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Article
Publication date: 1 June 2005

Kim Watty

To provide a view of quality in accounting education from the perspective of a critical stakeholder group – academic accountants. The identification of this view adds to…

5251

Abstract

Purpose

To provide a view of quality in accounting education from the perspective of a critical stakeholder group – academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education.

Design/methodology/approach

Applying a framework for defining quality in higher education to an accounting context, a postal survey questionnaire was sent to academic accountants at 39 Australian universities to gather data about their views of quality in accounting education.

Findings

Academic accountants view quality, as currently defined and promoted in their immediate working environment, differently to their views about how quality should be defined and promoted. As a consequence, quality assurance and improvement systems may be currently designed to assure quality that is promoted in accounting education, rather than quality that ought to be promoted.

Research limitations/implications

Using a postal survey to gather data on the complex issue of “quality” might not always provide the richness of data that may be collected during face‐to‐face survey interviews.

Practical implications

The findings of this study provide valuable input into the discussion around the design of quality assurance and improvement systems in higher education generally, and for accounting education specifically.

Originality/value

In the absence of any previous empirical research that has sought to identify these perceptions, the findings fill the gap in the literature by clearly identifying the views of quality in accounting education from a key stakeholder group – academic accountants.

Details

Quality Assurance in Education, vol. 13 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 1 April 1993

James R. Crockett

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills…

Abstract

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher quality teaching, innovative pedagogy, and more practical research. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and faculty, outlines some of the changes that are being made and anticipated, and projects how these changes are likely to affect internal auditing. Shows that, in general, the changes should be beneficial to internal auditing but that there are some dangers inherent in the possible extent of change and some doubts as to the feasibility of early accomplishments of some of the called for reforms.

Details

Managerial Auditing Journal, vol. 8 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 January 1992

Kazuo Hiramatu

In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are…

Abstract

In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated to other departments every five to ten years. Those who are rotated to the accounting department do not necessarily arrive with sufficient accounting knowledge. In addition to receiving on‐the‐job training, corporate accountants generally attend training courses offered by outside Institutions and get new knowledge to be used in practice. Some corporations belong to specific study groups, which meet periodically. The latter groups provide opportunities for establishing informal human relations with government officials and accountants of other corporations. Training is offered to newcomers, candidates for promotion, salespersons and management staff in the fields of financial analysis, cost management and accounting in general. Sometimes, the training lasts for several days in a training facility of the corporation. It is thought useful not only for utilizing the knowledge required, but for furthering relationships within the organization, as well as for the evaluation of employees through their attitudes about participation. It reflects the policy of long‐range performance evaluation. Employees are evaluated not only by sales volume, but also by their loyalty to the corporation and their contribution to the team effort.

Details

Asian Review of Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1321-7348

Abstract

Details

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

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Article
Publication date: 31 August 2022

Tra My Nguyen, Duc Phan and Greeni Maheshwari

The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in…

Abstract

Purpose

The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based on data collected, authors draw recommendations to better facilitate internationalization of accounting education in Vietnam.

Design/methodology/approach

With a qualitative approach, the authors use content analysis (materials from 27 universities) and semi-structured interviews (28 participants) to explore the state of internationalization of accounting education as perceived by academics, employers, and students in Vietnam.

Findings

The authors identify the extent of and challenges in internationalization of accounting education in Vietnam, including language barrier, teaching approach, and budgetary constraints. Practical recommendations are drawn to help overcome challenges and facilitate progress.

Originality/value

The study integrates two fields of research: accounting and education, particularly through addressing in-depth perspectives of a broad range of stakeholders in addition to a detailed examination of archival contents. Practical recommendations are proposed for short term, medium term, and long term.

Details

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

Keywords

Book part
Publication date: 10 February 2020

Emin Zeytinog˘lu and Zafer Anadolu

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession…

Abstract

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic Accounting” in many countries and its day-by-day increasing importance. At the present time, it is seen that since the acceptance of the fact that this profession is a quite important need, the education of forensic accounting is provided in undergraduate and graduate programs in the USA and Europe as a separate field of study. By this way, the aim of our study is to determine the perceptions and awareness, of the members of the profession and the accounting department students who have the potential to make this profession in the future, about the importance of the forensic accounting education and practices. In our research, we conducted a survey study with the members of the profession and the students of accounting department on the topic of forensic accounting education. The results show that the demand and interest in the forensic accounting profession will increase in the future. At this point, accountants and students emphasize that it would be very important for educational institutions to support students about professional career opportunities for forensic accounting. The results also show that there are some important differences of opinion among students and accountants about the current scope of forensic accounting.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

Book part
Publication date: 8 July 2014

Theodore T. Y. Chen

This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting

Abstract

This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education change in the United States and the promotion and acknowledgment of the Accounting Education Change Commission (AECC) initiatives in that country, the chapter proceeds to examine the accounting education reforms in three selected English-speaking countries with developed accounting systems. I find that in these selected countries, the emphasis, like the United States, was also on the nurturing of generic skills as opposed to acquiring just technical knowledge. These countries were leaning toward implementation of changes based on the philosophy of the AECC initiatives, although some were initiated prior to the formation of AECC. Hence, for any accounting education change in developing countries, these initiatives are highly recommended as a basis for accounting curriculum development and pedagogical considerations.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

Keywords

Article
Publication date: 27 April 2022

Ibrahim El-Sayed Ebaid

Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and…

Abstract

Purpose

Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities.

Design/methodology/approach

A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered.

Findings

The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics.

Practical implications

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia.

Originality/value

This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.

Details

International Journal of Law and Management, vol. 64 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

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