Do entrepreneurial skills affect entrepreneurship attitudes in accounting education?

2019 ◽  
Vol 9 (4) ◽  
pp. 739-757 ◽  
Author(s):  
Sameh M. Reda Reyad ◽  
Abdalmuttaleb Musleh Al-Sartawi ◽  
Sherine Badawi ◽  
Allam Hamdan
Keyword(s):  
Critical Thinking ◽  
Problem Solving ◽  
Risk Taking ◽  
Arab World ◽  
Entrepreneurial Intention ◽  
Accounting Education ◽  
Accounting Students ◽  
Test Statistic ◽  
Content Type ◽  
Entrepreneurial Skills

Purpose The purpose of this paper is to present the evidence of accounting undergraduates’ attitude toward entrepreneurship, in particular, whether entrepreneurial skills developed in accounting education engender cognition of skills and intentions of starting a business. Design/methodology/approach The study uses a χ2 test statistic used to evaluate a logistic regression to gauge the effect of delivering six entrepreneurial skills (risk taking, critical thinking, problem solving, innovation, autonomy and need for achievement) on entrepreneurship attitudes (cognition of skills and intentions). Data consist of questionnaire responses obtained from 668 undergraduates attending Egyptian and Bahraini universities. Findings The results reveal that accounting students perceive the following four entrepreneurial skills as a key for starting their own business: risk taking, critical thinking, problem solving and innovation. In addition, Egyptian students incline toward cognition, whereas Bahraini students head toward intentions. Practical implications Some changes to accounting curricula are proposed to enhance entrepreneurial intention. Originality/value This paper offers a new contribution as it focuses on the challenges and the considerations in the Arab World Universities.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Saudi Arabia ◽  
Business Ethics ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
T Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Credit Hours ◽  
Ethical Decisions

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

Modelling the significance of social support and entrepreneurial skills for determining entrepreneurial behaviour of individuals

2018 ◽  
Vol 14 (3) ◽  
pp. 242-266 ◽  
Author(s):  
Muhammad Shoaib Farooq
Keyword(s):  
Social Support ◽  
Explanatory Power ◽  
Entrepreneurial Intention ◽  
Subjective Norms ◽  
Policy Makers ◽  
Content Type ◽  
Entrepreneurial Behaviour ◽  
Entrepreneurial Skills ◽  
Proposed Model ◽  
The Impact

Purpose Although entrepreneurial behaviour is considered a key element for economic development, yet very less is known about the determinants of factors leading towards entrepreneurial intention and behaviour. In order to bridge this gap, the purpose of this paper is to investigate the role of social support and entrepreneurial skills in determining entrepreneurial behaviour of individuals. Developing on the base of the theory of planned behaviour (TPB), this study investigates the relationship between social support, entrepreneurial skills and entrepreneurial behaviour along with existing constructs of the TPB (i.e. attitude, subjective norms, perceived behavioural control and entrepreneurial intention). Design/methodology/approach Data was collected from 281 respondents using a simple random sampling method, and the variance-based partial least-squares, structural equation modelling (PLS-SEM) approach was used for testing the proposed conceptual model. Findings Findings of this study have validated the proposed model, which have an explanatory power of 68.3 per cent. Moreover, findings reveal that social support and entrepreneurial skills have a significant impact on entrepreneurial intention of individuals. However, an unanticipated and non-significant relation between subjective norms and entrepreneurial intention is also found. Research limitations/implications Due to the limited scope of this study, a multi-group analysis is not possible, which is considered as a limitation of this study. Moreover, due to time constraints, this study is conducted within a specified time-frame; however, a longitudinal study over a period of three to six years can overcome this limitation. Practical implications Findings of this study are expected to have substantial implications for policy makers, future researchers and academicians. Outcomes of this study can help to better understand the cognitive phenomenon of nascent entrepreneurs. Moreover, it is expected that this study can serve as a torch-bearer for policy makers to develop better entrepreneurial development programmes, policies and initiatives for promoting self-employment behaviour. Originality/value Findings of this study are a unique step forward and offer new insights towards a better understanding of the determinants of entrepreneurial behaviour. Moreover, this study extends Ajzen’s (1991) TPB in the context of entrepreneurial behaviour. By introducing and investigating the impact of two new variables, i.e. social support and entrepreneurial skills in the TPB and by validating the proposed model with PLS-SEM approach, this study makes a sizeable theoretical, methodological and contextual contribution in the overall body of knowledge.

scholarly journals Do mistakes acceptance foster innovation? Polish and US cross-country study of tacit knowledge sharing in IT

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wioleta Kucharska
Keyword(s):  
Critical Thinking ◽  
Tacit Knowledge ◽  
Risk Taking ◽  
Structural Equation ◽  
Equation Modeling ◽  
Learning Climate ◽  
It Industry ◽  
Content Type ◽  
The Usa ◽  
High Level

Purpose This study aims to understand and compare how the mechanism of innovative processes in the information technology (IT) industry – the most innovative industry worldwide – is shaped in Poland and the USA in terms of tacit knowledge awareness and sharing driven by a culture of knowledge and learning, composed of a learning climate and mistake acceptance. Design/methodology/approach Study samples were drawn from the IT industry in Poland (n = 350) and the USA (n = 370) and analyzed using the structural equation modeling method. Findings True learning derives from mistake acceptance. As a result of a risk-taking attitude and critical thinking, the IT industry in the USA is consistently innovation-oriented. Specifically, external innovations are highly correlated with internal innovations. Moreover, a knowledge culture supports a learning culture via a learning climate. A learning climate is an important facilitator for learning from mistakes. Originality/value This study revealed that a high level of mistake acceptance stimulates a risk-taking attitude that offers a high level of tacit knowledge awareness as a result of critical thinking, but critical thinking without readiness to take a risk is useless for tacit knowledge capturing.

SMEs project: a method to encourage interpersonal skills among pre-service accountant

2019 ◽  
Vol 12 (5) ◽  
pp. 883-895
Author(s):  
Gaffar Hafiz Sagala ◽  
Tri Effiyanti
Keyword(s):  
Group Dynamics ◽  
Interpersonal Skills ◽  
Thinking Skills ◽  
Project Based Learning ◽  
Accounting Education ◽  
Accounting Students ◽  
Control Group ◽  
Social Loafing ◽  
Evaluation Instrument ◽  
Content Type

Purpose Accounting Education Change Commission reveals that accounting professionals are required to have interpersonal skills. For this reason, higher education requires the dynamics of learning that can foster critical thinking skills, analysis, communication, negotiation, cooperation and argumentation. Therefore, studies in the field of accounting education have led to a project approach to provide students with complex learning experiences to develop various supporting skills in addition to learning outcomes. Interestingly, the methods have its own dilemma with social loafing in groups. Therefore, a lecturer must be able to match it with an appropriate evaluation instrument. The purpose of this paper is to examine the effect of implementing peer evaluations and project-based learning (SMEs project) on improving the interpersonal skills of accounting students. Design/methodology/approach The population of this research is Accounting students at Medan State University, while the sample is students who are undergoing Cost Accounting courses taken with purposive sampling. The within-sample of field experiment method was conducted in the current study. Furthermore, data analysis was performed using one-way ANOVA analysis assisted by SPSS 19. Findings The results of this study showed that students had an increase in interpersonal skills in their board, and peer-evaluation design resulted in learning satisfaction and fairness in students. Originality/value The results of this study produce practical recommendations for lecturers to innovate their learning activities with actual project design and control group dynamics with accommodative evaluation designs. This study provides new insights in building a comprehensive instructional design, so it can strengthen the concept of instructional and evaluation designs which are integral parts that should match between one another.

Women empowerment, attitude toward risk-taking and entrepreneurial intention in the hospitality industry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chanin Yoopetch
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Risk Taking ◽  
Hospitality Industry ◽  
Positive Attitude ◽  
Entrepreneurial Intention ◽  
Influential Factors ◽  
Entrepreneurial Intentions ◽  
Content Type ◽  
Female Employees

Purpose First, this study aims to investigate the factors affecting entrepreneurial intentions. Second, it is to identify the influential factors with the highest influence on entrepreneurial intention. Design/methodology/approach The sample of the current study was female employees in various hospitality firms, including restaurants, hotels and wellness services. The questionnaire was developed based on past research studies and was tested for reliability prior to the full set of data collection. To represent the early to mid-level career women in hospitality, female employees with at least one-year experience from hospitality businesses, such as restaurants and hotels, participated in the study and total usable samples were 416. Findings The findings demonstrated that attitude toward risk-taking, self-efficacy, subjective norm and empowerment is significantly influential to the entrepreneurial intention of the women in the hospitality industry. Based on the data analysis, attitude toward risk-taking has the highest influence on entrepreneurial intention. In other words, with a positive attitude toward risk-taking, female employees showed the greatest tendency to start their own business. Research limitations/implications The current study extended the theory of planned behavior in that it can be used to explain the women’s entrepreneurial intention with subjective norms, attitudes and self-efficacy. The study also highlighted the flexibility of the theory in allowing the researchers to add external variables to help further investigate the relationships among all the factors in the models. Practical implications To highlight the opportunity to promote more equality and diversity in the business management environments, the results from the study promoted the roles of women entrepreneurs to support hospitality business development. One of the most influential factors is the attitude toward risk-taking. This suggested that with the positive attitude toward risk, the respondents have higher entrepreneurial intentions. Promoting and sharing the success stories of female entrepreneurs can affect the attitude of female employees and raise their interests toward becoming entrepreneurs. Originality/value The current study provided a unique investigation on the early to mid-level career hospitality female employees to explore their intention to be entrepreneurs. This research offered the extension of the theory of planned behavior in the context of entrepreneurship.

Undergraduate accounting students’ perception of a course in accounting research and theory

2020 ◽  
Vol 33 (1) ◽  
pp. 217-233 ◽  
Author(s):  
Ron Baker ◽  
Sara Wick
Keyword(s):  
Student Perceptions ◽  
Course Design ◽  
Academic Career ◽  
Accounting Education ◽  
Accounting Students ◽  
Student Interest ◽  
Faculty Shortage ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Practitioners

Purpose This study aims to measure the response of undergraduate accounting students to a stand-alone course in accounting theory and research. The aim of the study was to gauge students’ perceptions of the usefulness of this course and to determine if exposure to this material would increase student interest in accounting research and in pursuing a career in academia. Design/methodology/approach Three cohorts of students enrolled in the course completed an in-class survey. The study was conducted from 2015 to 2017. Findings The results of the survey show that student interest in accounting research and theory increased substantially as a result of the course. Students felt that learning about accounting research and the theories used in accounting research enhanced their overall understanding of accounting and would be useful to them as accounting practitioners. This study also reports that students interested in pursuing a PhD and/or an academic career also increased. Research limitations/implications Data were only collected at a single university and represent student perceptions only. Practical implications The results of this study and the description of the course design will inform academics seeking to answer the American Accounting Association Pathways Commission’s call to integrate accounting research and education. This study also suggests a pathway towards addressing the chronic academic accounting faculty shortage. Finally, the results will be of interest to those designing undergraduate accounting curriculum. Originality/value This study contributes to the literature on the “teaching-research nexus” in accounting by providing evidence, from the perspective of undergraduate accounting students, of the usefulness of integrating research into undergraduate accounting education. While many accounting researchers view accounting research and teaching accounting as separate activities, the response from students suggests that there is value in fostering a more complementary relationship between these two activities.

To be or not to be: an investigation of accounting students’ career intentions

2015 ◽  
Vol 57 (3) ◽  
pp. 360-376 ◽  
Author(s):  
Zauwiyah Ahmad ◽  
Hishamuddin Ismail ◽  
R. N. Anantharaman
Keyword(s):  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Career Intentions ◽  
Extrinsic Rewards ◽  
Content Type ◽  
Internship Experience ◽  
Student Cohorts ◽  
New Finding ◽  
Changes Over Time

Purpose – The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach – Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed. Findings – In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions. Research limitations/implications – It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions. Practical implications – Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession. Originality/value – The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.

Accounting students’ perceptions of important business communication skills for career success

2017 ◽  
Vol 15 (2) ◽  
pp. 208-225 ◽  
Author(s):  
Ahmed Atef Oussii ◽  
Mohamed Faker Klibi
Keyword(s):  
Communication Skills ◽  
Career Success ◽  
Business Schools ◽  
Business Communication ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Accounting Practice ◽  
Graduate Unemployment ◽  
Accounting Graduates

Purpose This paper aims to examine the business communication skills that accounting students see as having the highest importance for career success. It also explores the current levels of development of these skills and analyzes them through a comparative study between three Tunisian business schools. Design/methodology/approach The authors used a questionnaire sent to180 students from three business schools to provide insights into the development of communication skills perceived important for a successful accounting career. Findings The results indicate that all students are conscious of the importance held by communication skills for career success in the accounting profession. However, they feel that their aptitudes are sometimes poorly developed, especially when it comes to proficiency in French (as a language of business in Tunisia) and written skills. Practical implications The paper’s findings offer important guidance concerning the communication skills that accounting students consider most needed by the Tunisian labor market. The findings of this study may be useful for curriculum development in local and international contexts. Originality/value This study is conducted in a developing country where the graduate unemployment rate is about 30 per cent. This high unemployment often affects service professions like accounting. Moreover, in Tunisia, accounting education focuses particularly on technical aspects. So far, no studies have been conducted to show whether students nowadays are aware of the increasing importance of generic skills in accounting practice. As a result, the conclusions of this study could provide Tunisian stakeholders with insights into ways of potentially improving accounting graduates’ employability.

Exploring future accountants’ academic fraud (in)tolerance: Oman evidence

2018 ◽  
Vol 8 (1) ◽  
pp. 66-83
Author(s):  
Hairul Suhaimi Nahar
Keyword(s):  
Primary Source ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Tolerance Level ◽  
Academic Fraud ◽  
Academic Activities ◽  
Accounting Major ◽  
Depth Interviews ◽  
And Training

Purpose The purpose of this paper is to explore the (in)tolerance level of accounting major students in Oman toward identified integrity destroying academic activities. Design/methodology/approach A triangulation approach was adopted whereby a questionnaire survey on academic fraud (AF) was administered to a group of Omani major accounting students. The descriptive statistical results were further analyzed and validated using in-depth interviews in exploring further the students’ tolerance decisions. Findings A conceivably low and non-disturbing tolerance level toward the myriads of integrity destroying academic activities was documented. The tolerance is, however, observed to be dynamic in nature as it is sensitive to fraud “severity” and “seriousness”, i.e. it increases as AF activities become less severe and serious. Minor free-ride is tolerated the most, followed by minor plagiarism and seldom forgery. These AF activities were tolerated most by female and academically weak students. The varying results suggest that demographic factors do play a role in shaping Omani future accountants’ AF tolerance. The interview results further point to the intertwined factors of academic, family and peers, as well as religion that primarily influence their AF tolerance levels. Originality/value The research fills the extremely scarce accounting education literature in Oman by documenting fresh evidence of AF (in)tolerance among future members of the country’s accountancy profession. As academic is the primary source of accountants’ accountability and integrity knowledge and training base, investigating accounting students’ tolerance toward integrity in the acute context of AF would effectively provide a reflection of the profession’s future integrity environment.

scholarly journals Entrepreneurial Skills dan Entrepreneurial Attitude Mahasiswa Akuntansi

2021 ◽  
Vol 9 (2) ◽  
pp. 72-76
Author(s):  
Ahmad Mashuda ◽  
Nujmatul Laily
Keyword(s):  
Problem Solving ◽  
Communication Skills ◽  
Risk Taking ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Leadership Skills ◽  
Sampling Technique ◽  
Problem Solving Skills ◽  
Entrepreneurial Skills ◽  
Entrepreneurial Attitudes

This research is motivated by the high unemployment rate in Indonesia at the diploma and undergraduate level due to limited employment opportunities. This study aims to determine whether entrepreneurial skills (risk taking skills, innovation skills, leadership skills, communication skills, and problem solving skills) affect students' entrepreneurial attitudes. Quantitative methods are used to answer the research problems. The respondents were 97 Accounting students who were taken using accidental sampling technique while the analysis used multiple linear regression analysis. The results showed that risk taking skills and innovation skills had an effect on entrepreneurial attitudes. Meanwhile, leadership skills, communication skills, and problem solving skills have no effect on entrepreneurial attitudes.

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