Search results

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The latter are compared with students’ self-acknowledged grades. Testing is done by considering a sample of accounting students enrolled for the Controlling course in Romania.

The employed research methodology relies on two instruments: a questionnaire and the examination process. Cluster analysis is used in analyzing students’ grades. Determinants of students’ academic performance are discussed by using factor analysis.

Comparing students’ self-acknowledged grades with those assessed by the educator, we document the necessity of further work in enhancing students’ ability to better assess their academic performance. Questions belonging to the application and analysis levels seem to be preferred by students.

We raise a series of theoretical questions in the area of examination performance. The obtained results in relation to the assessment of accounting students’ academic performance and its determinants offer useful insights for accounting educators.

Our chapter tests the use of Bloom’s taxonomy in the context of an emerging country’s educational system that lacked consistency and faced significant challenges throughout history. We also consider two measures for students’ academic performance as perceptions upon what should be the same result of the teaching–learning process. The chapter addresses the evolutions and particularities of the Romanian academic environment in the area of economics, developing a brief analysis meant to position the testing of the proposed research design.

The purpose of this paper is to document key elements of union strategy at Sydney (Lidcombe) branch of Australia's Construction Forestry Mining and Energy Union (CFMEU) in an attempt to document and critique its branch level strategy in the year immediately after the removal of the Howard‐Costello Government.

A case study approach is used in analysing data obtained from internal CFMEU documents and correspondence; interviews with the New South Wales State Secretary of the CFMEU Andrew Ferguson, union organisers, one former organiser who worked for a number of years at Western Sydney but is now with a white‐collar union in the education sector, and construction workers; CFMEU official publications; news media stories and a series of building site visits. The authors use a theory framework of Roman Catholic social teaching to frame the discussions and analyze the case study findings.

In focus groups with construction workers, the authors find one challenging external constraint for the CFMEU: reaching out to and meeting effectively the needs of younger workers especially those from families hostile to unionism. However, younger workers seem to hold a mix of individualistic and collectivist philosophies. The final case shows the CFMEU organiser Tulloch to be adaptable and flexible in the heat of industrial disputation. Finally, the fact that building workers brought the asbestos issue to CFMEU's attention in the final case study shows union willingness to pursue issues not initiated by the union.

The paper documents the fact that the CFMEU has the ability and potential to rebuild its influence on building sites in Sydney and win further favourable outcomes for exploited and vulnerable workers within its sphere of influence. Through the theoretical framework, the authors point that as it does so it will assist in bringing to fruition the Roman Catholic social teaching that presents strong trade unions as a valid form of collective voice for workers and a way for collective and individual labour to retain in practice the dignity that God has already clothed them with.

The purpose of the study is to present evidence on the International Financial Reporting Standards (IFRS) adoption and earnings quality relationship on an emerging country context focusing on firm characteristics.

To measure loss avoidance, the earnings distribution approach is followed. Data includes all the nonfinancial firms listed on the Borsa İstanbul (BIST) for the period covering 1998–2010. The sample is divided into subsegments according to size and leverage, considering the potential impact of different financial reporting incentives. Furthermore, mandatory and voluntary adopters are examined separately.

The results indicate lower loss aversion in the post-IFRS period. Furthermore, we found that incentives dominate accounting standards in determining financial reporting quality. The decrease in loss aversion after IFRS adoption is more significant for large firms compared to small firms, low leverage firms compared to high leverage firms, and for mandatory IFRS adopter firms compared to voluntary IFRS adopters.

Research provides inconsistent evidence on the relationship between IFRS adoption and earnings quality. Turkey represents an interesting environment to test the impact of IFRS adoption, as the Turkish accounting system has followed a historical path from a Continental European accounting system to an Anglo-Saxon accounting system. The current Turkish accounting system exhibits features of both these systems. Additionally, IFRS adoption was optional in 2003 and mandatory in 2005 in line with EU regulations, and the changes in the reporting environment are supported by the regulatory developments and institutional changes in Turkey.