their relationships with management.

Findings

While internal audit objectives have been established with a focus on controls, risks and governance, the study has highlighted the fact that there is a lack of correlation between the tasks performed by internal auditors and the important internal audit objectives, with the exception of internal control and risks. The results also suggest that internal auditors have been providing an internal consulting and advisory role in matters concerning IT systems, strategic risks and financial issues. If internal auditors are to proactively contribute to good corporate governance, they need to define how, and in what way, this can be done. In regard to corporate governance processes, the results of the research indicate that issues surrounding internal control, risk assessment and management processes are regarded as the key factors for internal audit to contribute to good corporate governance.

Originality/value

This study complements and contributes to the existing literature in providing insights into the evolving role of the internal audit function in terms of accountabilities and relationships with management. It also provides a valuable insight into how the internal audit profession can build upon its inherent strengths and address any apparent areas of concern. This will assist both the profession and policy makers alike, in better understanding and improving the role of the internal audit process.

Details

Managerial Auditing Journal, vol. 26 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 10 May 2013

Peter Richardson, Steven Dellaportas, Luckmika Perera and Ben Richardson

The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to…

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1544

Abstract

Purpose

The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

Design/methodology/approach

A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK© questionnaire).

Findings

The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down‐time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

Research limitations/implications

The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

Originality/value

The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.

Details

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

Keywords

Content available
Article
Publication date: 28 October 2014

Ellie Chapple

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391

Abstract

Details

Accounting Research Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1030-9616

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Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Book part
Publication date: 9 October 2020

Ellie Chapple, Kathleen Walsh and Yun Shen

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Content available
Article
Publication date: 26 August 2014

Downloads
395

Abstract

Details

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

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