Student Performance in First Year Tertiary Accounting Courses and Its Relationship to Secondary Accounting Education

1988 ◽  
Vol 28 (1) ◽  
pp. 29-44 ◽  
Author(s):  
A.A. Farley ◽  
A.L. Ramsay
2012 ◽  
Vol 27 (2) ◽  
pp. 399-418 ◽  
Author(s):  
Stuart Thomas

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.


2009 ◽  
Vol 24 (3) ◽  
pp. 339-367 ◽  
Author(s):  
Lydia L. F. Schleifer ◽  
Richard B. Dull

ABSTRACT: Flavell (1976, 232) describes metacognition as: “one's knowledge concerning one's own cognitive processes or anything related to them.” Metacognition has been characterized as “thinking about thinking” (Georghiades 2004), “thinking about learning” (Jackson 2004), “learning about learning” (Case et al. 2001), “knowing about learning” (Meyer 2004), “knowledge about knowledge” (Yore and Treagust 2006), and “what we know about what we know” (Halpern 1998). Essentially, metacognition involves a self-awareness of how one learns and thinks. Because metacognition is an important aspect of self-regulated learning, it has potential as a learning skill or attribute that can serve to improve accounting education. The purpose of this paper is to explore the association between metacognition and student performance and success in accounting classes. The researchers use data collected over the course of a decade (1995–2004) to examine this association. Students in a variety of accounting courses completed a questionnaire to assess their metacognitive knowledge and self-regulation. The survey results support the conclusion that metacognitive attributes are associated with accounting course achievement.


2004 ◽  
Vol 19 (4) ◽  
pp. 469-486 ◽  
Author(s):  
Kelley Still ◽  
Penny R. Clayton

This paper discusses the use of service-learning in accounting curriculums as a tool for enhancing learning and student performance in the classroom by addressing the call for accounting education to move beyond “number crunching” to critical analysis and problem solving. First, the paper reviews the educational research supporting the enhanced learning that takes place with service-learning. Next, the link between service-learning outcomes and accounting education objectives is discussed. Additionally, specific examples of service-learning projects successfully implemented in auditing (with evidence of improved performance) and governmental/nonprofit accounting courses are presented. The projects themselves, as well as the administrative tasks required to implement them, are discussed in detail. The concepts presented can be applied to other accounting and/or business classes.


2016 ◽  
Vol 28 (3) ◽  
pp. 337-358 ◽  
Author(s):  
Abdel K. Halabi ◽  
Jo-ann Larkins

Purpose The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board. Design/methodology/approach The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports. Findings The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability. Research limitations/implications The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement. Originality/value While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.


2015 ◽  
Vol 1 (2) ◽  
pp. 69-86
Author(s):  
Muhammad Imran ◽  
Shumaila Sharif ◽  
Faryal Batool

Objectives:With change in technology teaching methodology also changed and technology penetrates into the class rooms. The most commonly used computer aided teaching methodology in class rooms is PowerPoint presentation. It replaces the traditional method of teaching i.e. whiteboard and marker. This study measure the impact of PowerPoint presentation on student' performance. Methodology:We choose 282 students studying accounting courses in various universities of Multan, Pakistan. We used SPSS and Microsoft Excel to analyze the data. Result:We found that PowerPoint has negative impact on the student's performance. But on the other hand, students feel tiresome with traditional method of teaching. Students prefer to take quantitative courses via traditional method, and they prefer to take qualitative courses by PowerPoint presentation.


Author(s):  
Lisa Fitriani Rahman

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.


1996 ◽  
Vol 5 (1) ◽  
pp. 47-57
Author(s):  
J. A. Cilliers ◽  
P. Kruger ◽  
I. Basson ◽  
P. A. Kirschner

2010 ◽  
Vol 25 (4) ◽  
pp. 613-629 ◽  
Author(s):  
Elise J. Dallimore ◽  
Julie H. Hertenstein ◽  
Marjorie B. Platt

ABSTRACT: Class discussion is frequently used in accounting education. Prior research indicates that preparation for and frequency of participation in class discussion is positively related to students’ comfort participating. This study extends this literature by examining the relationship between class participation and learning. In this study, 323 sophomore business students enrolled in accounting courses and completed pre- and post-course surveys concerning their perceptions about class discussion; in addition, instructors provided students’ grades for our use in this study. Path model results indicate that preparation is positively related to frequency of participation, which, in turn, is positively related to students’ comfort participating in class discussion. Furthermore, students’ comfort participating in class discussion is positively related to learning. A practical implication of this finding on the learning-comfort relationship is that instructors’ efforts to foster student comfort with class discussion—especially efforts directed at increasing their preparation and participation frequency—should lead to increased student mastery of course content.


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