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Book part
Publication date: 29 May 2020

Femi Oladele and Timothy G. Oyewole

Abstract

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

Article
Publication date: 29 June 2012

L.P. Steenkamp, R.S. Baard and B.L. Frick

Student success and attrition, especially in the first year, has received increasing attention both in South Africa and internationally. The purpose of this article is to explore…

Abstract

Purpose

Student success and attrition, especially in the first year, has received increasing attention both in South Africa and internationally. The purpose of this article is to explore peer tutoring as a possible approach to facilitate first‐year student success in Financial Accounting.

Design/methodology/approach

The perspectives of tutors and students attending tutor sessions (tutees) were investigated by means of questionnaires, which were complemented by an analysis of the tutees' performance in the subject compared with their participation in the tutor programme. Two cohorts of students (2008/2009) were included in the study.

Findings

The results suggest that the tutees experienced the tutor programme positively and were in favour of similar initiatives in their second year of study. The tutors thought the programme had beneficial consequences for tutees. Regular attendance of tutor sessions seemed to benefit at least some students, even though it is difficult to determine causality. English‐speaking students benefited from attending the tutor sessions.

Research limitations/implications

The results are not generalisable beyond the scope of the particular institution, but provide guidance for other institutions considering a similar intervention.

Originality/value

The implementation of a tutor programme entails investments in terms of both money and time. This paper considers the benefits derived from these investments, specifically in an Accounting and South African context.

Details

Meditari Accountancy Research, vol. 20 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 April 2015

Lyn Murphy and William Maguire

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the…

Abstract

Purpose

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

Design/methodology/approach

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Findings

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Research limitations/implications

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

Practical implications

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

Originality/value

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 July 2020

Cindy Olivier and Catherine Burton

The transition from school to higher education is a complex process. Peer mentoring is often used by institutions to facilitate this process. The purpose of this research, which…

Abstract

Purpose

The transition from school to higher education is a complex process. Peer mentoring is often used by institutions to facilitate this process. The purpose of this research, which was conducted at a South African university, was to determine whether a peer mentoring programme, which involved a large number of students and a limited number of mentors, could successfully assist students to adapt to the academic and psychosocial demands of university life.

Design/methodology/approach

A sequential explanatory mixed method design was implemented. In the first phase, a questionnaire was used to collect data to establish participants' experience of the programme. The findings from the questionnaire were used to inform the qualitative phase, in which the participants' perceptions of the benefits of the mentor programme were further explored by means of group interviews. The qualitative data were analysed using inductive qualitative content analysis.

Findings

The results indicate that a structured peer mentoring programme, in which a mentor works with up to 70 mentees in a group setting, can be a useful tool to assist with students' transition to university. The research found that the peer mentoring programme contributed to the students' academic, social and personal integration into the higher education environment.

Research limitations/implications

The perspectives of mentors and faculty were not included. No comparative study with students who did not participate in the programme was conducted.

Practical implications

This research illustrates that it is possible to mentor large groups of disadvantaged and vulnerable students notwithstanding limited resources.

Originality/value

In contrast to the existing literature on peer mentoring in higher education, which focuses on one-on-one or small-group mentoring, this research suggests that peer mentoring of larger groups can also play an important role in assisting students to transition to higher education. The description of the programme and the benefits students derived from it offer other institutions with limited resources some ideas about how a peer mentoring programme can be implemented.

Details

International Journal of Mentoring and Coaching in Education, vol. 9 no. 4
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 8 August 2016

Herman Albertus Viviers, Jacobus Paulus Fouché and Gerda Marié Reitsma

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three groups of…

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Abstract

Purpose

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three groups of role-players (student participants, student committee members and employer companies). The game was designed to provide students with the opportunity to develop soft skills and to determine whether students applied the pervasive skills required by the South African Institute of Chartered Accountants.

Design/methodology/approach

Action research was conducted according to a parallel convergent mixed-method research design. Both qualitative and quantitative data were gathered using questionnaires and focus group interviews to determine the usefulness of the educational game.

Findings

All three groups perceived the educational game to be effective in requiring students to apply the full spectrum of soft/pervasive skills. Although all the pervasive skills were perceived to be present in the game, teamwork, communication (listening and verbal) and time management skills were perceived to be most prominent, while written communication, professionalism and ethical awareness were found to be less prominent. Overall, this game can be recommended as an effective and innovative teaching method that can positively contribute to the pervasive skills development of accounting students.

Originality/value

The need to deliver well-rounded accounting graduates demonstrating core technical and soft skills (or pervasive skills and competencies) calls for new and innovative teaching methods. Accounting educators and programmes are continuously challenged regarding which methods to apply to meet these outcomes and substantiate their usefulness.

Article
Publication date: 30 August 2022

Nader Elsayed

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and…

Abstract

Purpose

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.

Design/methodology/approach

Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.

Findings

Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.

Practical implications

This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.

Originality/value

The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 5
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 7 September 2012

Warren Maroun and Tasneem Joosub

The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls.

791

Abstract

Purpose

The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls.

Design/methodology/approach

A ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design, testing, and application.

Findings

A movie dealing with practical internal control issues may be a valuable part of audit instruction techniques.

Research limitations/implications

The research is exploratory and non‐longitudinal. No effort is made to quantify changes in assessment or post academic work performance.

Practical implications

Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard.

Originality/value

Noting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls “come alive” by introducing practical considerations into the audit classroom.

Details

Accounting Research Journal, vol. 25 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 19 November 2015

Jessica M. Santoro, Aurora J. Dixon, Chu-Hsiang Chang and Steve W. J. Kozlowski

Team cohesion and other team processes are inherently dynamic mechanisms that contribute to team effectiveness. Unfortunately, extant research has typically treated team cohesion…

Abstract

Team cohesion and other team processes are inherently dynamic mechanisms that contribute to team effectiveness. Unfortunately, extant research has typically treated team cohesion and other processes as static, and failed to capture how these processes change over time and the implications of these changes. In this chapter, we discuss the characteristics of team process dynamics and highlight the importance of temporal considerations when measuring team cohesion. We introduce innovative research methods that can be applied to assess and monitor team cohesion and other process dynamics. Finally, we discuss future directions for the research and practical applications of these new methods to enhance our understanding of the dynamics of team cohesion and other processes.

Details

Team Cohesion: Advances in Psychological Theory, Methods and Practice
Type: Book
ISBN: 978-1-78560-283-2

Keywords

Book part
Publication date: 20 September 2018

Arwen H. DeCostanza, Katherine R. Gamble, Armando X. Estrada and Kara L. Orvis

Unobtrusive measurement methodologies are critical to implementing intelligent tutoring systems (ITS) for teams. Such methodologies allow for continuous measurement of team states…

Abstract

Unobtrusive measurement methodologies are critical to implementing intelligent tutoring systems (ITS) for teams. Such methodologies allow for continuous measurement of team states and processes while avoiding disruption of mission or training performance, and do not rely on post hoc feedback (including for the aggregation of data into measures or to develop insights from these real-time metrics). This chapter summarizes advances in unobtrusive measurement developed within Army research programs to illustrate the variety and potential that unobtrusive measurement approaches can provide for building ITS for teams. Challenges regarding the real-time aggregation of data and applications to current and future ITS for teams are also discussed.

Article
Publication date: 8 February 2023

Sonia Quarchioni and Maria Serena Chiucchi

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the…

Abstract

Purpose

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

Design/methodology/approach

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

Findings

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

Originality/value

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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