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Book part
Publication date: 16 August 2010

Karen C. Miller, Morris H. Stocks and Thomas Y. Proctor

Prior research that attempts to empirically correlate research activity and effective teaching generates conflicting results. These contradictory findings contribute to…

Abstract

Prior research that attempts to empirically correlate research activity and effective teaching generates conflicting results. These contradictory findings contribute to the scrutiny that currently threatens to undermine accounting education and to impact funds currently directed toward the support of accounting research. The purpose of this study is to measure the impact of relevant research on studentsperceptions of effective teaching. This two-phase study incorporates both a between-subjects decision-making experiment and a ranking instrument to measure the importance of various faculty attributes of teaching effectiveness. The two factors of interest in this study are whether a hypothetical accounting professor (1) conducts and publishes relevant research and (2) incorporates relevant research into classroom lectures. The results of the first phase of the study experimentally demonstrate that students enrolled in accounting classes perceive the professor who does both (conducts and publishes relevant research and incorporates research into classroom lectures) to be significantly more effective than others. Specifically, the study identifies a statistically significant two-way interaction between the two factors of interest. This suggests that students perceive the professor's research to be a component of teaching effectiveness if, and only if, that research is incorporated into the classroom experience of the student. The second phase of the study finds that students generally rank both of the faculty research attributes lower in importance than other previously identified factors used to describe the professor.

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Advances in Accounting Education
Type: Book
ISBN: 978-0-85724-292-1

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Book part
Publication date: 10 June 2009

Wilda F. Meixner, Dennis Bline, Dana R. Lowe and Hossein Nouri

Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension…

Abstract

Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension toward those skills. Historically, accounting has been perceived as requiring more math skills and fewer communication skills than other business majors so accounting has typically attracted students with low math apprehension and high communication (written and oral) apprehension. The current study investigates whether business students' perceptions across business majors regarding the level of mathematics, writing, and oral communication skills required for accounting reflect the recent changes in pedagogy and curriculum content for the accounting major.

The results indicate that the perception of skills required to be an accounting major by students in other business majors (more math and less communication) is different from the perception of accounting majors. On the other hand, accounting majors' perceptions of the skills needed to be in an alternative business major is generally similar to students in the respective major. These observations may lead to the interpretation that accounting majors have gotten the word that professional expectations of accountants involve substantial communication skill while that message has apparently not been shared with students who elect to major in other business fields.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

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Article
Publication date: 18 March 2021

Qiuju Yin, Chenxi Guo, Chao Dong and Tianmei Wang

The paper aims to explore the effect of problem-based learning (PBL) embedding degree and education level on individual perception, as well as the moderating effect of nationality.

Abstract

Purpose

The paper aims to explore the effect of problem-based learning (PBL) embedding degree and education level on individual perception, as well as the moderating effect of nationality.

Design/methodology/approach

The paper first conceptualizes PBL embedding degree which means the extent of applying PBL. It takes an empirical study on an international MBA class in one of the first-class universities in China. An investigation is taken with the designed “PBL-based Cognitive Perception Scale” and an Ordered Probit Model is constructed.

Findings

The findings of this study are as follows: PBL embedding degree has a significant effect on the cognitive perception of student, which varies in different dimensions; the educational level of international student positively affects the cognitive perception toward PBL; and nationality may moderate the relationship between the PBL embedding degree and individual perception.

Originality/value

The paper replenishes the investigation and application of Bloom’s Taxonomy of Learning. By conceptualizing PBL embedding degree, the paper extends the research perspectives of PBL and proposes a subjective method on the evaluation of PBL. The paper also may provide a guidance for PBL curriculum design with sustainable development of education.

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International Journal of Crowd Science, vol. 5 no. 1
Type: Research Article
ISSN: 2398-7294

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Article
Publication date: 1 February 2002

Beverley Jackling

This study investigates perceptions of the work of accountants held by first‐year accounting students as part of a national survey of accounting students. First‐year…

Abstract

This study investigates perceptions of the work of accountants held by first‐year accounting students as part of a national survey of accounting students. First‐year commerce students from five tertiary institutions were surveyed about their perceptions of the accounting profession as well as their intention to complete a major study of accounting at tertiary level. Influences on the formation of their perceptions formed an important part of the study. The results reported in this paper serve to illustrate that the majority of students surveyed had negative perceptions of accounting. The source of influences on perceptions indicated that perceptions were mainly derived from tertiary education experiences. As perceptions influence choice of major and career choice, the findings have important implications for accounting educators and professional accounting bodies.

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Asian Review of Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 12 December 2018

Sambo Zulu and Franco Muleya

The importance of ethical considerations in the construction industry is acknowledged. This is particularly the case that the industry plays a significant part in a…

Abstract

Purpose

The importance of ethical considerations in the construction industry is acknowledged. This is particularly the case that the industry plays a significant part in a nation’s development. The Zambian construction industry has seen an increase in activity due, in part, to massive infrastructure development programmes adopted by successive governments, increase in foreign direct investment and housing development. The Zambian construction industry, like any other, is not immune to unethical behaviour. This study aims to investigate studentsperception of the prevalence of unethical practices in the Zambian construction industry. A review of literature demonstrated that a number of contextual factors including location can influence the perception of unethical practices. A focus on Zambia was therefore considered necessary.

Design/methodology/approach

In total, 121 students took part in a questionnaire survey to examine their perception of the extent to which unethical practices were prevalent in the Zambian construction industry.

Findings

The findings suggest that students perceived bribery/corruption and political/societal influences as the two most common unethical practices, while the least prevalent unethical practices were perceived to be alcohol/drug abuse and workplace violence. The findings are largely consistent with previous studies investigating the ethical perception of professionals in the Zambian construction industry. In addition, the findings suggests that when the year and programme of study are taken into consideration, the differences in perception of unethical practices are evident for these demographic groups.

Originality/value

This study provided an added dimension to the understanding of ethical issues in the Zambian construction industry as it was the first of its kind involving studentsperceptions. This paper therefore contributes to the list of countries where similar studies have been undertaken.

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Journal of Engineering, Design and Technology, vol. 17 no. 2
Type: Research Article
ISSN: 1726-0531

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Article
Publication date: 1 April 2009

P.L. Wessels and L.P. Steenkamp

Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these…

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3803

Abstract

Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these stereotypes clash with the skills required of modern professional accountants to be problem solvers who regularly interact with people, the question is whether students wishing to become accountants still have these stereotyped perceptions. The purpose of this article is to investigate the preconceived notions of students in South Africa about accountants and whether these perceptions differ because of gender, home language or ethnical differences. A comparison is also made of the perceptions of school‐leavers and final‐year students to determine whether these perceptions change during students’ formal period of study at universities. This research, which is currently highly relevant, given the shortage of students pursuing careers as accountants, could contribute to the debate surrounding the concerns of the future of the accounting profession and the implications for contemporary accounting education. It was found that students perceive accountants as structured, precise and solitary individuals. However, students considered it to be an interesting profession. Significant differences were found between the perceptions of different ethnic groups. No significant differences were found between the perceptions of male and female students, or between Afrikaans‐ and English‐speaking students.

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Meditari Accountancy Research, vol. 17 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 22 March 2019

Sarwar Mehmood Azhar, Rubeena Tashfeen, Jaweria Khalid and Tashfeen Mahmood Azhar

The Corruption Perception Index (CPI) for 2016 shows Pakistan as among the more corrupt nations in the world with a ranking of 117 among 176 countries surveyed. This…

Abstract

Purpose

The Corruption Perception Index (CPI) for 2016 shows Pakistan as among the more corrupt nations in the world with a ranking of 117 among 176 countries surveyed. This situation raises concerns about members of the society and especially about the business communities. This paper aims to examine whether the tendency to corruption is also prevalent amongst business students, the future leaders and executives of business organizations.

Design/methodology/approach

The study uses survey questionnaires in the manner of Parsa and Lankford (1999) to examine the ethical levels of business students. It uses Levene’s (1960) tests for equality of variances and the t-test for equality of means to examine whether there are difference in the ethical perceptions between: bachelors (BBA) and graduate (MBA) students; business students who have taken the ethics course and those who have not; and female and male students. The authors also examine the overall ethical perceptions of business students.

Findings

The results show that students seem to make a clear distinction in respect of what they consider as acceptable and unacceptable ethical behavior. They would not indulge in behavior that directly falls within the category of stealing, misusing of company’s resources and undertaking actions that are wrong or dishonest, which may stem from their religious indoctrination. However, they would consider as acceptable behavior the overlooking of safety violations, not telling on peers; and fudging of the truth to get the job done. The latter attitude appears to be in line with business objectives of achieving targets irrespective of the means employed and that inform business education. We do not find any differences between the behavior of women and men which may be the outcome of the same religious indoctrination and educational perceptions. While there is a difference in the ethical perceptions between students who have taken the ethics course and those who have not, the course is not able to counter the lack of ethics among business students. There is a need for some stronger measures to inculcate a set of ethical values within students. However, we did find that some of the unethical behavior is diluted at the MBA level in comparison to BBA students.

Originality/value

This study provides new insights into the ethical perceptions of students in an Islamic emerging country. There is a conflict between ethics conveyed through Islamic precepts, and the ethics of business education with a focus on profits/revenues, costs, performance and competition that endorses a Machiavellian attitude of achieving goals at any cost and the love of money (Tang and Chen, 2008). It is the first study to suggest a differentiation in the ethical behavior of business students that exhibit both ethical and unethical behavior. There appears to be a clear segregation between what students deem as acceptable and unacceptable ethical behavior that may result from their personal/religious beliefs, and their business attitudes that strongly informs their ethical behavior. It provides a basis for developing more customized and effective ethics courses in Pakistan and suggests more importantly that ethics needs to be integrated into business concepts imparted in business programs at universities.

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Journal of International Education in Business, vol. 12 no. 1
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 27 April 2010

Josep Gallifa and Pere Batallé

This paper aims to present an in‐depth case study with student perceptions of service quality, discussing the relevance of these perceptions for the important issue of…

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3862

Abstract

Purpose

This paper aims to present an in‐depth case study with student perceptions of service quality, discussing the relevance of these perceptions for the important issue of quality improvement in higher education.

Design/methodology/approach

The paper presents institutional research carried out in a multi‐campus system in Spain made up of institutions coming from different quality cultures. The research adopts the model of the deficiencies in service quality approach, adapting it to the construction of a questionnaire, which was answered by final year students in all the university campuses.

Findings

Comparative results between campuses and evolution in time of some meaningful variables are presented to illustrate the method's potentialities. A characterization of the main traits of the students' perceptions of service quality obtained from the data resulted in a profile of the single campuses and for the whole system. This profile is interesting in terms of ascertaining meaningful dimensions of the university brand.

Practical implications

Examples of practical implications for the campuses where the process was implemented are presented to illustrate the importance of some findings for quality improvement policies. This approach can be easily applied in other institutions.

Originality/value

Discussion of some meaningful findings illustrates the value of this methodology for other higher educational systems interested in service quality and continuous quality improvement. The study provides a questionnaire, an implicit methodology and rationale.

Details

Quality Assurance in Education, vol. 18 no. 2
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 1 October 2009

Elvia Shauki, Ratnam Alagiah, Brenton Fiedler and Krystyna Sawon

This study aims to determine whether different perceptions based on a learner’s characteristics of age, gender, ethnicity, and duration of stay in Australia provide an…

Abstract

This study aims to determine whether different perceptions based on a learner’s characteristics of age, gender, ethnicity, and duration of stay in Australia provide an explanation of teaching performance evaluations. Perceptions determine interpersonal behaviour (including communication and motivation)and the way a learner believes that they are going to be assessed by the teacher. Thereby, this will impact on a student’s formal evaluation of teaching performance through a student survey of teaching (SST). This study considers the existence of ethnic and gender bias in postgraduate students undertaking accounting‐related courses. The study applies a combination of quantitative online and offline surveys which include SST data and additional questions identifying demographic data to demonstrate that a learner’s evaluation of teaching performance is influenced by the learner’s perceptions. Whilst there were no significant findings related to gender, we identified that students from certain ethnic backgrounds and citizenship, had different perceptions of a teacher’s performance. In addition we identified age and duration of stay in Australia as two demographic elements which were also statistically significant.

Details

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

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Article
Publication date: 17 July 2009

Eleni Germanou, Trevor Hassall and Yanni Tournas

This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English…

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2826

Abstract

Purpose

This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career.

Design/methodology/approach

A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed.

Findings

The results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students' perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession's attributes and outcomes.

Originality/value

This is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity.

Details

Asian Review of Accounting, vol. 17 no. 2
Type: Research Article
ISSN: 1321-7348

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