Search results

Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence, defined as a very optimistic assessment of their own abilities. The main objective of the paper is to assess the existence of overconfidence.

Two samples, students and employers were surveyed regarding the exhibited level of accounting graduates in a set of 22 non-technical skills, highlighted as relevant in the literature. This enabled a comparison of the opinions of employers with the perceptions of students concerning the demonstrated level of such skills.

The results of this study support the existence of students' overconfidence. In all the skills students score their ability higher than employers do with those differences being statistically significant in 21 out of 22 skills. Employers who are in closer contact with entry level accountants perceive even lower exhibited skills levels in graduates.

Overconfident students would be less motivated to actively participate in activities designed to improve skills resulting in underachievement and in lower performance. This low performance in highly valued skills could potentially harm their employability.

Although the literature focussing on non-technical skills in accounting is prolific there are few papers comparing the views of employers and students, and there are no previous studies focussing on overconfidence.

This article aims at the understanding of specific spaces where entrepreneurship education (EE) happens – inside and outside the classroom.

Building on frameworks such as formal versus non-formal entrepreneurial education and institutional versus non-institutional actors, this research applies structural equation modeling (SEM) to explore which spaces entrepreneurs attended as undergraduate students. Going beyond intentionality, the authors collected data from 175 respondents in Brazil, all of the respondents are entrepreneurs whose companies are at least one year old.

Results demonstrate that student-led activities are as important as institutional ones when training future entrepreneurs, while specific in-classroom activities feature the lowest impact among the institutional ones.

Sample size and characteristics could impact the generalization power, but, since the results fit within research criteria, researchers can benefit by reflecting over new research horizons, going beyond classroom studies and understanding the university as an ecosystem of learning interventions.

Results can be useful to university managers when designing institutional policies, fostering a diverse set of undergraduate experiences towards entrepreneurship training.

Although current literature has focused on classroom education, researchers have been pointing out the need of stepping out of the classroom, analyzing other spaces such as student-led movements, co-curricular programs and more.

Students' perception towards learning technologies in the disruptive times like coronavirus disease (2019) COVID-19 is what the educational institutes are striving to know so that the educational institutes could provide the best learning experiences to students. The present study attempts to identify the technology-enhanced learning (TEL) factors (i.e. informational quality, compatibility, resource availability, self-efficacy, subjective norms, subject interest and informational quality) with the mediation effect of perceived benefits on student satisfaction to TEL amongst non-technical students of different college/universities at Chhattisgarh state.

Purposive sampling technique with “criterion variable” was applied to collect responses from 600 participants. Students, who are enrolled in non-technical courses at different colleges/universities, were participated in the present study. The data collection process was completed during April–November 2019.

The results revealed that perceived benefits to TEL were significantly and positively mediated between all the TEL factors (i.e. information quality, compatibility, resource availability, self-efficacy, subjective norms, subject interest and institutional branding) and student satisfaction to TEL.

The present study itself is a novel study by taking TEL factors such as informational quality, compatibility, resource availability, self-efficacy, subjective norms, subject interest and institutional branding by considering perceived benefits as mediator to examine the influence on student satisfaction to TEL.

The purpose of this paper is to report on empirical work conducted to open up algorithmic interpretability and transparency. In recent years, significant concerns have arisen regarding the increasing pervasiveness of algorithms and the impact of automated decision-making in our lives. Particularly problematic is the lack of transparency surrounding the development of these algorithmic systems and their use. It is often suggested that to make algorithms more fair, they should be made more transparent, but exactly how this can be achieved remains unclear.

An empirical study was conducted to begin unpacking issues around algorithmic interpretability and transparency. The study involved discussion-based experiments centred around a limited resource allocation scenario which required participants to select their most and least preferred algorithms in a particular context. In addition to collecting quantitative data about preferences, qualitative data captured participants’ expressed reasoning behind their selections.

Even when provided with the same information about the scenario, participants made different algorithm preference selections and rationalised their selections differently. The study results revealed diversity in participant responses but consistency in the emphasis they placed on normative concerns and the importance of context when accounting for their selections. The issues raised by participants as important to their selections resonate closely with values that have come to the fore in current debates over algorithm prevalence.

This work developed a novel empirical approach that demonstrates the value in pursuing algorithmic interpretability and transparency while also highlighting the complexities surrounding their accomplishment.

The aim of this study is to investigate the significance of entrepreneurial education on entrepreneurial intention between students of technical and nontechnical higher education institution after exposure to entrepreneurial education.

This study adopts the TPB model and tests the difference in intention between two different samples after they have been exposed to entrepreneurial education. Therefore, the data were analyzed using linear regression and students T-test. Data were collected from students studying at technical and nontechnical higher education institutions in Nigeria at the end of the semester to verify that they have been exposed to entrepreneurial education.

The findings reveal a weak significant relationship between entrepreneurial education and entrepreneurial intention among nontechnical students, and no significant relationship was found among technical students after entrepreneurial education exposure. Further findings reveal no significant relationship between entrepreneurial education and entrepreneurial intention when the samples are combined.

In response to the volatile economy and uncertain employment opportunities for graduates in Nigeria, the ministry of education and the management of higher education institutions (universities and polytechnics) have to integrate into the entrepreneurial education curriculum change of mindset, needed entrepreneurial skills, capabilities and entrepreneurial competence that is able to nurture the intention of students toward entrepreneurship opportunities identification and exploration in their immediate and extended markets.

This study provides a comprehensive empirical evidence of effectiveness of entrepreneurial education and intention between students with technical and nontechnical education background after entrepreneurial education exposure. This study is among the first that will put the survey timing into consideration. Therefore, fills important gap in the entrepreneurship literature.

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.

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.

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.

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.

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.

In the light of the growing emphasis on independent learning and non‐technical skills in education and employment, the study aims to examine the relevance of learning style to student self‐assessment skill.

A sample of first‐year undergraduate students was asked to provide self‐assessed marks for their coursework and to complete measures of learning style. Tutors' marks for student coursework were also gathered.

Results revealed a positive correlation between a deep approach to learning and self‐assessment skill, demonstrating the relevance of learning style to self‐assessment skill. A negative correlation between student‐estimated mark and a surface approach suggested that students are sensitive to the demand characteristics of assessments and are aware of how these correspond to their preferred learning style. Both strategic and deep approaches to learning correlated positively with tutor mark, as is commonly reported.

It is suggested that the study provides some insight into the composition of self‐assessment skill and implications for pedagogical practice are considered.

The Bedford Committee (1986) and the Accounting Education Change Commission (AECC, 1990) have strongly supported, along with practicing accountants, the use of innovative teaching techniques. Innovations involve active student participation and focus on development of critical thinking, communication, and technology skills. This paper extends prior research and describes how spreadsheet software is used to develop Jeopardy! boards to teach governmental accounting and enhance non-technical skills. Student survey results demonstrate support for use of a computer-based Jeopardy! game as a learning tool and a vehicle to self-assess learning. Written communication and teamwork skills are emphasized as students develop content in groups.

This is more than a survey and evaluation of views on liberal studies, the author goes deeper, into the difficulties of the teachers concerned — all teachers. He examines the major subjects usually regarded as coming under this heading, and ends with some provocative thoughts on three highly important and controversial questions: how can liberal studies be fitted in? What are the implications for technical teacher training? And who provides the necessary impetus?

The purpose of this paper is to identify the role of cognitive styles (CgStys) and self-efficacy (SEff) in the formation of social entrepreneurial intentions (SEIs) among the students of a premier multi-campus technical university in India using the theory of planned behaviour as the research framework.

A 54-item questionnaire was responded by 550 students. The data were collected by employing a systematic random sampling method. In the total sample of the respondents, 67 per cent (n=368) were male and 33 per cent (n=182) were female and the average age of the respondents was 20 years. Structural equation modelling has been used for data analysis.

The results of the study support that the relationship between antecedents (CgStys and SEff) and SEIs was mediated by the attitude towards becoming a social entrepreneur, subjective norms and perceived behavioural control. Findings of this research study also suggest that students with high level of SEff are more inclined towards social entrepreneurial activities.

The study was confined to the students from a technical university, and it may not give the generalized findings for students from the non-technical stream.

The finding of this research study will facilitate policy makers and educators for promoting social entrepreneurial activities at the university level. Based on the results and findings of the study, the educators may improve upon the support system to help and motivate students to opt social entrepreneurship as their career choice.

This is one of its kinds of research conducted in the Indian context. Findings of this research will be helpful in predicting how the intention process of Indian students is affected by their CgStys and SEff.