A concepts based model for the teaching of an introductory accounting course

De Ratione ◽  
1995 ◽  
Vol 9 (2) ◽  
pp. 25-44
Author(s):  
David L Kolitz
Keyword(s):  
Introductory Accounting

PENGARUH NILAI PENGANTAR AKUNTANSI TERHADAP KEMAMPUAN MAHASISWA MEMAHAMI KOMPUTER AKUNTANSI PADA PROGRAM STUDI PERBANKAN DAN KEUANGAN POLITEKNIK NEGERI MEDAN

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Jantianus Jantianus ◽  
Khairul Khairul
Keyword(s):  
Linear Regression ◽  
Regression Equation ◽  
Linear Functions ◽  
First Semester ◽  
Normality Test ◽  
Introductory Accounting ◽  
Linearity Test

Ease of understanding Accounting Computers in principle is influenced by mastery of Introduction to Accounting in a systematic manner, assuming that it is capable of operating computers properly. To find out the magnitude of the influence in this study taken a sample of introductory Accounting values from a number of first semester 2017 students and the same data sample for students of Computer Accounting (Accurate) courses when they are in the fourth semester 2018. Feasibility until the data is tested by the normality test to find out the distribution of data and by linearity test to obtain linear functions. The data that has been obtained and tested for its feasibility is processed by Linear Regression using SPSS 24. From the results of the research that has been done obtained a regression equation: Y = 67,953 0.35X, which describes each increase in the value of introductory Accounting one unit will affect 0.35 to Computer Accounting value, but in testing the hypothesis that the value of Introduction to Accounting obtained by students does not affect their ability to obtain Computer Accounting values, one of the causes of this is due to the lack of skills of students to operate computers.Keywords: influence, value, ability

The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting

2017 ◽  
Vol 32 (4) ◽  
pp. 1-17 ◽  
Author(s):  
Dianne Massoudi ◽  
SzeKee Koh ◽  
Phillip J. Hancock ◽  
Lucia Fung
Keyword(s):  
Online Learning ◽  
Student Performance ◽  
International Student ◽  
Multiple Choice ◽  
Financial Accounting ◽  
Accounting Students ◽  
Multiple Choice Questions ◽  
Learning Resource ◽  
Examination Performance ◽  
Introductory Accounting

ABSTRACT In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.

Ethics in Introductory Accounting

1989 ◽  
Vol 64 (4) ◽  
pp. 179-182 ◽  
Author(s):  
George L. Pamental
Keyword(s):  
Introductory Accounting

scholarly journals Conceptions of Accounting and Expectations of Learning Accounting

2017 ◽  
pp. 103
Author(s):  
Cláudia Teixeira ◽  
Delfina Gomes ◽  
Janete Borges
Keyword(s):  
Higher Education ◽  
Subject Area ◽  
Accounting Students ◽  
Introductory Accounting ◽  
The Subject ◽  
Portuguese Higher Education

The current study reports on the results of research into introductory accounting students’ conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students’ conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.

scholarly journals Accounting Issues: An Essay Series Part I - Introduction To Accounting Theory And Cash

2007 ◽  
Vol 4 (1) ◽  
Author(s):  
Judy Laux
Keyword(s):  
Educational Process ◽  
Entire Series ◽  
Accounting Scandals ◽  
Introductory Accounting ◽  
Current Article ◽  
Accounting Theory

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting.  This is the first in a series of articles designed to facilitate this realignment.  Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to the essential theoretical constructs, discusses the inherent tradeoffs and measurement dilemmas involved, describes newsworthy examples of “accounting gone bad,” and offers a brief bibliography for further investigation should students (or professors) choose to research the element in more depth.  Accounting instructors may elect to include the entire series if time permits or may select articles committed only to certain topics; each essay is designed to stand independently, with only the current article as required preparation.

Implementation of a Serial-Case Pedagogy in the Introductory Managerial Accounting Course

1999 ◽  
Vol 14 (4) ◽  
pp. 641-656 ◽  
Author(s):  
Steven J. Adams ◽  
Richard B. Lea ◽  
Mary E. Harston
Keyword(s):  
Accounting Information ◽  
Business Community ◽  
State University ◽  
Managerial Accounting ◽  
Business Decision ◽  
Post Secondary ◽  
Decision Context ◽  
Accounting Curriculum ◽  
Introductory Accounting ◽  
Student Reactions

The accounting profession and the business community have called for academics to place more emphasis on presenting accounting to students in an economic-decision context. In response to that call, California State University, Chico (CSU, Chico) applied for and received in 1992 a Fund for the Improvement of Post-Secondary Education (FIPSE) grant to reengineer its introductory accounting curriculum. This paper describes a serial case, created as part of the grant, that introduces a user, decision-making approach into the second semester course that emphasizes managerial accounting. Specifically, the paper defines what is meant by a serial case, then provides an overview of the case, the California Car Company (CCC), a hypothetical manufacturer of electric-powered vehicles. The paper then depicts the types of decisions addressed and accounting information employed by CCC. Issues related to the implementation of the serial case are also discussed. The paper concludes with a discussion of assessment data that document student reactions to the case. Experience with the serial case suggests that it may be a powerful tool for introducing students to business-decision problems and related accounting information.

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