scholarly journals Accounting Practitioners Reflect On Faculty Impact: Bridging The Gap Between Theory And Practice

2014 ◽  
Vol 7 (2) ◽  
pp. 109-114
Author(s):  
Ryan Johnson
Keyword(s):  
Faculty Members ◽  
Theory And Practice ◽  
Accounting Education ◽  
Entry Point ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
Accounting Practitioners ◽  
Academic Faculty ◽  
Perception Gap ◽  
The Impact

A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the experiences of accounting practitioners and explores the reasons for and significance of this gap. The study also explores the ways in which faculty members can positively impact practitioners, such as providing a smooth entry point into the profession, as well as provides a roadmap for greater articulation between the accounting education and accounting practice.

scholarly journals The role of accounting knowledge in supporting and enhancing accounting practice in light of the internationalization of accounting education

2021 ◽  
Vol 5 (1) ◽  
pp. 73-97
Author(s):  
Abd El Rahman Mohmmed RASHWAN ◽  
Heba H.M. Abu Arab
Keyword(s):  
Scientific Knowledge ◽  
Analytical Approach ◽  
Faculty Members ◽  
Accounting Education ◽  
Accounting Practice ◽  
Study Population ◽  
Development Plans ◽  
Scientific Technical ◽  
Palestinian Universities

The study aimed to identify the role of accounting knowledge in supporting and enhancing accounting practice in light of the internationalization of accounting education, in order to answer the questions and test the hypotheses of the study, the researchers relied on the descriptive-analytical approach, and to obtain the relevant data, a questionnaire was distributed after its evaluation to the study population. The results of the study proved that there is a role for scientific, technical and practical accounting qualification in promoting accounting practice in light of the internationalization of accounting education. The study recommended the necessity of taking into account the development plans in universities to provide time for faculty members in the accounting departments in Palestinian universities to develop their scientific knowledge in line with the internationalization of accounting education.

Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

2021 ◽  
Vol 22 (12) ◽  
pp. 1368-1385
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Ekaterina V. TYUN’KOVA
Keyword(s):  
Fair Value ◽  
Theory And Practice ◽  
Accounting Standard ◽  
Accounting Practice ◽  
Forensic Accounting ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
The Impact ◽  
Economic Crimes

Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of commodity transactions, and it reveals that the introduction of FSBU 5/2019 – Inventories into accounting practice contributed to the emergence of such examination objects as the fair value of goods and their impairment. The article also proposes to use in the activities of a forensic expert accountant the author-developed algorithms for conducting expert examinations. Conclusions and Relevance. The implementation of FSBU 5/2019 introduces new objects of forensic accounting examination of commodity transactions in trade, so the proposed algorithms for expert examination will contribute to optimizing the activities of the forensic expert accountant. The results of the study can be applied both in the theory and practice of forensic economic expertise.

scholarly journals The Influence of Birth Country on Selection of Conference Destination - Employing Natural Language Processing

2018 ◽  
Vol 8 (2) ◽  
pp. 92 ◽  
Author(s):  
Nitza Davidovitch ◽  
Eyal Eckhaus
Keyword(s):  
Language Processing ◽  
Faculty Members ◽  
Birth Country ◽  
Academic Faculty ◽  
Research Findings ◽  
Israel Studies ◽  
Former Ussr ◽  
The Impact ◽  
Academic Conferences

This study deals with immigrant scientists integrated in academia in Israel. Studies on the subject indicate the contribution of immigrant scientists to research. The current study focuses on the influence of scientists' birth country on selecting destinations for academic conferences, as well as on the influence of one's native language on the academic output resulting from research conferences. This is a pilot study exploring the effect of academic conferences from the perspective of birth country - comparing Israeli born and USSR born academics - on the motivation of faculty members to attend conferences, the nature of the conferences they select, the differences between Israeli natives and non-natives with regard to how their perceive the influence of conferences and their contribution to their academic work. This research offers a case study, investigating the effect of scholars from two different countries and cultural background, Israel and USSR. This pioneering research provides the grounds for many extensions, studies that will investigate the impact of other countries and their effect on conference selection. The study addresses a case study of a single university in Israel that absorbed many immigrant scientists from the former USSR in the 1990s. Ninety-four academic faculty members from various departments answered the questionnaire, of them 60.9% women and 39.1% men. Faculty members referred to the conference's contribution with regard to their professional development. In addition, the greater inclination of Israeli researchers than researchers born in the USSR to take their family members with them when travelling for conferences was noted. Since the contribution of immigrant scientists was found to be significant and since academic conferences are a significant part of the work of faculty members and receive considerable funds from academic institutions, the research findings might illuminate the choice of conferences by immigrant scientists and their preferences - compared to native born scientists - with the purpose of examining whether conferences are perceived by Israeli born faculty members as productive.

scholarly journals The tendency to tax avoidance and tax evasion in the light of Kohlberg’s theory of moral development – ethical issues in accounting practice

2016 ◽  
Vol 2016 (86(142)) ◽  
pp. 35-52
Author(s):  
Sabina Kołodziej ◽  
Ewa Maruszewska
Keyword(s):  
Moral Development ◽  
Tax Evasion ◽  
Ethical Issues ◽  
Tax Avoidance ◽  
Accounting Education ◽  
Ethical Awareness ◽  
Legal Norms ◽  
Legal Standards ◽  
Accounting Practice ◽  
Accounting Professionals

Modern accounting professionals are in charge of tools that, apart from enabling them to keep businessaccounts, may also be used to distort the picture of the financial situation of an entity, as well as to manipulatetax settlements. Therefore, accounting professionals not only should possess the necessaryknowledge, but also should apply ethical standards in their work. These two components guarantee thecorrectness of tax settlements and the faithful representation of economic reality in the accounting system.The aim of this article is to present the results of analysis of the frequency of making accounting choices aimed at reducing the tax burden through breaking ethical or legal norms. In addition, the rela-tionship between the tendency to make decisions leading to tax avoidance or tax evasion and the reasons behind it (according to Kohlberg’s theory of moral development) have been analysed. The results indicate higher frequency of decisions aimed at lowering tax liabilities due to the failure to follow ethical stand-ards than due to breaking ethical and legal standards at the same time. It was also pointed out that the tendency to make unethical (and illegal) decisions was associated with low levels of moral reasoning, which confirms the importance of the postulate to supplement accounting education with accountability and ethical awareness issues.

Impact Of Transformational Leadership On Motivating Faculty Members

2019 ◽  
Vol 118 (11) ◽  
pp. 303-312
Author(s):  
Jamal Asad Mezel ◽  
Adnan Fadhil Khaleel ◽  
Kiran Das Naik Eslavath
Keyword(s):  
Transformational Leadership ◽  
Empirical Study ◽  
Leadership Styles ◽  
Faculty Members ◽  
Traditional Form ◽  
Lack Of Information ◽  
University Leaders ◽  
The University ◽  
The Impact

This empirical study show that the impact of all styles was well moderate. The means of effect of all styles were less than 3 out of 5. It means the expected impact of transformational affect upon the all dimensions of the activities, are not expected due to the traditional styles of leadership and the lack of information about the transformational leadership styles which can guide leaders to use such styles in the organization which may be this results due to lack of trained leaders and necessary knowledge with the leaders in all universities about transformational styles the traditional form of the leadership styles which used by the university leaders affect the communication between all levels of the administration and the faculty members which has consequence because decrease in motivation and a self-consideration from the administration.

Analyse The Impact Of Moocs To Improve The Performance Of Faculty Members In Delhi Ncr

2019 ◽  
Vol 118 (9) ◽  
pp. 304-312
Author(s):  
Dr.Deepa Gupta ◽  
Dr.Mukul Gupta
Keyword(s):  
Teaching And Learning ◽  
Research Paper ◽  
Faculty Members ◽  
Traditional Teaching ◽  
Learning Method ◽  
Massive Online Open Courses ◽  
Open Courses ◽  
The Impact

In this research paper, the researcher has attempted to analyse the impact of MOOCs to improve the performance of faculty members concerning Delhi NCR. Massive Online Open Courses (MOOCs) are evolving rapidly, and many kinds of research have been conducted to explore the structure, effectiveness and issues arise in MOOCs. The free accessibility of MOOCs has believed in soon replace the traditional teaching and learning method.

State Medical Board Disciplinary Hearings as Tools for Teaching Professionalism in Medical Education

2011 ◽  
Vol 97 (3) ◽  
pp. 8-12
Author(s):  
Onelia G. Lage ◽  
Sydney F. Pomenti ◽  
Edwin Hayes ◽  
Kristen Barrie ◽  
Nancy Baker
Keyword(s):  
Medical Students ◽  
Ethics Education ◽  
Faculty Members ◽  
Specific Method ◽  
Pilot Studies ◽  
Medical Board ◽  
Medical Institutions ◽  
State Medical Boards ◽  
State Medical Board ◽  
The Impact

ABSTRACT This article proposes a partnership of state medical boards with medical schools to supplement professionalism and ethics education for medical students, residents, physicians and faculty members of medical institutions. The importance of professionalism has been recognized by several studies, but a specific method of teaching and developing professionalism has yet to emerge. Studies suggest that there is an association between a lack of professionalism in medical school and future disciplinary actions by medical boards. However, there has been little collaboration between these institutions in addressing unprofessional behaviors. One collaborative concept that holds promise, however, is the idea of inviting medical students to attend physician disciplinary hearings. Students and physicians alike report that watching a hearing can significantly impact attitudes about professionalism as a part of medical practice. While formal research is scarce, the positive response of individual students who experience disciplinary hearings firsthand suggests that further pilot studies may be useful. Presented in this paper are the perspectives of three individuals — a medical student, a faculty member and a medical board chair — who discuss the impact and potential of attending disciplinary hearings in developing professionalism and ethics. Also included is a review of the current literature.

A Factor Structure for Social and Personal Development Outcomes in College

NASPA Journal ◽  
1997 ◽  
Vol 34 (3) ◽  
Author(s):  
Steve Graham ◽  
Irv Cockriel
Keyword(s):  
Personal Development ◽  
College Attendance ◽  
Faculty Members ◽  
Public Concern ◽  
College Administrators ◽  
College Outcomes ◽  
Development Outcomes ◽  
Social Gain ◽  
Self Examination ◽  
The Impact

The issues of accountability and increased public concern have contributed to widespread institutional self-examination and to a greater emphasis placed on assessing the impact of college attendance. This study focuses on 36 items in the ACT College Outcomes Survey to identify specific areas of personal and social gain where students percieved colleges to have the greatest impact. Identification of these general constructs provides guidance for college administrators and faculty members on areas where the colleges can focus their attention to achieve their greatest impact.

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