Search results

1 – 10 of over 91000
To view the access options for this content please click here
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…

Downloads
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

To view the access options for this content please click here
Article
Publication date: 7 September 2020

Ilse Lubbe

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Abstract

Purpose

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Design/methodology/approach

The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.

Findings

Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.

Practical implications

The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).

Originality/value

The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

To view the access options for this content please click here
Article
Publication date: 30 October 2019

Nuwan Gunarathne, Samanthi Senaratne and Shashiprabha Senanayake

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of

Abstract

Purpose

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE.

Design/methodology/approach

This study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment.

Findings

In accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization.

Research limitations/implications

The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.

Originality/value

This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.

Details

Journal of Economic and Administrative Sciences, vol. 36 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

To view the access options for this content please click here
Article
Publication date: 25 February 2014

Lesley Stainbank and Devi Dutt Tewari

The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes…

Downloads
1015

Abstract

Purpose

The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC).

Design/methodology/approach

The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies).

Findings

With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards.

Research limitations/implications

A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time.

Practical implications

India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries.

Originality/value

The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.

Details

Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Book part
Publication date: 29 May 2020

Femi Oladele and Timothy G. Oyewole

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

To view the access options for this content please click here

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

To view the access options for this content please click here
Article
Publication date: 2 November 2015

Seth E Sikkema and Joshua A Sauerwein

The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a…

Downloads
1664

Abstract

Purpose

The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators?

Design/methodology/approach

Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specific literature is conducted. The author then provides a synthesis of the literature followed by a discussion of the implications for accounting educators.

Findings

Culture-specific learning styles carry several implications for educators such as problems associated with overloading short-term memory, the importance of prior experience and the role of visual prompts and motivation among students and educators.

Research limitations/implications

It is an opportunity for accounting educators to explore practical teaching techniques that address differences in learning styles that result from culture.

Practical implications

Culture-specific learning styles carry several implications for educators. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching international students.

Originality/value

This paper highlights the importance of culture-specific learning styles research in accounting education and the need for accounting educators to carefully consider cultural implications, as international accounting education standards are pursued. The dearth of research into culture-specific learning styles in accounting education is addressed.

Details

Journal of International Education in Business, vol. 8 no. 2
Type: Research Article
ISSN: 2046-469X

Keywords

To view the access options for this content please click here
Article
Publication date: 25 October 2019

Enrico Bracci, Mouhcine Tallaki and Monia Castellini

In accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in…

Abstract

Purpose

In accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in education is still limited. This paper aims to contribute to the debate by providing evidence on the extent to which the visual represents a relevant learning preference of accounting students.

Design/methodology/approach

The paper adopted the visual, aural, read/write, and kinesthetic questionnaire as a tested means to study the learning preferences of accounting students. The empirical study is based on a survey conducted with undergraduate and postgraduate accounting students.

Findings

The results show that visualization appears to be the less-relevant learning preference of students. This result is not in line with the emergent discussion in accounting education literature, which examines how visual tools can improve the presentation of accounting information. This opens the debate about the potential use of visual tools in teaching accounting. Besides, gender and origin of students (national vs international) appeared as relevant factors in explaining a greater visual learning preference.

Originality/value

This paper attempts to contribute to the accounting literature by providing evidence on the extent to which the visual represents the relevant learning preferences of accounting students. In addition, given that most of the literature on students’ learning preferences are based on Anglo-Saxon contexts, the authors provide evidence from a Latin country.

Details

Meditari Accountancy Research, vol. 28 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2006

A. Salama, A. Cathcart, M. Andrews and R. Hall

This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the…

Abstract

This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current policy of voluntarism in the UK. A brief review of the relevant theories, which explain why managers might choose to voluntarily provide environmental responsibility information to parties outside the organisation, is presented. With this background, the paper then questions whether the UK government’s faith in voluntarism and the pursuit of best practice will be enough to generate any real change in current environmental reporting practices. We argue that voluntarism is not effective and that there is an urgent need to introduce strict governmental regulations on the information that must be disclosed and the form in which it should be presented in corporate annual reports as have been established in several other countries. In addition, further consideration is needed to achieve reforms in academic accounting education in order to improve corporate accountability and transparency in corporate annual reports. Organisations need to respond to the growing demands for corporate social and environmental responsibility and this will be possible with the support of an accounting profession that takes a more proactive approach to engaging with stakeholders. For this to happen, we need to rethink the focus of accounting and business education. We must move away from the dominant model, which treats accountancy as a set of techniques, towards a more holistic approach which recognises the social and environmental impacts of organisational activity.

Details

Social Responsibility Journal, vol. 2 no. 3/4
Type: Research Article
ISSN: 1747-1117

Keywords

To view the access options for this content please click here
Article
Publication date: 17 April 2019

Ron Baker and Sara Wick

This paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery of

Abstract

Purpose

This paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery of a fourth-year course. Informing ideas for the course design and content are discussed, and feedback from the students and instructor is provided.

Design/methodology/approach

This paper takes the form of a commentary and offers the authors’ opinion based on the experience of designing and teaching the course. An in-class survey was conducted in three separate offerings of the course.

Findings

Student response to the course and material was more positive than anticipated, indicating that undergraduate accounting students are receptive to learning about research and theory, even when it is not required for entrance into a professional certification program. Also, many students often went above and beyond the course requirements in the work they submitted. This indicates that there is an appetite for engaging with material that presents accounting as a social phenomenon rather than solely as a technical activity.

Research limitations/implications

While the data were collected over multiple years, the survey was conducted at a single university. These findings have implications for the design of undergraduate accounting education programs and, potentially, for addressing the gap between accounting research and practice.

Originality/value

This review contributes to the discourse on integrating research into undergraduate accounting education as recommended by the AAA Pathways Commission. It describes one method of doing so and identifies the literature that informed the approach taken. This paper also contributes to the accounting education literature by providing evidence of student reaction to a course that uses research and theory as a subject matter rather than a pedagogical tool. This evidence may also inform the teaching –research nexus discourse.

1 – 10 of over 91000