scholarly journals Usefulness of Mathematics Subjects in the Accounting Courses in Baccalaureate Education

2020 ◽  
Vol 8 (1) ◽  
pp. 27-31
Author(s):  
Alec John Villamar ◽  
Marionne Gayagoy ◽  
Flerida Matalang ◽  
Karen Joy Catacutan
Keyword(s):  
Accounting Courses ◽  
Baccalaureate Education

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

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.

ACCOUNTING HISTORY AND GOVERNMENTAL INQUIRIES: AN EXPERIMENT IN ADVERSARIAL ROLEPLAY

1994 ◽  
Vol 21 (2) ◽  
pp. 117-134 ◽  
Author(s):  
R. J. CRAIG ◽  
A. J. GREINKE
Keyword(s):  
Higher Education ◽  
American History ◽  
Steel Industry ◽  
Strong Support ◽  
Ancillary Benefits ◽  
Historical Materials ◽  
Accounting History ◽  
Central Focus ◽  
Accounting Courses ◽  
Accounting Theory

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and effective way of learning accounting theory. Ancillary benefits were that students gained a better understanding of some important economic, political and constitutional issues in American history.

Alibaba Group Initial Public Offering: A Case Study of Financial Reporting Issues

2016 ◽  
Vol 31 (4) ◽  
pp. 449-460 ◽  
Author(s):  
Qing L. Burke ◽  
Tim V. Eaton
Keyword(s):  
New York ◽  
Initial Public Offering ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Accounting ◽  
Learning Needs ◽  
York Stock Exchange ◽  
Accounting Courses ◽  
Chinese Company ◽  
Public Offering

ABSTRACT In September 2014, the Chinese e-commerce giant Alibaba Group Holding Limited issued shares on the New York Stock Exchange, making it the world's largest initial public offering. This case examines different aspects of the Alibaba Group's initial public offering, including Alibaba Group's business model, financial reporting and corporate governance, as well as the macroeconomic, political, and legal environment in which the company operates. In addition, this case will familiarize students with the risks and opportunities for Chinese companies and investors when a Chinese company lists in the U.S. This case is suitable for financial accounting and international accounting courses at the intermediate and advanced levels for undergraduates as well as graduate students. The case is scalable, and instructors can choose from multiple sections of the case and different case questions to tailor the case difficulty to their students' learning needs.

Ya Era Tiempo (It’s About Time): Latinas/os Training to be Counselors Share the Meaning of Obtaining Recognition for their Spanish Proficiency

2021 ◽  
pp. 153819272110050
Author(s):  
Fernando Estrada ◽  
Brianna Angèle ◽  
Fannie Martinez
Keyword(s):  
Graduate Students ◽  
Language Proficiency ◽  
Counseling Students ◽  
Spanish Language ◽  
Baccalaureate Education ◽  
Post Baccalaureate ◽  
Bilingual Proficiency

In the current study, an initiative that focuses on bilingual proficiency among masters-level counseling students provided the opportunity to qualitatively answer the question: For Latina/o bilingual graduate students who are training to be licensed counselors, what is the meaning behind pursuing and obtaining recognition of their Spanish language proficiency? The thematic findings from ten interviews illuminate topics related to bilingualism in post-baccalaureate education with respect to programing and scholarship.

Class Participation in Accounting Courses: Factors That Affect Student Comfort and Learning

2010 ◽  
Vol 25 (4) ◽  
pp. 613-629 ◽  
Author(s):  
Elise J. Dallimore ◽  
Julie H. Hertenstein ◽  
Marjorie B. Platt
Keyword(s):  
Practical Implication ◽  
Business Students ◽  
Accounting Education ◽  
Path Model ◽  
Class Discussion ◽  
Course Content ◽  
Class Participation ◽  
Accounting Courses ◽  
Abstract Class ◽  
The Relationship

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.

Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kate L. Morgan ◽  
Wei Chen
Keyword(s):  
Online Teaching ◽  
Sudden Change ◽  
Course Delivery ◽  
Financial Accounting ◽  
Content Type ◽  
Face To Face ◽  
Course Materials ◽  
Accounting Courses ◽  
Online Assessments ◽  
Short Time

Purpose The purpose of this paper is to discuss the changes made to course delivery, course materials and assessment approaches required in response to the COVID-19 pandemic which forced many changes to occur in a very short time. Design/methodology/approach It is a case study of the changes made to content, teaching methods and assessment in a postgraduate introductory financial accounting course of approximately 350 students across two terms. Findings The key findings are that the sudden change from face-to-face to online teaching to address government regulations, social distancing expectations and students’ needs required immediate changes to how content was delivered, how to interact with students (many of who were studying outside of Australia), and how to adapt to online assessments. Many of the innovations the authors describe will continue to be used in the course going forward both in face-to-face and online formats. That is, the need to change resulted in innovations that can be implemented in a post-pandemic environment. Originality/value The key value of this paper is to provide instructors with insights into the innovations the authors made to address the changed circumstances, which can be incorporated into other accounting courses in the future.

Prestige Projects Limited: Challenges in Transitioning to New Accounting Policy

2021 ◽  
Author(s):  
Samir Kumar Barua ◽  
Mahendra R. Gujarathi
Keyword(s):  
Financial Reporting ◽  
Professional Judgment ◽  
Accounting Standard ◽  
Construction Contracts ◽  
Policy Choices ◽  
Accounting Courses ◽  
Business Functions ◽  
Accounting Policy

This case provides an experiential learning opportunity to (a) appreciate the role of professional judgment in accounting policy choices, (b) evaluate the effect of accounting decisions on other business functions, and (c) understand the challenges in transitioning to a new accounting standard. Prestige’s previous auditors were fine with its use of output-based measure (milestones completed) to compute the percentage-of-completion (POC) for its long-term construction contracts. However, the newly appointed auditors recommended Prestige to switch over to input-based measure (costs incurred) to compute POC. Students need to choose the appropriate financial reporting policy considering accounting and non-accounting issues. The case addresses an important context, long-term construction contracts. Although the case setting is in India, it can be used in any country given its GAAP-agnostic nature. The case is best suited for intermediate accounting courses in which the topic of revenue recognition is addressed.

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