scholarly journals The Coming Accounting Crisis

2007 ◽  
Vol 4 (5) ◽  
Author(s):  
Tim V. Eaton

The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented.  This includes: (1) changes in attitude towards the roles of teaching, service and research and (2) changes in performance measurement and compensation.  If not adequately addressed, many institutions may have difficulty staffing adequate sections of accounting courses.  Implications could include an even greater increase in teaching by non-tenure track faculty, which could have significant implications for accreditation and potentially on the quality of accounting education

2012 ◽  
Vol 27 (2) ◽  
pp. 525-554 ◽  
Author(s):  
Janel Bloch ◽  
Peter C. Brewer ◽  
David E. Stout

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.


2019 ◽  
Vol 16 (4) ◽  
pp. 938-960
Author(s):  
Mustafa Ay ◽  
Ümmü Altın

The processes of change and development experienced in every field nowadays with globalization and rapid improving technology have also presented themselves in the field of education.  Changes in education have undoubtedly influenced accounting and accounting education. In order to complete and improve the deficiencies of accounting education, the misconceptions in accounting courses in accounting education should be determined and resolved. In this way, the quality of accounting education will be increased. The purpose of this practice is to investigate the existence of misconceptions in some concepts in accounting courses. A two-tier diagnostic test was developed to detect misconceptions. In this test, the first stepcoversthe demographic features. The second step consists of two stages for the detection of misconceptions; the first is made up of multiple choice and the second is open-ended 20 questions. The total of 112 4th year students of thedepartment of business administration Karamanoğlu Mehmetbey University Faculty of Economics and Administrative Sciences particapted in the present research. In the research, demographic features were analyzed in SPSS 24 package program and two-tier diagnostic test was used for misconception detection questions and the results were grouped. According to the findings of the research, students have misconceptions in some concepts. ​Extended English summary is in the end of Full Text PDF (TURKISH) file.   Özet Günümüzde küreselleşme ve hızlı gelişen teknolojiyle birlikte her alanda yaşanan gelişim ve değişim süreci eğitim alanında da kendisini göstermiştir. Eğitim alanında yaşanan değişim ve gelişimler şüphesiz muhasebe eğitimini de etkilemiştir. Muhasebe eğitiminin eksiklerinin tamamlanması ve geliştirilmesi için muhasebe eğitiminde yer alan muhasebe derslerinde oluşan kavram yanılgılarının tespit edilmesi ve giderilmesi gerekmektedir. Bu sayede muhasebe eğitimi kalitesi arttırılmış olacaktır. Bu çalışmanın amacı muhasebe derslerinde geçen bazı kavramlarda kavram yanılgısının varlığını araştırmaktır. Kavram yanılgılarını tespit etmek için iki aşamalı teşhis testi geliştirilmiştir. Bu testte ilk bölümü demografik özellikler oluşturmuştur. İkinci aşamada ise kavram yanılgılarının tespitine yönelik iki aşamalı, ilki çoktan seçmeli, ikincisi ise açık uçlu 20 adet sorudan oluşmaktadır. Araştırmaya Karamanoğlu Mehmetbey Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme bölümü 4. sınıfta eğitim gören 112 öğrenci katılmıştır. Araştırmada demografik özellikler SPSS 24 paket programında analiz edilmiş, kavram yanılgı tespit soruları için ise iki aşamalı teşhis testi kullanılmış ve sonuçlar gruplandırılmıştır. Araştırma sonucunda öğrencilerin bazı kavramlarda, kavram yanılgıları olduğu tespit edilmiştir.


2018 ◽  
Author(s):  
Putu Sukma Kurniawan

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


2010 ◽  
Vol 25 (2) ◽  
pp. 199-213 ◽  
Author(s):  
William Geary ◽  
Eugene J. Kutcher ◽  
Barbara M. Porco

ABSTRACT: The supply of research-based, tenure-track accounting faculty is not commensurate with the demand. To address this challenge, colleges and universities, including those who typically rely upon adjuncts and clinical faculty, may wish to consider entering into a formal collaboration with a public accounting firm whereby a partner with support from the firm commits to teach an accounting course or a designated module in a course. One pilot program—the Partner Teaches Program (PTP), recently inaugurated by a public accounting firm—provided the opportunity to study the impact of such a program and generate recommendations. The findings support the conclusion that properly selected partners, matched with the demands of a particular course and properly prepared, supported, and integrated into the curriculum, can make significant positive contributions to accounting education. Based on these data, we have made recommendations to encourage firms and schools to consider initiating similar arrangements.


Author(s):  
Tammara Petrill Thomas ◽  
Michelle Lee Maultsby

This chapter describes how a considerable milestone for new faculty entering academia has been awarding tenure by the institution of higher education. This is often referred to as the Academy. Tenure-track faculty working towards tenure spend several years honing their craft in the areas of teaching, research, and service. Senior colleagues assume the lead in determining activities, and others who are considered authorities and leaders in the chosen field of scholarship. While HBCUs have provided an enormous source of support for African-American women who are tenure-track faculty, they continue to be underrepresented in the academy and are adversely impacted by the tenure process. Barriers that impede the tenure process of African-American women faculty include societal biases, stereotypes, systemic oppression, and lack of mentorship. This chapter seeks to provide awareness, discuss unique challenges specific to African American women faculty, and existing strategies to negotiating the tenure and promotion processes.


Author(s):  
Margaret E. Knight ◽  
Dana R. Hermanson

Based on a survey of professionally oriented (PO) accounting faculty, tenure-track faculty, and administrators, we examine the integration of PO faculty members into accounting departments. We find fairly positive views regarding PO faculty members’ integration into accounting departments, the leveraging of PO faculty members’ skills, and PO faculty members’ contribution to achieving departmental missions. However, PO faculty are less positive than others about their integration and the leveraging of their skills, and they are more positive than tenure-track faculty about their contribution to achieving departmental missions. PO faculty primarily contribute in teaching and service, with limited research focus. We find evidence of needed improvements in PO faculty benefits, with broad support for certain improvements, but PO faculty are significantly more likely than others to offer specific suggestions for change. We offer four action steps primarily to bolster the strategic and decision-making roles of PO faculty.


2016 ◽  
Vol 8 (10) ◽  
pp. 220 ◽  
Author(s):  
Ahmed Yousif Adam Ismael ◽  
Musa Eisa Mohammed Babiker

<p>The effectiveness of accounting profession depends widely on the best accounting education outputs. The aim of this study is to examine the relationship between accounting education and accounting practice with particular reference to Academics and Practitioners of Accounting Profession in Sudan. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of some practitioners of accounting and auditing profession in Sudan. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that accounting practice is declined because of the accounting courses at Sudanese universities not compatible with labor market needs, also shows that role of the accounting profession in Society depends on the best coordination between accounting education, accounting research and labor market needs.</p>


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