Search results

Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions about learning CCAP in two accounting subjects trialled in an Australian university.

A survey of students who completed the course was conducted twice, before training and assessment using CCAP and after completing the CCAP-based learning activity and the associated assessment task.

The results show that students demonstrate strong positive attitudes towards learning CCAP, and using CCAP elicits active student engagement in the learning processes. The findings also show room for further enhancement of student engagement by integrating CCAP learning tasks with teamwork and developing CCAP-based learning and assessment tasks suitable for higher-order learning outcomes.

The survey respondents in this study are drawn from only one higher education institution in Australia and are predominantly an international cohort. This makes the conclusions of the study exploratory in nature and thus further studies are needed before generalising the conclusions.

By providing insights into student motivations to and perceptions about the use of CCAP in accounting curricula, the study sheds light on the potential of CCAP to enhance learning and aspects of consolidating the role of CCAP as a learning tool.

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history.

The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation.

The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

Work-life balance (WLB) is an issue of focus for organisations and individuals because individuals benefit from having better health and wellbeing when they have WLB and this, in turn, impacts on organisational productivity and performance. The purpose of this paper is to explore relevant WLB factors contributing to employee health and wellbeing, and to understand the interactive effects of individual WLB strategies and organisational WLB policies/programmes on improving employee health and wellbeing.

Using the data collected from 700 employees located in Queensland, Australia, multiple regression analysis was conducted to examine the variables related to individual WLB strategies and organisational WLB programmes. Several multiple regression models were used to evaluate interrelated relationships among these variables and their combined effects on employee health and wellbeing.

The authors found that employees exercising their own WLB strategies showed better health conditions and wellbeing that those who do not; they were also more capable of achieving WLB. Both availability and usage of organisational WLB programmes were found to help employees reduce their stress levels, but interestingly to have no direct association with WLB and employee health. Several control variables such as age, working hours, education level and household incomes were found to have moderate effects on employee health and wellbeing.

Employee health and wellbeing are determined by multiple factors. In distinguishing from prior research in this field, this study discovers an important interface between individual WLB strategies and organisational provision of WLB policies/programmes supplemented by several exogenous factors in addressing overall employee health and wellbeing. The results have implications for organisational delivery of WLB policies and other human resource management practices to support employees.

The purpose of this paper is to investigate small business owner/manager’s exposure to unethical behavior, and to examine the influence of unethical exposure on organizational intention to implement ethical policies and practices.

Using a sample of 209 Australian small accounting firms with a path analysis, this paper adopts a modified ethical decision-making model to test the relationship between exposure and personal attitudes toward unethical behavior, and the relationship between exposure and intentions to implement ethical policies and practices at firm level.

The results show that increased exposure to unethical behavior triggered stronger personal attitudes with small accounting firm owners/managers tending toward accepting unethical behavior. In contrast, at the firm level, more exposure to unethical behavior creates cautious overtones and motivates owners/managers to take action and implement more ethical policies, with the underlying aim of addressing serious ethical issues.

The study tests the ethical decision-making model but focuses only on three constructs (i.e. exposure, attitude and response). The aim is to examine whether extensive exposure to unethical behavior would change personal attitudes toward accepting such behavior, and whether unethical exposure would trigger firm owner/managers to take action and address the ethical dilemma by establishing some ethical guidelines. Other important variables (such as subjective norm, personal locus of control) embedded in the ethical decision-making model should be included in future research.

The study draws attention to ethical dilemmas encountered by many small accounting professionals and their organizations. It addresses the importance of upholding the ethical standard and avoiding the extensive exposure to unethical behavior. It also emphasizes the needs for small businesses to establish some ethical policies and practices.

The paper is purposely set out to reduce the gap in studying how small accounting firms make decisions in implementing their ethical policies and practices to address the rampant ethical dilemma faced by their employees as a result of many corporate scandals and financial crises of the past decade. The results are particularly valuable for small accounting firm owners/managers. The findings also have educational and policy implications.