واقع التعليم المحاسبي في الجامعات الليبية ودوره في الحد من أزمة الأخلاقيات لمهنة المحاسبة : دراسة تطبيقية على جامعة بنغازي = The Reality of Accounting Education in the Libyan Universities and Its Role in Reducing the Ethics Crisis of the Accounting Profession : Applied to Benghazi University

2017 ◽  
pp. 31-54
Author(s):  
ناصر نوري الفيتوري
Keyword(s):  
Accounting Education ◽  
Accounting Profession

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher
Keyword(s):  
20Th Century ◽  
American Association ◽  
Accounting Education ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Advisory Services ◽  
University Instructors

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.

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.

scholarly journals PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Lydia Setyawardani
Keyword(s):  
Team Work ◽  
Accounting Education ◽  
Accounting Profession ◽  
Senior Students ◽  
Junior Students

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.

scholarly journals The Effect Of Gender And Knowledge On Students Impressions Of Accountants In The Post-Enron Era

2011 ◽  
Vol 7 (5) ◽  
Author(s):  
Steven C. Hunt ◽  
Robert C. Intrieri ◽  
A. Anthony Falgiani ◽  
Marie T. Papini
Keyword(s):  
College Students ◽  
High School ◽  
Gender Differences ◽  
Accounting Education ◽  
Accounting Students ◽  
Strongly Correlated ◽  
Accounting Profession ◽  
News Reports ◽  
Two Factors

This study examines college students’ impressions of accountants from various sources. It extends previous research on students’ impressions of accountants by analyzing impressions after Enron, gender differences in impressions, and the effect of knowledge on impressions and adding news reports as an impression source. Students rated their impressions of accountants when they selected a major on each of 30 characteristics (such as ethical, versatile, and exciting) from each of four sources, plus a general rating. When qualities were combined into two factors, Professionalism and Personability, accountants were seen as professional, but not particularly personable. In many areas, finance majors had impressions of accountants equal to or higher than those of accounting students, while other majors had significantly lower impressions of accountants. News reports did not significantly influence students’ views of accountants. Knowledge was strongly correlated with impressions. Accounting students had the lowest knowledge of accountants from news reports and movies/TV of any major. Females held more positive impressions of accountants than did males. Implications for various groups, including college and high school accounting education and the accounting profession, are discussed.

Responding to the Leadership Needs of the Accounting Profession: A Module for Developing a Leadership Mindset in Accounting Students

2012 ◽  
Vol 27 (2) ◽  
pp. 525-554 ◽  
Author(s):  
Janel Bloch ◽  
Peter C. Brewer ◽  
David E. Stout
Keyword(s):  
Leadership Development ◽  
Learning Experience ◽  
Leadership Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Instructional Resources ◽  
Accounting Faculty ◽  
Accounting Courses ◽  
Upper Level

ABSTRACT Surveys of practitioners point to the importance of leadership skills in the accounting profession. However, leadership is not currently emphasized much within accounting curricula. Further, a review of the accounting education literature indicates a lack of instructional resources for accounting faculty desiring to help students develop leadership skills. As a result, accounting students may graduate without the mindset required to think of themselves as potential leaders. Therefore, there are opportunities to add value to accounting curricula by intervening in the area of leadership development. This article describes one such intervention that can be used as part of a comprehensive approach to leadership development. The primary goal of this three-week module is modest but important: to help instill a leadership mindset in accounting students. The class-tested module consists of targeted cases and supplementary readings covering six primary leadership topics. These topics were selected to build upon leadership material covered in a basic management course. While the module was used in undergraduate cost accounting, it (or a suitably reduced version of it) is appropriate for use in other accounting courses, particularly upper-level courses. This article offers implementation guidance and resources for the accounting instructor, including access to electronic files that can be used to teach the module. Assessment data from the students who recently completed this module indicate that they viewed the module as a beneficial learning experience.

scholarly journals SINTESA UNSUR-UNSUR SPIRITUALITAS, BUDAYA, DAN KEARIFAN LOKAL MASYARAKAT BALI DALAM MATERI KULIAH AKUNTANSI SOSIAL DAN LINGKUNGAN

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Environmental Accounting ◽  
Accounting Education ◽  
Accounting Profession ◽  
Technical Ability ◽  
Accounting Graduates

Accounting education aims to produce graduates who will be working in the accounting profession. Expected later graduates produced not only have the technical ability and a good professional but also have a good personality and good character. The quality of accounting education will determine the quality of graduates produced. Incorporating elements of spirituality, culture and local wisdom likes tri hita karana, catur purusa artha, manyama braya, paras paros, and sagilig sagulug salunglung sabyantaka concepts in accounting education, especially in social and environmental accounting, can help to produce accounting graduates who have the good personality and good character.Keywords: spirituality, culture, local wisdom, social and environmental accounting

scholarly journals Accounting education requirements in Algeria according to the International Standard Education (IESs 6): A comparative study between the standard and the Institute of Education Specialized in the Accounting Profession (IESPC)

2021 ◽  
Vol 5 (1) ◽  
pp. 60-72
Author(s):  
Ali MAMI ◽  
Ali Omar Abd ELssamad
Keyword(s):  
Analytical Approach ◽  
Professional Competence ◽  
Evaluation Process ◽  
International Standards ◽  
Accounting Education ◽  
Comparative Approach ◽  
Accounting Profession ◽  
International Standard ◽  
Standard Education ◽  
Educational Path

This study examines the extent to which the Institute of Education Specialized in the Accounting Profession in Algeria responded to the requirements of the International Standards for Education No. 06 related to the assessment of professional competence. As well as the merits of the institute of education specialized in the accounting profession created in Algeria, and this is for the purpose of comparison and the extent of the latter’s response to the requirements of the standard, and for that we will rely on the descriptive analytical approach by reviewing the international standard for education and explaining in detail the procedures and stages that the stalker goes through to reach a profession, and then adopt The comparative approach by identifying the congruences and differences between the content of the standard and the content, where it was reached in the end that the educational path in the institute responded to most of the requirements of the standard, especially the tests used to evaluate trainees for the purpose of obtaining certificates, but it has not been applied so far, which hinders the evaluation process.

scholarly journals The Extent of Compatibility of Accounting Curriculum with the Requirements of Accounting Profession in Labor Market and IT Environment: Field Study in Jordanian Higher Education and Scientific Research Institutes

2018 ◽  
Vol 14 (1) ◽  
pp. 192
Author(s):  
Reem Okab Kasswna
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Scientific Research ◽  
International Standards ◽  
Accounting Education ◽  
Accounting Profession ◽  
Knowledge And Skills ◽  
Accounting Curriculum ◽  
Research Institutes ◽  
Information And Communication

The Purpose of the study: The study aims is to identify the extent of compatibility of accounting curriculum with the requirements of accounting profession in labor market and IT Environment Jordanian Higher Education and scientific Research Institutes. Such requirements include general and specialized scientific skills and knowledge that accountants need to have in IT environment. The methodology of the study: The researcher has used descriptive analytical method. Previous studies and international standards of accounting education, touching upon the most important knowledge and skills that the accountants need to have as requirements of Jordanian labor market have been reviewed. In addition, the researcher designed and distributed a questionnaire to a research sample of the accountants working at Jordanian companies. Findings: The study concluded that the accounting courses taught in Jordanian higher education and scientific research institutes include the most significant knowledge and skills required in Jordanian labor market and ICT (Information and Communication Technology) environment. And they are inserted in some courses but are not detailed. Moreover, the study referred that attention should be paid to the developments of accounting curricula in order to comply with the development of ICT, recently used.

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