scholarly journals Games in the classroom? Analysis of their effects on financial accounting marks in higher education

2022 ◽  
Vol 20 (1) ◽  
pp. 100584
Author(s):  
Esther Ortiz-Martínez ◽  
Jose-Manuel Santos-Jaén ◽  
Mercedes Palacios-Manzano
Keyword(s):  
Higher Education ◽  
Financial Accounting ◽  
Classroom Analysis

Assessing universities’ social sustainability: accounting for stakeholder value

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Silvia Ayuso ◽  
Xavier Carbonell ◽  
Laia Serradell
Keyword(s):  
Higher Education ◽  
Sustainability Assessment ◽  
Economic Value ◽  
Social Sustainability ◽  
Social Value ◽  
Financial Accounting ◽  
Content Type ◽  
Social Challenges ◽  
The Social ◽  
Sustainability Principles

Purpose The purpose of this paper is to assess higher education institutions’ (HEIs) social sustainability by applying Integrated Social Value (ISV) analysis to eight universities belonging to the Catalan Association of Public Universities in Spain. Design/methodology/approach ISV analysis is a social accounting methodology that considers both the economic value and the social value created for all the organisation’s stakeholders through a participatory and systematic process. Findings The authors have shown that ISV analysis can be effective to assess the impacts on social sustainability of HEIs. The monetised results facilitate understanding about the valued impacts and allow integration with the universities’ financial data. Research limitations/implications The research advances the under-researched topic of social sustainability assessment in higher education. Practical implications Quantifying universities’ social impacts in monetary terms may help to transform conventional financial accounting and improve HEIs’ internal strategy and management according to sustainability principles. Social implications The process of measuring the social value created by universities provides a way to meet the rising demands for greater accountability and transparency and facilitates engagement with stakeholders on how these institutions are contributing to sustainable development. Originality/value ISV analysis represents an innovative approach to assess how HEIs create benefits for its internal and external stakeholders and contribute to solutions to social challenges.

Theory and practice of analysis of financial statements of organizations

2021 ◽  
Author(s):  
Natal'ya Parushina ◽  
Oksana Gubina ◽  
Vitaliy Gubin ◽  
Inna Butenko ◽  
Natal'ya Suchkova ◽  
...  
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
Financial Services ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Federal State ◽  
Educational Standards ◽  
Universities And Colleges ◽  
Regulatory Documents

The textbook discusses the theoretical and practical aspects of the analysis of financial statements of organizations in various fields of activity. The theory and practice of the analysis of reporting forms are based on the use of modern regulatory documents in the field of accounting and tax accounting, auditing, statistics. The textbook reflects the features of the analysis of financial, accounting, tax, statistical reporting of organizations based on the use of a system of analytical indicators and the interconnection of reporting forms. Examples of execution of analytical documents of the economist-analyst are given, which allow to visualize the process of conducting and summarizing the results of the analysis of reporting indicators in organizations of various types of activity. Meets the requirements of the federal state educational standards of higher education of the latest generation and includes a course of lectures, discussion questions, tests, practical situations and tasks. For undergraduate and graduate students, graduate students, teachers of economic universities and colleges, auditors, accountants, economists, employees of tax, statistical and financial services.

scholarly journals Students' perception on bilingual dictionary of financial accounting terminology

2020 ◽  
Vol 4 (2) ◽  
pp. 202-209
Author(s):  
Luh Nyoman Chandra Handayani ◽  
◽  
I Wayan Dana Ardika ◽  
Ida Bagus Artha Adnyana ◽  
I Made Rai Jaya Widanta ◽  
...  
Keyword(s):  
Higher Education ◽  
Education Institution ◽  
Learning Processes ◽  
Financial Accounting ◽  
Higher Education Institution ◽  
Reading And Writing ◽  
Bilingual Dictionary ◽  
Almost All ◽  
State Higher Education

Even though a dictionary is said to be more important to be used while students are reading and writing than speaking, but its existence among learners is undebatable. This need becomes much greater when learners are faced with specific terms in certain sciences, such as the science of Financial Accounting. This study aims to determine the students’ perceptions of the existence of the Bilingual Dictionary of Financial Accounting Terminology, entitled: Kamus Istilah Dwibahasa Akuntansi Keuangan. A questionnaire consisting of 17 questions was distributed to 28 students of a bilingual class in the Accounting Department of a state higher education institution in Bali. The questionnaire was distributed in the form of Google Form, while the dictionary that had been planned given in printed version, finally given in the form of a simple e-Dictionary, due to the Covid-19 pandemic. The results of the questionnaire obtained were then analyzed to determine students’ perceptions of this bilingual dictionary. It is found that students were very happy with the existence of this dictionary. This can be seen from the positive responses given to almost all statements raised, which involved 3 aspects, namely: dictionary design, dictionary content, and mechanical aspects, i.e.: matters related to writing, structure, and spelling. Furthermore, the result also shows that the dictionary is able to give bits of help in the students’ learning processes and to motivate students to be more creative in using vocabulary, especially the financial accounting terminology.

scholarly journals Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication

2021 ◽  
Vol 11 (2) ◽  
pp. 143
Author(s):  
Imam Wahyudi
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Accounting Information ◽  
Phenomenological Approach ◽  
Financial Accounting ◽  
Accounting Students ◽  
Professional Organizations ◽  
Educational Institutions ◽  
Managerial Responsibility

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.

scholarly journals DESIGN FINANCIAL ACCOUNTING USING BLOCKCHAIN APPROACH IN EDUCATION

2021 ◽  
Vol 21 (2) ◽  
pp. 161
Author(s):  
Widhy Setyowati ◽  
Untung Rahardja ◽  
Qurotul Aini ◽  
Nuke Puji Lestari Santoso ◽  
Wahyu Yustika Prihastiwi
Keyword(s):  
Higher Education ◽  
New Technology ◽  
Higher Education Finance ◽  
Financial Accounting ◽  
Limited Information ◽  
Accounting Data ◽  
Blockchain Technology ◽  
Framework Design

<p><em>Indonesia is entering the 4.0 revolution, which brings many changes in all fields, including technology. The most extensive new technology is decentralized with transparent, convenient, permanent, and irreplaceable characteristics, commonly known as Blockchain. Blockchain has been applied in all fields, especially in the field of technology. But Blockchain technology is currently still in the pilot stage which has some issues and needs to be resolved. These include regulatory difficulties, limited information processing capacity, and data confidentiality. This article describes the ability to implement Blockchain technology in educational, financial accounting. Therefore, this study proposes a framework design for higher education finance to improve the security of the ledger. In the long term, this platform can efficiently reduce disclosure and earnings management errors, improve the quality of educational accounting data, and reduce data asymmetry. The analysis method by calculating the SUS score against the accounting Blockchain system shows 85, so this framework is included in the Net Promoter category. The final result of this research can optimize financial finance in higher education by using Blockchain.</em></p>

Accounting and financial accounting in agriculture

2021 ◽  
Author(s):  
Anvarbeg Saygidmagomedov
Keyword(s):  
Higher Education ◽  
Financial Accounting ◽  
Federal State ◽  
Advanced Training ◽  
Educational Standards ◽  
Business Transactions ◽  
Training Courses ◽  
State Educational

The textbook is devoted to accounting financial accounting in agriculture. For each chapter, tests and tasks are given to determine the correspondence of invoices for business transactions and, conversely, the content of business transactions for a given correspondence of invoices. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students and teachers of economic specialties and students of advanced training courses.

scholarly journals Solving the mystery about the factors conditioning higher education students' assessment: Finland versus Spain

2020 ◽  
Vol 62 (6) ◽  
pp. 617-630
Author(s):  
María-del-Mar Camacho-Miñano ◽  
Cristina del Campo ◽  
Elena Urquía-Grande ◽  
David Pascual-Ezama ◽  
Murat Akpinar ◽  
...  
Keyword(s):  
Higher Education ◽  
Learning Outcomes ◽  
Financial Accounting ◽  
Assessment Criteria ◽  
Education Students ◽  
Multivariate Statistical ◽  
Teaching Resources ◽  
Content Type ◽  
Training Courses ◽  
Creativity And Innovation

PurposeThe purpose of this paper is twofold: first, to compare the assessment in two subjects of the Business Administration Degree between Finland and Spain and, second, to test whether there are factors such as gender, age, subject, students’ motivation, or preferences that may have an impact on the assessment.Design/methodology/approachA survey was designed for students enrolled in Statistics and Financial Accounting subjects in the two universities, and multivariate statistical analysis were run.FindingsFirst, coursework marks are higher than the final examination marks. In both universities and subjects, learning is enhanced by student involvement in coursework activities that are directly related to the learning outcomes. Second, there are differences in assessment by culture, gender, and type of subject. Finnish students are more used to work in teams and apply varied teaching resources than Spanish students.Research limitations/implicationsThe sample size and the analyses are from two subjects in two universities. More similar studies are needed to generalize the findings.Practical implicationsThere are several implications for Higher Education. First, university policymakers should design training courses on the good implementation of new assessment processes and criteria in order to align learning objectives and assessment criteria. Second, teachers from different countries should openly discuss their manner of assessment and promote creativity and innovation in their methodologies to assess learning outcomes. Third, students should engage with deeper learning and competence development in subjects. This will contribute to their future employability.Originality/valueOur findings not only question the concept of assessment validity and the compulsory relationship between assessment and learning but also provide suggestions to improve assessment criteria.

scholarly journals What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions

2019 ◽  
Vol 6 (2) ◽  
pp. 183-196
Author(s):  
Sony Warsono-bin-Hardono ◽  
Arin Pranesti ◽  
Frida Fanani Rohma ◽  
Devandani Ken Priambodo
Keyword(s):  
Higher Education ◽  
Experimental Study ◽  
Higher Education Institutions ◽  
Financial Accounting ◽  
Positive Effects

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties

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