What influences the course major decision of accounting and non-accounting students?

2019 ◽  
Vol 12 (1) ◽  
pp. 26-42
Author(s):  
Godfred Matthew Yaw Owusu ◽  
Rita Amoah Bekoe ◽  
Sarah Anobil Okyere ◽  
Edem Emerald Welbeck

Purpose The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students. Findings The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions. Research limitations/implications This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings. Practical implications The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field. Originality/value The study provides new insights into the course major selection discourse from a developing-country perspective.

2020 ◽  
Vol 27 (2) ◽  
pp. 477-492
Author(s):  
Godfred Matthew Yaw Owusu ◽  
Rita Amoah Bekoe ◽  
Fred Kwasi Anokye ◽  
Festus Odotei Okoe

Purpose This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data. Findings The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally. Research limitations/implications Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection. Originality/value This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.


2018 ◽  
Vol 15 (2) ◽  
pp. 254-272 ◽  
Author(s):  
Umamaheswari Elango ◽  
Ganesan Sivarajan ◽  
Abirami Manoharan ◽  
Subramanian Srikrishna

Purpose Generator maintenance scheduling (GMS) is an essential task for electric power utilities as the periodical maintenance activity enhances the lifetime and also ensures the reliable and continuous operation of generating units. Though numerous meta-heuristic algorithms have been reported for the GMS solution, enhancing the existing techniques or developing new optimization procedure is still an interesting research task. The meta-heuristic algorithms are population based and the selection of their algorithmic parameters influences the quality of the solution. This paper aims to propose statistical tests guided meta-heuristic algorithm for solving the GMS problems. Design/methodology/approach The intricacy characteristics of the GMS problem in power systems necessitate an efficient and robust optimization tool. Though several meta-heuristic algorithms have been applied to solve the chosen power system operational problem, tuning of their control parameters is a protracting process. To prevail over the previously mentioned drawback, the modern meta-heuristic algorithm, namely, ant lion optimizer (ALO), is chosen as the optimization tool for solving the GMS problem. Findings The meta-heuristic algorithms are population based and require proper selection of algorithmic parameters. In this work, the ANOVA (analysis of variance) tool is proposed for selecting the most feasible decisive parameters in algorithm domain, and the statistical tests-based validation of solution quality is described. The parametric and non-parametric statistical tests are also performed to validate the selection of ALO against the various competing algorithms. The numerical and statistical results confirm that ALO is a promising tool for solving the GMS problems. Originality/value As a first attempt, ALO is applied to solve the GMS problem. Moreover, the ANOVA-based parameter selection is proposed and the statistical tests such as Wilcoxon signed rank and one-way ANOVA are conducted to validate the applicability of the intended optimization tool. The contribution of the paper can be summarized in two folds: the ANOVA-based ALO for GMS applications and statistical tests-based performance evaluation of intended algorithm.


2016 ◽  
Vol 13 (1) ◽  
pp. 71-82 ◽  
Author(s):  
Wan Noor Hazlina Wan Jusoh ◽  
Suraya Ahmad

Purpose The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/methodology/approach Out of 268 students of the management accounting at the University of Technology MARA (Terengganu), 97 students have participated in this survey to evaluate the effectiveness of iMindMap in teaching and learning. Findings Results indicate that the majority of the students acknowledged that iMindMap is more attractive than conventional teaching methods and found that iMindMap shows clearly how the points are all associated and linked together. Students could find that learning is an exciting experience and were able to visualize the whole course content remarkably via iMindMap. Originality/value This study presents an alternative instrument, which is innovative and interactive in teaching and learning, especially for accounting students where the students’ technology acceptance could also be viewed.


2007 ◽  
Vol 35 (1) ◽  
pp. 41-70 ◽  
Author(s):  
Valerie Sonley ◽  
Denise Turner ◽  
Sue Myer ◽  
Yvonne Cotton

PurposeThe purpose of this paper is to report the results of a case study evaluating the revision of the assessment methods of an information literacy module. The revised assessment method took the form of a portfolio.Design/methodology/approachDuring 2004, all six credit modules at the University of Teesside had to be reviewed and restructured into ten credit modules. Following Biggs' principles of constructive alignment, the tutors looked at the existing module aims and learning outcomes. A review of the literature and previous experience informed the selection of the new assessment method by portfolio. An evaluation of the assessment method was undertaken after the module had run.FindingsThe paper finds that the assessment method had real strengths especially in terms of validity. It was also economical and efficient. Students knew what they were expected to do and where they needed to put in effort.Research limitations/implicationsThe assessment by a portfolio method has been carried out once with a relatively small cohort of students, so the findings can only be regarded as interim.Practical implicationsThe tutors believe that they have created a very useful module with an aligned assessment method which would be of benefit to a much greater number of studentsOriginality/valueThere is a shortage of publications that report the results of the use of portfolios for the assessment of information literacy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dora Appiadu ◽  
Mercy Kuma-Kpobee ◽  
Efua Vandyck

PurposeThe purpose of the study was to identify the apparel shopping styles of Ghanaian female young adults and to assess the applicability of the consumer styles inventory (CSI) within the Ghanaian context.Design/methodology/approachA multistage random sampling technique was used to select 405 Ghanaian female undergraduate students aged 18–25 years from the University of Ghana. The CSI was used to collect data and these were analyzed using principal component analysis.FindingsThe results showed that the subjects adopted multiple shopping styles when scouting for stores and selecting apparel for managing their appearance. Seven of the CSI dimensions were confirmed (perfectionism, brand consciousness, novelty-fashion consciousness, confused by over-choice, impulsive carelessness, recreational hedonism and habitual brand loyalty). A new shopping style, indifference shopping orientation was identified.Practical implicationsMarket segmentation, product development and marketing strategies should be tailored to the shopping styles of female young consumers in Ghana.Originality/valueThis study, for the first time, uses the consumer characteristic approach and the CSI to identify the apparel decision-making styles of young adult female Ghanaians. This fulfils the need for the study of shopping styles, which is vital for producers and marketers to enable them to make informed decisions to meet specific needs and expectations of these cohorts of consumers.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rita Pasion ◽  
Eva Dias-Oliveira ◽  
Ana Camacho ◽  
Catarina Morais ◽  
Raquel Campos Franco

Purpose This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables. Design Methodology Approach The authors surveyed two groups of undergraduate business students (42% male) who completed the questionnaires at the beginning and at the end of the semester. One group of students attended only face-to-face classes in the 2018/2019 academic year (n = 126) and the other group transitioned to online classes because of the COVID-19 outbreak in the 2019/2020 academic year (n = 99). Findings The findings show no statistically significant group differences between the pre- and post-test in students’ intrinsic and extrinsic motivation, feelings of attachment to the university and engagement dimensions of absorption and vigour. Nevertheless, a moderate negative effect was found in the dedication engagement dimension. Practical Implications The authors discuss the main results in terms of some practices that may contribute towards attenuating the effects of future emerging pandemics in the higher education setting. Originality Value The COVID-19 pandemic imposed a rapid transition to online instruction in education institutions worldwide. However, it remains unclear to date how students’ engagement, motivation and attachment to the university were negatively affected by the first COVID-19 outbreak.


2019 ◽  
Vol 12 (2) ◽  
pp. 247-260
Author(s):  
Aya Ono ◽  
Reina Ichii

Purpose This paper provides an analysis of the experiences of undergraduate business students undertaking reflective writing as a series of incremental assessments. Using Moon’s map of learning (1999) as an analytical framework, it explores the value of reflective writing to students studying Asian culture in the business context during the first semester of 2017. Design/methodology/approach With 200 enrolments, the authors taught a core business course, Asian culture in the business context, in the first semester in 2017. The value of the assessments is analysed based on two data sources: written course feedback via a course survey and a combination of semi-structured interviews and focus groups. The written course feedback was collected by the university during the semester. Approximately, one-third of the students (n = 63) participated in the survey. The other data were collected through semi-structured interviews and focus groups for nine students. Ethical approval for the collection of data was obtained from the university ethics committee. Findings The study confirms that reflective writing enables students to make meaning of their learning and transfer it to the cultural context of business practice. In addition, the assessments help the students develop logical thinking and academic writing skills. To increase the use of reflective assignments in business programmes, further research and teaching practice is required. Research limitations/implications A limitation of this research was the relatively small sample size. Even though written survey feedback (n = 63) was used to complement the number of interviewees (n = 9), the findings of the data analysis may not represent the experiences of all students in the course. However, the data are valuable to bridge a gap between the existing research and teaching practice on the use of reflective writing in other disciplines and business education. Practical implications Although the transfer of academic knowledge to business practice is a core capability of the business programmes, business students may not obtain this during their study in the programme. Several students mentioned a lack of opportunity to apply reflective writing skills to other courses in their business degree, except one core course using a reflective essay as an assessment. This implies that the majority of the students in the degree are not exposed to situations that require them to critically evaluate, consolidate and consider what has been taught in relation to future practice. Social implications Further research and practice will increase the popularity of reflective writing assessments in business programmes. As Hedberg suggests, reflective practice should be integrated into all classrooms in business education. Together with analysis and action, reflection should be a core capability for managers (Hedberg 2009). In addition, the business faculty needs to work in a reflective manner that encourages students to be familiar with the reflective practice. Originality/value This paper analyses the pedagogical aspects of reflection based on the experience of undergraduate business students undertaking reflective writing assessments.


2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
María Alvarez Sainz ◽  
Ana M. Ferrero ◽  
Arantza Ugidos

Purpose The knowledge society determines a work scenario in which it is essential to manage time efficiently; a non-innate skill that should be learned at the university. The paper aims to discuss this issue. Design/methodology/approach This research analyzes the attitude, habits and time management of the Economics and Business students of the UPV/EHU, in order to propose/design/specific activities for its achievement. Through a self-administered questionnaire, the sample data are obtained, which are analyzed at a descriptive and multivariate level. Findings The decisive factor is not the amount of time available but the management that is made of it. In general, students pay attention to short-term planning and lack habits and attitudes in the long term. Practical implications Unaware of the advantages of a correct use of time, students do not develop skills such as self-organization, prioritization of objectives and activities, etc., which is why the intervention of the educational system is necessary in order to develop this skill. Originality/value This study focuses on the importance of developing skills, beyond the strictly technical, essential in professional performance regardless of the function assigned in the organizational chart/organization. It is about assessing time management as an integral part of higher education, competence expressed on paper, but not developed in practice. The originality and novelty of this research consists of defining new dimensions of time management and proposing some specific actions to be implemented to get a better time management.


2007 ◽  
Vol 41 (3) ◽  
pp. 217-226 ◽  
Author(s):  
Alison Taylor

PurposeThe purpose of this paper is to describe how an e‐books project was set up at the University of Worcester Information and Learning Services with the aim of improving user access to the range of textbook materials available.Design/methodology/approachDetails of the background and circumstances of the University and the effect of these on the process undertaken by the e‐books project group are described. The selection of an e‐books provider, MyiLibrary, and subsequent ordering, cataloguing and promotion activities are outlined.FindingsThis paper outlines the importance of tailoring the approach to e‐books acquisition to the individual institution. It is found that authentication is a major issue and that for e‐books packages to be successful, technical problems need to be kept to a minimum.Practical implicationsExamples to assist others in setting up e‐books provision are given. Technical difficulties and the range of titles available are both impediments to providing a full e‐books service.Originality/valueE‐books appear to provide greater access and flexibility to library users. Information and Learning Services fully intends to extend the range of e‐books available to students. This paper looks at the practicalities of setting up and expanding such a service.


2015 ◽  
Vol 34 (10) ◽  
pp. 1211-1226 ◽  
Author(s):  
Aneika L. Simmons ◽  
Elizabeth E. Umphress

Purpose – Individuals who are high in social dominance orientation (SDO) tend to endorse the belief that members of traditionally considered high-status groups should dominate members of traditionally considered low-status groups within society. The purpose of this paper is to investigate how SDO influences the selection of an individual who is a member of a traditionally considered low-status group for a leadership position as opposed to a non-leadership position. Design/methodology/approach – The methodology included undergraduate business students who were investigated in a laboratory setting. Findings – Results indicate that individuals who are high in SDO are more likely to discriminate against the most qualified candidate who is a traditionally considered low-status group member when compared to those low in SDO, and job position moderated this outcome. This effect was stronger when selecting the traditionally considered low-status group member candidate for a leadership role as opposed to a non-leadership position. Originality/value – To the knowledge of the authors, this is the first investigation to examine both leadership and selection using social dominance theory as a theoretical framework. Further, this is the first empirical analysis to determine that the influence of SDO is stronger when an individual high in SDO is selecting a traditionally considered low-status group member for a leadership position as opposed to a non-leadership position.


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