scholarly journals Teaching Special Decisions In A Lean Accounting Environment

2010 ◽  
Vol 3 (6) ◽  
pp. 91-96 ◽  
Author(s):  
Daniel Haskin
Keyword(s):  
Accounting Students ◽  
Future Cost ◽  
Managerial Accounting ◽  
Value Stream ◽  
Lean Enterprise ◽  
Enterprise Model ◽  
Accounting Courses ◽  
Accounting Environment ◽  
Lean Accounting ◽  
The Impact

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it.  Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes.  Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses.  This paper presents a model for teaching decision making in a lean company which uses value stream costing for such decisions as special orders and make-or-buy decisions. The use of these models in cost and managerial accounting classes will be of benefit to the future cost/managerial accountants.

An Empirical Investigation of the Effects of SRS Technology on Introductory Managerial Accounting Students

2008 ◽  
Vol 23 (3) ◽  
pp. 421-434 ◽  
Author(s):  
Christopher T. Edmonds ◽  
Thomas P. Edmonds
Keyword(s):  
Student Response ◽  
Accounting Students ◽  
Exam Performance ◽  
Student Response System ◽  
Managerial Accounting ◽  
Percentage Points ◽  
Accounting Courses ◽  
Negative Effect ◽  
Act Score ◽  
Better Than

To investigate whether student response system (SRS) technology increases student exam performance, we conduct a quasi-experiment using six introductory managerial accounting courses. Three courses were taught using SRS technology and three were taught without using SRS technology. The students in the SRS courses performed on average 3.15 percentage points better than students in the non-SRS courses after controlling for age, gender, prior GPA, and ACT score. SRS technology was more beneficial to students with the lowest prior GPAs. The study found evidence that SRS technology helps these low-GPA students without having a negative effect on high-GPA students.

The Effects of Cognitive Misfit on Students' Accounting Task Performance

2012 ◽  
Vol 27 (4) ◽  
pp. 979-998 ◽  
Author(s):  
Darla D. Honn ◽  
Joseph C. Ugrin
Keyword(s):  
Learning Styles ◽  
Cognitive Style ◽  
Student Performance ◽  
Task Performance ◽  
Cognitive Styles ◽  
Accounting Students ◽  
Managerial Accounting ◽  
Instructional Methodologies ◽  
Index Of Learning Styles ◽  
The Impact

ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.

scholarly journals Sustainability Reporting In The Accounting Curriculum

2011 ◽  
Vol 2 (12) ◽  
Author(s):  
John W. Vann ◽  
Gwendolen B. White
Keyword(s):  
Undergraduate Students ◽  
Sustainability Reporting ◽  
Managerial Accounting ◽  
Font Size ◽  
Control Groups ◽  
Accounting Curriculum ◽  
Normal Text ◽  
Accounting Courses ◽  
Sustainability Accounting ◽  
The Impact

<p class="MsoBodyTextIndent3" style="text-align: justify; line-height: normal; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-style: italic;">Seven class sections of undergraduate students in principles of managerial accounting courses participated in a study to examine the impact of sustainability accounting lectures with Internet assignments or lectures alone influence students' knowledge, skills, and attitudes toward sustainability reporting. The results of this study show that lectures with Internet assignments and lectures alone were equally effective in causing changes in the dependent measures compared to control groups who received no instruction on sustainability.</span></p>

Are Accountants Made or Born? An Analysis of Self-Selection into the Accounting Major and Performance in Accounting Courses and on the CPA Exam

2016 ◽  
Vol 32 (3) ◽  
pp. 33-50 ◽  
Author(s):  
Allen D. Blay ◽  
M. G. Fennema
Keyword(s):  
College Education ◽  
Data Availability ◽  
Accounting Students ◽  
Managerial Accounting ◽  
High Performing ◽  
Accounting Courses ◽  
Cpa Exam ◽  
And Performance ◽  
First Time ◽  
Accounting Major

ABSTRACT This study examines whether college students self-select into the accounting major based on accounting decision-making ability that they bring with them to their first accounting course and whether such ability is associated with performance in accounting coursework and on the CPA Examination. We analyzed the performance on three financial and managerial accounting-related tasks of 1,110 students prior to taking a principles of financial accounting course for the first time. We found that students who intend to be accounting majors performed no better on these tasks than other first-time accounting students. However, we found a strong correlation between performance on these tasks and ultimate performance in accounting courses and on the CPA Examination after controlling for measures of intelligence, academic performance, task effort, and demographic factors. Thus, we conclude that high-performing accounting majors start their college education with a greater ability to perform at least some accounting-related tasks, but that those students do not self-select into the accounting major based on these abilities. In a follow-up study upon completion of their accounting degree, we found that students with lower incoming ability to complete these tasks were not able to catch up with their higher-ability accounting major peers. In addition, they did not improve performance on the accounting-related tasks any more than a lower-ability non-accounting major despite having earned an accounting degree. Data Availability: Data are available from the authors upon request.

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.

scholarly journals IFRS Adoption in Developing Countries: What Is the Impact?

2018 ◽  
Vol 8 (2) ◽  
pp. 278
Author(s):  
Chris D. Gingrich ◽  
Leah Kratz ◽  
Ryan Faraci
Keyword(s):  
Developing Countries ◽  
Financial Reporting ◽  
Business Leaders ◽  
Global Competitiveness ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Accounting Environment ◽  
Mandatory Adoption ◽  
The Impact ◽  
Financial Environment

This study explores the impact of mandatory adoption of the International Financial Reporting Standards (IFRS) in developing countries on business leaders’ perceptions of the overall accounting and financial environment. The study employs survey data from the World Economic Forum’s Global Competitiveness Report to gauge business leaders’ perceptions of the accounting and financial environment. Eight countries across Latin America, Africa, and Asia comprise case studies, all of whom recently adopted mandatory IFRS use for publicly listed companies. Each survey variable is tracked over time, comparing pre and post IFRS adoption, vis-à-vis the same variable in a control country that did not adopt IFRS. IFRS adoption shows mostly positive impacts on the accounting environment in four cases. The impact of adoption in the other three countries is mostly insignificant. These results should encourage policymakers in developing countries to improve auditing and enforcement practices to increase the likelihood of positive results from IFRS adoption.

scholarly journals EXPLORING UNDERGRADUATE STUDENTS’ AWARENESS OF INTERNAL SHARIAH AUDITING IN MALAYSIA

2019 ◽  
Vol 7 (1) ◽  
pp. 461-468 ◽  
Author(s):  
Azam Abdelhakeem Khalid ◽  
Hazianti Abdul Halim ◽  
Adel M. Sarea
Keyword(s):  
Undergraduate Students ◽  
Reference Point ◽  
Public Universities ◽  
Quantitative Approach ◽  
Accounting Students ◽  
Knowledge Level ◽  
The Public ◽  
Accounting Courses ◽  
Level Of Knowledge

Purpose of the study: It is the goal of this study to explore selected Malaysian public universities undergraduates’ awareness and knowledge level of internal Shariah audit. Methodology: The research used the quantitative approach of the survey. A survey was administrated to undergraduate students in accounting and finance programs in selected Malaysian public universities. Main Findings: The results of this research may indicate the level of knowledge and awareness among accounting students in selected Malaysian public universities. The outcomes of this research could serve as a reference point for the public universities, regulatory and professional bodies in evaluating the execution of a complete internal Shariah audit’s framework. This research will help to enhance the accounting courses offered by selected Malaysian public universities. Applications of this study: This research may provide the accounting students and professional accountants the understanding of the importance of internal Shariah auditing in Malaysian IFIs. Novelty/Originality of this study: Awareness of Internal Shariah Auditing in public universities in Malaysia has not been extensively studied.

scholarly journals Mastering foreign languages as a method to improve the academic performance of accounting students: evidence from university of JIJEL

2021 ◽  
Vol 5 (1) ◽  
pp. 45-59
Author(s):  
Raja DOUIS ◽  
Fateh AHMIA
Keyword(s):  
Academic Performance ◽  
Analytical Methods ◽  
Scientific Production ◽  
Accounting Education ◽  
Foreign Languages ◽  
Accounting Students ◽  
Professional Integration ◽  
Study Results ◽  
The Impact

This study seek to highlight the impact of foreign languages proficiency on academic performance of accounting students, in the context of finding methods that would improve Algeria’s accounting education, to obtain the study results the descriptive, analytical methods have been followed, and survey have been distributed on 30 student male/female from accounting field in Jijel university. We came to that languages proficiency significantly improve scientific production of accounting students while it does not affect their learning and professional integration in Algerian environment.  

scholarly journals An examination of the factors affecting the performance of Management Accounting students at the Durban University of Technology

2020 ◽  
Author(s):  
◽  
Stephanie Caroline Singh
Keyword(s):  
South Africa ◽  
Student Performance ◽  
Positive Impact ◽  
Management Accounting ◽  
Cost Accounting ◽  
Accounting Students ◽  
Factors Affecting ◽  
Five Factors ◽  
University Of Technology ◽  
The Impact

The success of a module at a university of technology is measured by student performance. At the Durban University of Technology in the Department of Management Accounting, students in their second year of study struggle with conceptualising content in Cost Accounting two which affects their performance. The purpose of this study was to identify the factors which may impact on the performance of Cost Accounting two students and to determine if these factors have a significant association with a student’s performance in Cost Accounting two. Many studies have identified various factors which may influence students’ academic performance. For the purpose of this study, five factors that may affect student performance were identified and examined. The independent variables or factors identified were attendance, age, gender, grade 12 results and language. The dependent variable for this study was performance (in Cost Accounting two). In order to measure the performance of students included in the study, the percentage achieved in Cost Accounting two for the semester was used. Although studies have been conducted on student performance at universities across South Africa and around the world, limited studies were conducted on the performance of Cost Accounting two students within South Africa. The study aimed to identify the factors that affect the performance of Cost and Management Accounting students at a university of technology and the impact of those factors on performance. The study found that only student attendance has a positive impact on student performance in Cost Accounting two. The findings of this study may be useful to the Department of Management Accounting at the DUT and other universities of technology. It is hoped that the current study will be useful to other teachers of cost and management accounting at universities on which factors influence the academic achievement of students.

Impacts of Government Policies, Fuel Cell Cost, and Battery Cost on Greenhouse Gas Emission of Light-Duty Vehicles

2013 ◽  
Author(s):  
Swithin S. Razu ◽  
Shun Takai
Keyword(s):  
Public Policy ◽  
Fuel Cell ◽  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Ghg Emissions ◽  
Government Policies ◽  
Alternative Fuel Vehicles ◽  
Enterprise Model ◽  
The Government ◽  
The Impact

The aim of this paper is to study the impact of public government policies, fuel cell cost, and battery cost on greenhouse gas (GHG) emissions in the US transportation sector. The model includes a government model and an enterprise model. To examine the effect on GHG emissions that fuel cell and battery cost has, the optimization model includes public policy, fuel cell and battery cost, and a market mix focusing on the GHG effects of four different types of vehicles, 1) gasoline-based 2) gasoline-electric hybrid or alternative-fuel vehicles (AFVs), 3) battery-electric (BEVs) and 4) fuel-cell vehicles (FCVs). The public policies taken into consideration are infrastructure investments for hydrogen fueling stations and subsidies for purchasing AFVs. For each selection of public policy, fuel cell cost and battery cost in the government model, the enterprise model finds the optimum vehicle design that maximizes profit and updates the market mix, from which the government model can estimate GHG emissions. This paper demonstrates the model using FCV design as an illustrative example.

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